Effective - 07 May 1985
92.073. Gross receipts tax — collection, cost — delinquencies — refunds (St. Louis City). — 1. The director of revenue shall collect any tax imposed on gross receipts by ordinance of any city not within a county if there is an agreement in existence between such city and the director of revenue which contains substantially the following provisions:
(1) That all taxes collected on behalf of the city, less one percent for the cost of collection, shall be collected and treated in the same manner as taxes collected under section 94.550, and money so collected shall be distributed to the treasurer of the city as provided in subsection 1 of section 94.550;
(2) That the director of revenue, and any of his deputies, assistants and employees who shall have any duties or responsibilities in connection with the collection, deposit, transfer, transmittal, disbursement, safekeeping, accounting, or recording of any funds which come into the hands of the director of revenue pursuant to the imposition of a tax on gross receipts by ordinance of such city shall meet the bonding requirements established in subsection 4 of section 94.550;
(3) That the director of revenue shall notify the city of all delinquent taxpayers who have either failed or refused to file or remit the tax imposed on gross receipts by the ordinance of the city, and of the assignment of any other claims arising against him pursuant to such agreement;
(4) That the city agrees to hold the state of Missouri and the director of revenue harmless for any loss, cost or expenses due to or arising from any payments of refunds, assessed damages of any courts or any action arising directly or indirectly under such agreement, and that all claims against the state of Missouri or the director of revenue, or both, shall be offset and withheld from future tax revenue distributions to the city due under the ordinance of the city or section 94.550.
2. It shall be the duty of every person who sells or furnishes tangible personal property or who renders services subject to the provisions of sections 144.010 to 144.510 to collect, file, and remit all taxes due on gross receipts pursuant to applicable ordinances of any city not within a county to the director of revenue as provided in sections 144.080 and 144.090.
3. All applicable provisions contained in sections 144.010 to 144.510 and section 32.057 shall apply to the collection of any tax imposed on gross receipts by ordinance of any city not within a county; except that, the taxes so imposed on the purchase and sale of motor vehicles shall be collected pursuant to section 94.560. The interest provisions of section 144.170 relating to delinquent sales taxes shall apply to delinquent taxes due as a result of the imposition of the tax on gross receipts by ordinance of any city not within a county.
4. The claim for refund provisions of section 144.190 shall apply to all claims for refunds of taxes paid pursuant to any tax imposed on gross receipts by ordinance of any city not within a county.
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(L. 1985 H.B. 842 § 1)
Effective 5-07-85
Structure Missouri Revised Statutes
Title VII - Cities, Towns and Villages
Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities
Section 92.010 - Maximum rate of levy for general purposes — method of increase (St. Louis).
Section 92.020 - Additional levy for library, hospital, recreational purposes authorized.
Section 92.030 - Maximum rate of levy for municipal purposes (Kansas City).
Section 92.031 - Annual tax for debt service, rate — (Kansas City).
Section 92.035 - Additional levy for museum purposes — admission to be free, when (Kansas City).
Section 92.036 - Residency requirements for officers and board members of museum (Kansas City).
Section 92.050 - Back tax books.
Section 92.060 - Back taxes, how collected.
Section 92.070 - Informality not to affect validity of books.
Section 92.073 - Gross receipts tax — collection, cost — delinquencies — refunds (St. Louis City).
Section 92.074 - Title of law.
Section 92.089 - Findings of general assembly — immunity for telecommunications companies, when.
Section 92.092 - Nonseverability clause.
Section 92.095 - Severability clause.
Section 92.105 - Intent clause.
Section 92.111 - Limitation on imposition of earnings tax — definitions.
Section 92.113 - Definition of salaries, wages, commissions and other compensation.
Section 92.115 - Constitutional charter cities — requirements — ballot language.
Section 92.120 - Tax rate limits.
Section 92.125 - Reduction of earnings tax, when, amount.
Section 92.130 - Income exempt from earnings tax.
Section 92.140 - Exemptions and deductions from tax may be authorized by city.
Section 92.150 - Net profits, how ascertained.
Section 92.160 - Tax ordinance to contain formulae for taxing profits of nonresidents.
Section 92.170 - Employers may collect tax, and allowance may be authorized.
Section 92.180 - Wage brackets may be established.
Section 92.190 - Tax ordinance not to require copies of federal or state income tax returns.
Section 92.200 - Amendment of charter required — present ordinance to continue.
Section 92.329 - Voter approval of tax required.
Section 92.332 - Majority vote required.
Section 92.334 - Gross receipts tax on certain businesses prohibited, when.
Section 92.340 - Refund or absorption of tax, prohibited.
Section 92.402 - Tax, how imposed — rate of tax — boundary changes, procedure, effect of.
Section 92.412 - Distribution to city, when — abolition of tax — account, how closed.
Section 92.420 - Other payments by city to transportation authority permitted.
Section 92.421 - Distribution of tax to transportation authority — use of funds.
Section 92.700 - Provisions, how adopted.
Section 92.725 - Lists, contents of.
Section 92.730 - Consolidation of pending suits — costs to be lien — defenses preserved.
Section 92.735 - Joinder of parcels, how numbered, fee.
Section 92.740 - Petition, form, contents.
Section 92.745 - Action in rem, pleadings, failure to answer, effect of.
Section 92.755 - Notice of foreclosure, how given, form.
Section 92.760 - Notice of filing, how made, form of.
Section 92.770 - Attorneys, employment authorized, compensation.
Section 92.800 - Equity rules of procedure required, exception.
Section 92.805 - Judgment, findings, effect.
Section 92.815 - Redemption contracts, installment payments.
Section 92.817 - Foreclosure sale stayed, when — procedure.
Section 92.820 - Sale, where held — notice, form — occupancy permit required, when.
Section 92.830 - Sale, insufficient bid, effect.
Section 92.835 - Title, how held by reutilization authority — title, how taken by others.
Section 92.850 - Deputy sheriff, authority.
Section 92.855 - Sheriff's deed, effect of.
Section 92.860 - Fees allowable.
Section 92.863 - Costs, how apportioned — collector's fees.
Section 92.865 - Amended petition, when allowed.
Section 92.870 - Applicable provisions of general law to apply.
Section 92.875 - Land reutilization authority created, purpose.
Section 92.880 - Beneficiaries of authority — interest, how determined.
Section 92.885 - Members, appointment — vacancy, how filled.
Section 92.890 - Commissioners, organization, bond, oath.
Section 92.895 - Authority's seal, powers.
Section 92.900 - Duties of authority.
Section 92.910 - Inventory of real estate required.
Section 92.915 - Accounts, how kept — expenditures, priority of.
Section 92.916 - Duties of collector — compensation (St. Louis City).
Section 92.930 - Sale of lands subject to covenants and easements.