☰ Revisor of Missouri
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 Title VII CITIES, TOWNS AND VILLAGES

 Chapter 92 Taxation in St. Louis, Kansas City, and Certain Other Cities 
92.010   Maximum rate of levy for general purposes — method of increase (St. Louis). (8/28/1978)
92.012   Sewer lateral lines connected to public lines, fee added to general tax ... (8/28/1992)
92.020   Additional levy for library, hospital, recreational purposes authorized. (8/28/1983)
92.030   Maximum rate of levy for municipal purposes (Kansas City). (8/28/1945)
92.031   Annual tax for debt service, rate — (Kansas City). (8/28/2000)
92.035   Additional levy for museum purposes — admission to be free, when (Kansas City). (8/28/1991)
92.036   Residency requirements for officers and board members of museum (Kansas City). (8/28/1977)
92.040   Taxation and licensing of merchants and manufacturers by certain cities, ... (1/1/1982)
92.041   Certain property of merchants and manufacturers classified for tax purposes ... (8/28/1967)
92.043   Lower tax levy authorized on certain property of merchants and ... (8/28/1967)
92.045   Certain cities may license, tax and regulate manufacturers, and other ... (8/28/1992)
92.047   Inconsistent laws repealed — certain laws declared not inconsistent (St. ... (8/28/2009)
92.050   Back tax books. (8/28/1949)
92.060   Back taxes, how collected. (8/28/1939)
92.070   Informality not to affect validity of books. (8/28/1939)
92.073   Gross receipts tax — collection, cost — delinquencies — refunds (St. Louis ... (5/7/1985)
MUNICIPAL TELECOMMUNICATIONS BUSINESS LICENSE TAX
92.074   Title of law. (8/28/2005)
92.077   Definitions. (8/28/2005)
92.080   Municipalities prohibited from imposing certain taxes on telecommunications ... (8/28/2005)
92.083   Terms used in ordinances to have statutory meaning, when — existing ... (8/28/2005)
92.086   List of municipalities with business license tax ordinances to be published ... (8/28/2005)
92.089   Findings of general assembly — immunity for telecommunications companies, when. (8/28/2005)
92.092   Nonseverability clause. (8/28/2005)
92.095   Severability clause. (8/28/2005)
EARNINGS TAX
92.105   Intent clause. (11/2/2010)
92.111   Limitation on imposition of earnings tax — definitions. (11/2/2010)
92.113   Definition of salaries, wages, commissions and other compensation. (11/2/2010)
92.115   Constitutional charter cities — requirements — ballot language. (11/2/2010)
92.120   Tax rate limits. (8/28/1959)
92.125   Reduction of earnings tax, when, amount. (11/2/2010)
92.130   Income exempt from earnings tax. (8/28/1973)
92.140   Exemptions and deductions from tax may be authorized by city. (8/28/1953)
92.150   Net profits, how ascertained. (8/28/1953)
92.160   Tax ordinance to contain formulae for taxing profits of nonresidents. (8/28/1953)
92.170   Employers may collect tax, and allowance may be authorized. (1/1/1984)
92.180   Wage brackets may be established. (8/28/1953)
92.190   Tax ordinance not to require copies of federal or state income tax returns. (8/28/1953)
92.200   Amendment of charter required — present ordinance to continue. (8/28/1961)
CONVENTION AND TOURISM TAX (Kansas City)
92.325   Definitions. (8/28/1989)
92.327   Convention and tourism tax, submitted to voters — rate of tax, deposit in ... (8/28/2002)
92.329   Voter approval of tax required. (8/28/1989)
92.331   Ballot form. (8/28/1989)
92.332   Majority vote required. (8/28/1989)
92.334   Gross receipts tax on certain businesses prohibited, when. (8/28/1989)
92.336   Revenue received from tax, distribution, requirements — neighborhood ... (8/28/2002)
92.338   Provisions, exemptions and confidentiality of state sales tax to apply — ... (8/28/2012)
92.340   Refund or absorption of tax, prohibited. (8/28/1989)
EARNINGS TAX GENERALLY
92.350   State and political subdivisions to deduct earnings tax — compensation for ... (8/28/1965)
PUBLIC MASS TRANSPORTATION TAX (Kansas City)
92.400   Definitions. (8/28/1991)
92.402   Tax, how imposed — rate of tax — boundary changes, procedure, effect of. (8/28/2015)
92.410   Deposit of collections — public mass transportation sales tax trust fund — ... (8/28/1991)
92.412   Distribution to city, when — abolition of tax — account, how closed. (8/28/1991)
92.418   Proceeds of tax, how spent — minority businesses to be given consideration ... (8/28/2003)
92.420   Other payments by city to transportation authority permitted. (8/28/1991)
92.421   Distribution of tax to transportation authority — use of funds. (8/28/1991)
PUBLIC SAFETY DEPARTMENTS SALES TAX (St. Louis City)
92.500   Sales tax for the operation of public safety departments — ballot ... (8/28/2007)
THE MUNICIPAL LAND REUTILIZATION LAW (St. Louis City)
92.700   Provisions, how adopted. (8/28/1971)
92.705   Short title. (8/28/1971)
92.710   Definitions. (8/28/1989)
92.715   Collectors to act — redemption, interest and costs — compromise of judgment ... (8/28/2010)
92.720   Unredeemed lands, how proceeded against, lists — limitation on actions — ... (8/28/2022)
92.725   Lists, contents of. (8/28/1989)
92.730   Consolidation of pending suits — costs to be lien — defenses preserved. (8/28/1971)
92.735   Joinder of parcels, how numbered, fee. (8/28/1971)
92.740   Petition, form, contents. (8/28/2022)
92.745   Action in rem, pleadings, failure to answer, effect of. (8/28/1971)
92.750   Redemption by interested party, certificate — foreclosure sale, effect of — ... (8/28/2022)
92.755   Notice of foreclosure, how given, form. (8/28/1971)
92.760   Notice of filing, how made, form of. (8/28/2022)
92.765   Records of actions taken, where filed — affidavit of compliance for ... (8/28/2022)
92.770   Attorneys, employment authorized, compensation. (8/28/2022)
92.775   Trial, evidence, judgment — severances — jury not authorized — precedence ... (8/28/2022)
92.800   Equity rules of procedure required, exception. (8/28/1971)
92.805   Judgment, findings, effect. (8/28/1971)
92.810   Waiting period after final judgment — title abstract — notice of sale, ... (8/28/2022)
92.815   Redemption contracts, installment payments. (8/28/2022)
92.817   Foreclosure sale stayed, when — procedure. (8/28/2022)
92.820   Sale, where held — notice, form — occupancy permit required, when. (8/28/1984)
92.825   Sale, how conducted — interest conveyed — costs, how advanced — eligibility ... (8/28/2022)
92.830   Sale, insufficient bid, effect. (8/28/1984)
92.835   Title, how held by reutilization authority — title, how taken by others. (8/28/2022)
92.840   Confirmation of sales, when, procedure — proceeds of sale, how applied — ... (8/28/2022)
92.845   Appeals. (8/28/1983)
92.850   Deputy sheriff, authority. (8/28/1971)
92.852   Recording fee, sheriff's deed given pursuant to municipal land ... (8/28/2022)
92.855   Sheriff's deed, effect of. (8/28/2022)
92.860   Fees allowable. (8/28/1971)
92.863   Costs, how apportioned — collector's fees. (8/28/1971)
92.865   Amended petition, when allowed. (8/28/1971)
92.870   Applicable provisions of general law to apply. (8/28/1971)
92.875   Land reutilization authority created, purpose. (8/28/1971)
92.880   Beneficiaries of authority — interest, how determined. (8/28/1971)
92.885   Members, appointment — vacancy, how filled. (8/28/1971)
92.890   Commissioners, organization, bond, oath. (8/28/1971)
92.895   Authority's seal, powers. (8/28/1984)
92.900   Duties of authority. (8/28/1984)
92.905   Director and employees, appointment — funds, how obtained, deposit of, ... (8/28/1971)
92.910   Inventory of real estate required. (8/28/1971)
92.915   Accounts, how kept — expenditures, priority of. (8/28/1984)
92.916   Duties of collector — compensation (St. Louis City). (8/28/1979)
92.920   Members and employees prohibited from profiting from operations of ... (8/28/1971)
92.930   Sale of lands subject to covenants and easements. (8/28/2013)
 - Cross References
Abstract of assessment, prepared for city, reimbursement of costs, 137.400
Assessment of real and tangible personal property in St. Louis, city sales tax, Chap. 94; provisions relating to, 137.485 to 137.550
Collector in St. Louis to collect state taxes, 52.220
Expenses of assessment in St. Louis, one-half to be paid by state, 82.570
Firemen's pensions, tax to be levied to pay, 87.410
Foreclosure sale for delinquent taxes on vacant residential property, redemption barred — immediate sale on final judgment (St. Louis), 141.931
Indebtedness, city to levy tax to pay before incurring, 95.135
Judgment bonds, city to levy tax to pay before issuing, 95.480
Library tax, limits, election, 182.140 to 182.150
License collector, powers and duties, cities over 300,000, 82.310, 82.400
Motor vehicles, municipal license tax, 301.340
Park maintenance, tax for, 90.010
Sale of bingo supplies exempt, 313.085
Sales tax, St. Louis City, procedure to adopt, rate, brackets, change of boundaries, 94.510
Sanitary drainage district, cities within to levy special drainage tax, 248.120
School operating levy may be set by school board, when, (Kansas City), Const. Art. X, Sec. 11(g)
Tax commission, appeals to, award of attorney fees and court costs, when, limitation, 138.434
Tax plats, assessor to prepare in city of St. Louis, 137.220
Taxes, installment payments in cities over 700,000, 139.050
Transportation sales tax, Kansas City, St. Louis City and County, 94.600 to 94.655
Urban redevelopment, limited tax relief, 353.110, 353.150
Vending machines, sales of tangible property to owners or operators subject to sales tax, exceptions, 144.012

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