Section 71.660 – Discontinuance of tax for band fund, procedure.
Effective – 28 Aug 1978 71.660. Discontinuance of tax for band fund, procedure. — A petition, signed by at least ten percent of the voters, may at any time be presented asking that the following question be submitted: Shall the tax for the creation of a “band fund” be discontinued? and if a majority of […]
Section 71.670 – Band fund — expenditures — contract with band.
Effective – 28 Aug 1939 71.670. Band fund — expenditures — contract with band. — All moneys received from such levy shall be paid into a special fund to be known as the “band fund”, and no moneys shall be appropriated out of such fund until the mayor and council, board of aldermen or board […]
Section 71.675 – No class action suits permitted for enforcement or collection of business license taxes imposed on telecommunications companies.
Effective – 28 Aug 2005 71.675. No class action suits permitted for enforcement or collection of business license taxes imposed on telecommunications companies. — 1. Notwithstanding any other provision of law to the contrary, no city or town shall bring any action in federal or state court in this state as a representative member of […]
Section 71.611 – Certain villages prohibited from imposing a license tax in excess of $10,000 per license.
Effective – 28 Aug 2003 71.611. Certain villages prohibited from imposing a license tax in excess of $10,000 per license. — Notwithstanding any other provision of law to the contrary, after March 31, 2004, no village with less than one thousand three hundred inhabitants shall impose a license tax in excess of ten thousand dollars […]
Section 71.620 – Imposition of tax or license fee on certain professions prohibited — imposition of tax or fee prohibited unless business office maintained — limitation on business license tax amount in certain villages.
Effective – 28 Aug 2004 71.620. Imposition of tax or license fee on certain professions prohibited — imposition of tax or fee prohibited unless business office maintained — limitation on business license tax amount in certain villages. — 1. Hereafter no person following for a livelihood the profession or calling of minister of the gospel, […]
Section 71.625 – License tax, payment, when deemed timely — municipal corporations, interest and penalties on delinquencies to apply.
Effective – 28 Aug 2012 71.625. License tax, payment, when deemed timely — municipal corporations, interest and penalties on delinquencies to apply. — 1. The timely payment of a license tax due to any municipal corporation in this state, or any county pursuant to section 66.300, which is delivered by United States mail to the […]
Section 71.630 – Imposition of tax on producer prohibited, when.
Effective – 28 Aug 1939 71.630. Imposition of tax on producer prohibited, when. — No incorporated city, town or village in this state shall have power to levy or collect any tax, license or fees from any farmer, or producer or producers, for the sale of produce raised by him, her or them, when sold […]
Section 71.640 – Tax for band fund authorized.
Effective – 28 Aug 2001 71.640. Tax for band fund authorized. — Any city not within a county, any city, village or town having a population of less than twenty-five thousand and any city having a population of more than thirty-five thousand located in any county of the first class contiguous to a county of […]
Section 71.650 – Tax for band fund — limitations.
Effective – 28 Aug 1978 71.650. Tax for band fund — limitations. — 1. The mayor and council, board of aldermen or board of trustees may levy a tax of not more than one-half mill on each one dollar assessed valuation on all property in such city, village or town, or, when initiated by a […]
Section 71.610 – Imposition of tax on business, when.
Effective – 28 Aug 1939 71.610. Imposition of tax on business, when. — No municipal corporation in this state shall have the power to impose a license tax upon any business, avocation, pursuit or calling, unless such business, avocation, pursuit or calling is specially named as taxable in the charter of such municipal corporation, or […]