Section 92.421 – Distribution of tax to transportation authority — use of funds.
Effective – 28 Aug 1991 92.421. Distribution of tax to transportation authority — use of funds. — 1. Not later than the tenth day of each month, the director of revenue shall distribute all moneys due the interstate transportation authority as determined by the director of revenue pursuant to section 92.402 received by him from […]
Section 92.338 – Provisions, exemptions and confidentiality of state sales tax to apply — exemption certificates, form — collection of tax, deduction allowed for collection — refunds and penalties.
Effective – 28 Aug 2012 92.338. Provisions, exemptions and confidentiality of state sales tax to apply — exemption certificates, form — collection of tax, deduction allowed for collection — refunds and penalties. — 1. All applicable provisions contained in sections 144.010 to 144.510 governing the state sales tax and section 32.057, the uniform confidentiality provision, […]
Section 92.340 – Refund or absorption of tax, prohibited.
Effective – 28 Aug 1989 92.340. Refund or absorption of tax, prohibited. — It is unlawful for any person to advertise or hold out or state to the public or to any transient guest or food establishment patron directly or indirectly, that the tax or any part thereof imposed by sections 92.325 to 92.340, and […]
Section 92.350 – State and political subdivisions to deduct earnings tax — compensation for collecting.
Effective – 28 Aug 1965 92.350. State and political subdivisions to deduct earnings tax — compensation for collecting. — The state of Missouri and all its political subdivisions or instrumentalities shall deduct from the wages and salaries of their employees the amount of any municipal earnings tax levied upon the income of the particular employee, […]
Section 92.400 – Definitions.
Effective – 28 Aug 1991 92.400. Definitions. — The following words as used in sections 92.400 to 92.421, shall have the following meaning unless a different meaning clearly appears from the context: (1) “City”, any city having a population of over four hundred thousand in the state of Missouri located within an interstate transportation district […]
Section 92.402 – Tax, how imposed — rate of tax — boundary changes, procedure, effect of.
Effective – 28 Aug 2015, 2 histories 92.402. Tax, how imposed — rate of tax — boundary changes, procedure, effect of. — 1. Any city may, by a majority vote of its council or governing body, impose a sales tax for the benefit of the public mass transportation system operating within such city as provided […]
Section 92.410 – Deposit of collections — public mass transportation sales tax trust fund — state to retain collection cost.
Effective – 28 Aug 1991 92.410. Deposit of collections — public mass transportation sales tax trust fund — state to retain collection cost. — 1. All sales taxes collected by the director of revenue under the provisions of sections 92.400 to 92.421, less one percent for the cost of collection which shall be deposited in […]
Section 92.180 – Wage brackets may be established.
Effective – 28 Aug 1953 92.180. Wage brackets may be established. — In order to facilitate the collection of the tax herein authorized any such city may by ordinance create wage brackets within which the tax shall be uniform for taxpayers entitled to the same number of exemptions. ——– (Reenacted L. 1953 2d Ex. Sess. […]
Section 92.190 – Tax ordinance not to require copies of federal or state income tax returns.
Effective – 28 Aug 1953 92.190. Tax ordinance not to require copies of federal or state income tax returns. — No tax ordinance enacted pursuant to the provisions of sections 92.110 to 92.200 shall require any taxpayer to file copies of his state or federal income tax returns with any city officer, employee or other […]
Section 92.200 – Amendment of charter required — present ordinance to continue.
Effective – 28 Aug 1961 92.200. Amendment of charter required — present ordinance to continue. — No ordinance enacted under sections 92.110 to 92.200, except an ordinance limited to the purposes of section 92.170, shall be effective unless it is authorized pursuant to a charter amendment of such city; provided that any ordinance authorized by […]