Section 155.060 – Levy and collection by local authorities, how effected.
Effective – 22 Mar 1994 155.060. Levy and collection by local authorities, how effected. — Taxes levied on all commercial aircraft operated in this state in air commerce by every airline company shall be levied and collected in the manner provided for the taxation of railroad property, and the county commissions and other officials shall […]
Section 155.070 – Real and tangible personal property, how taxed.
Effective – 28 Aug 1990 155.070. Real and tangible personal property, how taxed. — All real property, or tangible personal property of whatever kind, of an airline company, with the exception of its commercial aircraft, shall be assessed by the proper assessors in the several counties, cities, incorporated towns and villages wherever the property is […]
Section 155.080 – Use tax on aviation fuel — amount — collection — refunds.
Effective – 28 Aug 2002 155.080. Use tax on aviation fuel — amount — collection — refunds. — 1. There is hereby imposed a use tax on each gallon of aviation fuel used in propelling aircraft with reciprocating engines. The tax is imposed at the rate of nine cents per gallon. Such tax is to […]
Section 155.090 – Aviation trust fund — administration.
Effective – 28 Aug 1990 155.090. Aviation trust fund — administration. — There is hereby created in the state treasury the “Aviation Trust Fund”. The use tax on aviation fuel accrued in any calendar month shall be paid on or before the last day of the next succeeding month to the director of revenue, who […]
Section 154.020 – Certificate issued by assessor, contents.
Effective – 28 Aug 1949 154.020. Certificate issued by assessor, contents. — 1. Upon due return being made to the assessor of the proper county or city by the owner of any steamboat or other watercraft, upon demand therefor the assessor shall issue a certificate for such boat setting forth the fact of the return, […]
Section 154.030 – Wharfage charge (cities of 5,000 and less than 50,000).
Effective – 28 Aug 1939 154.030. Wharfage charge (cities of 5,000 and less than 50,000). — Any city or corporation having a population exceeding five thousand and less than fifty thousand inhabitants, and having an improved wharf in suitable condition for receiving and discharging freight, may charge and collect two dollars for each and every […]
Section 154.040 – Wharfage tax (cities of 50,000 or more).
Effective – 28 Aug 1939 154.040. Wharfage tax (cities of 50,000 or more). — Any city or corporation of fifty thousand inhabitants or more, having an improved wharf in suitable condition for receiving and discharging freight, may, if the annual tax levied by said city or corporation for municipal purposes on the class of property […]
Section 155.010 – Definitions.
Effective – 28 Aug 2008 155.010. Definitions. — As used in this chapter, the following terms mean: (1) “Aircraft”, any contrivance now known, or hereafter invented, used or designed for navigation of, or flight in, the air; (2) “Airline company”, any person, firm, partnership, corporation, trustee, receiver or assignee, and all other persons, whether or […]
Section 155.020 – Annual statement of airline to state tax commission, contents.
Effective – 28 Aug 1990 155.020. Annual statement of airline to state tax commission, contents. — On or before the first day of May of each and every year, the president or any authorized officer of every commercial airline company operating in air commerce in this state shall furnish to the state tax commission a […]
Section 155.030 – Increase in assessment for delinquent report.
Effective – 28 Aug 1959 155.030. Increase in assessment for delinquent report. — In case the report from any airline company required by section 155.020 is not received by May first of the year in which it is due, the state tax commission, at its discretion, may increase by four percent the total assessed value […]