Effective – 02 Nov 2010 92.105. Intent clause. — It is the intent of sections 92.105 to 92.125 that starting in 2011 voters in any city imposing an earnings tax will decide in local elections to continue the earnings tax. If the majority of local voters vote to continue the earnings tax, it will continue […]
Effective – 02 Nov 2010 92.111. Limitation on imposition of earnings tax — definitions. — 1. After December 31, 2011, no city, including any constitutional charter city, shall impose or levy an earnings tax, except a constitutional charter city that imposed or levied an earnings tax on November 2, 2010, may continue to impose the […]
Effective – 02 Nov 2010 92.113. Definition of salaries, wages, commissions and other compensation. — As referred to in section 92.111, the term “salaries, wages, commissions and other compensation” shall not include any contributions to any deferred compensation plans, including but not limited to any salary reduction plans, cafeteria plans or any other similar plans […]
Effective – 02 Nov 2010 92.115. Constitutional charter cities — requirements — ballot language. — 1. Any constitutional charter city which as of November 2, 2010, imposed or levied an earnings tax may continue to impose or levy an earnings tax, pursuant to sections 92.111 to 92.200, if it submits to the qualified voters of […]
Effective – 28 Aug 1959 92.120. Tax rate limits. — The tax on salaries, wages, commissions and other compensation of individuals, subject to tax, and on the net profits or earnings of associations, businesses or other activities, and corporations, subject to tax, shall not be in excess of one percent per annum. ——– (Reenacted L. […]
Effective – 02 Nov 2010 92.125. Reduction of earnings tax, when, amount. — If no election is held pursuant to section 92.115, or if in an election held to continue to impose or levy the earnings tax a majority of such qualified voters fail to approve the continuance of the earnings tax, the earnings tax […]
Effective – 28 Aug 1973 92.130. Income exempt from earnings tax. — 1. The income received by any (1) Labor, agricultural or horticultural organizations; (2) Mutual savings bank not having a capital stock represented by shares; (3) Fraternal-beneficiary society, order or association, operating under the lodge system or for the exclusive benefit of the members […]
Effective – 28 Aug 1953 92.140. Exemptions and deductions from tax may be authorized by city. — The municipal assembly of any such city may provide for deductions and exemptions from salaries, wages and commissions of employees and may provide for exemptions on account of the wives, husbands and dependents of such employees. ——– (Reenacted […]
Effective – 28 Aug 1953 92.150. Net profits, how ascertained. — The net profits or earnings of associations, businesses or other activities, and corporations shall be ascertained and determined by deducting the necessary expenses of operation from the gross profits or earnings. ——– (Reenacted L. 1953 2d Ex. Sess. p. 14 § 3)
Effective – 28 Aug 1953 92.160. Tax ordinance to contain formulae for taxing profits of nonresidents. — The earnings or net profits subject to tax of any nonresident individual, of any association or business conducted by nonresidents, or of any corporation, in any case in which the work done, services performed or rendered, and business […]
Effective – 01 Jan 1984 92.170. Employers may collect tax, and allowance may be authorized. — Any such city is hereby authorized to impose upon employers the duty of collecting and remitting to the city any tax that may be levied upon the earnings of employees pursuant to sections 92.110 to 92.200, and to prescribe […]
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. […]
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 […]
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 […]
