Browse 29,361 source-backed statutes, open stored provisions, and verify official source links.
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29,361 statutes · page 1,447 of 1,469
United States — Missouri
1 provisions
Back taxes, interest, and register's fees in the back tax books must be computed, charged, and collected as provided by law.
United States — Missouri
1 provisions
A failure to complete back tax books on time, or any informal defect in them, does not affect their validity.
United States — Missouri
1 provisions
This provision sets rules for collecting, remitting, distributing, and refunding gross receipts taxes for cities not within a county.
United States — Missouri
1 provisions
This section names Sections 92.074 to 92.095 the “Municipal Telecommunications Business License Tax Simplification Act.”
United States — Missouri
1 provisions
This section defines terms used in sections 92.074 to 92.095, including "business license tax," "director," "municipal," "municipality," "telecommunications company," and "telecommunications service."
United States — Missouri
1 provisions
Municipalities may not impose business license, tower, or antennae taxes on telecommunications companies after August 28, 2005, except as allowed by specified sections.
United States — Missouri
1 provisions
Cities, counties, villages, and towns with certain telecommunications business license taxes must read specified ordinance terms using this section’s definitions, and any new tax after July 1, 2006 must be based on retail sales of telecommunications service.
United States — Missouri
1 provisions
This provision requires the director to publish a municipal tax list, collect and distribute telecommunications business license tax revenues, and sets reporting, auditing, and rate-adjustment rules for municipalities and telecom companies.
United States — Missouri
1 provisions
This section states legislative findings about lawsuits between Missouri municipalities and telecommunications companies over business license taxes, and it references an immunity/dismissal framework for certain disputes.
United States — Missouri
1 provisions
If a final, unappealable court judgment invalidates any part of sections 92.074 to 92.089, the whole group becomes invalid; telecommunications companies and municipalities keep the same pre-August 28, 2005 rights, and no reimbursement is owed or payable for sums paid in good faith.
United States — Missouri
1 provisions
This section says section 71.675 and sections 92.074 to 92.092 stay valid if part of either set is held unconstitutional or invalid.
United States — Missouri
1 provisions
This provision says cities with an earnings tax will put it to local voters starting in 2011, and cities that do not already have one as of November 2, 2010, may not impose a new earnings tax on residents or businesses.
United States — Missouri
1 provisions
Cities generally may not impose an earnings tax after December 31, 2011, but a qualifying constitutional charter city may continue it only if voters approve continuation.
United States — Missouri
1 provisions
This section says certain deferred compensation contributions are not counted as “salaries, wages, commissions and other compensation” if they are not subject to Missouri state income tax when made.
United States — Missouri
1 provisions
Certain constitutional charter cities may keep an earnings tax only if voters approve it on the required schedule.
United States — Missouri
1 provisions
The tax rate on the listed income and earnings cannot exceed 1% per year.
United States — Missouri
1 provisions
This section reduces a city earnings tax over time after certain election outcomes, and eventually bars the city from imposing or levying the tax at all.
United States — Missouri
1 provisions
Several listed kinds of income are exempt from the earnings tax.
United States — Missouri
1 provisions
A city’s municipal assembly may authorize tax deductions and exemptions for employee pay and for spouses and dependents.
United States — Missouri
1 provisions
Net profits or earnings are determined by subtracting necessary operating expenses from gross profits or earnings.