Browse 29,361 source-backed statutes, open stored provisions, and verify official source links.
Latest source update shown on this page: .
29,361 statutes · page 1,448 of 1,469
United States — Missouri
1 provisions
The ordinance may use formulas to figure out the taxable earnings or net profits of certain nonresidents and corporations when the work or business is partly inside and partly outside the city.
United States — Missouri
1 provisions
Cities may require employers to collect and remit certain employee-earnings tax, and employers may keep 1.5% of the amount collected unless the city changes that fee by ordinance.
United States — Missouri
1 provisions
A city may create wage brackets by ordinance to help collect the tax.
United States — Missouri
1 provisions
A tax ordinance under these sections cannot require taxpayers to file copies of state or federal income tax returns with city officials or their designees.
United States — Missouri
1 provisions
An ordinance covered by sections 92.110 to 92.200 is not effective unless authorized by a city charter amendment, except for ordinances limited to section 92.170; existing charter-authorized ordinances stay in effect until a new ordinance is adopted under those sections.
United States — Missouri
1 provisions
This section defines terms used in sections 92.325 to 92.340, including city, food, food establishment, governing body, gross receipts, hotel/motel/tourist court, person, and transient guest.
United States — Missouri
1 provisions
Any city may submit voters a proposition for a convention and tourism tax, capped at 7.5% on certain sleeping-room charges and 2% on retail food sales.
United States — Missouri
1 provisions
A city’s governing body may impose the convention and tourism tax by ordinance, but the ordinance is not effective unless voters approve a proposal authorizing the tax.
United States — Missouri
1 provisions
A proposition must be submitted to voters in substantially the following form at the election.
United States — Missouri
1 provisions
A city tax under sections 92.325 to 92.340 takes effect only if the proposition is approved by a majority of qualified voters voting on it.
United States — Missouri
1 provisions
A city may not levy or collect a gross receipts tax that applies only to hotels, motels, tourist courts, cafes, cafeterias, lunchrooms, or restaurants while the listed tax authority remains in effect.
United States — Missouri
1 provisions
The city must use these tax revenues only for tourism and convention-related purposes, with required set-asides for a general not-for-profit organization and the Neighborhood Tourist Development Fund.
United States — Missouri
1 provisions
This section tells how the tax is collected, which exemptions apply, and what certificates/forms are used.
United States — Missouri
1 provisions
A person required to collect the tax must not say or imply that the tax will be absorbed or refunded, or that it will not be separately stated on the bill.
United States — Missouri
1 provisions
Missouri and its political subdivisions must withhold municipal earnings tax from employees’ wages and pay it to the taxing municipality.
United States — Missouri
1 provisions
This section defines terms used in sections 92.400 to 92.421.
United States — Missouri
1 provisions
A city may adopt a sales tax for its public mass transportation system, up to one-half of one percent, and the city clerk must send the ordinance to the director of revenue within 10 days.
United States — Missouri
1 provisions
The director of revenue must deposit collected sales taxes into a special trust fund, keep accurate city-level records, and make those records open to inspection.
United States — Missouri
1 provisions
The director of revenue must distribute trust-fund money to cities monthly, and cities that abolish the tax must give 90 days’ notice. The director may also authorize refunds, redeem dishonored checks, and retain 2% of collections for one year after notice.
United States — Missouri
1 provisions
Cities must place most sales-tax proceeds in a Public Mass Transportation Trust Fund and transportation authorities must use the money for specified transit purposes, including minority-business contracting goals.