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92.010	Maximum rate of levy for general purposes — method of increase (St. Louis). (8/28/1978)
92.012	Sewer lateral lines connected to public lines, fee added to general tax levy bill (St. Louis). (8/28/1992)
92.020	Additional levy for library, hospital, recreational purposes authorized. (8/28/1983)
92.030	Maximum rate of levy for municipal purposes (Kansas City). (8/28/1945)
92.031	Annual tax for debt service, rate — (Kansas City). (8/28/2000)
92.035	Additional levy for museum purposes — admission to be free, when (Kansas City). (8/28/1991)
92.036	Residency requirements for officers and board members of museum (Kansas City). (8/28/1977)
92.040	Taxation and licensing of merchants and manufacturers by certain cities, exemptions. (1/1/1982)
92.041	Certain property of merchants and manufacturers classified for tax purposes (St. Louis City). (8/28/1967)
92.043	Lower tax levy authorized on certain property of merchants and manufacturers (St. Louis City). (8/28/1967)
92.045	Certain cities may license, tax and regulate manufacturers, and other merchants, businesses and avocations — local legislative body may grant rulemaking power to tax official — copies of rules, where available (St. Louis City). (8/28/1992)
92.047	Inconsistent laws repealed — certain laws declared not inconsistent (St. Louis City). (8/28/2009)
92.050	Back tax books. (8/28/1949)
92.060	Back taxes, how collected. (8/28/1939)
92.070	Informality not to affect validity of books. (8/28/1939)
92.073	Gross receipts tax — collection, cost — delinquencies — refunds (St. Louis City). (5/7/1985)
	MUNICIPAL TELECOMMUNICATIONS BUSINESS LICENSE TAX
92.074	Title of law. (8/28/2005)
92.077	Definitions. (8/28/2005)
92.080	Municipalities prohibited from imposing certain taxes on telecommunications companies. (8/28/2005)
92.083	Terms used in ordinances to have statutory meaning, when — existing ordinances not repealed. (8/28/2005)
92.086	List of municipalities with business license tax ordinances to be published — revenue director to collect tax, when — basis for tax — rulemaking authority — intent of general assembly — review of revenue collected — audit authority. (8/28/2005)
92.089	Findings of general assembly — immunity for telecommunications companies, when. (8/28/2005)
92.092	Nonseverability clause. (8/28/2005)
92.095	Severability clause. (8/28/2005)
	EARNINGS TAX
92.105	Intent clause. (11/2/2010)
92.111	Limitation on imposition of earnings tax — definitions. (11/2/2010)
92.113	Definition of salaries, wages, commissions and other compensation. (11/2/2010)
92.115	Constitutional charter cities — requirements — ballot language. (11/2/2010)
92.120	Tax rate limits. (8/28/1959)
92.125	Reduction of earnings tax, when, amount. (11/2/2010)
92.130	Income exempt from earnings tax. (8/28/1973)
92.140	Exemptions and deductions from tax may be authorized by city. (8/28/1953)
92.150	Net profits, how ascertained. (8/28/1953)
92.160	Tax ordinance to contain formulae for taxing profits of nonresidents. (8/28/1953)
92.170	Employers may collect tax, and allowance may be authorized. (1/1/1984)
92.180	Wage brackets may be established. (8/28/1953)
92.190	Tax ordinance not to require copies of federal or state income tax returns. (8/28/1953)
92.200	Amendment of charter required — present ordinance to continue. (8/28/1961)
	CONVENTION AND TOURISM TAX (Kansas City)
92.325	Definitions. (8/28/1989)
92.327	Convention and tourism tax, submitted to voters — rate of tax, deposit in convention tourism fund, purpose. (8/28/2002)
92.329	Voter approval of tax required. (8/28/1989)
92.331	Ballot form. (8/28/1989)
92.332	Majority vote required. (8/28/1989)
92.334	Gross receipts tax on certain businesses prohibited, when. (8/28/1989)
92.336	Revenue received from tax, distribution, requirements — neighborhood tourist development fund established, purpose. (8/28/2002)
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. (8/28/2012)
92.340	Refund or absorption of tax, prohibited. (8/28/1989)
	EARNINGS TAX GENERALLY
92.350	State and political subdivisions to deduct earnings tax — compensation for collecting. (8/28/1965)
	PUBLIC MASS TRANSPORTATION TAX (Kansas City)
92.400	Definitions. (8/28/1991)
92.402	Tax, how imposed — rate of tax — boundary changes, procedure, effect of. (8/28/2015)
92.410	Deposit of collections — public mass transportation sales tax trust fund — state to retain collection cost. (8/28/1991)
92.412	Distribution to city, when — abolition of tax — account, how closed. (8/28/1991)
92.418	Proceeds of tax, how spent — minority businesses to be given consideration for contracts — when. (8/28/2003)
92.420	Other payments by city to transportation authority permitted. (8/28/1991)
92.421	Distribution of tax to transportation authority — use of funds. (8/28/1991)
	PUBLIC SAFETY DEPARTMENTS SALES TAX (St. Louis City)
92.500	Sales tax for the operation of public safety departments — ballot submission — use of moneys — repeal of tax, ballot language. (8/28/2007)
	THE MUNICIPAL LAND REUTILIZATION LAW (St. Louis City)
92.700	Provisions, how adopted. (8/28/1971)
92.705	Short title. (8/28/1971)
92.710	Definitions. (8/28/1989)
92.715	Collectors to act — redemption, interest and costs — compromise of judgment — errors, correction of. (8/28/2010)
92.720	Unredeemed lands, how proceeded against, lists — limitation on actions — vacant land, enforcement of lien, when. (8/28/2022)
92.725	Lists, contents of. (8/28/1989)
92.730	Consolidation of pending suits — costs to be lien — defenses preserved. (8/28/1971)
92.735	Joinder of parcels, how numbered, fee. (8/28/1971)
92.740	Petition, form, contents. (8/28/2022)
92.745	Action in rem, pleadings, failure to answer, effect of. (8/28/1971)
92.750	Redemption by interested party, certificate — foreclosure sale, effect of — improved nonhomestead parcels, redeeming prior to foreclosure. (8/28/2022)
92.755	Notice of foreclosure, how given, form. (8/28/1971)
92.760	Notice of filing, how made, form of. (8/28/2022)
92.765	Records of actions taken, where filed — affidavit of compliance for sheriff's sale, filing with court. (8/28/2022)
92.770	Attorneys, employment authorized, compensation. (8/28/2022)
92.775	Trial, evidence, judgment — severances — jury not authorized — precedence of action. (8/28/2022)
92.800	Equity rules of procedure required, exception. (8/28/1971)
92.805	Judgment, findings, effect. (8/28/1971)
92.810	Waiting period after final judgment — title abstract — notice of sale, provided when — failure to redeem, transfer, purpose, reimbursement. (8/28/2022)
92.815	Redemption contracts, installment payments. (8/28/2022)
92.817	Foreclosure sale stayed, when — procedure. (8/28/2022)
92.820	Sale, where held — notice, form — occupancy permit required, when. (8/28/1984)
92.825	Sale, how conducted — interest conveyed — costs, how advanced — eligibility to bid, requirements — purchase price, payable when, amount. (8/28/2022)
92.830	Sale, insufficient bid, effect. (8/28/1984)
92.835	Title, how held by reutilization authority — title, how taken by others. (8/28/2022)
92.840	Confirmation of sales, when, procedure — proceeds of sale, how applied — occupancy permit, defined, when required, effect, failure to obtain, result — penalty for sale not confirmed, when, amount — set aside action, payment of redemption amount. (8/28/2022)
92.845	Appeals. (8/28/1983)
92.850	Deputy sheriff, authority. (8/28/1971)
92.852	Recording fee, sheriff's deed given pursuant to municipal land reutilization law, assessed when — recorded, when. (8/28/2022)
92.855	Sheriff's deed, effect of. (8/28/2022)
92.860	Fees allowable. (8/28/1971)
92.863	Costs, how apportioned — collector's fees. (8/28/1971)
92.865	Amended petition, when allowed. (8/28/1971)
92.870	Applicable provisions of general law to apply. (8/28/1971)
92.875	Land reutilization authority created, purpose. (8/28/1971)
92.880	Beneficiaries of authority — interest, how determined. (8/28/1971)
92.885	Members, appointment — vacancy, how filled. (8/28/1971)
92.890	Commissioners, organization, bond, oath. (8/28/1971)
92.895	Authority's seal, powers. (8/28/1984)
92.900	Duties of authority. (8/28/1984)
92.905	Director and employees, appointment — funds, how obtained, deposit of, audits — expenditures, how made. (8/28/1971)
92.910	Inventory of real estate required. (8/28/1971)
92.915	Accounts, how kept — expenditures, priority of. (8/28/1984)
92.916	Duties of collector — compensation (St. Louis City). (8/28/1979)
92.920	Members and employees prohibited from profiting from operations of authority, exception — penalty. (8/28/1971)
92.930	Sale of lands subject to covenants and easements. (8/28/2013)

- Cross References
	Abstract of assessment, prepared for city, reimbursement of costs, 137.400
	Assessment of real and tangible personal property in St. Louis, city sales tax, Chap. 94; provisions relating to, 137.485 to 137.550
	Collector in St. Louis to collect state taxes, 52.220
	Expenses of assessment in St. Louis, one-half to be paid by state, 82.570
	Firemen's pensions, tax to be levied to pay, 87.410
	Foreclosure sale for delinquent taxes on vacant residential property, redemption barred — immediate sale on final judgment (St. Louis), 141.931
	Indebtedness, city to levy tax to pay before incurring, 95.135
	Judgment bonds, city to levy tax to pay before issuing, 95.480
	Library tax, limits, election, 182.140 to 182.150
	License collector, powers and duties, cities over 300,000, 82.310, 82.400
	Motor vehicles, municipal license tax, 301.340
	Park maintenance, tax for, 90.010
	Sale of bingo supplies exempt, 313.085
	Sales tax, St. Louis City, procedure to adopt, rate, brackets, change of boundaries, 94.510
	Sanitary drainage district, cities within to levy special drainage tax, 248.120
	School operating levy may be set by school board, when, (Kansas City), Const. Art. X, Sec. 11(g)
	Tax commission, appeals to, award of attorney fees and court costs, when, limitation, 138.434
	Tax plats, assessor to prepare in city of St. Louis, 137.220
	Taxes, installment payments in cities over 700,000, 139.050
	Transportation sales tax, Kansas City, St. Louis City and County, 94.600 to 94.655
	Urban redevelopment, limited tax relief, 353.110, 353.150
	Vending machines, sales of tangible property to owners or operators subject to sales tax, exceptions, 144.012