Section 135.900

Title X TAXATION AND REVENUE

Chapter 135

Effective - 28 Aug 2004, 2 histories, see footnote   (history) 

  135.900.  Definitions. — As used in sections 135.900 to 135.906, the following terms mean:

  (1)  "Department", the department of economic development;

  (2)  "Director", the director of the department of economic development;

  (3)  "Earned income", all income not derived from retirement accounts, pensions, or transfer payments;

  (4)  "New business facility", the same meaning as such term is defined in section 135.100; except that the term "lease" as used therein shall not include the leasing of property defined in paragraph (d) of subdivision (6) of this section;

  (5)  "Population", all residents living in an area who are not enrolled in any course at a college or university in the area;

  (6)  "Revenue-producing enterprise":

  (a)  Manufacturing activities classified as SICs 20 through 39;

  (b)  Agricultural activities classified as SIC 025;

  (c)  Rail transportation terminal activities classified as SIC 4013;

  (d)  Renting or leasing of residential property to low- and moderate-income persons as defined in 42 U.S.C.A. 5302(a)-(20);

  (e)  Motor freight transportation terminal activities classified as SIC 4231;

  (f)  Public warehousing and storage activities classified as SICs 422 and 423 except SIC 4221, miniwarehouse warehousing and warehousing self-storage;

  (g)  Water transportation terminal activities classified as SIC 4491;

  (h)  Airports, flying fields, and airport terminal services classified as SIC 4581;

  (i)  Wholesale trade activities classified as SICs 50 and 51;

  (j)  Insurance carriers activities classified as SICs 631, 632, and 633;

  (k)  Research and development activities classified as SIC 873, except 8733;

  (l)  Farm implement dealer activities classified as SIC 5999;

  (m)  Employment agency activities classified as SIC 7361;

  (n)  Computer programming, data processing, and other computer-related activities classified as SIC 737;

  (o)  Health service activities classified as SICs 801, 802, 803, 804, 806, 807, 8092, and 8093;

  (p)  Interexchange telecommunications service as defined in section 386.020 or training activities conducted by an interexchange telecommunications company as defined in section 386.020;

  (q)  Recycling activities classified as SIC 5093;

  (r)  Banking activities classified as SICs 602 and 603;

  (s)  Office activities as defined in section 135.100, notwithstanding SIC classification;

  (t)  Mining activities classified as SICs 10 through 14;

  (u)  The administrative management of any of the foregoing activities; or

  (v)  Any combination of any of the foregoing activities;

  (7)  "SIC", the standard industrial classification as such classifications are defined in the 1987 edition of the standard industrial classification manual as prepared by the executive office of the president, office of management and budget;

  (8)  "Transfer payments", payments made under Medicaid, Medicare, Social Security, child support or custody agreements, and separation agreements.

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(L. 2004 S.B. 1155)

Expires 8-28-14