☰ Revisor of Missouri

Title VII CITIES, TOWNS AND VILLAGES

Chapter 71

< > Effective - 28 Aug 1939    bottom

  71.610.  Imposition of tax on business, when. — No municipal corporation in this state shall have the power to impose a license tax upon any business, avocation, pursuit or calling, unless such business, avocation, pursuit or calling is specially named as taxable in the charter of such municipal corporation, or unless such power be conferred by statute.

­­--------

(RSMo 1939 § 7440)

Prior revisions: 1929 § 7287; 1919 § 8702; 1909 § 9580

CROSS REFERENCES:

Liquor licenses, cost of, limited by state charges, 311.220

Plumbers, license in certain cities, 341.010 to 341.080

(1964) Constitutional charter city may satisfy the requirement of this section by incorporating into its charter by reference, provisions granting power to tax certain occupations and professions. General Installation Company v. University City (Mo.), 379 S.W.2d 601.

(1974) Power of St. Louis board of police commissioners to charge fees for private watchmen's licenses is not regulated by this section since police board is a state agency. ABC Security Service Inc. v. Miller (Mo.), 514 S.W.2d 521.

(2022) Provider of voice over internet protocol telephone services through a broadband cable network was "telephone company" providing "telephone service" subject to local ordinances imposing business license taxes on telephone service providers.  Collector of Winchester v. Charter Communications, Inc., 660 S.W.3d 405 (Mo.App.E.D.).


---- end of effective  28 Aug 1939 ----

use this link to bookmark section  71.610

Effective dates prior to 1940 may not be the actual effective date. See FAQ 'When do laws become effective?'


Click here for the Reorganization Act of 1974 - or - Concurrent Resolutions Having Force & Effect of Law
In accordance with Section 3.090, the language of statutory sections enacted during a legislative session are updated and available on this website on the effective date of such enacted statutory section. Revisor Home    

Other Information
 Recent Sections Editorials May Be Cited As Tables & Forms Multiple Enact
Repeal & Transfer Definitions End Report

Site changes Pictures Contact

Other Links
Legislative Research Oversight MOLIS
Library MO WebMasters
Senate
Missouri Senate
State of Missouri
MO.gov
House
Missouri House