Section 92.210

Title VII CITIES, TOWNS AND VILLAGES

Chapter 92

Effective - 28 Aug 1990, 2 histories, see footnote   (history) 

  92.210.  Tax may be levied on earnings and profits (Kansas City and St. Joseph). — Any constitutional charter city in this state which now has or may hereafter acquire a population of more than four hundred fifty thousand but less than seven hundred thousand inhabitants, according to the last federal decennial census, and any city with a population of seventy thousand or more inhabitants which is located entirely within one county which does not have a charter form of government, but which does have another state as one of its boundaries, and which does not adjoin a first class county with a population of at least nine hundred thousand inhabitants is hereby authorized to levy and collect, by ordinance, for general revenue purposes, an earnings tax on the salaries, wages, commissions and other compensation earned by its residents; on the salaries, wages, commissions and other compensation earned by nonresidents of the city for work done or services performed or rendered in the city; on the net profits of associations, businesses or other activities conducted by residents; on the net profits of associations, businesses or other activities conducted in the city by nonresidents; and on the net profits earned by all corporations as the result of work done or services performed or rendered and business or other activities conducted in the city.

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(L. 1963 p. 152 § 1, A.L. 1990 S.B. 525)

CROSS REFERENCE:

Earnings tax not to include deferred compensation and certain salary deferred or reduction plans, RSMo 92.112