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Title VII CITIES, TOWNS AND VILLAGES

Chapter 71

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  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.

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(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.


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

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