State Codes and Statutes
Statutes > Missouri > T07 > C092 > 92_045Certain cities may license, tax and regulate manufacturers, andother merchants, businesses and avocations--local legislative bodymay grant rulemaking power to tax official--copies of rules, whereavailable (St. Louis City).
92.045. 1. Any constitutional charter city in this statewhich now has or may hereafter acquire a population in excess ofthree hundred fifty thousand inhabitants, according to the lastfederal decennial census, is hereby authorized, for city andlocal purposes, to license, tax, and regulate the occupation ofmerchants, manufacturers, and all businesses, avocations,pursuits, and callings that are not exempt from the payment oflicenses by law and may, by ordinance, base such licenses ongross receipts, gross profits or net profits, per capita, flatfee, graduated scale based on gross or net receipts or sales, orany other method or measurement of tax or any combination thereofderived or allocable to the carrying on or conducting of anybusiness, avocation, pursuits or callings or activities carriedon in such cities.
2. The local legislative body may grant by ordinance to itsadministering tax official the power to adopt regulations andrules relating to any matters pertaining to the administrationand enforcement of any ordinances enacted in accordance with theauthority heretofore given. Copies of such regulations and rulesshall be kept in the office of such tax official designated insuch ordinance and shall be open to inspection by the public.Said regulations or rules may be changed or amended from time totime.
(L. 1967 p. 170 §§ 3, 4, A.L. 1992 H.B. 1228)
