Gross receipts tax--collection, cost--delinquencies--refunds(St. Louis City).
92.073. 1. The director of revenue shall collect any taximposed on gross receipts by ordinance of any city not within acounty if there is an agreement in existence between such cityand the director of revenue which contains substantially thefollowing provisions:
(1) That all taxes collected on behalf of the city, less onepercent for the cost of collection, shall be collected andtreated in the same manner as taxes collected under section94.550, RSMo, and money so collected shall be distributed to thetreasurer of the city as provided in subsection 1 of section94.550, RSMo;
(2) That the director of revenue, and any of his deputies,assistants and employees who shall have any duties orresponsibilities in connection with the collection, deposit,transfer, transmittal, disbursement, safekeeping, accounting, orrecording of any funds which come into the hands of the directorof revenue pursuant to the imposition of a tax on gross receiptsby ordinance of such city shall meet the bonding requirementsestablished in subsection 4 of section 94.550, RSMo;
(3) That the director of revenue shall notify the city ofall delinquent taxpayers who have either failed or refused tofile or remit the tax imposed on gross receipts by the ordinanceof the city, and of the assignment of any other claims arisingagainst him pursuant to such agreement;
(4) That the city agrees to hold the state of Missouri andthe director of revenue harmless for any loss, cost or expensesdue to or arising from any payments of refunds, assessed damagesof any courts or any action arising directly or indirectly undersuch agreement, and that all claims against the state of Missourior the director of revenue, or both, shall be offset and withheldfrom future tax revenue distributions to the city due under theordinance of the city or section 94.550, RSMo.
2. It shall be the duty of every person who sells orfurnishes tangible personal property or who renders servicessubject to the provisions of sections 144.010 to 144.510, RSMo,to collect, file, and remit all taxes due on gross receiptspursuant to applicable ordinances of any city not within a countyto the director of revenue as provided in sections 144.080 and144.090, RSMo.
3. All applicable provisions contained in sections 144.010to 144.510, RSMo, and section 32.057, RSMo, shall apply to thecollection of any tax imposed on gross receipts by ordinance ofany city not within a county; except that, the taxes so imposedon the purchase and sale of motor vehicles shall be collectedpursuant to section 94.560, RSMo. The interest provisions ofsection 144.170, RSMo, relating to delinquent sales taxes shallapply to delinquent taxes due as a result of the imposition ofthe tax on gross receipts by ordinance of any city not within acounty.
4. The claim for refund provisions of section 144.190, RSMo,shall apply to all claims for refunds of taxes paid pursuant toany tax imposed on gross receipts by ordinance of any city notwithin a county.
Gross receipts tax--collection, cost--delinquencies--refunds(St. Louis City).
92.073. 1. The director of revenue shall collect any taximposed on gross receipts by ordinance of any city not within acounty if there is an agreement in existence between such cityand the director of revenue which contains substantially thefollowing provisions:
(1) That all taxes collected on behalf of the city, less onepercent for the cost of collection, shall be collected andtreated in the same manner as taxes collected under section94.550, RSMo, and money so collected shall be distributed to thetreasurer of the city as provided in subsection 1 of section94.550, RSMo;
(2) That the director of revenue, and any of his deputies,assistants and employees who shall have any duties orresponsibilities in connection with the collection, deposit,transfer, transmittal, disbursement, safekeeping, accounting, orrecording of any funds which come into the hands of the directorof revenue pursuant to the imposition of a tax on gross receiptsby ordinance of such city shall meet the bonding requirementsestablished in subsection 4 of section 94.550, RSMo;
(3) That the director of revenue shall notify the city ofall delinquent taxpayers who have either failed or refused tofile or remit the tax imposed on gross receipts by the ordinanceof the city, and of the assignment of any other claims arisingagainst him pursuant to such agreement;
(4) That the city agrees to hold the state of Missouri andthe director of revenue harmless for any loss, cost or expensesdue to or arising from any payments of refunds, assessed damagesof any courts or any action arising directly or indirectly undersuch agreement, and that all claims against the state of Missourior the director of revenue, or both, shall be offset and withheldfrom future tax revenue distributions to the city due under theordinance of the city or section 94.550, RSMo.
2. It shall be the duty of every person who sells orfurnishes tangible personal property or who renders servicessubject to the provisions of sections 144.010 to 144.510, RSMo,to collect, file, and remit all taxes due on gross receiptspursuant to applicable ordinances of any city not within a countyto the director of revenue as provided in sections 144.080 and144.090, RSMo.
3. All applicable provisions contained in sections 144.010to 144.510, RSMo, and section 32.057, RSMo, shall apply to thecollection of any tax imposed on gross receipts by ordinance ofany city not within a county; except that, the taxes so imposedon the purchase and sale of motor vehicles shall be collectedpursuant to section 94.560, RSMo. The interest provisions ofsection 144.170, RSMo, relating to delinquent sales taxes shallapply to delinquent taxes due as a result of the imposition ofthe tax on gross receipts by ordinance of any city not within acounty.
4. The claim for refund provisions of section 144.190, RSMo,shall apply to all claims for refunds of taxes paid pursuant toany tax imposed on gross receipts by ordinance of any city notwithin a county.
Gross receipts tax--collection, cost--delinquencies--refunds(St. Louis City).
92.073. 1. The director of revenue shall collect any taximposed on gross receipts by ordinance of any city not within acounty if there is an agreement in existence between such cityand the director of revenue which contains substantially thefollowing provisions:
(1) That all taxes collected on behalf of the city, less onepercent for the cost of collection, shall be collected andtreated in the same manner as taxes collected under section94.550, RSMo, and money so collected shall be distributed to thetreasurer of the city as provided in subsection 1 of section94.550, RSMo;
(2) That the director of revenue, and any of his deputies,assistants and employees who shall have any duties orresponsibilities in connection with the collection, deposit,transfer, transmittal, disbursement, safekeeping, accounting, orrecording of any funds which come into the hands of the directorof revenue pursuant to the imposition of a tax on gross receiptsby ordinance of such city shall meet the bonding requirementsestablished in subsection 4 of section 94.550, RSMo;
(3) That the director of revenue shall notify the city ofall delinquent taxpayers who have either failed or refused tofile or remit the tax imposed on gross receipts by the ordinanceof the city, and of the assignment of any other claims arisingagainst him pursuant to such agreement;
(4) That the city agrees to hold the state of Missouri andthe director of revenue harmless for any loss, cost or expensesdue to or arising from any payments of refunds, assessed damagesof any courts or any action arising directly or indirectly undersuch agreement, and that all claims against the state of Missourior the director of revenue, or both, shall be offset and withheldfrom future tax revenue distributions to the city due under theordinance of the city or section 94.550, RSMo.
2. It shall be the duty of every person who sells orfurnishes tangible personal property or who renders servicessubject to the provisions of sections 144.010 to 144.510, RSMo,to collect, file, and remit all taxes due on gross receiptspursuant to applicable ordinances of any city not within a countyto the director of revenue as provided in sections 144.080 and144.090, RSMo.
3. All applicable provisions contained in sections 144.010to 144.510, RSMo, and section 32.057, RSMo, shall apply to thecollection of any tax imposed on gross receipts by ordinance ofany city not within a county; except that, the taxes so imposedon the purchase and sale of motor vehicles shall be collectedpursuant to section 94.560, RSMo. The interest provisions ofsection 144.170, RSMo, relating to delinquent sales taxes shallapply to delinquent taxes due as a result of the imposition ofthe tax on gross receipts by ordinance of any city not within acounty.
4. The claim for refund provisions of section 144.190, RSMo,shall apply to all claims for refunds of taxes paid pursuant toany tax imposed on gross receipts by ordinance of any city notwithin a county.
