Section 1.9 Power of Charter Counties to Tax

• Library: Local Government Deskbook (2017 Ed.)

3. (§1.9) Power of Charter Counties to Tax

Charter counties are permitted to impose taxes only to the extent authorized by the Constitution or by law. Mo. Const. art. VI, § 18(d). Charter counties, therefore, differ from charter cities in that the Constitution provides them no direct authority for taxation. Instead, charter counties stand equal with all other political subdivisions and receive their power to tax from the General Assembly: “The taxing power may be exercised by the general assembly for state...