Section 47 Special Statutes and Specific Taxes

• Library: Tax Law 2009 Forms

Band tax

All cities............................................................................................ 71.640, RSMo Supp. 2007

Capital improvements

Certain cities........................................................................ 94.57594.578, RSMo Supp. 2007

Earnings and profits tax

Cities over 700,000 with constitutional charter................................................................ 92.110

Emergency telephone service................................................................ 190.305, RSMo Supp. 2007

Fire and emergency dispatching service

All cities.......................................................................................... 321.243, RSMo Supp. 2007

Health tax/hospital tax

St. Louis and Kansas City................................................................................................ 92.020

Third class............................................................................ 94.070, RSMo Supp. 2007; 96.150

Fourth class....................................................................................................................... 94.260

Special charter................................................................................................................... 94.350

Constitutional charter....................................................................................................... 94.400

See also............................................................................................................................. 80.470

Libraries

Generally......................................................................................................................... 181.060

St. Louis ........................................................................................................................... 92.020

Third class......................................................................................... 94.070, RSMo Supp. 2007

Fourth class....................................................................................................................... 94.260

Cities maintaining library before August 29, 1955......................................................... 182.145

Tax for the erection of buildings.................................................................................... 182.260

Over 300,000, authority to issue bonds.......................................................................... 182.440

Merchants tax/license tax on certain businesses

Third...