Section 47 Special Statutes and Specific Taxes
Library | Tax Law 2009 |
In 1971, the legislature adopted The Municipal Land Reutilization Law, §§ 92.700–92.920, RSMo 2000 and Supp. 2007, which applies to the City of St. Louis. Essentially, The Municipal Land Reutilization Law provides an expeditious and simplified procedure under which the city may move against large tracts of land for back taxes to make the land available for urban renewal, development, and growth.
Under the City Sales Tax Act, §§ 94.500–94.550, RSMo 2000, any incorporated city, town, or village in Missouri, by majority vote of its governing body and the voters voting on the question, may impose a city sales tax. The imposition of the tax collected shall be in accordance with the ranges or brackets identified in § 94.510, RSMo 2000.
Fairly recently, the ability of a municipality to impose a gross receipts business license tax on providers of wireless telephone service has been at issue. Many cities that had for years imposed such a tax on providers of telephone and telephone service sought to enforce the application of the tax to the wireless telephone providers, most of whom were supplying both wireless and landline services. The wireless providers refused to pay the tax, arguing that wireless service was not “telephone service.” Several municipalities filed a class action suit against the wireless providers. In 2005, during the course of the litigation, the legislature enacted House Bill 209, known as the “Municipal Telecommunications Business License Tax Simplification Act,” codified as §§...
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- Section 1 Introduction
- Section 2 Distinction Between State and Municipal Taxation
- Section 3 Constitutional Authority to Tax
- Section 4 Limitations on the Municipal Taxing Authority
- Section 5 Constitutional Protection of Municipal Taxing Authority
- Section 6 Article X, ?? 16?24, of the Missouri Constitution (Hancock Amendment)
- Section 7 Limitations on Rate of Taxation
- Section 8 Home Rule Charter Municipalities
- Section 9 Judicial Interpretations of Limitations
- Section 10 Regulation or Revenue
- Section 11 Due Process
- Section 12 Uniformity
- Section 13 Equal Protection
- Section 14 Public Purpose
- Section 15 Double Taxation
- Section 16 Attacking the Validity of the Ordinance
- Section 17 Generally
- Section 18 In Particular
- Section 19 Standing
- Section 20 Pleadings and Procedural Problems
- Section 21 ?Voluntary? Payment of Taxes
- Section 22 Irregularities in Proceedings
- Section 23 Defects in Notice or Publication
- Section 24 Defects in the Tax Bill
- Section 25 Statute of Limitations
- Section 26 Estoppel of Taxpayer
- Section 27 Estoppel of Taxing Authority
- Section 28 Mortgagee as Necessary Party
- Section 29 Tax Sales, Tax Judgments, and Tax Deeds
- Section 30 Practical Considerations
- Section 31 Procedures
- Section 32 Refunds and Interest
- Section 33 Payment of Full Amount Required
- Section 34 Action Against County Collector
- Section 35 Mitigating Circumstances
- Section 36 Practical Considerations
- Section 37 Presumptions
- Section 38 Administrative Standard of Review
- Section 39 Franciscan and Barnes
- Section 40 Controlling Factors
- Section 41 Nature of Special Assessments
- Section 42 Challenging the Claimed Benefit
- Section 43 Defects Generally and in Special Assessments
- Section 44 General Considerations
- Section 45 Municipal Taxation of Federal Property
- Section 46 Municipal Taxation of Another Taxing Authority
- Section 47 Special Statutes and Specific Taxes
- Section 48 Special Business Districts and Neighborhood Improvement Districts
- Section 49 Conclusion
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