Home/Missouri/Statutes/Title VII: CITIES, TOWNS AND VILLAGES/Ch. 92: Taxation in St. Louis, Kansas City, and Certain Other Cities/§ 92.120
Missouri Statutes

§ 92.120 — Tax rate limits.

Missouri § 92.120
JurisdictionMissouri
Title VIICITIES, TOWNS AND VILLAGES
Ch. 92Taxation in St. Louis, Kansas City, and Certain Other Cities

This text of Missouri § 92.120 (Tax rate limits.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Mo. Rev. Stat. § 92.120 (2026).

Text

The tax on salaries, wages, commissions and other compensation of individuals, subject to tax, and on the net profits or earnings of associations, businesses or other activities, and corporations, subject to tax, shall not be in excess of one percent per annum.

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Legislative History

(Reenacted L. 1953 2d Ex. Sess. p. 14 § 4, A.L. 1959 S.B. 27)

Nearby Sections

15
§ 92.010
Maximum rate of levy for general purposes — method of increase (St. Louis).
§ 92.012
Sewer lateral lines connected to public lines, fee added to general tax levy bill (St. Louis).
§ 92.020
Additional levy for library, hospital, recreational purposes authorized.
§ 92.030
Maximum rate of levy for municipal purposes (Kansas City).
§ 92.031
Annual tax for debt service, rate — (Kansas City).
§ 92.035
Additional levy for museum purposes — admission to be free, when (Kansas City).
§ 92.036
Residency requirements for officers and board members of museum (Kansas City).
§ 92.040
Taxation and licensing of merchants and manufacturers by certain cities, exemptions.
§ 92.041
Certain property of merchants and manufacturers classified for tax purposes (St. Louis City).
§ 92.043
Lower tax levy authorized on certain property of merchants and manufacturers (St. Louis City).
§ 92.045
Certain cities may license, tax and regulate manufacturers, and other merchants, businesses and avocations — local legislative body may grant rulemaking power to tax official — copies of rules, where available (St. Louis City).
§ 92.047
Inconsistent laws repealed — certain laws declared not inconsistent (St. Louis City).
§ 92.050
Back tax books.
§ 92.060
Back taxes, how collected.
§ 92.070
Informality not to affect validity of books.
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Bluebook (online)
Missouri § 92.120, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/92/92.120.