Missouri Statutes

§ 94.110 — License taxes on certain businesses.

Missouri § 94.110
JurisdictionMissouri
Title VIICITIES, TOWNS AND VILLAGES
Ch. 94Taxation in Other Cities

This text of Missouri § 94.110 (License taxes on certain businesses.) 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. § 94.110 (2026).

Text

The council shall have power and authority to levy and collect a license tax on wholesale houses, auctioneers, architects, druggists, grocers, banks, brokers, wholesale merchants, merchants of all kinds, confectioners, delivery trucks, ice trucks, transfer trucks, laundry wagons, milk wagons, merchant delivery companies, cigar and tobacco stands, hay scales, wood dealers, coal dealers, lumber dealers, real estate agents, loan companies, abstracters, abstract agencies, loan agents, collection agencies, undertakers, public buildings, office buildings, public halls, public grounds, concerts, photographers in office or upon the streets, canvassers, artists, drummers, patent right dealers, automobile agents and dealers, automobile accessory dealers, insurance companies, insurance agents, tavern

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Legislative History

(RSMo 1939 § 6986, A.L. 1943 p. 701, A.L. 1953 p. 295) Prior revisions: 1929 § 6840; 1919 § 8322; 1909 § 9253 Imposition of tax or license fee on certain professions prohibited--imposition of tax or fee prohibited unless business office maintained, 71.620 (1975) Held that this section does not authorize a tax on a dealer in "trucks, tractors, tractor trailers and accessories".  The term automobile is construed as applying to vehicles intended for the carriage of persons only, for the purposes of this section. City of Cape Girardeau v. Harris Truck and Trailer Sales, Inc. (Mo.), 521 S.W.2d 425.

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Bluebook (online)
Missouri § 94.110, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/94/94.110.