FIRST REGULAR SESSION
92ND GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE JOHNSON (47).
Read 1st time January 27, 2003, and copies ordered printed.
STEPHEN S. DAVIS, Chief Clerk
AN ACT
To repeal section 71.610, RSMo, and to enact in lieu thereof one new section relating to license taxes, with an emergency clause.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Section 71.610, RSMo, is repealed and one new section enacted in lieu thereof, to be known as section 71.610, to read as follows:
71.610. No municipal corporation in this state shall have the power to impose a license tax upon any business, avocation, pursuit or calling, unless such business, avocation, pursuit or calling is specially named as taxable in the charter of such municipal corporation, or unless such power be conferred by statute. Notwithstanding any other provision of law to the contrary, no village or city of the fourth classification shall impose a license tax in excess of five thousand dollars per license.
Section B. Because immediate action is necessary to promote the state economy and stimulate local business activity, section A of this act is deemed necessary for the immediate preservation of the public health, welfare, peace, and safety, and is hereby declared to be an emergency act within the meaning of the constitution, and section A of this act shall be in full force and effect upon its passage and approval.