Missouri § 71.610 - Imposition of tax on business, when.
Full text of Missouri Revised Statutes of Missouri § 71.610 — Imposition of tax on business, when., with citation guidance and answers to common questions.
§ 71.610. Imposition of tax on business, when.
1. 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.
2. Notwithstanding any provision of law to the contrary, no municipal corporation shall impose a license tax upon any enterprise owned by a person aged eighteen years or younger.
--------
(RSMo 1939 § 7440, A.L. 2025 S.B. 145)
Prior revisions: 1929 § 7287; 1919 § 8702; 1909 § 9580
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 71.610
What does Revised Statutes of Missouri § 71.610 cover?
Section 71.610 ("Imposition of tax on business, when.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 71.610?
A common citation format is "Revised Statutes of Missouri § 71.610" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 71.610 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.