Missouri § 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).
Full text of Missouri Revised Statutes of Missouri § 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)., with citation guidance and answers to common questions.
§ 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).
1. (1) Any constitutional charter city in this state which now has or may hereafter acquire a population in excess of three hundred fifty thousand inhabitants, according to the last federal decennial census, is hereby authorized, for city and local purposes, to license, tax, and regulate the occupation of merchants, manufacturers, and all businesses, avocations, pursuits, and callings that are not exempt from the payment of licenses by law and may, by ordinance, base such licenses on gross receipts, gross profits or net profits, per capita, flat fee, graduated scale based on gross or net receipts or sales, or any other method or measurement of tax or any combination thereof derived or allocable to the carrying on or conducting of any business, avocation, pursuits or callings or activities carried on in such cities.
(2) Notwithstanding any provision of law to the contrary, no constitutional charter city in this state may license, tax, or regulate any enterprise owned by a person aged eighteen years or younger.
2. The local legislative body may grant by ordinance to its administering tax official the power to adopt regulations and rules relating to any matters pertaining to the administration and enforcement of any ordinances enacted in accordance with the authority heretofore given. Copies of such regulations and rules shall be kept in the office of such tax official designated in such ordinance and shall be open to inspection by the public. Said regulations or rules may be changed or amended from time to time.
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(L. 1967 p. 170 §§ 3, 4, A.L. 1992 H.B. 1228, A.L. 2025 S.B. 145)
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Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 92.045
What does Revised Statutes of Missouri § 92.045 cover?
Section 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).") 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 § 92.045?
A common citation format is "Revised Statutes of Missouri § 92.045" (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 § 92.045 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.