Missouri § 92.170 - Employers may collect tax, and allowance may be authorized.
Full text of Missouri Revised Statutes of Missouri § 92.170 — Employers may collect tax, and allowance may be authorized., with citation guidance and answers to common questions.
§ 92.170. Employers may collect tax, and allowance may be authorized.
Any such city is hereby authorized to impose upon employers the duty of collecting and remitting to the city any tax that may be levied upon the earnings of employees pursuant to sections 92.110 to 92.200, and to prescribe penalties for failure to perform such duty. In the event that any such city should impose such duty on employers, each such employer shall be entitled to deduct and retain one and one-half percent of the total amount collected to compensate such employer for collecting such tax. The governing body of any such city may, by ordinance, reduce, eliminate, or reimpose, if eliminated, the fee allowed to employers by this section.
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(Reenacted L. 1953 2d Ex. Sess. p. 14 § 7, A.L. 1961 p. 219, A.L. 1983 1st Ex. Sess. H.B. 10)
Effective 1-01-84
---- end of effective 01 Jan 1984 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 92.170
What does Revised Statutes of Missouri § 92.170 cover?
Section 92.170 ("Employers may collect tax, and allowance may be authorized.") 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 § 92.170?
A common citation format is "Revised Statutes of Missouri § 92.170" (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 § 92.170 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.