Missouri Revised Statutes § 71.620 - Imposition of tax or license fee on certain professions prohibited — imposition of tax or fee prohibited unless business office maintained — limitation on business license tax amount in certain villages
AI-assisted research summary: The provision bars certain municipal and corporation taxes or license fees on listed professions, limits charges on investment funds service corporations, requires a business office for some municipal taxes, and caps village business license taxes in small villages.
71.620. Imposition of tax or license fee on certain professions prohibited — imposition of tax or fee prohibited unless business office maintained — limitation on business license tax amount in certain villages. — 1. Hereafter no person following for a livelihood the profession or calling of minister of the gospel, duly accredited Christian Science practitioner, teacher, professor in a college, priest, lawyer, certified public accountant, dentist, chiropractor, optometrist, chiropodist, physician or surgeon in this state shall be taxed or made liable to pay any municipal or other corporation tax or license fee of any description whatever for the privilege of following or carrying on such profession or calling, and, after December 31, 2003, no investment funds service corporation, as defined in section 143.451, may be required to pay, or shall be taxed or made liable to pay any municipal or other corporation tax or license fee of any description whatever for the privilege of following or carrying on its business or occupation, in excess of or in an aggregate amount exceeding twenty-five thousand dollars annually, any law, ordinance or charter to the contrary notwithstanding. 2. No person following for a livelihood the profession of insurance agent or broker, veterinarian, architect, professional engineer, land surveyor, auctioneer, or real estate broker or salesman in this state shall be taxed or made liable to pay any municipal or other corporation tax or license fee for the privilege of following or carrying on his or her profession by a municipality unless that person maintains a business office within that municipality. 3. Notwithstanding any other provision of law to the contrary, after September 1, 2004, no village with less than one thousand three hundred inhabitants shall impose a business license tax in excess of fifteen thousand dollars per license. (RSMo 1939 § 6220, A.L. 1963 p. 124, A.L. 1976 H.B. 1373, A.L. 1998 H.B. 1468, A.L. 2003 H.B. 289 merged with H.B. 600, A.L. 2004 S.B. 1155) Prior revisions: 1929 § 6098; 1919 § 7618; 1909 § 8532