The fiscal problem in Missouri

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Monograph

Identifikator:: 1833271335

URN:: urn:nbn:de:zbw-retromon-230042

Document type:: Monograph

Title:: The fiscal problem in Missouri

Place of publication:: New York

Publisher:: National Industrial Conference Board, Inc.

Year of publication:: 1930

Scope:: xvi, 359 S.

Digitisation:: 2022

Collection:: Economics Books

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Document type:: Monograph

Structure type:: Chapter

Title:: Chapter III. The Missouri tax system

Collection:: Economics Books

THE MISSOURI TAX SYSTEM Motor Vehicle Taxation Missouri has levied a tax on gasoline since January 1, 1925. The rate is two cents per gallon, and the tax is imposed on all distributors or dealers refining, manufacturing, producing, compounding, shipping, transporting, or importing motor vehicle fuels distributed or sold within the state! Missouri is one of a comparatively few states in which the initial rate has remained unchanged for so long as five years. Cities are also authorized to levy a tax on gasoline. The complete schedule of motor vehicle and related license taxes applicable in Missouri is given in Table 30. It will be noted that passenger cars are taxed on the basis of horse- power. On the other hand, motor trucks and buses carrying freight and merchandise or more than eight passengers are taxed on the basis of capacity in tons, while buses transport- ing persons for hire are taxed on a passenger capacity basis. Cities are authorized to levy motor vehicle license taxes at rates not to exceed one third of the state rates. Other Licenses and Permits The gasoline tax and the motor vehicle license taxes are commonly classified as business licenses and non-business licenses, respectively. The state also collects considerable amounts through miscellaneous business licenses, including dairy licenses, receipts from the sale of soft drink stamps, and so on. Hunting and fishing licenses are imposed, and the receipts are paid into the game protection fund. The local governments also receive considerable revenues from miscellaneous licenses and permits. Even a partial enumeration of the sources and rates of tax would require much space, in fact more than their importance would justify. Since on the whole they are a minor source of income, they may be dismissed without further comment. 1 Session Laws, 1925, pp. 283 f.

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