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BULLET St. Louis City Revised Code Chapter 5.22 Earnings Tax

St. Louis City Revised Code (annotated) has been converted to electronic format by the staff of the St. Louis Public Library. This electronic version has been done for the interest and convenience of the user. These are unofficial versions and should be used as unofficial copies.

Official printed copies of St. Louis City Revised Code may be obtained from the Register's Office at the St. Louis City Hall.



Chapter 5.22
Earnings Tax

Sections:

5.22.010 Definitions.
5.22.020 Tax imposed.
5.22.025 Earnings tax credit.
5.22.030 Nonresident businesses.
5.22.040 Nonresident individual.
5.22.050 Return--Payment.
5.22.060 Withholding.
5.22.070 State's compensation.
5.22.080 Reconciliation report.
5.22.090 Nontaxable income.
5.22.100 Enforcement.
5.22.110 Interest and penalties on unpaid taxes.
5.22.120 Taxes, interest and penalties recoverable.
5.22.130 Penalty for violation.
5.22.140 Tax evasion.
5.22.150 Promoters, booking agents, managers and publishers--Penalty.
5.22.160 Exemption.

City Counselor Ops.: 7647, 8369, 8463, 8482, 8513, 8530, 8640, 8661, 8775, 8802, 9015, 9237, 9287, 9375, 10516

5.22.010 Definitions.

As used in this chapter, the following words shall have the meaning ascribed to them in this section, except where the context clearly indicates or requires a different meaning:

A. "Association" means a partnership, limited partnership, or any other form of unincorporated business or enterprise, owned by two or more persons.

B. "Business" means an enterprise, activity, profession, trade or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, association, or any other entity other than a corporation.

C. "City" means the City of St. Louis.

D. "Collector" means the Collector of Revenue of the City.

E. "Corporation" means a corporation or joint stock association organized under the laws of the United States, the state of Missouri or any other state, territory, or foreign country or dependency.

F. "Employer" means an individual, association, corporation (including a corporation not for profit), governmental administration, agency, arm, authority, board, body, branch, bureau, department, division, subdivision, section or unit, or any other entity, who or that employs one or more persons on a salary, wage, commission, or other compensation basis, whether or not such employer is engaged in business as hereinbefore defined.

G. "Net profits" means the net income of any individual, association, business, or corporation remaining after deducting from the gross profits or earnings the necessary expenses of operation exclusive of payments of federal and state income taxes.

H. "Nonresident" means an individual, association, business, corporation, fiduciary or other entity domiciled outside the City.

I. "Person" means every natural person, association, business, or fiduciary. Whenever the term "Person" is used in any clause prescribing and imposing a penalty, the term as applied to associations, means the partners thereof, and, as applied to corporations, the officers thereof.

J. "Resident" means an individual, association, business, corporation, fiduciary or other entity domiciled within the City.

K. "Taxpayer" means a person, whether an individual, association, business, corporation, fiduciary, or other entity required by this chapter to file a return of earnings or net profits, or to pay a tax thereon.
(Ord. 48875 1, 1958: prior Ord. 47063 1, 1954: Ord. 46222 1, 1952: 1948 C. Ch. 23 140: 1960 C. 145.010.)

Charter:

Art. I 4 Earnings tax

V.A.M.S.:

92.110 et seq. Earnings tax (St. Louis)

City Counselor Ops.: 7708, 8463, 9080, 9301, 9701, 9722, 9828

Cases:

Earnings tax was not so unreasonable and arbitrary with respect to classification as to be unconstitutional. Barhorst v. City of St. Louis, 423 S.W. 2d 843 (1968).

Ordinance 43783, which imposed an earnings tax on residents and nonresidents, held void. Carter Carburetor Corp. v. City of St. Louis, 203 S.W. 2d 438 (1947).

Earnings of shipboard employee of company owning excursion steamer and excursion motor vessel were subject to the city of St. Louis earnings tax, Streckfus Steamers, Inc. v. City of St. Louis, 472 S.W. 2d 660 (1971).

Earnings tax applies to the income of lawyers practicing in the city. Lawyers' Association of St. Louis v. City of St. Louis, 294 S.W. 2d 676 (1956).

Statute authorizing earnings tax is not a "local" or "special law" in violation of the constitution. See Walters v. City of St. Louis, 259 S.W. 2d 337 (1953).

Rental income from properties either purchased or inherited was not subject to earnings tax. Bachman v. City of St. Louis, 868 S.W. 2d 199 (Mo. App. E.D. 1994).

5.22.020 Tax imposed.

A tax for general revenue purposes of one percent is imposed on:

A. Salaries, wages, commissions and other compensation earned after July 31, 1959, by resident individuals of the city, including the entire distributive share of any member of a partnership or association, less the amount thereof, if any, which may be shown to have been taxed under the provisions hereof to said association or partnership;

B. Salaries, wages, commissions and other compensation earned after July 31, 1959, by nonresident individuals of the City for work done or services performed or rendered in the City;

C. The net profits earned after July 31, 1959, of associations, businesses or other activities conducted by a resident or residents;

D. The net profits earned after July 31, 1959, of associations, businesses or other activities conducted in the City by a nonresident or nonresidents;

E. The net profits earned after July 31, 1959, by all corporations as a result of work done or services performed or rendered, and businesses or other activities conducted in the City.

The tax shall first be levied, collected and paid with respect to that portion of salaries, wages, commissions, other compensation and net profits earned after July 31, 1959, and prior to January 1, 1960, and thereafter the tax shall be levied, collected and paid on the basis of the calendar year. Where the fiscal year of any person, association, business or corporation differs from the calendar year, the tax shall first be applied to that portion of the net profits for the fiscal year as shall be earned after July 31, 1959, and thereafter on the fiscal year basis.

In assessing the tax provided by this section, no deduction shall be allowed for federal or state income taxes.

Salaries, wages, commissions, other compensation and net profits earned on and prior to July 31, 1959, shall be subject to tax at the rate of one-half of one percent in the manner and to the extent authorized by ordinance prior to July 24, 1959.
(Ord. 49540 1, 1959: prior Ord. 48875 2, 1958: Ord. 47063 2, 1954: Ord. 46222 2, 1952: 1948 C. Ch. 23 141, 142: 1960 C. 145.020.)

City Counselor Ops.: 7625, 8212, 8241, 9162, 9344, 9544, 9628A, 9642, 9648, 9828, 9940, 10221, 10464

Cases:

Supplemental unemployment benefits paid to former employees of General Motors pursuant to collective bargaining agreement between the company and the United Auto Workers were not "earnings" subject to taxation under this ordinance. Adams v. City of St. Louis, 563 S.W. 2d 771 (1978).

Rental income from properties either purchased or inherited was not subject to earnings tax. Bachman v. City of St. Louis, 868 S.W. 2d 199 (Mo. App. E.D. 1994).

5.22.025 Earnings tax credit.

Each individual, association, business, corporation, fiduciary or other entity, whose net profits are subject to the tax imposed by ordinances presently codified as this Chapter 5.22, shall, on any return required to be filed by Section 5.22.050 of this chapter, be allowed to claim as a credit against the earnings tax which would otherwise be due on such taxpayer's account an amount equal to twenty percent (20%) of any amount paid by such taxpayer in the period covered by such return as payroll expense tax pursuant to Chapter 5.23; provided, however, that in no event shall the credit exceed twenty-five percent (25%) of the tax on net profits due.
(Ord. 60879 1, 1988.)

5.22.030 Nonresident businesses.

The net profits subject to tax on any corporation, or of any association or business conducted in whole or in part by nonresidents of the City, in any case in which the work done, services performed or rendered, and business or other activities conducted are done, performed, rendered or conducted both within and without the City, shall be ascertained as follows:

A. If the taxpayer keeps its books and records in a manner as to show the portion of its net profits which is reasonably attributable to work done, services performed or rendered and business or other activity conducted in the City, then that portion of the net profits shall be subject to the tax.

B. If the books and records of the taxpayer are not kept in a manner so as to show the portion of its net profits which is reasonably attributable to work done, services performed or rendered, and business or other activity conducted in the City, then the portion of the entire net profits of the taxpayer subject to tax shall be ascertained by multiplying the entire net profits by an allocation percentage which shall be determined as follows:

1. The percentage which the average value of the taxpayer's real and tangible personal property within the city during the period covered by its return bears to the average value of all its real and tangible personal property wherever situated during the period shall first be ascertained.

2. The percentage which the gross receipts of the taxpayer derived from business within the City during the period covered by its return bear to the total of the gross receipts wherever derived, shall then be ascertained. Gross receipts derived from business within the City shall be the amount of gross receipts from: (a) Sales (including also sales of services), except those negotiated or affected in behalf of the taxpayer by agents or agencies, chiefly situated at, connected with, or sent out from premises for the transaction of business owned or rented by the taxpayer outside the City; and (b) Rentals or royalties from property situated, or from the use of patents, within the City.

3. The percentage which the total wages, salaries and other personal service compensation during the period covered by its return, of its employees within the City, except general executive officers, bears to the total wages, salaries and other personal service compensation during the period of all of the taxpayer's employees within and without the City, except general executive officers, shall then be ascertained.

4. The percentages determined in accordance with subsections 1, 2 and 3, as applicable to the particular taxpayer's business, shall be added together and the total obtained shad be divided by the number of percentages used in arriving at the total. The result obtained shall be the allocation percentage.

C. If any taxpayer believes that the methods of allocation or apportionment prescribed in this section have operated or win operate to subject it to taxation on a greater portion of its net profits than is reasonably attributable to work done, services performed or rendered, and business or other activities conducted in the City, it shall be entitled to file with the collector a statement of its objections and of the alterative method of allocation or apportionment it believes to be proper under the circumstances and in the manner and with the detail and proof and within a time the collector may reasonably prescribe. If the collector concludes that the methods of allocation or apportionment provided in this section are in fact inapplicable or inequitable, he shall redetermine the net profits subject to tax by such other method of allocation or apportionment as seems best calculated to assign to the city for taxation the portion of the net profits reasonably attributable to work done, services performed or rendered, and business or other activities conducted in the city, not exceeding, however, the amount which would be arrived at by the application of the methods of allocation or apportionment provided in this section.
(Ord. 47063 3, 1954: prior Ord. 46222 3, 1952: 1948 C. Ch. 23 143: 1960 C. 145.030.)

City Counselor Ops.: 8449, 9080, 9086, 9119, 9648, 9722, 10014

5.22.040 Nonresident individual.

The earnings subject to tax of any nonresident individual, in any case in which the work done, services performed or rendered, and business or other activities conducted are done, performed, rendered or conducted both within and without the City, shall be ascertained as follows:

A. If the amount of the earnings depends on the volume of business transacted by the individual, then the portion of the earnings subject to tax shall be the portion of the earnings which the volume of business transacted by the individual in the City bears to the volume of business transacted by him within and without the City.

B. In all other cases, the portion of the earnings subject to tax shall be the portion of the earnings which the total number of working days employed within the City bears to the total number of working days within and without the City.

C. If it is impracticable to apportion the earnings as in subsections A and B either because of the peculiar nature of the services of the individual, or on account of the unusual basis of compensation, or for any other reason, then the amount of the earnings reasonably attributable to work done, or services performed or rendered, in the City, shall be determined in accordance with rules and regulations adopted or promulgated. by the collector for the purpose.
(Ord. 47063 4, 1954: prior Ord. 46222 4, 1952: 1948 C. Ch. 23 144: 1960 C. 145.040.)

City Counselor Ops.: 8241

5.22.050 Return--Payment.

Except as provided in this section each individual, association, business, corporation, fiduciary, or other entity, whose earnings or profits are subject to the tax imposed by this chapter shall, on or before April 15 of each year, unless an extension is granted by the collector, make and file with the collector a return, on a form obtainable from the collector, setting forth the aggregate amount of salaries, wages, commissions, compensation or net profits earned by the taxpayer during the preceding calendar year and subject to the tax, together with other pertinent information the collector may require.

Where the return is made for a fiscal year different from a calendar year, the return shall be made within the following period of time; namely, by the fifteenth day of the fourth month following the end of the fiscal year, unless an extension is granted by the collector. The return shall also show the amount of the tax imposed by this chapter on earnings and profits. The taxpayer making the return shall, at the time of filing thereof, pay to the collector the amount of tax shown as due thereon.

Where any portion of the tax so due shall have been deducted at the source and shall have been paid to the collector by the employer making the deduction, credit for the amount so paid shall be deducted from the amount shown to be due, and only the balance, if any, shall be due and payable at the time of the filing of the return. No return shall be required of any taxpayer who has received only wages, salaries, commissions or other compensation and from which the tax has been withheld at the source, as provided in this chapter. The failure of any employer or any taxpayer to receive or procure a return form shall not excuse the employer or taxpayer from making a return or paying the tax due.
(Ord. 56913 1, 1975: prior Ord. 49928 1, 1960: Ord. 47063 5, 1954: Ord. 46222 5, 1952: 1948 C. Ch. 23 145: 1960 C. 145.050.)

City Counselor Ops.: 9940, 10006

5.22.060 Withholding.

A. Every employer within or doing business within the City who employs one or more persons on salary, wage, commission, or other compensation basis, shall deduct at the time when earned irrespective of when paid, the tax of 1% of salaries, wages, commissions, or other compensation due by the employer to the employee and subject to tax, and shall quarterly make his return and pay to the collector, on or before the last day of July, October, January and April of each year, the amount of taxes so deducted for the three calendar months next preceding the month in which the return is required to be filed. Said return shall be on a form or forms obtainable from the collector and shall be subject to the rules and regulations prescribed therefor by the collector. Every such employer shall furnish each employee with a statement of the amount of the tax withheld. The failure of any employer to deduct or withhold at the source the amount of tax due from the employees shall not relieve the employee from the duty of making a return and paying the tax.

B. Any employer, as defined herein, is required to make the deduction and withholding provided for in subsection A of this section from all employees who are subject to the earnings tax by reason of their residence notwithstanding the fact that any such employee is employed exclusively outside the limits of the City and irrespective of the fact that the employer's payroll records may be located outside the City.

C. For purposes of this section the term "employer within the City" shall mean any employer who shall: (1) have a permanent situs in the City or (2) shall for a continuous period of time conduct its business activity at a fixed location within the City or (3) use on a regular but periodic basis physical facilities located in the City for the conducting of its business.

D. Employers who do not maintain a permanent office or place of business in the City, but who are subject to tax on net profits attributable to the City, under the method of allocation provided for in this section, are considered to be employers within the City and subject to the requirements of withholding.

E. From and after April 1, 1983, any employer who is required to deduct and withhold the City earnings taxes from employees' salaries, wages, commissions, or other compensation, shall remit to the Collector of Revenue all earnings taxes withheld since the last day of the period for which such employer filed or was required to file a quarterly return, within fifteen days after the last day of any calendar month in which earnings taxes withheld, less the amount allowed by law as compensation for collecting and remitting the tax, equal or exceed one thousand five hundred dollars ($1,500.00), if such calendar month is the first or the second month of a three month period for which a quarterly return is required to be filed.

Example 1: Net taxes withheld in October are $1,200.00. Net taxes withheld in November are $1,600.00. No remittance is required by this subsection for October. The employer must remit $2,800.00 by November 15th.

Example 2. Net taxes withheld in October are $1,200.00. Net taxes withheld in November are $1,200.00. No remittance is required by this subsection for either month.

Example 3. Net taxes withheld in December are $1,600.00. No remittance is required by this subsection. The employer must remit all net taxes withheld in October, November and December, with his quarterly return, by the last day of January.
(Ord. 58883 1, 1983; Ord. 58757 2, 1983: Ord. 57116 1, 1976: Ord. 55946 1, 1971: prior Ord. 55648 1, 1970: Ord. 55395 1, 1969: Ord. 49540 2, 1959: Ord. 47503 1, 1955: Ord. 47063 6, 1954: Ord. 46222 6, 1952: 1948 C. Ch. 23 146: 1960 C. 145.060.)

V.A.M.S.:

92.350 State and political subdivisions to deduct earnings tax-compensation for collecting

Ops. Atty. Gen.:

School districts in St. Louis County must deduct the St. Louis city earnings tax from the wages and salaries of their employees who are residents of the city, and remit the amount withheld to the St. Louis city collector. Mo. 148, August 22, 1972.

City Counselor Ops.: 8631, 9245, 10000, 10054, 10422

5.22.070 State's compensation.

As required in Section 92.350 R.S.Mo. 1978, the State of Missouri and all its political subdivisions or instrumentalities shall be entitled to deduct and retain one and one-half percent of the total amount of the tax collected under this chapter as compensation for collecting and remitting the tax.
(Ord. 59172 2, 1984: prior Ord. 50624 1, 1961: Ord. 47063 7, 1954: Ord. 46222 7, 1952: 1948 C. Ch. 23 147: 1960 C. 145.070.)

V.A.M.S.:

92.350 State and political subdivisions to deduct earnings tax--compensation for collecting

5.22.080 Reconciliation report.

Every employer within the City shall file a certified report, on a form prescribed by the Collector, on or before January 30 of each year at the Office of the Collector of Revenue, which shall provide a reconciliation of earnings taxes reported as being withheld from employees in the previous calendar year. For purposes of this reconciliation the employer as part of this report shall submit a statement listing the name of each employee from whom earnings taxes have been withheld in the preceding calendar year, his social security number, last known address, gross amount of compensation paid during the year and the amount of city earnings tax withheld. The employer may in lieu of submitting a listing submit copies of all certificates furnished the federal and state taxing authorities for the year, which show the compensation received by an employee and city earnings tax withheld. Any employer who shall fail to timely file the report required by this section shall be deemed guilty of a misdemeanor and of violating the city code.
(Ord. 56427 1, 1973: 1960 C. 145.075.)

5.22.090 Nontaxable income.

The income referred to in Sections 143.120 to 143.150, R. S. Mo. 1949, as not being subject to the state income tax, any income received in the form of dividends, and any income received by a person in the form of or related to the grant, vesting or exercise of stock options, performance shares or performance-based stock related incentive plans shall not be taxable under this chapter.
(Ord. 65094 1, 2000: Ord. 64586 1, 1999: prior: Ord. 47063 8, 1954: Ord. 46222 8, 1952: 1948 C. Ch. 23 148: 1960 C. 145.080.)

City Counselor Ops.: 8871, 9828

5.22.100 Enforcement.

It shall be the duty of the collector to collect and receive the tax imposed by this chapter. In addition to keeping the records now required by law and paying over the proceeds from the collection of taxes to the treasurer of the city, as now provided by law, the collector shall keep an accurate and separate account of all tax payments received by him, showing the name and address of the taxpayer and the date of the payments. The collector is charged with the enforcement of the provisions of this chapter and is empowered to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this chapter, including provisions for the reexamination and correction of returns and payments alleged or found to be incorrect or as to which an overpayment or underpayment is claimed or found to have occurred. The Collector or any agent or employee authorized in writing by him is authorized to examine the books, papers and records of any employer or supposed employer, or of any taxpayer or supposed taxpayer, in order to verify the accuracy of any return made, or if no return was made, to ascertain the tax imposed by this chapter.

Every employer or supposed employer, or taxpayer or supposed taxpayer, is directed and required to give to the collector or his duly authorized agent or employee the means, facilities and opportunity for examinations and investigations as are authorized. The Collector is authorized to examine any person concerning any income which was or should have been returned for taxation and to this end may order the production of books, papers and records and the attendance of all persons before him, whether as parties or witnesses, whom he believes to have knowledge of income. The refusal of examination by any employer or taxpayer shall be a violation of this chapter. Any information obtained as a result of any return, investigation, hearing or verification required or authorized by this chapter, shall be confidential except for official purposes and except in accordance with judicial order. Any person otherwise divulging such information shall, upon conviction thereof, be guilty of a misdemeanor and shall be subject to a fine of not more than five hundred dollars or imprisonment for not more than six months or both fine and imprisonment for each offense.
(Ord. 47063 9, 1954: prior Ord. 46222 9, 1952: 1948 C. Ch. 23 149: 1960 C. 145.090.)

City Counselor Ops.: 8201, 9043, 9082

5.22.110 Interest and penalties on unpaid taxes.

All taxes imposed by this chapter and remaining unpaid after they have become due shall bear interest at the rate of one percent per month, or fraction thereof and the delinquent taxpayer shall be liable for the tax and interest. In addition thereto any taxpayer failing to pay the taxes required by this chapter shall be liable for a penalty of five percent of the amount of the unpaid tax for each month or fraction of a month during which failure to pay continues, with the penalty not to exceed twenty-five percent of the total tax shown to be due.
(Ord. 55420 1, 1969: prior Ord. 47063 10, 1954: Ord. 46222 10, 1952: 1948 C. Ch. 23 150: 1960 C. 145.100.)

5.22.120 Taxes, interest and penalties recoverable.

All taxes imposed by this chapter, together with all interest and penalties, shall be recoverable by the City as other debts of like amounts are recoverable.
(Ord. 47063 11, 1954: prior Ord. 46222 11, 1952: 1948 C. Ch. 23 151: 1960 C. 145.110.)

5.22.130 Penalty for violation.

Any person or taxpayer who shall fail, neglect or refuse to make any return required by this chapter, or any employer who shall fail, neglect or refuse to withhold or pay over to the city any amount of tax subject to withholding under this chapter, or any person or taxpayer who shall refuse to permit the Collector, or his duly authorized deputy or agent, to examine his books, records or papers, or who shall knowingly make an incomplete, false or fraudulent return, or who shall attempt to do anything whatsoever to avoid the full disclosure of the amount of earnings or profits, shall be guilty of a misdemeanor and shall be subject to a fine of not more than five hundred dollars or to imprisonment for not more than six months, or to both fine and imprisonment.
(Ord. 47063 12, 1954: prior Ord. 46222 12, 1952: 1948 C. Ch. 23 152: 1960 C. 145.120.)

5.22.140 Tax evasion.

Any person or taxpayer who wilfully fails to pay or attempts in any manner to defeat or evade any tax imposed under provisions of this chapter shall be deemed to have violated the Revised Code of the City.
(Ord. 56053 1, 1971: 1960 C. 145.130.)

5.22.150 Promoters, booking agents, managers and publishers--Penalty.

A. Any person or taxpayer who shall be or act as a promoter, booking agent, manager or publisher and arrange for the display of any visual or literary art, or for the appearance of any entertainer, speaker, performing artist, athlete, entertainment, artistic or theatrical act or performance, or any athletic event, or for the publication of any work in the City and shall make any payment arising from any such display, appearance or publication shall for purposes of collection of the earnings tax withhold and pay over to the Collector of Revenue one percent (1%) of the gross amount so paid.

B. The Collector of Revenue is hereby authorized to accept claims for refund upon the submission of verification of expenses of any such visual or literary artist, entertainer, speaker, performing artist, athlete, entertainment, artistic or theatrical act, or athletic team who has been subject to withholding pursuant to subsection A of this section.

C. Any person or taxpayer required to withhold and pay over earnings tax pursuant to subsection A of this section may, in lieu of complying with the requirements of the subsection, file annually with the Collector of Revenue a Schedule "G" Form E-6 indicating the name of each person, act or team paid, and their respective complete address, tax payer identification number, and gross amount paid. This shall be filed annually no later than March 1st of the following year; provided however, that if such Schedule "G" Form E-6 is not filed in a timely manner then such person or taxpayer must follow procedure as prescribed in subsection A of this section.

D. Penalty Clause.

1. Any person or taxpayer who shall fail, neglect or refuse to withhold and pay over to the City any amount of earnings tax required to be withheld, or who shall fail, neglect or refuse to make any return/report required to be filed by the provisions of this section, or any person or taxpayer who shall refuse to permit the Collector of Revenue, or his duly authorized deputy or agent, to examine his books, records or papers, or who shall knowingly make an inaccurate, false or fraudulent return/report, or who shall attempt to do anything whatsoever to avoid the full disclosure of the amount of payments, earnings or profits, shall be deemed guilty of a misdemeanor and upon conviction shall be subject to a fine of not more than $500.00 or to imprisonment for not more than 90 days, or to both fine and imprisonment.

2. In addition to any penalty that may be imposed by a court of competent jurisdiction, failure to complete and file any return/report required by the provisions of this section could result in expense deductions for payments being disallowed and tax liability refigured.
(Ord. 62516 2, 3, 1992: prior Ord. 57058 1, 1975: 1960 C. 145.190.)

5.22.160 Exemption.

No earnings tax shall be due or payable upon any amount deferred or contributed by or for any taxpayer after July 1, 1996, under any form of deferred compensation arrangement which is not subject to current taxation for purposes of federal and state income taxes.
(Ord. 63798 1, 1996.)

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