St. Louis City Revised Code Chapter 23.29 DIVISION
II Exclusion from Taxes
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DIVISION II. TAXATION
Chapter 23.29
Exclusion from Taxes
Sections:
23.29.010 Excluded payments.
23.29.010 Excluded payments.
No payments made to public utilities (i) by the City of St. Louis or (ii) from and after January 1, 1996, by any political subdivision operating a facility for which the City of St. Louis has a direct debt service obligation shall be included in the definition of the term "receipts" on which Gross Receipts Taxes are imposed or collected under authority of ordinances of the City of St. Louis.
(Ord. 64114 § 1, 1997: prior: Ord. 57682 § 1, 1978.)
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