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 573 522 4989 2010

Mo 4458 Instructions 2010-2025 Form

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module three city county and local taxes city county district and other local governments are independent political subdivisions empowered by the states in which they lie to perform certain public duties often these include the assessment and collection of taxes local governments levy and assess many common taxes however local governments do not have the same degree of constitutional tax authority afforded to the states because local governments are given authority by state law local tax power is limited and vary substantially across jurisdictions however there are a number of common taxes levied at the local level that businesses and individuals across the United States pay to support local public services and programs sales and use taxes starting in the 1930s in the 1940s states begin levying personal and sales taxes to fund public services over time these taxes have become crucial sources of state and local tax revenue 45 states levy a general sales tax on goods and certain services

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