71.625. License tax, payment, when deemed timely.
License tax, payment, when deemed timely.
71.625. The timely payment of a license tax due to any municipalcorporation in this state, or any county pursuant to section 66.300, RSMo,which is delivered by United States mail to the municipality or countyoffice designated by such municipality or county office to receive suchpayments, shall be deemed paid as of the postmark date stamped on theenvelope or other cover in which such payment is mailed. In the event anypayment of tax due is sent by registered or certified mail, the date of theregistration or certification shall be deemed the postmark date. Noadditional tax, penalty or interest shall be imposed by any municipality orcounty on any taxpayer whose payment is delivered by United States mail, ifthe postmark date stamped on the envelope or other cover containing suchpayment falls within the prescribed period on or before the prescribeddate, including any extension granted, for making the payment. When thelast day for making any license tax payment, including extensions, falls ona Saturday, a Sunday, or a legal holiday in this state, the payment shallbe considered timely if the payment is made on the next succeeding daywhich is not a Saturday, Sunday or legal holiday.
(L. 1998 H.B. 1301)