Mo. Rev. Stat. § 94.080
Current with changes from the 2023 Legislative Session
The council shall have power to levy, and all merchants shall pay to the city collector, an ad valorem tax equal to that which is levied upon real estate; the amount of which tax shall be determined and ascertained in the same way as the state and county tax is determined and ascertained; and the collector shall have power to enforce the payment of the same by seizure and sale, as in the collection of other taxes.
§ 94.080, RSMo
RSMo 1939 § 6936