Missouri Revised Statutes

Chapter 150
Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes

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Rsmo Number Section Description
Chapter Cross Reference
Cities of over 300,000 population, merchants' and manufacturers' license taxes, 92.040
First classification counties, equalization of valuation, merchants and manufacturers, 138.120, 138.130
Personal property of business and manufacturing corporations, situs for taxation, 137.095
Replacement tax for merchants' and manufacturers' tax, 139.600
   
MERCHANTS
150.010. Merchant defined.
150.013. Motor vehicle terms defined.
150.015. Revocation or suspension of dealer's license, when.
150.020. Term merchant construed.
150.030. Farmer not merchant.
150.035. New motor vehicle defined.
150.040. Tax, computed how--exemptions.
150.050. Annual statement--merchants' tax book--township organization counties.
150.055. Assessor to inspect merchants' establishments and report.
150.060. Equalization of valuations by board--notice of raise.
150.070. Clerk to extend tax book and deliver to collector--compensation for such duty, state to pay one-half.
150.080. Report to state tax commission (cities of 100,000 or more).
150.090. Merchant taxation and collection in St. Louis City.
150.100. License necessary--information to be given in application for license--penalty.
150.110. Collector to call on merchants--report violations to grand jury or prosecuting attorney.
150.120. Limitations of license.
150.130. Blank licenses, form, issuance.
150.140. Blanks to collector.
150.150. Collection of fees.
150.190. Collector, annual report to county commission, contents.
150.200. Settlement of collector's accounts by commission--credits allowed collector.
150.210. Erroneous return by collector--penalty.
150.220. Certify to director of revenue amount charged to county collector.
150.230. Failure to pay tax, forfeiture of license.
150.235. Tax delinquent, when--penalties.
150.260. False statement forfeits license.
150.290. Failure to perform duty--penalty (cities of 100,000 or more).
   
MANUFACTURERS
150.300. Manufacturer defined.
150.310. Manufacturer to be licensed and taxed, exemptions--license period.
150.325. Assessor to inspect establishments of manufacturer and report.
150.330. Equalization of valuations by board--notice of raise.
150.340. Clerk to extend taxes, compensation for such duty--state to pay one-half.
150.350. Manufacturers' taxation and collection in St. Louis City.
150.360. Report to state tax commission and governor (cities of 100,000 or more).
150.370. Refusal to make annual statements--penalty.
   
ITINERANT VENDORS
150.380. Itinerant vendor defined--exceptions.
150.390. Licenses required--deposits--license fee and duration.
150.400. Application for license--records to be kept--open to public.
150.410. Endorsement of license by local official before sale--fee--penalty.
150.420. Statement by vendor before special sale.
150.430. Jurisdiction for prosecutions--surrender of licenses--disposition of deposits.
150.440. Deposit subject to claims--procedure--when paid to depositor.
150.450. Enforcement of law.
150.460. Penalty.
150.465. Sale by itinerant vendors and peddlers of baby food, drugs, cosmetics, devices--exception--penalty.
   
PEDDLERS
150.470. Peddler defined.
150.480. License required--not to sell liquors.
150.490. Application for license.
150.500. Rates of tax on licenses.
150.510. Contents of license.
150.520. Issuance of blank licenses.
150.530. Settlement by court with collector.
150.540. Penalty for violations.

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