Effective – 01 Jan 1975 150.010. Merchant defined. — 1. Every person, corporation, copartnership or association of persons, except motor vehicle dealers as defined in sections 150.010 to 150.015, who shall deal in the selling of goods, wares and merchandise at any store, stand or place occupied for that purpose, is declared to be a […]
Effective – 01 Jan 1975 150.013. Motor vehicle terms defined. — 1. As used in sections 150.010 to 150.015, unless the context clearly requires otherwise, the following terms mean: (1) “Dealer”, any person, firm, corporation, copartnership or association of persons or their agents or subagents engaged in the sale or exchange of new, used or […]
Effective – 28 Aug 1975 150.015. Revocation or suspension of dealer’s license, when. — The director of revenue shall have the power to revoke or suspend the license of any dealer who willfully fails or refuses to affix the tax stamps herein provided to the application for title in the manner provided in section 301.430 […]
Effective – 28 Aug 1945 150.020. Term merchant construed. — The term “merchant”, as used in sections 150.010 to 150.290, shall be construed to include all merchants, commission merchants, grocers, manufacturers and dealers in drugs and medicines, except physicians for medicines used in their practice, whether trading as wholesale or retail dealers. ——– (RSMo 1939 […]
Effective – 28 Aug 1945 150.030. Farmer not merchant. — Any farmer residing in this state who shall grow or process any article of farm produce or farm products on his farm is hereby authorized and permitted to vend, retail or wholesale said products, free from license, fee or taxation from any county or municipality, […]
Effective – 28 Aug 1976 150.035. New motor vehicle defined. — As used in sections 150.010 to 150.290, the term “new motor vehicle” means any self-propelled vehicle designed for operation upon the highways, except farm tractors, which has not been previously titled and which is held for sale in the ordinary course of business. ——– […]
Effective – 01 Jan 1982 150.040. Tax, computed how — exemptions. — Merchants shall pay an ad valorem tax equal to that which is levied upon real estate on the amount of all goods, wares and merchandise, except for grain and other agricultural crops in an unmanufactured condition, as defined in section 137.010, which are […]
Effective – 28 Aug 1945 150.050. Annual statement — merchants’ tax book — township organization counties. — 1. On the first Monday in May, 1946, and on the same date each year thereafter, it shall be the duty of each person, corporation or copartnership or persons, as provided by sections 150.010 to 150.290, to furnish […]
Effective – 28 Aug 1951 150.055. Assessor to inspect merchants’ establishments and report. — The county assessor at least once each year prior to the first Monday in May shall visit and inspect each place of business, warehouse, store or other establishment owned and operated by any merchant within his county, for the purpose of […]
Effective – 28 Aug 1951 150.060. Equalization of valuations by board — notice of raise. — 1. The assessor or the county clerk shall return the merchants’ tax book and the assessor shall make the reports required by section 150.055 to the county board of equalization on the second Monday in July in each year, […]
Effective – 01 Jan 1988 150.070. Clerk to extend tax book and deliver to collector — compensation for such duty, state to pay one-half. — After the county board of equalization shall have completed the equalization of such statements, the clerk of the county commission shall extend on such book all proper taxes at the […]
Effective – 28 Aug 1945 150.080. Report to state tax commission (cities of 100,000 or more). — In all cities now having or which may hereafter have a population of one hundred thousand or more, the license commissioner, collector, or other officer authorized to take, file and receive the sworn statements and returns of all […]
Effective – 28 Aug 1945 150.090. Merchant taxation and collection in St. Louis City. — 1. In the city of St. Louis the duties in sections 150.050 to 150.070 required to be performed by the county assessor, county clerk and collector, shall be performed by the license collector of the city of St. Louis. Said […]
Effective – 28 Aug 1945 150.100. License necessary — information to be given in application for license — penalty. — No person, corporation, copartnership or association of persons shall deal as a merchant without a license first obtained according to law; and every applicant for a license shall affirmatively state in a written application whether […]
Effective – 28 Aug 1945 150.110. Collector to call on merchants — report violations to grand jury or prosecuting attorney. — It shall be the duty of the several collectors to call at least as often as once in every three months on all merchants who are required by law to take out license, and […]
Effective – 28 Aug 1945 150.120. Limitations of license. — No license granted in virtue of this law shall authorize any person, corporation or copartnership of persons, to deal in the selling of goods, wares or merchandise in any other county than the one in which said license was granted, nor at more than one […]
Effective – 28 Aug 1985 150.130. Blank licenses, form, issuance. — The clerk of the county commission of each county shall issue as many blank licenses for vendors of goods, wares and merchandise, under the seal of the commission, as the commission shall direct, which license shall be in the following form: The state of […]
Effective – 28 Aug 1945 150.140. Blanks to collector. — Such clerk shall deliver to the collector of his county all licenses so issued, and charge him therewith in a book to be kept for that purpose. ——– (RSMo 1939 § 11313, A.L. 1945 p. 1838) Prior revisions: 1929 § 10085; 1919 § 13075; 1909 […]
Effective – 28 Aug 2003 150.150. Collection of fees. — The collector shall, at the time of delivering such license, collect the sum of up to twenty-five dollars, adjusted annually based on the consumer price index, not to exceed one hundred dollars, in all counties having a charter form of government and in any city […]
Effective – 28 Aug 1985 150.190. Collector, annual report to county commission, contents. — Each collector shall annually return on oath: (1) All blank licenses not granted by him; and (2) A list of all licenses granted by him and not before accounted for, showing the name of the person to whom granted, the amount […]
