Section 150.230 – Failure to pay tax, forfeiture of license.
Effective – 28 Aug 1985 150.230. Failure to pay tax, forfeiture of license. — Every person, corporation or copartnership of persons, to whom a license shall have been granted to vend goods, wares and merchandise, who has filed a correct statement as herein required, and failed to pay the amount of revenue so owing to […]
Section 150.235 – Tax delinquent, when — penalties.
Effective – 28 Aug 1985 150.235. Tax delinquent, when — penalties. — Any person who shall fail to pay to the collector of revenue any merchants’ and manufacturers’ tax on the property of such person in said county on or before the thirty-first day of December next after the same shall have been assessed and […]
Section 150.100 – License necessary — information to be given in application for license — penalty.
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 […]
Section 150.110 – Collector to call on merchants — report violations to grand jury or prosecuting attorney.
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 […]
Section 150.035 – New motor vehicle defined.
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. ——– […]
Section 150.040 – Tax, computed how — exemptions.
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 […]
Section 150.050 – Annual statement — merchants’ tax book — township organization counties.
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 […]
Section 150.055 – Assessor to inspect merchants’ establishments and report.
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 […]
Section 150.060 – Equalization of valuations by board — notice of raise.
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, […]
Section 150.070 – Clerk to extend tax book and deliver to collector — compensation for such duty, state to pay one-half.
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 […]