Section 150.460 – Penalty.
Effective – 28 Aug 1939 150.460. Penalty. — Every itinerant vendor who sells or exposes for sale, at public or private sale, any goods, wares or merchandise without state license therefor, properly endorsed, or files any application, original or supplementary, which contains any false statement, or fails to comply with any of the requirements of […]
Section 150.465 – Sale by itinerant vendors and peddlers of baby food, drugs, cosmetics, devices — exception — penalty.
Effective – 28 Aug 2002 150.465. Sale by itinerant vendors and peddlers of baby food, drugs, cosmetics, devices — exception — penalty. — 1. No itinerant vendor as defined in section 150.380, and no peddler as defined in section 150.470, shall offer for sale: (1) Any food solely manufactured and packaged for sale for consumption […]
Section 150.380 – Itinerant vendor defined — exceptions.
Effective – 28 Aug 1978 150.380. Itinerant vendor defined — exceptions. — 1. The words “itinerant vendor”, for the purposes of sections 150.380 to 150.460, shall mean and include all persons, both principal and agents, who engage in, or conduct, in this state, either in one locality or in traveling from place to place, a […]
Section 150.390 – Licenses required — deposits — license fee and duration.
Effective – 28 Aug 1947 150.390. Licenses required — deposits — license fee and duration. — 1. An itinerant vendor, whether principal or agent, before beginning business, shall take out state and local licenses in the manner herein set forth, but the right of a municipal corporation to pass such additional ordinances relative to itinerant […]
Section 150.260 – False statement forfeits license.
Effective – 28 Aug 1945 150.260. False statement forfeits license. — Any person, persons, copartnership or corporations, who shall knowingly file or suffer to be filed a false statement of the aggregate amount of goods, wares and merchandise therein required to be filed, shall, upon conviction, forfeit his or their license, and be deemed guilty […]
Section 150.290 – Failure to perform duty — penalty (cities of 100,000 or more).
Effective – 28 Aug 1985 150.290. Failure to perform duty — penalty (cities of 100,000 or more). — Any collector, license commissioner, or other officer in all cities now having or which may hereafter have a population of one hundred thousand or more, who shall fail to furnish the state tax commission a statement as […]
Section 150.300 – Manufacturer defined.
Effective – 28 Aug 1945 150.300. Manufacturer defined. — Every person, company or corporation who shall hold or purchase personal property for the purpose of adding to the value thereof by any process of manufacturing, refining, or by the combination of different materials, shall be held to be a “manufacturer” for the purposes of sections […]
Section 150.310 – Manufacturer to be licensed and taxed, exemptions — license period.
Effective – 01 Jan 1982 150.310. Manufacturer to be licensed and taxed, exemptions — license period. — 1. Every manufacturer in this state shall be licensed and taxed on all raw material and finished products, except for grain and other agricultural crops in an unmanufactured condition, as defined in section 137.010, which are subject to […]
Section 150.325 – Assessor to inspect establishments of manufacturer and report.
Effective – 28 Aug 1959 150.325. Assessor to inspect establishments of manufacturer 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, factory or other establishment owned and operated by any manufacturer within his county for the purpose […]
Section 150.330 – Equalization of valuations by board — notice of raise.
Effective – 28 Aug 1951 150.330. Equalization of valuations by board — notice of raise. — 1. The assessor or the county clerk shall return the manufacturers’ tax book and the assessor shall make the reports required by section 150.325 to the county board of equalization on or before the second Monday of July of […]