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

  1. Law
  2. Missouri Revised Statutes
  3. Taxation and Revenue
  4. Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes

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Section
150.010

Merchant defined.

Section
150.013

Motor vehicle terms defined.

Section
150.015

Revocation or suspension of dealer's license, when.

Section
150.020

Term merchant construed.

Section
150.030

Farmer not merchant.

Section
150.035

New motor vehicle defined.

Section
150.040

Tax, computed how — exemptions.

Section
150.050

Annual statement — merchants' tax book — township organization counties.

Section
150.055

Assessor to inspect merchants' establishments and report.

Section
150.060

Equalization of valuations by board — notice of raise.

Section
150.070

Clerk to extend tax book and deliver to collector — compensation for such duty, state to pay one-half.

Section
150.080

Report to state tax commission (cities of 100,000 or more).

Section
150.090

Merchant taxation and collection in St. Louis City.

Section
150.100

License necessary — information to be given in application for license — penalty.

Section
150.110

Collector to call on merchants — report violations to grand jury or prosecuting attorney.

Section
150.120

Limitations of license.

Section
150.130

Blank licenses, form, issuance.

Section
150.140

Blanks to collector.

Section
150.150

Collection of fees.

Section
150.190

Collector, annual report to county commission, contents.

Section
150.200

Settlement of collector's accounts by commission — credits allowed collector.

Section
150.210

Erroneous return by collector — penalty.

Section
150.220

Certify to director of revenue amount charged to county collector.

Section
150.230

Failure to pay tax, forfeiture of license.

Section
150.235

Tax delinquent, when — penalties.

Section
150.260

False statement forfeits license.

Section
150.290

Failure to perform duty — penalty (cities of 100,000 or more).

Section
150.300

Manufacturer defined.

Section
150.310

Manufacturer to be licensed and taxed, exemptions — license period.

Section
150.325

Assessor to inspect establishments of manufacturer and report.

Section
150.330

Equalization of valuations by board — notice of raise.

Section
150.340

Clerk to extend taxes, compensation for such duty — state to pay one-half.

Section
150.350

Manufacturers' taxation and collection in St. Louis City.

Section
150.360

Report to state tax commission and governor (cities of 100,000 or more).

Section
150.370

Refusal to make annual statements — penalty.

Section
150.380

Itinerant vendor defined — exceptions.

Section
150.390

Licenses required — deposits — license fee and duration.

Section
150.400

Application for license — records to be kept — open to public.

Section
150.410

Endorsement of license by local official before sale — fee — penalty.

Section
150.420

Statement by vendor before special sale.

Section
150.430

Jurisdiction for prosecutions — surrender of licenses — disposition of deposits.

Section
150.440

Deposit subject to claims — procedure — when paid to depositor.

Section
150.450

Enforcement of law.

Section
150.460

Penalty.

Section
150.465

Sale by itinerant vendors and peddlers of baby food, drugs, cosmetics, devices — exception — penalty.

Section
150.470

Peddler defined.

Section
150.480

License required — not to sell liquors.

Section
150.490

Application for license.

Section
150.500

Rates of tax on licenses.

Section
150.510

Contents of license.

Section
150.520

Issuance of blank licenses.

Section
150.530

Settlement by court with collector.

Section
150.540

Penalty for violations.