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Revised Statutes of Missouri

Chapter 150

Mo. Rev. Stat. ch. 150

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

150.010Merchant defined 150.013Motor vehicle terms defined 150.015Revocation or suspension of dealer's license, when 150.020Term merchant construed 150.030Farmer not merchant 150.035New motor vehicle defined 150.040Tax, computed how — exemptions 150.050Annual statement — merchants' tax book — township organization counties 150.055Assessor to inspect merchants' establishments and report 150.060Equalization of valuations by board — notice of raise 150.070Clerk to extend tax book and deliver to collector — compensation for such duty, state to pay one-half 150.080Report to state tax commission (cities of 100,000 or more)150.090Merchant taxation and collection in St. Louis City 150.100License necessary — information to be given in application for license — penalty 150.110Collector to call on merchants — report violations to grand jury or prosecuting attorney 150.120Limitations of license 150.130Blank licenses, form, issuance 150.140Blanks to collector 150.150Collection of fees 150.160(Repealed L. 1985 S.B. 21 § 1)Repealed 150.170(Repealed L. 1985 S.B. 21 § 1)Repealed 150.180(Repealed L. 1985 S.B. 21 § 1)Repealed 150.190Collector, annual report to county commission, contents 150.200Settlement of collector's accounts by commission — credits allowed collector 150.210Erroneous return by collector — penalty 150.220Certify to director of revenue amount charged to county collector 150.230Failure to pay tax, forfeiture of license 150.235Tax delinquent, when — penalties 150.240(Repealed L. 1985 S.B. 21 § 1)Repealed 150.250(Repealed L. 1985 S.B. 21 § 1)Repealed 150.260False statement forfeits license 150.270(Repealed L. 1985 S.B. 21 § 1)Repealed 150.280(Repealed L. 1985 S.B. 21 § 1)Repealed 150.290Failure to perform duty — penalty (cities of 100,000 or more)150.300Manufacturer defined 150.310Manufacturer to be licensed and taxed, exemptions — license period 150.320(Repealed L. 1987 S.B. 65, et al.)Repealed 150.325Assessor to inspect establishments of manufacturer and report 150.330Equalization of valuations by board — notice of raise 150.340Clerk to extend taxes, compensation for such duty — state to pay one-half 150.350Manufacturers' taxation and collection in St. Louis City 150.360Report to state tax commission and governor (cities of 100,000 or more)150.370Refusal to make annual statements — penalty 150.380Itinerant vendor defined — exceptions 150.390Licenses required — deposits — license fee and duration 150.400Application for license — records to be kept — open to public 150.410Endorsement of license by local official before sale — fee — penalty 150.420Statement by vendor before special sale 150.430Jurisdiction for prosecutions — surrender of licenses — disposition of deposits 150.440Deposit subject to claims — procedure — when paid to depositor 150.450Enforcement of law 150.460Penalty 150.465Sale by itinerant vendors and peddlers of baby food, drugs, cosmetics, devices — exception — penalty 150.470Peddler defined 150.480License required — not to sell liquors 150.490Application for license 150.500Rates of tax on licenses 150.510Contents of license 150.520Issuance of blank licenses 150.530Settlement by court with collector 150.540Penalty for violations