Title X, TAXATION AND REVENUE

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,…

150.200. Settlement of collector's accounts by commission — credits allowed collector. — The county commission shall annually settle and adjust the accounts of the collector for licenses delivered to him, giving him credit for all blank licenses returned, and charging him for all…

150.210. Erroneous return by collector — penalty. — If the collector shall fail to return a number of such statements corresponding with the number of the licenses not returned, the commission shall, for each license not returned above the number of such statements returned, char…

150.220. Certify to director of revenue amount charged to county collector. — The commission, in ascertaining the amount received by the collector for licenses and taxes, on or for which he shall have become chargeable under this law, shall cause their clerk, at each term, to cer…

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 reven…

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…

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 …

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 …

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 "manufa…

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 se…

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 manufacture…

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…

150.340. Clerk to extend taxes, compensation for such duty — state to pay one-half. — 1. After the equalization has been completed, the county clerk shall extend on the book all proper taxes at the same rate as assessed for the time on real estate, and on or before the first day …

150.350. Manufacturers' taxation and collection in St. Louis City. — 1. In the city of St. Louis the duties in sections 150.300 to 150.370 required to be performed by the county assessor, county clerk and collector, shall be performed by the license collector of the city of St. L…

150.360. Report to state tax commission and governor (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 sw…

150.370. Refusal to make annual statements — penalty. — Any license commissioner, collector or other officer mentioned in section 150.360, who shall fail or refuse to make annual statements to the state tax commission, as provided in section 150.360, shall be deemed guilty of a m…

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…

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 additio…

150.400. Application for license — records to be kept — open to public. — Applications for licenses shall be sworn to, shall disclose the names and residences of the owners, or persons in whose interest such business is conducted, to be kept on file by the state director of reven…

150.410. Endorsement of license by local official before sale — fee — penalty. — Before selling under a state license an itinerant vendor shall exhibit it to the county clerk of the county, license collector, or other authorized officer of any municipal corporation, in which he p…

150.420. Statement by vendor before special sale. — An itinerant vendor shall not advertise, represent or hold forth a sale of goods, wares or merchandise as an insurance, bankrupt, insolvent, assignee, trustee, estate, executor, administrator, receiver, wholesale, manufacturers'…

150.430. Jurisdiction for prosecutions — surrender of licenses — disposition of deposits. — 1. Prosecutions under sections 150.380 to 150.460 may be heard and determined by any court having criminal jurisdiction over other offenses punishable by law, to the same extent as herein …

150.440. Deposit subject to claims — procedure — when paid to depositor. — Each deposit so made with the director of revenue, shall be subject to attachment and execution on behalf of creditors, whose claims arise in connection with business done in this state, and to the payment…

150.450. Enforcement of law. — The informing or prosecuting officer of the counties and municipal corporations in this state shall enforce the provisions of this law, and prosecute violations thereof. Such officers may demand the production of the proper state license from an iti…

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 fail…

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…

150.470. Peddler defined. — Whoever shall deal in the selling of patents, patent rights, patent or other medicines, lightning rods, goods, wares or merchandise, except pianos, organs, sewing machines, books, charts, maps and stationery, agricultural and horticultural products, in…

150.480. License required — not to sell liquors. — No person shall deal as a peddler without a license; and no two or more persons shall deal under the same license, either as partners, agents or otherwise; and no peddler shall sell wines or spirituous liquors. ­­-------- (RSMo 1…

150.490. Application for license. — Any person may obtain a peddler's license by application to the collector of the county in which he intends to carry on his trade, by paying the amount levied on such license. ­­-------- (RSMo 1939 § 14613) Prior revisions: 1929 § 13317; 1919 §…

150.500. Rates of tax on licenses. — 1. There shall be levied and paid on all peddlers' licenses a state tax of the following rates: (1) If the peddler travel and carry his goods on foot, three dollars for every period of six months; (2) If one or more horses or other beasts of b…

150.510. Contents of license. — Every license shall state the manner in which the dealing is to be carried on, whether on foot, or with one or more beasts of burden, the kind of cart or carriage, or if on the water, the kind of boat or vessel to be employed. ­­-------- (RSMo 1939…

150.520. Issuance of blank licenses. — The clerk of the county commission shall, from time to time, issue, under the seal of the commission, as many blank peddlers' licenses of the several kinds as may be necessary, deliver the same to the collector of the county, and charge such…

150.530. Settlement by court with collector. — At each regular term, the county commission shall settle with the collector on account of such licenses, charge him with all the licenses not returned, and give him credit for such as are returned. The commission shall certify the am…

150.540. Penalty for violations. — Every person who shall be found dealing as a peddler contrary to the provisions of sections 150.470 to 150.540 and as provided for in his license, or who shall, upon the demand of any sheriff, collector, constable, or any citizen householder of …

151.010. What railroads are taxable. — All railroads now constructed, in course of construction, or which shall hereafter be constructed in this state, and all real property, tangible personal property, and intangible personal property owned, used, leased or otherwise controlled …

151.020. Railroad companies to make annual report to state tax commission — distributable, local property, defined — confidentiality of report, penalties — time extension — form — late filing, penalty — deemed received when. — 1. (1) On or before the fifteenth day of April in eac…

151.030. Annual report of railroad property in each county to county clerks. — In addition to the report required by section 151.020, an authorized officer of every railroad company shall, on or before the fifteenth day of April in each and every year, furnish to the clerk of the…

151.040. County commission to examine report — certify to state tax commission. — At the next term of the county commission after such report is received, the clerk shall lay it before the county commission, and the county commission shall examine the report and determine the cor…

151.050. State tax commission to determine value if company fails to report. — Should any railroad company fail to make and return to the state tax commission and county clerks, on the proper forms, any of the reports required by the foregoing provisions of this chapter, the stat…

151.060. Commission to assess, adjust and equalize — valuation — hearings — bridges in St. Louis City acquired by railroad company, how valued. — 1. The state tax commission shall assess, adjust and equalize the aggregate valuation of the distributable property of each one of the…

151.070. Commission to assess property omitted in prior years. — 1. The state tax commission shall have the power to assess, adjust and equalize the distributable property herein specified of any railroad company, in whole or in part, for any of the five preceding years which has…

151.080. Apportionment of taxes. — The state tax commission shall apportion the aggregate value of all distributable property herein specified, which is owned, used, leased or otherwise controlled by each railroad company, to each county, municipal township, city or incorporated …

151.090. Tax commission to keep record — proceedings to be certified to companies. — The state tax commission shall keep a complete record of all its proceedings and decisions, and shall cause the same to be signed officially by the chairman and the secretary, and shall certify t…

151.100. Local property to be assessed by county assessor. — All local property owned or controlled by any railroad company or corporation in this state, shall be assessed by the proper assessors in the several counties, cities, incorporated towns and villages wherein such proper…

151.110. Description of local property furnished to county clerk — certification by county assessor — list of property, furnished to state tax commission. — 1. For the purpose of carrying out the provisions of section 151.100, an authorized officer of every such railroad company …

151.120. Local assessment and rate percent returned to county commission. — It shall be the duty of each city or town council, board of aldermen, board of trustees, board of directors, or governing body, howsoever known, as the case may be, of every city, incorporated town or vil…