reglab/housing_qa huggingface dataset:
MO Rev Stat § 150.290 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|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 required in section 150.080, shall, upon conviction thereof, be deemed guilty of a misdemeanor. ­­-------- (RSMo 1939 § 11307, A.L. 1945 p. 1838, A.L. 1985 S.B. 21)  Prior revisions: 1929 § 10079; 1919 § 13069; 1909 § 11621
MO Rev Stat § 150.300 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|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 150.300 to 150.370. ­­-------- (RSMo 1939 § 11340, L. 1945 p. 1855 § 4)  Prior revisions: 1929 § 10112; 1919 § 13103; 1909 § 11647
MO Rev Stat § 150.310 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|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 assessment, valuation, and taxation under subsection 3 of section 137.115, as well as all the tools, machinery and appliances used by them, in the same manner as provided by law for the taxing and licensing of merchants; and no county, city, town, township, or municipal authority thereof, shall ever levy any greater amount of tax against a manufacturer than is levied against merchants for the same period.  2. Licenses issued under sections 150.300 to 150.370 shall be for one year, ending on the thirty-first day of December of the then current year.  3. Nothing in sections 150.300 to 150.370 shall be so construed as to apply to manufacturers whose raw material, finished products, tools, machinery and appliances in the aggregate amount are less than one thousand dollars. ­­-------- (RSMo 1939 § 11339, A.L. 1945 p. 1855 § 1, A.L. 1945 p. 1954, A.L. 1947 V. II p. 427, A.L. 1945 p. 1855 § 3, A. 1949 S.B. 1032, A.L. 1981 S.B. 13)  Prior revisions: 1929 § 10111; 1919 § 13102; 1909 § 11646  Effective 1-1-82  (1980) Manufacturers' license tax statute not an unconstitutional subclassification of tangible personal property based on nature and business of owners. Metal Form Corp. v. Leachman (Mo.), 599 S.W.2d 922.
MO Rev Stat § 150.325 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|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 of obtaining such information as may be desirable or necessary to provide an accurate basis for comparison with the statement made by such manufacturer under section 150.320. A report of the information so obtained with respect to each manufacturer, in such form as may be prescribed by the county commission, shall be made by the assessor to the county board of equalization. ­­-------- (L. 1951 p. 869, A.L. 1959 S.B. 82)
MO Rev Stat § 150.330 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|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 each year. For the purpose of equalizing the valuation of manufacturers' statements, the county board of equalization shall carefully compare the statements made by such manufacturers with the reports made by the assessor under section 150.325, and shall have the same powers and shall proceed in the same manner as is provided by law for the equalization of real and tangible personal property so far as is consistent with sections 150.300 to 150.370.  2. After the board has raised the valuation of any statement, it shall give notice of the fact to the manufacturer whose statement has been raised, by personal notice through the mail, specifying the amount of such raise, and that the board will meet on the second Monday in August to hear reasons, if any, why such increase should not be made.  3. The sum of the valuation of the statements as equalized by the county board of equalization shall be included in and made part of the total valuation of property taxable for all purposes. ­­-------- (L. 1945 p. 1855 § 1, A.L. 1945 p. 1954, A.L. 1947 V. II p. 427, A. 1949 S.B. 1032, A.L. 1951 p. 869)  Prior revisions: 1929 § 10111; 1919 § 13102; 1909 § 11646
MO Rev Stat § 150.340 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.340 - Clerk to extend taxes, compensation for such duty — state to pay one-half.

Effective - 01 Jan 1978   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 of November thereafter, he shall make out and deliver to the collector a copy of such book, properly certified, and take the collector's receipt therefor, which receipt shall specify the aggregate amount of each kind of taxes due thereon, and the clerk shall charge the collector with the amount of such taxes.  2. The county clerk shall receive as compensation for making the tax book, copy, filing statements, and certifying the same, the sum of six cents for each name or firm, one-half payable by the county, the other by the state. The members of the board of equalization shall receive the same per diem for services under sections 150.300 to 150.370 as fixed by law in relation to general property. In counties of the first class and the city of St. Louis the compensation herein provided shall be paid to the county or city treasury and not to the individual. ­­-------- (RSMo 1939 § 11339, A.L. 1945 p. 1855 § 1, A.L. 1945 p. 1954, A.L. 1947 V. II p. 427, A. 1949 S.B. 1032, A.L. 1977 S.B. 277)  Prior revisions: 1929 § 10111; 1919 § 13102; 1909 § 11646  Effective 1-1-78
MO Rev Stat § 150.350 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.350 - Manufacturers' taxation and collection in St. Louis City.

Effective - 19 Jun 1992   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. Louis.  2. The powers by sections 150.300 to 150.370 vested in, and the duties required to be performed by the county board of equalization, shall be vested in and performed by a board of merchants' and manufacturers' tax equalization, which shall consist of three discreet and experienced real estate owners of the city of St. Louis, of a prior residence therein of ten years, who shall be appointed by the mayor of such city annually in the month of May and shall meet at the office of the license collector of the city of St. Louis on the second Monday in July in each and every year, for the purpose of equalizing the valuation of manufacturers' statements. The time for the meeting of the board of merchants' and manufacturers' tax equalization to hear reasons, if any, why any increase made by the board should not have been made shall be not sooner than five days after receipt of a raise notice. The length of time that such board shall continue in session and the compensation to be paid the members of the board shall be fixed by ordinance of the city of St. Louis.  3. The statements required by sections 150.300 to 150.370 to be furnished by manufacturers shall be filed with the license collector of the city of St. Louis on or before July first of each year. After final approval by the board of the valuation of the property shown on a manufacturer's statement, the license collector shall compute the tax due, prepare a tax bill and mail same to the taxpayer. Upon payment thereof, the license collector shall issue a license therefor.  4. The license collector shall keep and prepare such books, records, and reports as may be required by law or as prescribed by the comptroller, except that in lieu of the report to the state tax commission required under section 150.360, the license collector may furnish an abstract of his records showing the total valuation and the total collections made. ­­-------- (RSMo 1939 § 11339, A.L. 1945 p. 1855 § 2, A.L. 1992 H.B. 1228)  Prior revisions: 1929 § 10111; 1919 § 13102; 1909 § 11646  Effective 6-19-92
MO Rev Stat § 150.360 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.360 - Report to state tax commission and governor (cities of 100,000 or more).

Effective - 28 Aug 1945   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 sworn statements and returns of all manufacturers as to their properties for taxation, shall annually, under oath, on the first Monday of August of each year, forward to the state tax commission and to the governor, a full and true statement to each, showing the names of such manufacturers alphabetically arranged and opposite each name, such officer shall, in a separate column, give the total valuation of all raw material, finished products, tools, machinery and appliances, and other property as returned for taxation by the manufacturers of such cities. ­­-------- (RSMo 1939 § 11341, A.L. 1945 p. 1855 § 5)  Prior revisions: 1929 § 10113; 1919 § 13104; 1909 § 11648
MO Rev Stat § 150.370 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.370 - Refusal to make annual statements — penalty.

Effective - 28 Aug 1945   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 misdemeanor, and upon conviction thereof, shall be punished by a fine of not less than five hundred nor more than one thousand dollars, or by imprisonment in the county jail for not more than six months, or by both such fine and imprisonment. ­­-------- (RSMo 1939 § 11342, A.L. 1945 p. 1855 § 6)  Prior revisions: 1929 § 10114; 1919 § 13105; 1909 § 11649
MO Rev Stat § 150.380 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|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 temporary or transient business of selling goods, wares and merchandise with the intention of continuing in such business in any one place for a period of not more than one hundred and twenty days, and who, for the purpose of carrying on such business, hire, lease or occupy, either in whole or in part, a room, building, or other structure, for the exhibition and sale of such goods, wares and merchandise and do not have a permanent place of business in Missouri.  2. The provisions of sections 150.380 to 150.460 shall not apply to sales made to dealers by commercial travelers or selling agents in the usual course of business, nor to bona fide sales of goods, wares and merchandise by sample for future delivery, nor to hawkers on the streets or peddlers from vehicles, nor to any sale of goods, wares or merchandise on the grounds of any agricultural society during the continuance of any annual fair held by such society, nor to auctioneers when selling goods, merchandise or property for customary auction fee or commissions. ­­-------- (RSMo 1939 § 11331, A.L. 1978 H.B. 1170)  Prior revisions: 1929 § 10103; 1919 § 13094
MO Rev Stat § 150.390 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|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 vendors, as may be permissible under the general law, or under its charter, shall not be affected.  2. Every itinerant vendor desiring to do business in this state shall deposit with the state director of revenue the sum of five hundred dollars as a special deposit, and thereafter, upon application in proper form, and the payment of a further sum of twenty-five dollars, as a state license fee, such state director of revenue shall issue to him an itinerant vendor's license, authorizing him to do business in this state, in conformity with the provisions of sections 150.380 to 150.460, for one year from the date thereof.  3. Such license shall set forth a copy of the application upon which it is granted. The license shall not be transferable, nor permit more than one person to sell goods as an itinerant vendor, either by agent or clerk, or in any other way than in person, but any licensee may have the assistance of one or more persons, who may aid him in conducting his business, but not act for him or without him. ­­-------- (RSMo 1939 § 11333, A.L. 1947 V. I p. 525)  Prior revisions: 1929 § 10105; 1919 § 13096
MO Rev Stat § 150.400 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.400 - Application for license — records to be kept — open to public.

Effective - 28 Aug 1947   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 revenue, and a record shall be kept by him of all licenses issued upon such applications. All files and records of the state director of revenue shall be in convenient form and open for public inspection. ­­-------- (RSMo 1939 § 11334, A.L. 1947 V. I p. 525)  Prior revisions: 1929 § 10106; 1919 § 13097
MO Rev Stat § 150.410 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.410 - Endorsement of license by local official before sale — fee — penalty.

Effective - 28 Aug 1947   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 proposes to make sale. Upon payment to such county clerk, license collector, or other authorized officer of any local license fee provided by law or ordinances, and the proof of payment of all such other license fees legally chargeable upon local sales, the local officer shall record such state license, endorse upon it the words "local license fees paid", and affix his official signature, with the date of such endorsement, for which service a fee of two dollars shall be paid to said officer. Failure to obtain proper endorsement made on the state license shall be subject to a like penalty as if state license had not been issued. ­­-------- (RSMo 1939 § 11334, A.L. 1947 V. I p. 525)  Prior revisions: 1929 § 10106; 1919 § 13097
MO Rev Stat § 150.420 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.420 - Statement by vendor before special sale.

Effective - 28 Aug 1947   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' wholesale, or closing out sale, or as a sale of any goods damaged by smoke, fire, water, or otherwise, unless before so doing he shall state, under oath, to the state director of revenue, either in the original application for a state license, or under a supplementary application subsequently filed and copied on the license, all the facts relating to the reasons and character of such special sale so advertised, held forth, or represented, including a statement of the names of the persons from whom the said goods, wares or merchandise were obtained, the date of delivery of the same to the persons applying for the license, the place from which said goods, wares and merchandise were last taken, and all details necessary to exactly locate and fully identify all goods, wares and merchandise to be sold. ­­-------- (RSMo 1939 § 11332, A.L. 1947 V. I p. 525)  Prior revisions: 1929 § 10104; 1919 § 13095
MO Rev Stat § 150.430 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.430 - Jurisdiction for prosecutions — surrender of licenses — disposition of deposits.

Effective - 28 Aug 1947   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 provided.  2. All state licenses shall expire by limitation one year from the date thereof, and may be surrendered at any time prior thereto for cancellation. Upon the expiration and return, or surrender of a state license, the state director of revenue shall cancel it, endorse the date of delivery and cancellation thereon, and place it on file.  3. He shall hold the special deposit of such licensee mentioned in sections 150.380 to 150.460, for the further period of sixty days, and after satisfying all claims made under it under section 150.440, shall return such deposits, or portion thereof, as remains in his hands, to the licensee depositing same. ­­-------- (RSMo 1939 § 11336, A.L. 1947 V. I p. 525)  Prior revisions: 1929 § 10108; 1919 § 13099
MO Rev Stat § 150.440 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.440 - Deposit subject to claims — procedure — when paid to depositor.

Effective - 28 Aug 1947   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 of fines and penalties incurred by the licensee, through violation of sections 150.380 to 150.460. Claims under civil process shall be enforced against the director of revenue as garnishee, or trustee by action in the usual form, and claims for satisfaction of fines and penalties shall be enforced by the prosecuting attorney serving notice of pendency of action and judgment when obtained upon the director of revenue. Claims upon each deposit shall be satisfied after judgment, in the order in which notice of the claim is received by the director of revenue, until such claims are satisfied, or the deposit exhausted; but notices filed after the expiration of such sixty days' limit shall not be valid. A deposit shall not be paid by the director of revenue to licensees as long as there are outstanding claims or notices of claims against it, unless there is unreasonable delay in enforcing them. ­­-------- (RSMo 1939 § 11337, A.L. 1947 V. I p. 525)  Prior revisions: 1929 § 10109; 1919 § 13100
MO Rev Stat § 150.450 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.450 - Enforcement of law.

Effective - 28 Aug 1939   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 itinerant vendor advertising or actually engaged in business, and a failure to produce such license shall be prima facie evidence against such vendor that he has none. ­­-------- (RSMo 1939 § 11335)  Prior revisions: 1929 § 10107; 1919 § 13098
MO Rev Stat § 150.460 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|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 sections 150.380 to 150.460, and every person, whether principal or agent, who, by circular, handbill, newspaper, or in any other manner, advertises any such sale before proper licenses are issued to the vendor, shall be guilty of a misdemeanor and shall be punished by a fine of not more than one thousand dollars, nor less than two hundred dollars, or by imprisonment for not more than six months, or both. ­­-------- (RSMo 1939 § 11338)  Prior revisions: 1929 § 10110; 1919 § 13101