reglab/housing_qa huggingface dataset:
MO Rev Stat § 150.465 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|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 by a child under the age of two years; or  (2) Drugs, devices and cosmetics as defined in section 196.010.  2. This section shall not apply to authorized agents of a manufacturer of any item enumerated in subsection 1 of this section.  3. Violation of this section is a class A misdemeanor.  4. Itinerant vendors and peddlers shall make available within seventy-two hours upon request of any law enforcement officer any proof of purchase from a producer, manufacturer, wholesaler, or retailer of any new or unused property, as defined in section 570.010.  5. Any forged receipt produced pursuant to subsection 4 of this section shall be prosecuted pursuant to section 570.090. ­­-------- (L. 1995 S.B. 446 § 3, A.L. 2002 H.B. 1888)
MO Rev Stat § 150.470 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.470 - Peddler defined.

Effective - 28 Aug 1939   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, including milk, butter, eggs and cheese, by going about from place to place to sell the same, is declared to be a "peddler". ­­-------- (RSMo 1939 § 14608)  Prior revisions: 1929 § 13312; 1919 § 9253; 1909 § 10282
MO Rev Stat § 150.480 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.480 - License required — not to sell liquors.

Effective - 28 Aug 1939   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 1939 § 14609)  Prior revisions: 1929 § 13313; 1919 § 9254; 1909 § 10283
MO Rev Stat § 150.490 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.490 - Application for license.

Effective - 28 Aug 1939   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 § 9258; 1909 § 10287
MO Rev Stat § 150.500 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.500 - Rates of tax on licenses.

Effective - 28 Aug 1939   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 burden, ten dollars for every period of six months;  (3) If a cart or other land carriage, twenty dollars for every period of six months, and such license may be renewed at the expiration of the first license for a period not greater than six months on the payment of three dollars per month, the number of months to be specified in such license;  (4) If any boat or other river vessel, at the rate of one dollar per day for any period not less than five days, and such license may be renewed at the expiration of the first license for any period not greater than six months on payment of fifty cents a day, the number of days to be specified in such license.  2. Any county commission may by an order of record require all peddlers doing business in their county to pay a license tax not greater than that levied for state purpose. ­­-------- (RSMo 1939 § 14614)  Prior revisions: 1929 § 13318; 1919 § 9259; 1909 § 10288
MO Rev Stat § 150.510 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.510 - Contents of license.

Effective - 28 Aug 1939   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 § 14610)  Prior revisions: 1929 § 13314; 1919 § 9255; 1909 § 10284
MO Rev Stat § 150.520 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.520 - Issuance of blank licenses.

Effective - 28 Aug 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 collector therewith. ­­-------- (RSMo 1939 § 14611)  Prior revisions: 1929 § 13315; 1919 § 9256; 1909 § 10285
MO Rev Stat § 150.530 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.530 - Settlement by court with collector.

Effective - 28 Aug 1949   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 amount thus charged against the collector to the state director of revenue. ­­-------- (RSMo 1939 § 14612, A. 1949 S.B. 1032)  Prior revisions: 1929 § 13316; 1919 § 9257; 1909 § 10286
MO Rev Stat § 150.540 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.540 - Penalty for violations.

Effective - 28 Aug 1939   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 the county, refuse to produce such license and permit the same to be read, shall be deemed guilty of a misdemeanor, and, upon conviction thereof, shall be fined not less than ten nor more than one hundred dollars. ­­-------- (RSMo 1939 § 14615)  Prior revisions: 1929 § 13319; 1919 § 9260; 1909 § 10289
MO Rev Stat § 151.010 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.010 - What railroads are taxable.

Effective - 20 Jun 1986   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 by any railroad company or corporation in this state, shall be subject to taxation, and taxes levied on such real property and tangible personal property shall be levied in the manner herein set forth, and the taxes on such intangible personal property shall be levied and collected in the manner otherwise provided by law. ­­-------- (RSMo 1939 § 11242, A.L. 1945 p. 1825 § 2, A.L. 1986 H.B. 1022, et al.)  Prior revisions: 1929 § 10011; 1919 § 13001 1909 § 11553  Effective 6-20-86  CROSS REFERENCE:  Taxation of railroads, Const. Art. X § 5  (1974) Held that there is no conflict between taxation of railroads under this chapter and a city ordinance for a special assessment for boulevard maintenance and improvement. Ashley v. Metz (Mo.), 513 S.W.2d 308.
MO Rev Stat § 151.030 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.030 - Annual report of railroad property in each county to county clerks.

Effective - 20 Jun 1986   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 county commission of each and every county in this state in which such road or roads may be located, a duplicate of such portions of their report, as required by the state tax commission, of their distributable property in such county as required in section 151.020, duly subscribed and sworn to by an authorized officer. ­­-------- (RSMo 1939 § 11244, A.L. 1945 p. 1825 § 4, A.L. 1986 H.B. 1022, et al.)  Prior revisions: 1929 § 10013; 1919 § 13003; 1909 § 11555  Effective 6-20-86
MO Rev Stat § 151.040 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.040 - County commission to examine report — certify to state tax commission.

Effective - 20 Jun 1986   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 correctness thereof as to the description of the distributable property and if found correct, the county commission shall cause the clerk thereof to certify to the correctness of the report, under the seal of the county commission, and forward the certificate to the state tax commission on or before the fifteenth day of May next thereafter; if found in the opinion of the county commission to be incorrect, the county commission shall proceed immediately to ascertain what distributable property has been omitted, and shall return a description thereof to the state tax commission indicating the number of miles of road in each taxing jurisdiction cited in section 151.020 on or before the fifteenth day of May next; and if the county commission shall fail to make or cause to be made the certificate herein required, and in the time specified, the clerk shall make the certificate and a certificate that the county commission has so failed. ­­-------- (RSMo 1939 § 11245, A.L. 1945 p. 1825 § 5, A.L. 1986 H.B. 1022, et al.)  Prior revisions: 1929 § 10014; 1919 § 13004; 1909 § 11556  Effective 6-20-86
MO Rev Stat § 151.050 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.050 - State tax commission to determine value if company fails to report.

Effective - 20 Jun 1986   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 state tax commission shall ascertain the property of such company, from the best information they can obtain, and shall fix the value thereof; which value shall serve as the base from which the four percent penalty provided in section 151.020 is calculated. ­­-------- (RSMo 1939 § 11246, A.L. 1945 p. 1825 § 6, A.L. 1986 H.B. 1022, et al.)  Prior revisions: 1929 § 10015; 1919 § 13005; 1909 § 11557  Effective 6-20-86
MO Rev Stat § 151.070 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.070 - Commission to assess property omitted in prior years.

Effective - 20 Jun 1986   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 been or which may hereafter be omitted from assessment, adjustment and equalization, and to reassess, adjust and equalize any such distributable railroad property, in whole or in part, as the case may be, for any year or years for which it may have been heretofore or in which it may hereafter be assessed, adjusted and equalized, but which assessment, adjustment and equalization, for any cause has been or which may hereafter be held by the courts to be irregular or void.  2. The double assessment on such omitted distributable property provided in subsection 2 of section 151.060 shall also apply under this section. ­­-------- (RSMo 1939 § 11252, A.L. 1945 p. 1825 § 11, A.L. 1986 H.B. 1022, et al.)  Prior revisions: 1929 § 10021; 1919 § 13023; 1909 § 11575  Effective 6-20-86
MO Rev Stat § 151.090 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.090 - Tax commission to keep record — proceedings to be certified to companies.

Effective - 13 Aug 1986   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 to the secretaries of the respective railroad companies, and also to the county commissions of the proper counties, the action of the state tax commission. The certificate shall set forth the entire length of the railroad, including sidetracks, in the state, and the valuation thereof per mile; the total value of the distributable property of the railroad; the total length of the roadbed, including sidetracks, in each county, municipal township, city or incorporated town, special road district, library district, school districts which levy taxes for library purposes pursuant to section 137.030, hospital districts, nursing home districts, ambulance districts, metropolitan zoological park and museum district established pursuant to section 184.350, public water supply, fire protection and sewer districts or subdivisions, except other school districts; also the total value of distributable property as assessed, adjusted, equalized, and apportioned to such county, municipal township, city or incorporated town, special road district, library district, school districts which levy taxes for library purposes pursuant to section 137.030, hospital districts, nursing home districts, ambulance districts, metropolitan zoological park and museum district established pursuant to section 184.350, public water supply, fire protection and sewer districts or subdivisions, except other school districts therein, by the state tax commission. The certificates, respectively, shall be held and received in all courts and places where the action of the state tax commission shall be called in question, as prima facie evidence of the facts set forth in the certificates, and that each and every act and thing required to be done by the state tax commission under the provisions of this chapter, have been fully complied with, and the party using or offering the certificate in evidence shall not be required to produce the record of the proceedings or decisions of the state tax commission, or a copy thereof, nor any other matter or thing as evidence to sustain the certificate. ­­-------- (RSMo 1939 §§ 11254, 11255, A.L. 1945 p. 1825 § 13, A.L. 1957 p. 792, A.L. 1965 p. 269, A.L. 1973 H.B. 266, A.L. 1974 H.B. 1397, A.L. 1986 H.B. 1022, et al. merged with H.B. 1554 Revision)  Prior revisions: 1929 §§ 10023, 10024; 1919 §§ 13025, 13026; 1909 §§ 11577, 11578  Effective 6-20-86 (H.B. 1022, et al.) 8-13-86 (H.B. 1554 Revision)
MO Rev Stat § 151.100 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.100 - Local property to be assessed by county assessor.

Effective - 20 Jun 1986   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 property is located, under the general revenue laws of the state and the municipal laws regulating the assessments of other local property in such counties, cities, incorporated towns and villages, respectively, but the taxes on the property so assessed shall be levied and collected according to the provisions of this chapter. Review of such local railroad assessments shall be the first order of business of the county board of equalization. In no event shall the board of equalization or any county officer alter or amend the local assessed valuations of railroad property later than August fifteenth in any year, except by order of the state tax commission. ­­-------- (RSMo 1939 § 11256, A.L. 1945 p. 1825 § 14, A.L. 1986 H.B. 1022, et al.)  Prior revisions: 1929 § 10025; 1919 § 13027 ; 1909 § 11579  Effective 6-20-86
MO Rev Stat § 151.110 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.110 - Description of local property furnished to county clerk — certification by county assessor — list of property, furnished to state tax commission.

Effective - 20 Jun 1986   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 shall, in addition to the report required to be furnished to the county clerk, as described in section 151.030, no later than April first in each year, furnish to each county assessor in this state, wherever any local property owned or controlled by such company may be located, a separate report, under oath for the benefit of county and other local assessors, specifically describing all lands by county tax map parcel number, situated in such county, and not included in their returns to the state tax commission and county clerks, under sections 151.020 and 151.030, owned or controlled by such company, on the first day of January in each year, and the true value in money thereof.  2. Each county assessor in this state shall certify a copy of the report required by subsection 1 of this section and a copy of assessments thereon to the county clerk, the company and the state tax commission no later than April twentieth in each year.  3. An authorized officer of every such railroad company shall, in addition to the reports required to be furnished to the county clerk as described in section 151.030 and subsection 1 of this section, furnish to the state tax commission a list by county of the true value in money of all local property as derived by the county assessor in each county no later than May first in each year. ­­-------- (RSMo 1939 § 11257, A.L. 1945 p. 1825 § 15, A.L. 1986 H.B. 1022, et al.)  Prior revisions: 1929 § 10026; 1919 § 13028; 1909 § 11580  Effective 6-20-86
MO Rev Stat § 151.120 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.120 - Local assessment and rate percent returned to county commission.

Effective - 20 Jun 1986   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 village, special road district, library district, school district which levies taxes for library purposes pursuant to section 137.030, hospital district, nursing home district, ambulance district, metropolitan zoological park and museum district established pursuant to section 184.350, public water supply district, fire protection district, or sewer district or subdivision, except other school districts, wherein any railroad property is located, on or before the first day of September in each year, to certify to the county commission of their respective counties a statement of the assessments made in pursuance to section 151.100 and also the rate percent levied by the city, incorporated town or village, special road district, library district, school district which levies taxes for library purposes pursuant to section 137.030, hospital district, nursing home district, ambulance district, metropolitan zoological park and museum district established pursuant to section 184.350, public water supply district, fire protection district, or sewer district or subdivision, except other school districts, for municipal, special road, library, public water supply, fire protection and sewer purposes for that year. ­­-------- (RSMo 1939 § 11258, A.L. 1945 p. 1825 § 16, A.L. 1957 p. 792, A.L. 1965 p. 269, A.L. 1973 H.B. 266, A.L. 1974 H.B. 1397, A.L. 1986 H.B. 1022, et al.)  Prior revisions: 1929 § 10027; 1919 § 13029; 1909 § 11581  Effective 6-20-86
MO Rev Stat § 151.130 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.130 - Determination of value of railroads built on county lines.

Effective - 20 Jun 1986   151.130. Determination of value of railroads built on county lines. — In any case where a railroad is built along any county line, or where the line dividing any two or more counties is crossed and recrossed by any such railroad, in order to ascertain the exact amount of railroad bed and track which belongs within the lines of each of the respective counties, the county commissions of each of such counties are hereby authorized and required to cause a survey of the same to be made, and it shall be the duty of the county commissions to appoint the county surveyor, or some other suitable person, for each of their respective counties, who shall proceed jointly to survey, locate and establish such line; and such surveyor shall commence at the first intersection of the county line with such railroad, at either end of the same, as it may suit their convenience, and make a correct survey of the same, and measure correctly all portions of the bed and track of such railroad which they find on either side of such county line. They shall file in the office of the county clerk of each of their respective counties a correct plat of such survey, with the notes of the same, showing the exact amount of roadbed which belongs within the lines of each of the respective counties; and in all cases hereafter, in the assessment and collection of the revenue on such railroads, the county commission shall be governed by such survey. ­­-------- (RSMo 1939 § 5224, A.L. 1986 H.B. 1022, et al.)  Prior revisions: 1929 § 4767; 1919 § 9955; 1909 § 3152  Effective 6-20-86