reglab/housing_qa huggingface dataset:
MO Rev Stat § 150.050 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.050 - Annual statement — merchants' tax book — township organization counties.

Effective - 28 Aug 1945   150.050. Annual statement — merchants' tax book — township organization counties. — 1. On the first Monday in May, 1946, and on the same date each year thereafter, it shall be the duty of each person, corporation or copartnership or persons, as provided by sections 150.010 to 150.290, to furnish to the assessor of the county in which such license may have been granted a statement of the greatest amount of goods, wares, and merchandise, which he or they may have had on hand at any one time between the first Monday in January and the first Monday in April next preceding; said statement shall include goods, wares, and merchandise owned by such merchant, and consigned to him or them for sale by other parties.  2. Said statement shall be signed and verified by the affidavit of such person, or some member of the copartnership, or by the manager or authorized officer of such person, corporation, or copartnership, before some officer authorized by law to administer the oath, that such statement contains a just and true account of the aggregate amount of all goods, wares and merchandise taxable by law.  3. It shall be the duty of the county assessor to enter such statements in a book to be prepared for that purpose at the expense of the county, suitably ruled, with columns for the name of the merchant, the amount of his or their statements as returned to the assessor, the valuation of such statements as equalized by the county board of equalization, and for state, county and school taxes, and such other columns as may be found useful or convenient in practice; such book shall be verified by the affidavit of the assessor, annexed thereto, in the following words, to wit: "______, being duly sworn, makes oath and says that he has made diligent efforts to secure sworn statements from all persons, corporations or firms doing business as merchants in the county of which he is assessor; that so far as he has been able to secure such statements they are correctly set forth in the foregoing book."  4. Provided, that in counties under township organization the statements herein provided for shall be made by the township assessor who shall deliver the same to the clerk of the county commission, who shall return the book to the county board of equalization on the second Monday in July, and thereafter the same proceedings shall be had thereon as in other counties. ­­-------- (RSMo 1939 §§ 11309, 11310, A.L. 1945 p. 1838, A.L. 1945 p. 1959)  Prior revisions: 1929 §§ 10081, 10082; 1919 §§ 13071, 13072; 1909 §§ 11623, 11624
MO Rev Stat § 150.055 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.055 - Assessor to inspect merchants' establishments and report.

Effective - 28 Aug 1951   150.055. Assessor to inspect merchants' establishments 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, store or other establishment owned and operated by any merchant 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 merchant under section 150.050. A report of the information so obtained with respect to each merchant, 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)
MO Rev Stat § 150.060 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.060 - Equalization of valuations by board — notice of raise.

Effective - 28 Aug 1951   150.060. Equalization of valuations by board — notice of raise. — 1. The assessor or the county clerk shall return the merchants' tax book and the assessor shall make the reports required by section 150.055 to the county board of equalization on the second Monday in July in each year, which said board is hereby required to meet at the office of the clerk of the county commission on the second Monday in July in each and every year, for the purpose of equalizing the valuation of merchants' statements, and to that end shall carefully compare the statements made by such merchants with the reports made by the assessor under section 150.055, and shall have the same powers and shall proceed in the same manner as provided by law, for the equalization of real and personal property, so far as is consistent with the provisions of sections 150.010 to 150.290; but after the board shall have raised the valuation of any statement, it shall give notice of the fact to the person, corporation or firm whose statement shall have been raised in amount, by personal notice through the mail, specifying the amount of such raise, and that the said board will meet on the second Monday in August to hear reasons, if any may be given, why such increase should not be made.  2. The members of the county board of equalization shall receive the same per diem for services under this section as provided by law for services in equalizing real and personal property, and the sum of the valuation of the statements as equalized by the county board of equalization shall be included in and made a part of the total valuation of property taxable for all purposes. ­­-------- (RSMo 1939 § 11309, A.L. 1945 p. 1838, A.L. 1945 p. 1959, A.L. 1951 p. 869)  Prior revisions: 1929 § 10081; 1919 § 13071; 1909 § 11623  (1960) Where records of county board of equalization failed to affirmatively show that taxpayer was notified by mail of increase in the valuation of property in merchant's statement, the increase was void. State ex rel. Wilson Chevrolet v. Wilson (Mo.), 332 S.W.2d 867.
MO Rev Stat § 150.070 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.070 - Clerk to extend tax book and deliver to collector — compensation for such duty, state to pay one-half.

Effective - 01 Jan 1988   150.070. Clerk to extend tax book and deliver to collector — compensation for such duty, state to pay one-half. — After the county board of equalization shall have completed the equalization of such statements, the clerk of the county commission shall extend on such book all proper taxes at the same rate as assessed for the time on real estate, and he shall, on or before the first day of November thereafter, make out and deliver to the collector a copy of such book, properly certified, and take the receipt of the collector 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; and such clerk shall receive as compensation for making such 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, and the other by the state; provided, that in counties of the first class and the city of St. Louis, any compensation provided for herein, received by the clerk of the county commission, shall be paid into the county or city treasury, as provided by law. ­­-------- (RSMo 1939 § 11309, A.L. 1945 p. 1838, A.L. 1945 p. 1959, A.L. 1977 S.B. 277, A.L. 1981 H.B. 114 & 146, A.L. 1987 S.B. 65, et al.)  Prior revisions: 1929 § 10081; 1919 § 13071; 1909 § 11623  Effective 1-1-88
MO Rev Stat § 150.080 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.080 - Report to state tax commission (cities of 100,000 or more).

Effective - 28 Aug 1945   150.080. Report to state tax commission (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 merchants as to their properties for taxation, shall annually, under oath, on or before the first Monday in October in each year, deliver to the state tax commission a full and true statement to each, showing the names of such merchants, alphabetically arranged, and opposite each name such officer shall, in a separate column, give the total valuation of all merchandise and other properties returned for taxation within such cities. ­­-------- (RSMo 1939 § 11311, A.L. 1945 p. 1838)  Prior revisions: 1929 § 10083; 1919 § 13073; 1909 § 11625
MO Rev Stat § 150.090 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.090 - Merchant taxation and collection in St. Louis City.

Effective - 28 Aug 1945   150.090. Merchant taxation and collection in St. Louis City. — 1. In the city of St. Louis the duties in sections 150.050 to 150.070 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. Said license collector shall not receive any fees or other compensation for such services than his salary as license collector.  2. The powers by sections 150.010 to 150.290 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 said city, of a prior residence therein of ten years, who shall be appointed by the mayor of said city annually in the month of May and shall meet at the office of the license collector of said city on the second Monday in July in each and every year, for the purpose of equalizing the valuation of merchants' statements. The time for the meeting of said board to hear reasons, if any, why any increase made by the board should not have been made shall be the second Monday in August. The length of time that said board shall continue in session and the compensation to be paid the members of said board shall be fixed by ordinance of said city.  3. The statements required by sections 150.010 to 150.290 to be furnished by merchants shall be filed with the license collector of the city of St. Louis on or before the first Monday in July, 1946, and on the same date each year thereafter. After final approval by the board of the valuation of the property shown on a merchants' 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 150.080, the license collector may furnish an abstract of his records showing the total valuation and the total collections made. The provisions of sections 150.160 and 150.180 pertaining to the execution of a bond by the merchant shall in the discretion of the license collector not be required in the city of St. Louis.  5. It shall be the duty of any merchant commencing business after January first of any year to file with the license collector a statement estimating the highest amount of goods, wares and merchandise which he will have on hand or subject to his control, whether owned by himself or consigned to him for sale at any one time prior to the first day of January next succeeding and to pay to the license collector a tax on a prorated basis. ­­-------- (L. 1945 p. 1838 § 11309a)
MO Rev Stat § 150.100 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.100 - License necessary — information to be given in application for license — penalty.

Effective - 28 Aug 1945   150.100. License necessary — information to be given in application for license — penalty. — No person, corporation, copartnership or association of persons shall deal as a merchant without a license first obtained according to law; and every applicant for a license shall affirmatively state in a written application whether goods, wares and merchandise are to be sold by applicant at wholesale, at retail, or at both wholesale and retail. Every person or corporation so offending shall upon conviction thereof be deemed guilty of a misdemeanor. ­­-------- (RSMo 1939 § 11304, A.L. 1945 p. 1838)  Prior revisions: 1929 § 10076; 1919 § 13066; 1909 § 11618
MO Rev Stat § 150.110 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.110 - Collector to call on merchants — report violations to grand jury or prosecuting attorney.

Effective - 28 Aug 1945   150.110. Collector to call on merchants — report violations to grand jury or prosecuting attorney. — It shall be the duty of the several collectors to call at least as often as once in every three months on all merchants who are required by law to take out license, and to offer to furnish such as have not a license, with a license; and the said collector shall report to each grand jury or prosecuting attorney of his county the names and localities of all persons who refuse to take out or renew their license at the proper time as required by law. ­­-------- (RSMo 1939 § 11326, A.L. 1945 p. 1838)  Prior revisions: 1929 § 10098; 1919 § 13089; 1909 § 11641
MO Rev Stat § 150.120 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.120 - Limitations of license.

Effective - 28 Aug 1945   150.120. Limitations of license. — No license granted in virtue of this law shall authorize any person, corporation or copartnership of persons, to deal in the selling of goods, wares or merchandise in any other county than the one in which said license was granted, nor at more than one place within the proper county at the same time, nor for a longer period than twelve months. ­­-------- (RSMo 1939 § 11325, A.L. 1945 p. 1838)  Prior revisions: 1929 § 10097; 1919 § 13087; 1909 § 11639
MO Rev Stat § 150.130 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.130 - Blank licenses, form, issuance.

Effective - 28 Aug 1985   150.130. Blank licenses, form, issuance. — The clerk of the county commission of each county shall issue as many blank licenses for vendors of goods, wares and merchandise, under the seal of the commission, as the commission shall direct, which license shall be in the following form:   The state of Missouri, to all who shall see these presents, greeting: Know ye that ______ is hereby authorized to vend goods, wares and merchandise at any one place within said county, for twelve months ending the ______ day of ______, next.   In testimony, I, ______, clerk of the county commission of ______ County, have affixed the seal of said commission, this ______ day of ______, 20______      __________________ , Collector   ­­-------- (RSMo 1939 § 11312, A.L. 1945 p. 1838, A.L. 1985 S.B. 21)  Prior revisions: 1929 § 10084; 1919 § 13074; 1909 § 11626
MO Rev Stat § 150.140 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.140 - Blanks to collector.

Effective - 28 Aug 1945   150.140. Blanks to collector. — Such clerk shall deliver to the collector of his county all licenses so issued, and charge him therewith in a book to be kept for that purpose. ­­-------- (RSMo 1939 § 11313, A.L. 1945 p. 1838)  Prior revisions: 1929 § 10085; 1919 § 13075; 1909 § 11627
MO Rev Stat § 150.150 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.150 - Collection of fees.

Effective - 28 Aug 2003   150.150. Collection of fees. — The collector shall, at the time of delivering such license, collect the sum of up to twenty-five dollars, adjusted annually based on the consumer price index, not to exceed one hundred dollars, in all counties having a charter form of government and in any city not within a county which shall be set by such governing body. In all other counties, the fee shall be twenty-five dollars; provided, that five dollars of any fees herein received by the collector shall be paid into the county or city treasury as provided by law and twenty dollars shall be paid into the county employees' retirement fund created by sections 50.1000 to 50.1200. ­­-------- (RSMo 1939 § 11314, A.L. 1945 p. 1838, A.L. 1945 p. 1959, A.L. 1979 H.B. 148, A.L. 1994 H.B. 1566 and S.B. 579, A.L. 2003 H.B. 267)  Prior revisions: 1929 § 10086; 1919 § 13076; 1909 § 11628
MO Rev Stat § 150.190 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.190 - Collector, annual report to county commission, contents.

Effective - 28 Aug 1985   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, the amount of tax collected on each, and the commencement and termination of each license granted by him. ­­-------- (RSMo 1939 § 11321, A.L. 1945 p. 1838, A.L. 1985 S.B. 21)  Prior revisions: 1929 § 10093; 1919 § 13083; 1909 § 11635
MO Rev Stat § 150.200 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.200 - Settlement of collector's accounts by commission — credits allowed collector.

Effective - 28 Aug 1985   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 licenses not returned, according to the statement required to be filed by the person having license; but, when the collector shows that he has exercised due diligence to collect outstanding merchants' taxes against the merchant and that the same is uncollectible, the county commission, upon a showing of said facts, may allow the collector credit for the amount thereof. ­­-------- (RSMo 1939 § 11322, A.L. 1945 p. 1838, A.L. 1985 S.B. 21)  Prior revisions: 1929 § 10094; 1919 § 13084; 1909 § 11636
MO Rev Stat § 150.210 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.210 - Erroneous return by collector — penalty.

Effective - 28 Aug 1985   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, charge him, in such settlement, a sum of not less than two hundred dollars nor more than five hundred dollars. ­­-------- (RSMo 1939 § 11323, A.L. 1945 p. 1838, A.L. 1985 S.B. 21)  Prior revisions: 1929 § 10095; 1919 § 13085; 1909 § 11637
MO Rev Stat § 150.220 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.220 - Certify to director of revenue amount charged to county collector.

Effective - 28 Aug 1945   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 certify to the director of revenue the amount so charged against the collector of their county. ­­-------- (RSMo 1939 § 11324, A.L. 1945 p. 1838)  Prior revisions: 1929 § 10096; 1919 § 13086; 1909 § 11638
MO Rev Stat § 150.230 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.230 - Failure to pay tax, forfeiture of license.

Effective - 28 Aug 1985   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 revenue so owing to the collector of the proper county, shall be deemed to have forfeited the license issued to him or them in virtue hereof, and judgment shall be rendered for the plaintiff in damages, for double the amount of such revenue and costs. ­­-------- (RSMo 1939 § 11315, A.L. 1945 p. 1838, A.L. 1985 S.B. 21)  Prior revisions: 1929 § 10087; 1919 § 13077; 1909 § 11629
MO Rev Stat § 150.235 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.235 - Tax delinquent, when — penalties.

Effective - 28 Aug 1985   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 and levied shall be deemed delinquent, and said delinquent taxpayer shall pay in addition to such taxes a penalty of one percent per month plus ten percent interest, but such penalties shall not exceed more than ten percent per annum. ­­-------- (L. 1965 p. 268 § 1, A.L. 1985 S.B. 21)
MO Rev Stat § 150.260 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes|Section 150.260 - False statement forfeits license.

Effective - 28 Aug 1945   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 his or their license, and be deemed guilty of a misdemeanor, and upon conviction thereof, shall be punished by a fine of not less than one hundred dollars nor more than five hundred dollars, or by imprisonment in the county jail for a period of not more than six months. ­­-------- (RSMo 1939 § 11320, A.L. 1945 p. 1838)  Prior revisions: 1929 § 10092; 1919 § 13082; 1909 § 11634