reglab/statecodes huggingface dataset:
2023 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.

Title X TAXATION AND REVENUE
Chapter 150
• 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.
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(RSMo 1939 § 11320, A.L. 1945 p. 1838)
Prior revisions: 1929 § 10092; 1919 § 13082; 1909 § 11634
2023 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).

Title X TAXATION AND REVENUE
Chapter 150
• 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.
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(RSMo 1939 § 11307, A.L. 1945 p. 1838, A.L. 1985 S.B. 21)
Prior revisions: 1929 § 10079; 1919 § 13069; 1909 § 11621
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes › Section 150.300 - Manufacturer defined.

Title X TAXATION AND REVENUE
Chapter 150
• 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.
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(RSMo 1939 § 11340, L. 1945 p. 1855 § 4)
Prior revisions: 1929 § 10112; 1919 § 13103; 1909 § 11647
2023 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.

Title X TAXATION AND REVENUE
Chapter 150
• Effective - 01 Jan 1982, see footnote
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.
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(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.
2023 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.

Title X TAXATION AND REVENUE
Chapter 150
• 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.
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(L. 1951 p. 869, A.L. 1959 S.B. 82)
2023 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.

Title X TAXATION AND REVENUE
Chapter 150
• 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.
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(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
2023 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.

Title X TAXATION AND REVENUE
Chapter 150
• Effective - 01 Jan 1978, see footnote
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.
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(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
2023 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.

Title X TAXATION AND REVENUE
Chapter 150
• Effective - 19 Jun 1992, see footnote
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.
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(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
2023 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).

Title X TAXATION AND REVENUE
Chapter 150
• 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.
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(RSMo 1939 § 11341, A.L. 1945 p. 1855 § 5)
Prior revisions: 1929 § 10113; 1919 § 13104; 1909 § 11648
2023 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.

Title X TAXATION AND REVENUE
Chapter 150
• 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.
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(RSMo 1939 § 11342, A.L. 1945 p. 1855 § 6)
Prior revisions: 1929 § 10114; 1919 § 13105; 1909 § 11649
2023 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.

Title X TAXATION AND REVENUE
Chapter 150
• 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.
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(RSMo 1939 § 11331, A.L. 1978 H.B. 1170)
Prior revisions: 1929 § 10103; 1919 § 13094
2023 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.

Title X TAXATION AND REVENUE
Chapter 150
• 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.
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(RSMo 1939 § 11333, A.L. 1947 V. I p. 525)
Prior revisions: 1929 § 10105; 1919 § 13096
2023 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.

Title X TAXATION AND REVENUE
Chapter 150
• 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.
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(RSMo 1939 § 11334, A.L. 1947 V. I p. 525)
Prior revisions: 1929 § 10106; 1919 § 13097
2023 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.

Title X TAXATION AND REVENUE
Chapter 150
• 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.
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(RSMo 1939 § 11334, A.L. 1947 V. I p. 525)
Prior revisions: 1929 § 10106; 1919 § 13097
2023 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.

Title X TAXATION AND REVENUE
Chapter 150
• 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.
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(RSMo 1939 § 11332, A.L. 1947 V. I p. 525)
Prior revisions: 1929 § 10104; 1919 § 13095
2023 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.

Title X TAXATION AND REVENUE
Chapter 150
• 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.
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(RSMo 1939 § 11336, A.L. 1947 V. I p. 525)
Prior revisions: 1929 § 10108; 1919 § 13099
2023 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.

Title X TAXATION AND REVENUE
Chapter 150
• 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.
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(RSMo 1939 § 11337, A.L. 1947 V. I p. 525)
Prior revisions: 1929 § 10109; 1919 § 13100
2023 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.

Title X TAXATION AND REVENUE
Chapter 150
• 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.
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(RSMo 1939 § 11335)
Prior revisions: 1929 § 10107; 1919 § 13098
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes › Section 150.460 - Penalty.

Title X TAXATION AND REVENUE
Chapter 150
• 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.
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(RSMo 1939 § 11338)
Prior revisions: 1929 § 10110; 1919 § 13101
2023 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.

Title X TAXATION AND REVENUE
Chapter 150
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.
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(L. 1995 S.B. 446 § 3, A.L. 2002 H.B. 1888)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes › Section 150.470 - Peddler defined.

Title X TAXATION AND REVENUE
Chapter 150
• 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"
.
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(RSMo 1939 § 14608)
Prior revisions: 1929 § 13312; 1919 § 9253; 1909 § 10282
2023 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.

Title X TAXATION AND REVENUE
Chapter 150
• 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.
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(RSMo 1939 § 14609)
Prior revisions: 1929 § 13313; 1919 § 9254; 1909 § 10283
2023 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.

Title X TAXATION AND REVENUE
Chapter 150
• 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.
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(RSMo 1939 § 14613)
Prior revisions: 1929 § 13317; 1919 § 9258; 1909 § 10287
2023 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.

Title X TAXATION AND REVENUE
Chapter 150
• 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.
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(RSMo 1939 § 14614)
Prior revisions: 1929 § 13318; 1919 § 9259; 1909 § 10288
2023 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.

Title X TAXATION AND REVENUE
Chapter 150
• 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.
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(RSMo 1939 § 14610)
Prior revisions: 1929 § 13314; 1919 § 9255; 1909 § 10284
2023 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.

Title X TAXATION AND REVENUE
Chapter 150
• 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.
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(RSMo 1939 § 14611)
Prior revisions: 1929 § 13315; 1919 § 9256; 1909 § 10285
2023 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.

Title X TAXATION AND REVENUE
Chapter 150
• 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.
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(RSMo 1939 § 14612, A. 1949 S.B. 1032)
Prior revisions: 1929 § 13316; 1919 § 9257; 1909 § 10286
2023 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.

Title X TAXATION AND REVENUE
Chapter 150
• 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.
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(RSMo 1939 § 14615)
Prior revisions: 1929 § 13319; 1919 § 9260; 1909 § 10289
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 151 - Taxation of Railroads and Street Railroads › Section 151.010 - What railroads are taxable.

Title X TAXATION AND REVENUE
Chapter 151
• Effective - 20 Jun 1986, see footnote
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.
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(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.
2023 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.

Title X TAXATION AND REVENUE
Chapter 151
• Effective - 20 Jun 1986, see footnote
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.
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(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
2023 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.

Title X TAXATION AND REVENUE
Chapter 151
• Effective - 20 Jun 1986, see footnote
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.
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(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
2023 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.

Title X TAXATION AND REVENUE
Chapter 151
• Effective - 20 Jun 1986, see footnote
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.
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(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
2023 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.

Title X TAXATION AND REVENUE
Chapter 151
• Effective - 20 Jun 1986, see footnote
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.
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(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
2023 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.

Title X TAXATION AND REVENUE
Chapter 151
• Effective - 13 Aug 1986, see footnote
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.
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(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)
2023 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.

Title X TAXATION AND REVENUE
Chapter 151
• Effective - 20 Jun 1986, see footnote
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.
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(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
2023 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.

Title X TAXATION AND REVENUE
Chapter 151
• Effective - 20 Jun 1986, see footnote
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.
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(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
2023 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.

Title X TAXATION AND REVENUE
Chapter 151
• Effective - 20 Jun 1986, see footnote
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.
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(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