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.
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(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
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes
Section 150.010 - Merchant defined.
Section 150.013 - Motor vehicle terms defined.
Section 150.015 - Revocation or suspension of dealer's license, when.
Section 150.020 - Term merchant construed.
Section 150.030 - Farmer not merchant.
Section 150.035 - New motor vehicle defined.
Section 150.040 - Tax, computed how — exemptions.
Section 150.050 - Annual statement — merchants' tax book — township organization counties.
Section 150.055 - Assessor to inspect merchants' establishments and report.
Section 150.060 - Equalization of valuations by board — notice of raise.
Section 150.080 - Report to state tax commission (cities of 100,000 or more).
Section 150.090 - Merchant taxation and collection in St. Louis City.
Section 150.100 - License necessary — information to be given in application for license — penalty.
Section 150.120 - Limitations of license.
Section 150.130 - Blank licenses, form, issuance.
Section 150.140 - Blanks to collector.
Section 150.150 - Collection of fees.
Section 150.190 - Collector, annual report to county commission, contents.
Section 150.200 - Settlement of collector's accounts by commission — credits allowed collector.
Section 150.210 - Erroneous return by collector — penalty.
Section 150.220 - Certify to director of revenue amount charged to county collector.
Section 150.230 - Failure to pay tax, forfeiture of license.
Section 150.235 - Tax delinquent, when — penalties.
Section 150.260 - False statement forfeits license.
Section 150.290 - Failure to perform duty — penalty (cities of 100,000 or more).
Section 150.300 - Manufacturer defined.
Section 150.310 - Manufacturer to be licensed and taxed, exemptions — license period.
Section 150.325 - Assessor to inspect establishments of manufacturer and report.
Section 150.330 - Equalization of valuations by board — notice of raise.
Section 150.340 - Clerk to extend taxes, compensation for such duty — state to pay one-half.
Section 150.350 - Manufacturers' taxation and collection in St. Louis City.
Section 150.360 - Report to state tax commission and governor (cities of 100,000 or more).
Section 150.370 - Refusal to make annual statements — penalty.
Section 150.380 - Itinerant vendor defined — exceptions.
Section 150.390 - Licenses required — deposits — license fee and duration.
Section 150.400 - Application for license — records to be kept — open to public.
Section 150.410 - Endorsement of license by local official before sale — fee — penalty.
Section 150.420 - Statement by vendor before special sale.
Section 150.430 - Jurisdiction for prosecutions — surrender of licenses — disposition of deposits.
Section 150.440 - Deposit subject to claims — procedure — when paid to depositor.
Section 150.450 - Enforcement of law.
Section 150.470 - Peddler defined.
Section 150.480 - License required — not to sell liquors.
Section 150.490 - Application for license.
Section 150.500 - Rates of tax on licenses.
Section 150.510 - Contents of license.
Section 150.520 - Issuance of blank licenses.