Effective - 19 Jun 1992
150.350. Manufacturers' taxation and collection in St. Louis City. — 1. In the city of St. Louis the duties in sections 150.300 to 150.370 required to be performed by the county assessor, county clerk and collector, shall be performed by the license collector of the city of St. Louis.
2. The powers by sections 150.300 to 150.370 vested in, and the duties required to be performed by the county board of equalization, shall be vested in and performed by a board of merchants' and manufacturers' tax equalization, which shall consist of three discreet and experienced real estate owners of the city of St. Louis, of a prior residence therein of ten years, who shall be appointed by the mayor of such city annually in the month of May and shall meet at the office of the license collector of the city of St. Louis on the second Monday in July in each and every year, for the purpose of equalizing the valuation of manufacturers' statements. The time for the meeting of the board of merchants' and manufacturers' tax equalization to hear reasons, if any, why any increase made by the board should not have been made shall be not sooner than five days after receipt of a raise notice. The length of time that such board shall continue in session and the compensation to be paid the members of the board shall be fixed by ordinance of the city of St. Louis.
3. The statements required by sections 150.300 to 150.370 to be furnished by manufacturers shall be filed with the license collector of the city of St. Louis on or before July first of each year. After final approval by the board of the valuation of the property shown on a manufacturer's statement, the license collector shall compute the tax due, prepare a tax bill and mail same to the taxpayer. Upon payment thereof, the license collector shall issue a license therefor.
4. The license collector shall keep and prepare such books, records, and reports as may be required by law or as prescribed by the comptroller, except that in lieu of the report to the state tax commission required under section 150.360, the license collector may furnish an abstract of his records showing the total valuation and the total collections made.
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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
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.