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Merchant's License for Taney County
Who is a Merchant?
Missouri law, states that every person, corporation,
co-partnership or association of persons, except motor vehicle
dealers, who shall deal in selling goods, wares and merchandise
at any store, stand or place occupied for that purpose is a
"merchant". The County Collector shall issue and inspect
to be sure the merchants display the license (RSMO 150.110).
If you answer yes to all the questions
below you are required to have a Taney County Merchant's
(see select statutes of Chapter 150 of the Statutes below
Do you own or operate a business?
Is the business located in Taney County either
within or outside the city limits of any incorporated area?
Do you have a sales tax number issued to the
business by the Missouri Department of Revenue?
Do you collect and remit sales tax to the
Missouri Department of Revenue?
How do I obtain a Merchant's
Call the Taney County Collector's office at (417) 546-7216. We will
be happy to answer your questions and send you an application or,
if you prefer, come by our office. The license is issued for the
calendar year of January 1st to December 31st; the cost of the
license is $25.00. A business with more than one permanent
location is required to obtain a separate license for each place
of business (RSMO 150.120). A county issued Merchant's License is
in addition to any city or other local business license you may
have. Your sales tax number must be included on your merchant
application (RSMO 144.083).
The Collector's office is located on the lower floor of the Taney
County Courthouse. The courthouse is located in Forsyth, Missouri
at the caution light for 'Y' highway, 160 highway, and David Street
(132 David Street).
Your sales tax number must be included on your merchant's license
application. If you need more information regarding state sales
taxes, please contact the Springfield, Missouri office at
(417)895-6474 or the Missouri Department of Revenue in
Jefferson City (573) 751-5860.
to download the application form (PDF format)
You will need Adobe reader to view PDF files.
Missouri Revised Statutes
Merchants', Manufacturers', Itinerant Vendors' and Peddlers'
Licenses and Taxes
August 28, 2010
Collector to call on merchants--report violations to grand jury or
150.110. 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
(RSMO 1939 § 11326, A.L. 1945 p. 1838)
Limitations of license.
Prior revisions: 1929 § 10098; 1919 § 13089; 1909 § 11641
150.120. 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)
Blank licenses, form, issuance.
Prior revisions: 1929 § 10097; 1919 § 13087; 1909 § 11639
150.150. 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
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