Every retailer, vendor, operator, and other person who sells or provides goods and services subject to tax under section 94.802 or section 94.805 shall be liable and responsible for the collection and payment of taxes due under these sections and shall make a return and remit such taxes to the municipality or its designee, at such times and in such manner as the governing body of the municipality shall prescribe. The collection of the taxes imposed by these sections shall be computed in accordance with schedules or systems approved by the governing body of the municipality.
Mo. Rev. Stat. § 94.812
Retailers liable for tax, collection and return of taxes
Known as the City Sales Tax Act
The act spans §§ 94–94 (104 sections).
Effective: 28 Aug 2001, 2 histories; (L. 1993 H.B. 345 § 5, A.L. 1997 2d Ex
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.