Every retailer, vendor, operator, and other person who sells goods and services subject to tax under section 94.870 shall be liable and responsible for the payment of taxes due under section 94.870 * and shall make a return and remit such taxes at such times and in such manner as the governing body shall prescribe.
Mo. Rev. Stat. § 94.873
Retailers and persons liable for payment of taxes and returns
Known as the City Sales Tax Act
The act spans §§ 94–94 (104 sections).
Effective: 28 Aug 1994; (L. 1994 S.B. 749)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.