Sales and use tax must be paid to renew license
Before someone can renew their liquor license, they have to show proof that they have paid all sales and use taxes they owe. The state revenue office gives them a statement saying their taxes are paid up, and that person then has 10 days to hand a copy of that statement to the liquor control office.
311.665. must be paid to renew — statement required. — 1. Before any license is renewed under the of this chapter, the shall require a statement from the that the has paid all sales and use taxes due, including all penalties and interest or does not owe any sales or use tax.
2. Within ten days from the of a sales and use tax statement by the director of revenue, the shall file with the a copy of such sales and use tax statement.
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Source & history notes
(L. 1984 H.B. 1533, et al. § 2, A.L. 2009 H.B. 132, A.L. 2016 S.B. 919)
Legal information, not legal advice. Always confirm with the official source at revisor.mo.gov.