94.812. Retailers liable for tax, collection and return of taxes (Branson). - Missouri Statutes

Retailers liable for tax, collection and return of taxes (Branson).

94.812. Every retailer, vendor, operator, and other person who sellsor provides goods and services subject to tax under section 94.802 orsection 94.805 shall be liable and responsible for the collection andpayment of taxes due under these sections and shall make a return and remitsuch taxes to the municipality or its designee, at such times and in suchmanner as the governing body of the municipality shall prescribe. Thecollection of the taxes imposed by these sections shall be computed inaccordance with schedules or systems approved by the governing body of themunicipality.

(L. 1993 H.B. 345 § 5, A.L. 1997 2d Ex. Sess. H.B. 3, A.L. 2001 S.B. 323 & 230)