Boone County Collector
 

Merchant License

Search Merchant License Bills Merchant License Application

Update Merchant License Information Report the Closing of your Business

Missouri Law, §150.010 RSMo, indicates that every person, corporation, co-partnership or association of persons, who deals in selling goods, wares and merchandise at any store, stand or place occupied for that purpose, is a "merchant".

A Boone County Merchant's License is required if:

  1. You own or operate a business; and
  2. The business is located in Boone County either within or outside the city limits of any incorporated area; and
  3. There is a sales tax number issued to the business by the Missouri Department of Revenue; and
  4. Product or merchandise is sold at retail and you collect and remit sales tax to the Missouri Department of Revenue; or, product or merchandise is sold at wholesale.

If you reside in Boone County but engage in or conduct a temporary or transient business of selling goods you do need a Merchant's License so long as you meet the other requirements of the check list.

You do not need a Merchant's License if:

  • You are a physician, dentist, or veterinarian selling medicines, at either wholesale or retail, used in your practice; or
  • You are a farmer who grows or processes any article of farm produce or farm products on your farm, as long as you do not have a regular stand or place of business away from your farm.

Application Process

To obtain a Merchant's License, fill out the Merchant License Application and return it to the Boone County Collector's office for processing.

Call the Boone County Collector's office at (573) 886-4285. We'll be happy to answer your questions and send you an application. Or, if you prefer, come by our office. The Collector's office is located on the first floor of the Roger B. Wilson Boone County Government Center adjacent to the courthouse at 801 E. Walnut St., Rm 118.

After you complete the application, attach a business or personal check for $25.00 and return it to the collector's office.

Your state sales tax number must be included on the application. If you need more information regarding state sales tax, please contact the Missouri Department of Revenue, Truman Bldg., 301 W. High Street, Jefferson City, MO 65101; or by phone at (573) 751-5860.

Your validated license will be mailed to you at the business location address included on the application. A Merchant's License is issued for the calendar year of January 1 through December 31. The annual license fee is $25.00. A business with more than one permanent location is required to obtain a separate license for each place of business. A county issued Merchant's License is in addition to any city or other local business license you may have.

If your business is located within Columbia's city limits, please contact:

City of Columbia
Attn: Business License Office
701 E Broadway
Columbia, MO 65201
(573) 874-7378
www.como.gov

If your business is located within any other incorporated area within Boone County, please contact the local clerk to determine what, if any, licenses are required.

Ashland (573) 657-2091
Centralia (573) 682-2139
Hallsville (573) 696-3885
Harrisburg (573) 874-0138
Hartsburg (573) 657-2729
Huntsdale (573) 234-1656
Pierpont (573) 443-8248
Rocheport (573) 698-3245
Sturgeon (573) 687-3321

Methods of Payment

The collector's office accepts license and permit payments by cash, personal check, cashier's check, bank draft, money order or credit cards. One check may be written for multiple bills of licenses or permits, personal property, and/or real estate, if the total of the bills are added correctly. The entire amount due for the license or permit must be paid before one can be issued. Please do not send cash through the mail. Merchant's License fees may also be paid online.

Please see the Methods of Tax Payment page for detailed information.

After you complete the application, return it and the $25.00 payment to the collector's office.