Merchant License Information

1. Who is a merchant?

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".

2. Do I need a Cass County Merchant's License for my business?

Yes! If you answer yes to all the items in the list below:

A.    You own or operate a business; and

B    The business is located in Cass County either within or outside the city limits of any incorporated area; and

C.    There is a sales tax number issued to the business by the Missouri Department of Revenue; and

D.    Product or merchandise is sold at retail; and

E.    You collect and remit sales tax to the Missouri Department of Revenue.

3. How do I obtain a Merchant's License?

Fill out the following form and return it to the Cass County Collector's office for processing.

Call the Cass County Collector's office at (816) 380-8377.  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 at 201 W. Wall Street, in the Courthouse Annex 1 building.

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) 751-2836.

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 any incorporated area within Cass County, please contact the local clerk to determine what, if any, licenses are required.

4. I do not have a permanent site for my business but travel from place to place selling goods - Do I need a Merchant's License?

Yes! If you reside in Cass 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.

5. You do not need a Merchant's License if ...

You are a registered motor vehicle dealer and your primary business is selling motor vehicles; or

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.

6. Methods of payment

The Collector's Office accepts license payments by cash, personal check, cashier's check, bank draft, money order or credit cards. One check may be written for multiple bills of merchant’s license, however, please make a separate check for personal property and real estate taxes. The entire amount due must be paid before a license is issued. Please do not send cash through the mail.

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