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Glasgow License Tax Imposed ordinance (§ 605.020)

Chapter 605: Business and Occupation Taxes · Article I. Retail Merchants

In short: Retail merchants in Glasgow must get a city license before doing business and keep their reports and taxes current. Applicants and renewals must also submit a Missouri Department of Revenue statement, dated within 90 days, saying no tax is due.

Our plain-English summary, not the official text or legal advice. The ordinance below is what counts.

A. There is hereby levied and the City Collector shall hereafter collect license taxes as herein provided, from any person in the City of Glasgow, Missouri, engaged in operating as a retail merchant, and it shall be unlawful for any person to engage in business as a retail merchant in the City of Glasgow, Missouri, without first having obtained a license therefor, and having made all reports and paid all taxes due, in accordance with the terms of this Chapter.

B. Each applicant for a business license under this Chapter shall submit a statement from the Missouri Department of Revenue pursuant to Section 144.083.4, RSMo., stating no tax is due, which statement is a prerequisite to the issuance or renewal of a City business license. The statement required by this Section shall be dated within ninety (90) days of submission of the business license application or renewal application.

Official source: City of Glasgow official Code of Ordinances (online), § 605.020

Last checked November 1, 2026. The city's official copy controls; this page is a reading copy, not legal advice.