Missouri Revised Statutes Title VII. Cities, Towns and Villages § 94.873. Retailers and persons liable for payment of taxes and returns

Every retailer, vendor, operator, and other person who sells goods and services subject to tax under section 94.870 shall be liable and responsible for the payment of taxes due under section 94.870 1 and shall make a return and remit such taxes at such times and in such manner as the governing body shall prescribe.