Do you need a permit to replace a roof in Christian County, MO?

Christian County, Missouri

county

1106 W. Jackson St., Ozark, MO 65721

The County's Building Regulations page says "A permit is required before any construction, alteration, repair, movement or demolition of a structure," and that permits "can take 5-6 business days to process." It states the office has the legal jurisdiction to issue permits for construction in the unincorporated areas of the County. The page does not say whether a roof replacement alone requires a permit.

THE 2012 INTERNATIONAL CODES, PER THE COUNTY'S OWN BUILDING REGULATIONS PAGE. The page says "Christian County has adopted the 2012 International Codes, the 2011 National Electric Codes with adopted amendments and the 2011 Commercial Codes," states the office's goal of "ensuring compliance with 2012 IBC and 2012 IRC," and says "Building codes were adopted in March 2008." This record did not read the adopting order or any county amendments, so it does not state whether the County has amended the IRC's roof provisions. Missouri law leaves building codes to local adoption: RSMo 67.280 provides that a community "may adopt or repeal an ordinance which incorporates by reference the provisions of any code."

Missouri taxes the roofer on materials, not the homeowner on the job, and the combined rate is not keyed to the Christian County job address in this record. The Department of Revenue's Contractors Tax Matrix lists "Tangible personal property to be sold as an attachment to real property" as Taxable on purchases by contractors, so a roofing contractor pays sales or use tax on shingles and underlayment when buying them. The Department states that "The state use tax rate is 4.225%" and that "Cities and counties may impose an additional local use tax," with the amount due depending on "the combined (local and state) use tax rate in effect at the Missouri location where the tangible personal property is stored, used or consumed." The rate in effect at a given address, including any special district rates, is on the Department of Revenue's Sales and Use Tax Rate Chart, which this record does not reproduce.