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

City of Mexico, Missouri

city

300 N. Coal St., Mexico, MO 65265

The City's Building Inspections page says its building officials handle "the review and issuance of building permits and inspection of construction to ensure compliance with applicable building codes and municipal regulations," and that "Building permits are required for all new construction or remodeling." The page does not mention roof replacement or re-roofing by name.

THE 2015 INTERNATIONAL RESIDENTIAL CODE, PER THE CITY'S OWN BUILDING CODES PAGE. The page says "The City of Mexico adopted the following codes for enforcement on all new and current structures" and lists "2015 International Residential Code (1 and 2 Family Dwelling)" along with the 2015 International Building Code and the 2015 International Existing Building Code (C-3 Zone). The page does not cite an adopting ordinance or any local amendments, and this record did not read the City Code, so it does not state whether the City 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 Mexico 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.