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

City of Neosho, Missouri

city

203 E Main Street, Neosho, MO 64850

THE 2018 INTERNATIONAL RESIDENTIAL CODE, PER THE CITY'S OWN CODES PAGE. The City's Frequently Referenced Codes page lists "Chapter 522. Residential Code 2018 International Residential Code," and its Building Inspections page says "As approved by Neosho City Council and adopted as In Force as of October 1, 2019, the City of Neosho Building Inspection Department utilizes the International Building Code 2018 Edition and the 2017 National Electrical Code." The City's chapters are codified on a code publisher's site that this record did not read, so it does not state whether the City has amended the IRC's roof provisions or cite the adopting ordinance. 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 Neosho 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.