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

City of Ozark, Missouri

city

203 E Brick Street, Ozark, MO 65721

THE 2018 ICC BUILDING CODES, PER THE CITY'S OWN PERMITS PAGE. The City's Permits & Licenses page says "The City of Ozark currently adopts the 2018 ICC Building Codes and the 2017 NEC (National Electrical Code)" and that "To see any exceptions or changes to the code, visit Title V of the City Code." Title V is hosted on a code publisher's site that this record did not read, so it does not state whether the City has amended the roof provisions of the residential code or which ordinance adopted these editions. 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 Ozark 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.