In both Cole County and in Missouri, the number of businesses not paying their taxes to the state have increased since January 2012, while the collective amounts they owe have shrunk.
Sixty-four Cole County businesses are being spotlighted by the Missouri Department of Revenue (DOR) for not paying taxes, owing a total of $461,099. That compares with 51 in January 2012 that owed a total of $610,752.
In Missouri, 3,349 businesses are on the list for owing a total of $31.6 million. That compares with 3,206 businesses that were on the list close to 1 1/2 years ago.
The businesses are on a "Who's Not Paying" list kept by the department and updated weekly. It shows Missouri businesses that have had their sales tax licenses revoked for failure to pay either sales tax or the income tax withholdings of their employees, or both.
In most of Jefferson City, the sales tax rate is 7.725, with 4.225 going to the state.
The list is not intended for businesses that are simply late on a payment and otherwise have a good record. It's for businesses that haven't paid even after collection efforts by DOR, agency spokesman Ted Farnen has said.
Until 2007, the department didn't single out businesses for non-payment. But a 2007 state law directed DOR to start maintaining a public list of revoked businesses. Revenue keeps the list on its website, and businesses that settle their debts with the state are removed from the list.
If DOR's Compliance and Investigation Bureau determines a business is operating without a state sales tax license, the business can be fined $500 for the first day and $100 each remaining day, with the penalty capped at $10,000, Farnen said.
To renew city or county business licenses each year, a business must show proof of having a state sales tax license. Cities or counties can shut down businesses that continue to operate without the proper licenses.
Jefferson City has said that the state notifies the city when it revokes state business licenses, and the city then takes action to revoke the city license. It sends police to deliver the notice to the business and to make sure it's not still open.
Revenue's "Who's Not Paying" list isn't a complete list, since delinquent businesses drop off the list after a year.
It's possible for some businesses to be on the list because of a tax debt from the previous owner, since some businesses sell their assets, but not liabilities, to a new owner.
Businesses are also on the list if they're closed, but still owe taxes. Many of the Cole County businesses on the list appear to no longer be in business.
Cole County businesses on the state's "Who's Not Paying" list are:
• A1 Small Engine Sales & Service, 2025 E. McCarty St.
• Arnolds Co., Jefferson City.
• Good Humor Breyers Ice Cream.
• State Farm Fire & Casualty Co.
• Johnsons Barber & Beauty Shop, 609 E. Elm St.
• The Ladies Parlor.
• Vignola Hospitality Resources International Inc., 5220 Business 50 West.
• Covista Inc.
• Santacruz Mexican Restaurant, 242 Jaycee Drive.
• Celebrations, 120 E. High St.
• Comtech21 LLC.
• Gibson Guitar Corp.
• James River Technical Inc.
• ADP Inc.
• Evans Photos LLC, 510C Ellis Blvd.
• Bytesmart LLC, 3021 Honey Creek Road.
• Rashids Enterprises, 812 E. Capitol Ave.
• Olsens Auto Body & Truck Shop LLC, 13800 Highway C.
• Jasmine Garden, 2021 Missouri Blvd.
• NAT Technologies.
• Ames & Beans, 2901 Schott Road.
• Custom Signs & Graphix LLC, 211 Commerce Drive.
• Munch Dawg Productions, 2121 Silverton, Apt. D.
• Visions Made Manifest, 2427 Beasley Court.
• LA Nails, 1406 Missouri Blvd.
• Unique Creations Studio LLC, 722 Jefferson St., Suite B.
• Ideal Image, 2111 Missouri Blvd., Suite E.
• Cheveux Salon & Spa, 2411 Hyde Park Road.
• B&B Tire Service, 5517 Business 50 West, St. Martins.
• Session Photography, 210 E. High St., Suite 11.
• RR Auto, 5115 Horner Road No. 3
• Seal Tex Inc.
• DDC & Company.
• Yoli Truth Inc.
• Essential Enterprise Solutions LLC.
• Sun City Tanning, 3702 W. Truman Blvd.
• Tiki Room Bar & Grill LLC, 306 E. High St.
• Man Cave.
• Pro Stone LLC, 114 Line Drive, Centertown.
• Battle Clothing Company, 915 E. High St. Apt. 2B.
• Shorty's Side Door Lounge, 2425 Industrial Drive.
• Devicor Medical Products Inc.
• Dolson Tools LLC.
• Stargate Mobile Inc.
• Banks Co., 115 Landwehr Hills Road #A.
• Amy's 24/7 Tan & Tone.
• Miles Garage, 13202 Railroad St., Russellville.
• Hoshizaki South Central Distribution Center.
• Erin Angerer, 2411 Hyde Park Road.
• Laura Rackers Aesthetics LLC, 1084 Emily Lane.
• Grant L. Kerr.
• Modern Attic Re-Op-Shop, 113 E. High St.
• Sharky's Pets & Supplies, 2634-J Industrial Drive.
• TH & Associates, 1440 Aaron Court.
• Snackhealthy Inc.
• Rival Toilets and Tables LLC, 114 Line Drive, Centertown.
• Ground Zero, 314 Jefferson St.
• Telaris Enhanced Services LLC.
• A Touch of Class Hand Carwash, 1318 E. McCarty St.
• Athome America Corporation.
• Breach Security Inc.
• Exquisitely Distinct Designs, 9107 Clibourn Road, Russellville.
• The Whole in the Wall, 1215 Adams St.