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Every person, corporation, copartnership or association of persons, including motor vehicle dealers as defined in sections 150.010 to 150.015, who shall deal in the selling of goods, wares and merchandise, wholesale or retail, at any store, stand or place occupied for that purpose, to any person, is declared to be a "merchant", whether said sales be accommodation sales, whether they be made from a stock of goods on hand or by ordering goods from another source. The license granted is to deal in the selling of goods, wares or merchandise in the county which said license was granted, at one place within the said county. The cost is twenty-five dollars. You can print an application from here just clink the link at the bottom of the page and mail it in with your payment.  Per Statute 150.230 you must have all county taxes paid in order to granted a Merchant License.