When are Business Licenses Required
Each business, occupation, trade, merchant and manufacturer within the city is required to secure a business license (PDF)
, unless expressly exempted. Each license must be displayed in a conspicuous place at the location of operations authorized by such license. A license is required for each business location and for each business at a single location. A license will not be issued until all outstanding financial obligations to the city have been paid. Occupancy permits
are required for all businesses.
When are Business Licenses Not Required
A business license is not required for home occupations, or non-profit corporations authorized to do business in the state under Chapter 352
(Religious and Charitable Associations), 353 (Urban Redevelopment Corporations), or 355 (General Not-For-Profit Corporations), RSMo.
The license year commences on July 1st of each calendar year and terminates on June 30th of the following calendar year.
Business license applications must be completed each year and submitted with written proof of a current fire inspection and proof of current workers compensation insurance coverage.
Businesses commencing operation after the start of the license year must obtain a valid city business license before commencing operation. The license fee shall be prorated for the remainder of that license year.
Calculation of Fees
Gross Receipts Formula
Each Merchant shall pay annually the greater of:
- $200.00 (minimum) or
- 0.20% of the first $10,000,000 of taxable gross receipts
- 0.10% of the next $10,000,000 of taxable gross receipts
- 0.05% of all taxable gross receipts over $20,000,000
- Excepting, hotel and motel merchant license taxes shall increase by 5% per year after 8/15/05, starting with:
- 0.10% of the first $10,000,000 of taxable gross receipts
- 0.05% of the next $10,000,000 of taxable gross receipts
- 0.025% of all taxable gross receipts over $20,000,000
Occupied Space Formula
All other businesses, occupations, manufacturers and trades shall pay annually:
- $200 per year for occupied space up to 1,000 square feet.
- $0.50 per square foot for each square foot of occupied space in excess of 1,000 square feet.
Please contact Marian Oesterle at 314-587-2810 to obtain a business license application.