Local Taxes & Fees in Florissant, MO

If you live in Florissant or are thinking about moving there, local taxes & fees are one of those things you probably won't think about until they affect you directly. Florissant has 2 specific rules on the books covering different aspects of local taxes & fees, and some of them might surprise you.

Business Tax Classification

Florissant classifies businesses for its annual license fee two ways under Section 605.347: a graduated minimum fee of $50 to $250 based on employee count, or a specific set fee listed for dozens of named business types, from $30 taxicabs to $250 insurance companies.

Key details: Graduated minimum fee: $50-$250 by employee count. Set fee example: Taxicabs $30/year. Contractor option: Employee count or gross receipts. Mid-year startups: Pay half the annual fee. Late payment penalty: 10% first month, 1%/month after.

Unpaid or unlicensed operation is enforced through Chapter 605's general licensing duty in Section 605.003 and the Chapter 100 general penalty in Section 100.080, fines up to $1,000 or up to three months in jail. A late license payment separately draws a 10% penalty for the first month plus 1% per month after that under Section 605.025.

Vacancy Tax

Florissant charges owners of a vacant residential structure a $200 semi-annual registration fee plus a $45 inspection fee once the property has sat empty six months or more while in violation of the city's housing codes, and layers on a separate annual $200 Vacant Property Registration under Chapter 505, Article V of the City Code.

Key details: Registration fee: $200 semi-annual (505.080). Annual registration fee: $200 (505.090). Inspection fee: $45. Vacancy trigger: 6+ months vacant plus housing code violation. Nonpayment remedy: Lien via Recorder of Deeds or tax bill.

Nonpayment is enforced two ways. Under Section 505.080, the city can record a lien with the St. Louis County Recorder of Deeds if the fee goes unpaid 30 days after notice, or add the fee to the owner's real and personal property tax bill. Under Section 505.090(B)(2)(e), failing to pay the registration fee is unlawful and punishable under Section 100.080 of the Code, the city's general penalty section for ordinance violations.

The Bottom Line

Florissant's local taxes & fees rules are a mixed bag. Some areas are strict, others are relaxed, and the details matter. The best approach is to check the specific rule that applies to your situation rather than assuming Florissant is broadly strict or permissive.

These rules come from Florissant's publicly available municipal code. For complete penalty schedules, exemption details, and answers to common questions, see the individual ordinance pages throughout this guide.