Local Taxes & Fees in Columbia, MO (2026)
1 verified local taxes & fees rules for Columbia, Missouri, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
Columbia, Missouri taxes merchant inventory and manufacturer equipment as their own separate property class, apart from other real and personal property, under the city's merchants' and manufacturers' ad valorem tax.
Columbia, MO Merchants' Tax Class
Some RestrictionsColumbia Code of Ordinances § 26-22
For the purpose of city taxation, the raw material, finished products, tools, machinery and appliances used or kept on hand by manufacturers and the merchandise held by merchants shall constitute a class separate and distinct by itself.
Looking for Boone County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Columbia city rules.
Local Taxes & Fees in Boone County →