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Local Taxes & Fees in St. Louis County, MO (2026)

1 county-level rule, plus city-specific rules for 1 city in St. Louis County, Missouri.

Verified from official government sources

Note: These county rules apply to unincorporated areas of St. Louis County. If you live within an incorporated city, that city's own rules apply: see the city list below.

Business Tax Classification

St. Louis County does not charge amusement businesses one flat license fee; it classifies them by type under Section 803.010 and taxes each class separately. Theaters, circuses, dance halls, pinball machines and public pools each carry their own schedule on top of a $3.00 issuance fee, collected by the Department of Revenue, Division of Licenses.

St. Louis County Amusement License Tax Classes

Some Restrictions

St. Louis County Code § 803.010

In addition to a three dollar ($3.00) license issuance fee, there is levied upon certain shows, professional performances, amusement facilities and devices, which are more particularly described by classification, a license tax in an amount as set forth by classes in the following schedules: (1)Theaters and motion picture theaters with a seating capacity of less than five hundred (500) persons:...

Local Taxes & Fees by City in St. Louis County

1 cities in St. Louis County have their own local taxes & fees rules. Each link goes to that city's dedicated page with code citations.

All St. Louis County ordinances

See every category we cover for St. Louis County: parking, noise, fences, fires, animals, pools, and more.

St. Louis County Ordinance Hub →