Local Taxes & Fees in Missouri (2026)
14 rules on the books across Missouri, 11 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Vacancy Tax
Proposed and adopted vacancy taxes on long-vacant residential units, including reporting requirements, exemption categories, and rates per assessed value.
Florissant
Some RestrictionsFlorissant charges owners of a vacant residential structure a $200 semi-annual registration fee plus a $45 inspection…
Read full rule →St. Louis
Some RestrictionsSt. Louis charges a $200 semiannual registration fee on any residential or multi-unit commercial building that has sat…
Read full rule →Business Tax Classification
How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.
St. Louis
Heavy RestrictionsSt. Louis imposes a 1% earnings tax on residents' wages, non-residents' wages earned in the city, and net business…
Read full rule →Columbia
Some RestrictionsColumbia, Missouri taxes merchant inventory and manufacturer equipment as their own separate property class, apart from…
Read full rule →Florissant
Some RestrictionsFlorissant classifies businesses for its annual license fee two ways under Section 605.347: a graduated minimum fee of…
Read full rule →Independence
Some RestrictionsIndependence requires anyone engaged in a trade, vocation, profession, or occupation within city limits to buy a…
Read full rule →Kansas City
Some RestrictionsKansas City requires every business to buy an annual occupation license, taxed on a tiered gross-receipts schedule for…
Read full rule →Kirkwood
Some RestrictionsEvery business operating in Kirkwood is licensed and taxed as a merchant, manufacturer or service occupation based on…
Read full rule →Lees Summit
Some RestrictionsEvery trade, vocation, profession or occupation operating inside Lee's Summit must register and pay for a business…
Read full rule →O Fallon
Some RestrictionsO'Fallon Code Section 605.030 splits its business license fee schedule into two classifications, merchants and…
Read full rule →Springfield
Some RestrictionsSpringfield, Missouri sorts business license fees into more than 140 specific occupation and establishment categories…
Read full rule →St Charles County
Some RestrictionsSt. Charles County classifies businesses as either a "merchant" (any seller of goods, wares or merchandise) or a…
Read full rule →St. Louis County
Some RestrictionsSt. Louis County does not charge amusement businesses one flat license fee; it classifies them by type under Section…
Read full rule →Parking Tax
LAMC §21.50 parking-occupancy tax on commercial parking lots and garages (10%), including who collects, who pays, and what facilities are exempt.