St. Charles County, MO Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Merchant license required for
- wholesale/retail sellers of goods, wares, merchandise
- Manufacturer license required for
- processing, refining, or combining materials
- Fee, sales under $1 million
- $15.00 per year
- Fee, $1 million to $10 million
- $20.00 per year
- Fee, sales over $10 million
- $25.00 per year
- Exempted from merchant license
- motor vehicle dealers (RSMo 150.010-150.0155)
- Issuing agency
- County Department of Finance
Summary
St. Charles County classifies businesses as either a "merchant" (any seller of goods, wares or merchandise) or a "manufacturer" (any business adding value to property through manufacturing or refining), each requiring its own license from the Department of Finance. License fees are tiered by the business's annual sales volume, from $15 to $25 a year, under County Code §§ 130.056 and 130.057.
From and after July 1, 2004, the Department of Finance shall collect merchant license fees and issue merchant licenses to every person, corporation, copartnership or association of persons, except motor vehicle dealers as defined in Sections 150.010 to 150.0155, RSMo., who shall deal in the selling of goods, wares and merchandise at any store, stand or place occupied for that purpose. ... From and after September 1, 2004, the Department of Finance shall collect manufacturer license fees from, and issue manufacturer's licenses to, every person, company or corporation who shall hold or purchase personal property for the purpose of adding to the value thereof by any process of manufacturing, refining or by the combination of different materials. ... Fees shall be based upon the business' annual sales volume as reported to the Missouri Department of Revenue: Annual Sales Volume Fee Less than $1 million $15.00 $1 million to $10 million $20.00 Over $10 million $25.00
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4863880; v61 updated 2026-05-11; through 05-11-2026).
Full Breakdown
Since Ordinance No. 04-078 and No. 04-133 (2004), the County Department of Finance, not the Collector of Revenue, has handled merchant and manufacturer licensing. 056(B): any person, corporation, copartnership or association doing business in the county who, as a practice, makes or causes to be made any wholesale or retail sale of goods, wares or merchandise, whether the sale is an accommodation sale, made from stock on hand, or made by ordering goods from another source, and whether the goods sold match what the seller itself manufactures.
0155 are carved out of the merchant license requirement entirely. A "manufacturer" is any person, company or corporation that holds or purchases personal property to add value to it through manufacturing, refining, or combining different materials; that license track took effect September 1, 2004, two months after the merchant license transfer. 057 sets the fee by the business's annual sales volume as reported to the Missouri Department of Revenue: under $1 million pays $15, $1 million to $10 million pays $20, and over $10 million pays $25 per year.
The classification and fee scheme implements the state's merchants' and manufacturers' license tax framework (RSMo Chapter 150) at the county level for unincorporated St. Charles County.
Violations & Fines
Non-compliance first draws a warning from the Director of Finance under § 130.056. If the merchant or manufacturer continues operating without curing the problem, the Director, after consulting the Director of Administration, may suspend, revoke, or refuse to renew the business license, cutting off its authority to keep selling goods or manufacturing in unincorporated St. Charles County until the matter is resolved.
Frequently Asked Questions
Who needs a merchant's license in St. Charles County?
How much does the license fee cost?
What happens if a business doesn't get or renew its license?
Is a manufacturer's license different from a merchant's license?
Sources & Official References
Other rules in St. Charles County
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