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Florissant, MO Local Taxes & Fees: Business Tax Classification (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

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
Administered by
Director of Finance

Summary

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.

Every person engaged in any business, occupation, pursuit, profession or trade or in the keeping or maintaining of any institution, establishment, article, utility or commodity specified in this Section shall procure and pay for a license from the City and such license fees shall be in the respective amounts set out in this Section, except as otherwise provided by this Code or by ordinance. ... any business or occupation not specifically exempted by this Article or other ordinance from graduated minimum annual license fees shall pay a minimum annual license fee of fifty dollars ($50.00) if there were more than eight (8) and fewer than twenty (20) persons regularly employed or associated in such business during the preceding license year; ... two hundred fifty dollars ($250.00) if there were one hundred (100) or more persons regularly employed or associated in such business during the preceding license year.

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4989395; v43 updated 2026-05-26; through 05-26-2026).

Full Breakdown

347, in Chapter 605's Article XII Fee Schedule, sets the default rule for any business, occupation, pursuit, profession or trade operating in Florissant: pay a minimum annual license fee tied to the number of persons regularly employed or associated with the business in the preceding license year. The bands are $50 for 9 to 19 employees, $75 for 20 to 49, $100 for 50 to 99, and $250 for 100 or more. Alongside that graduated scale, the same Section lists dozens of specific business or occupation categories with their own set fees regardless of headcount, printed as a schedule running from abstract and title companies at $25 a year to drive-in theaters at $650, sign companies at $100 per billboard, taxicabs at $30, and insurance companies at $250.

347(B) to pay based on either employee count or gross receipts from work done in the City. 347(C). 350 exempts a further list of businesses, including ambulances, auctioneers, auto dealers, barbershops, beauty parlors, locally sponsored carnivals, golf courses, nursing homes, skating rinks and theaters, from the graduated headcount fee entirely, since those categories already carry their own set fee in the schedule. All licenses are administered by the Director of Finance under Article I of Chapter 605, due by January 31 each year.

Violations & Fines

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.

Frequently Asked Questions

How does Florissant decide what my business license fee is?
Under Section 605.347, most businesses pay a minimum annual fee scaled to how many people they employed in the prior license year: $50 for 9-19 employees, $75 for 20-49, $100 for 50-99, and $250 for 100 or more. Many specific business types, from taxicabs to theaters, instead pay a fixed fee set out in the same Section's schedule regardless of headcount.
Can a contractor choose how their Florissant license fee is calculated?
Yes. Section 605.347(B) lets a person engaged in contracting elect to pay the annual license fee based on the number of employees, as with other businesses, or instead on the gross receipts earned from work performed within the City, whichever method the contractor prefers to report under.
What happens if I pay my Florissant business license fee late?
Section 605.025 treats any unpaid license fee as delinquent once the due date passes and adds a 10% penalty on the amount owed for the first month or part of a month, plus 1% for each additional month or part of a month the delinquency continues, on top of any other penalty.

Sources & Official References

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