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

Section 13-35 sets the basic structure of Kirkwood's business license tax: it is assessed and payable for the privilege of engaging in and doing business in the City, and a business is classified as a merchant, manufacturer or service occupation according to its principal activity. Section 13-34 defines how the tax is calculated for each class. A merchant's tax is based on the gross receipts of goods, wares and merchandise sold in the City, whether from a fixed store or a movable vehicle. A manufacturer's tax is based on the gross receipts of goods it manufactures in the City, regardless of where those goods are ultimately sold.

A service occupation's tax runs on the total gross receipts arising from services performed in the City, except that a long list of specific occupations, from auctioneers to hotels to itinerant merchants, pay a flat scheduled fee instead of a percentage of receipts. Under § 13-40, the standard rate for gross-receipts-based businesses is $1 per $1,000 of gross receipts, with a $35 minimum. New businesses pay a flat $35 license fee for their first calendar year under § 13-39(b) regardless of classification. Applications go to the Director of Finance under § 13-36, who can refer the application to the Chief of Police or Health Commissioner before issuing or denying a license based on effects on public safety and health.