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

Section 700.010 imposes a license tax on any person, firm or corporation supplying electricity, natural gas or telephone service within the City, set at 5% of gross income derived from that business inside La Grange, excluding income from services or goods supplied to the City itself. Section 700.015 reaffirms that the rate remains at 5% of gross receipts. This utility classification is distinct from the general business license in Section 620.010, which charges most other merchants a flat $50 per year regardless of revenue, with exemptions for ministers, teachers, doctors, lawyers and several other professions, and for out-of-town insurance agents, veterinarians and similar professionals who keep no local office.

Under Section 700.020, every utility business must file a sworn monthly statement of gross receipts with the City Clerk by the 15th of the following month, and Section 700.030 lets the Clerk inspect the business's books and records to verify accuracy. Section 700.040 ties payment to that monthly filing: each statement must be accompanied by a remittance equal to 5% of the prior month's gross income. Section 700.050 makes the utility license tax exclusive of other occupation taxes on the same business, though it does not exempt the business from property taxes.

Section 700.060 penalizes late filing separately from the general Chapter 100 penalty: a utility that misses the Section 700.020 filing deadline owes an additional 5% of the tax due for each month or part of a month the statement or payment is delinquent.