O'Fallon, MO Local Taxes & Fees: Business Tax Classification (2026)

015, while manufacturer covers production from raw or already-processed materials and warehouse covers structures used to temporarily store goods for sale or distribution. For the 2025-2026 license year and beyond, a merchant location pays a flat $50 base fee for its first 5,000 square feet, plus 3 cents per additional square foot, capped at $1,000 per year per location; a manufacturing or warehouse location pays the same $50 base for its first 5,000 square feet but only 2 cents per additional square foot, under the same $1,000 annual cap.

030(B) assigns the whole location to whichever use occupies the largest share of the space, so a business cannot split square footage across categories to lower its fee. The square-footage count under Subsection (C) reaches every part of the operation, all building levels, outdoor structures, outdoor storage of materials or equipment, and business-vehicle parking, but excludes space used for customer or employee parking. 015 carves out full fee exemptions for ministers, teachers, professors, licensed physicians, dentists, lawyers, and CPAs, among other professions, and a conditional exemption, tied to maintaining a business office in the City, for insurance agents, veterinarians, architects, engineers, land surveyors, auctioneers, and real estate brokers.

Late renewals escalate under Subsection (F): no charge in July, $15 or 5% of the annual fee in August, $20 or 10% in September, and $25 or 15% in October, whichever figure is higher each month.