St. Louis County, MO Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Enforcing agency
- Dept. of Revenue, Division of Licenses
- Base issuance fee
- $3.00 per license
- Small theater tax
- $61/6 mo, $122/yr
- Late penalty
- 1% per month
- Misdemeanor fine
- $25-$100 or 30 days jail
- Nonprofit exemption
- religious/educational/charitable orgs
Summary
St. Louis County does not charge amusement businesses one flat license fee; it classifies them by type under Section 803.010 and taxes each class separately. Theaters, circuses, dance halls, pinball machines and public pools each carry their own schedule on top of a $3.00 issuance fee, collected by the Department of Revenue, Division of Licenses.
In addition to a three dollar ($3.00) license issuance fee, there is levied upon certain shows, professional performances, amusement facilities and devices, which are more particularly described by classification, a license tax in an amount as set forth by classes in the following schedules: (1)Theaters and motion picture theaters with a seating capacity of less than five hundred (500) persons: sixty-one dollars ($61.00) for six (6) months; one hundred twenty-two dollars ($122.00) for one (1) year.(2)Theaters and motion picture theaters with a seating capacity of over five hundred (500) persons, and drive-in theaters: eighty-six dollars ($86.00) for six (6) months; one hundred seventy-two dollars ($172.00) for one (1) year....(7)Pinball machines, marble machines, music vending machines, and any other device operated by the insertion of a coin, disc or other insertion piece, whether or not also manipulated by the operator...(a)Devices and machines operated by a one-cent piece: five dollars ($5.00) per year.(b)All other devices and machines: one hundred seventy-two dollars ($172.00) per year, per device.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 85 | Traffic: Supplement 80).
Full Breakdown
010 levies a classified license tax on amusement businesses "more particularly described by classification," with nine separate schedules. A movie theater under 500 seats pays $61 for six months or $122 for a year; a theater over 500 seats or a drive-in pays $86 or $172. 57 for one day up to $4,128 for six months. Pinball, marble and coin-operated music machines pay $5 a year if run by a one-cent piece, or $172 a year per device otherwise. 020 adds a parallel schedule for other amusements, taxing Ferris wheels, merry-go-rounds, bowling alleys (per alley), golf driving tees, miniature golf and public swimming pools, most on a day/week/month/six-month sliding scale.
030 requires a license before operating any of these devices or exhibits, but exempts organizations formed for religious, educational or charitable purposes from the tax itself, and sets a $160 fee to replace a lost or destroyed license. 035, and must describe the device, including model and serial numbers, and its location; renewal requires a fresh application. 060 charges a 1 percent per-month penalty on any license tax not paid by its due date, whether the tax runs annually, quarterly, monthly, weekly or daily. 100 separately requires a Parks and Recreation permit, on top of any license tax, before staging a public exhibition, carnival or concert in a County park.
Violations & Fines
Section 803.070 makes any violation of Chapter 803 a misdemeanor, punishable on conviction by a fine of not less than $25 nor more than $100, imprisonment in the County Jail for up to 30 days, or both. Section 803.060 separately layers on a 1 percent monthly penalty for late payment of the classified tax itself, calculated from the missed due date.
Frequently Asked Questions
Does St. Louis County charge one flat business license tax?
What happens if an amusement operator pays late?
Can a nonprofit skip the amusement license fee?
What's the criminal exposure for operating without a license?
Sources & Official References
Other rules in St. Louis County
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