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

Section 700.090 of the Waynesville Municipal Code, adopted by Ordinance 2440 on October 15, 2020, classifies every licensed business or occupation in the city by trade and sets that category's annual fee. A home-based sewing, day-care, tutoring or professional-office business pays $40 a year; retail stores selling clothing, electronics, furniture, jewelry, farm equipment or similar goods pay $50; services such as salons, auto repair, insurance agencies, moving companies and real estate agencies also pay $50; banks and financial services pay $75; and a general contractor's license, which covers subcontractors working under that business, runs $150, with an added $10 per operator for body-modification studios and similar categories.

Any business type not specifically listed still needs a license: Section 700.090 closes with a catch-all pulling in every other business the City is authorized to license under state law, unless a later chapter (705 through 740) sets its own fee. Under Section 700.040, no person or entity may operate a business or occupation in Waynesville before applying to the City Clerk, listing the ownership structure, business description, and identifying information, and paying the fee that corresponds to the applicant's classification. The license year runs January 1 through December 31 regardless of classification, and Section 700.060 prorates a first-year fee down to 75%, 50% or 25% depending on the calendar quarter a new business opens in.