Business Type
|
Exemption Authority
|
---|---|
Audiologist (clinical) and speech-language pathologist
|
345.055, RSMo. (exempt for services only)
|
Certified public accountant (CPA)
|
71.620.1, RSMo.
|
Chiropodist (podiatrist)
|
71.620.1, RSMo.
|
Chiropractor
|
71.620.1, RSMo.
|
Christian Science practitioner
|
71.620.1, RSMo.
|
College professor
|
71.620.1, RSMo.
|
Credit union
|
148.620.3, RSMo.
|
Dentist
|
71.620.1, RSMo.
|
Farmers, producer or producers, are exempt from any tax, license
or fees for the sale of produce raised by him, her or them, when sold
from his, her or their wagon, cart or vehicle, or from any person
or persons in the employ of such farmer or producer
|
71.630, RSMo.
|
Lawyer
|
71.620.1, RSMo.
|
Minister of the gospel
|
71.620.1, RSMo.
|
Nursing home (all care)
|
198.018.6, RSMo.
|
Optometrist
|
71.620.1, RSMo.
|
Physician
|
71.620.1, RSMo.
|
Priest
|
71.620.1, RSMo.
|
Private investigator
|
Licensed under Sections 324.1100 to 324.1148, RSMo.
|
Psychologist
|
337.070, RSMo.
|
Savings and loan
|
148.620.3, RSMo.
|
Surgeon
|
71.620.1, RSMo.
|
Teacher
|
71.620.1, RSMo.
|
Delivery: No license shall be required of any person for any
delivery in the City of any property purchased or acquired in good
faith from any person at any regular place of business outside the
City where no intent by such person is shown to exist to evade the
provisions of this Chapter
|
Council
|
No religious, benevolent or educational society located in this
City shall be required to pay any license to conduct any kind of entertainment
or to serve refreshments of any kind in any public building in this
City
|
Council
|
Any business, home-based business or occupation, with annual
gross receipts less than two thousand five hundred dollars ($2,500.00),
exempt
|
Council
|
Any consignors of flea markets or craft malls which lease spaces
and pay the owner a commission for merchandise sold are exempt
|
Council
|
Business or Occupation
|
Missouri Revised Statues/Exemption Authority
|
---|---|
Architect
|
71.620.2, RSMo.
|
Audiologist (clinical) and speech-language pathologist
|
345.055, RSMo. (are exempt for services only)
|
Auctioneer
|
71.620.2, RSMo.
|
Professional engineer
|
71.620.2, RSMo.
|
Insurance agent
|
71.620.2, RSMo.
|
Insurance broker
|
71.620.2, RSMo.
|
Investment funds service corporation
|
71.620.1, RSMo.
|
Land surveyor
|
71.620.2, RSMo.
|
Real estate broker
|
71.620.2, RSMo.
|
Real estate salesman
|
71.620.2, RSMo.
|
Veterinarian
|
71.620.2, RSMo.
|
Type of License
|
Amount of Fee
|
---|---|
Merchant/business license
|
$40
|
Gambling devices
|
$150 each device on location
|
Contractors - General, bridge, stone, street, plumbing, electrical,
and building contractors, including roofers, carpenters, floor layers,
plumbers, general repair, insulators, electricians, heating and cooling
contractors and cabinetmakers. Before obtaining an occupational license,
electrical contractors must take and pass a City electrician's exam
(for residential work only) or show proof of their valid Missouri
electrical contractor's license.
|
$40
|
Subcontractors - General, bridge, stone, street, plumbing, electrical,
and building contractors, including roofers, carpenters, floor layers,
plumbers, general repair, insulators, electricians, heating and cooling
contractors and cabinetmakers. Before obtaining an occupational license,
electrical contractors must take and pass a City electrician's exam
(for residential work only) or show proof of their valid Missouri
electrical contractor's license.
|
$40
|
Garage sales
|
$1.00; Gross sales over $2,500 yearly requires merchant license:
$40
See Section 22A-2 for details
|
Utility companies (not including video service providers)
|
Of every kind (gas, electric, water, phone,) shall pay a fee
of five percent (5%) of total gross receipts, but not less than seven
thousand five hundred dollars ($7,500.00) per year.
|
Video service providers
|
Five percent (5%) of total gross receipts
Ref: Section 67.2689, RSMo.
|
Fees for license to sell alcoholic beverages
| |
Fee for sale of cigarettes
| |
Lodging establishments, including but not limited to bed-and-breakfast,
Airbnb rooms, hotels, motels, RV parks
|
$40 Conditions apply. Before license issue see Section 29-39.
|
Each type of medical marijuana facility shall be required to
have a City business license but shall not be required to have any
other City-issued license.
|
$40 each facility (dispensaries, cultivation, manufacturing/processing,
transportation, testing)
|
Hemp — non-medical cannabis
|
$40 each process (cultivation, manufacturing/processing, wholesale
and/or retail hemp products sales)
|
Fireworks — only local, non-profit, religious or community
service organization are permitted to sell fireworks within the City
|
$50. Good only for the periods of 20th day of June through the 10th day of July and from the 2nd day of December through the 2nd day of January of the next year. [Ref Chapter 9, Section 9-46(A)]
|