Business Taxation

City Services

• Alarm Installation, and/or Monitoring Service Business
  Overview, preparation and instructions to apply for an Alarm Installation, and/or Monitoring Service Business
• Auctioneer Business License
  Overview, preparation and instructions to apply for an Auctioneer Business License
• Automobile Sales Business
  Overview, preparation and instructions to apply for an Automobile Sales Business
• Bail Bondsmen Business
  Overview, preparation and instructions to apply for a Bail Bondsmen Business
• Cable TV/Satellite Installation Business
  Overview, preparation and instructions to apply for a Cable TV/Satellite Installation Business
• Catering Business
  Overview, preparation and instructions to apply for a Catering Business
• Cigarette Wholesale Business
  Overview, preparation and instructions to apply for a Cigarette Wholesale Business
• Construction - Contracting Business
  Overview, preparation and instructions to apply for a Construction - Contracting Business
• Dance Hall Business
  Overview, preparation and instructions to apply for a Dance Hall Business
• Day Care Business
  Overview, preparation and instructions to apply for a Day Care Business
• Demolition Contractor Business
  Overview, preparation and instructions to apply for a Demolition Contractor Business
• Fast Food Business
  Overview, preparation and instructions to apply for a Fast Food Business
• Graduated Business License
  Information concerning the Graduated Business License Process
• Grocery Store Business
  Overview, preparation and instructions to apply for a Grocery Store Business
• Haulers Business
  Overview, preparation and instructions to apply for a Haulers Business Business License
• Hotel / Motel Business
  Overview, preparation and instructions to apply for a Hotel / Motel Business License
• Jewelry Retail and Repair Business
  Overview, preparation and instructions to apply for a Jewelry Retail and Repair Business License
• Liquor Retail Wholesale or Manufacturer Business
  Overview, preparation and instructions to apply for a Liquor Retail Wholesale or Manufacturer Business
• Manufacturer Business
  Overview, preparation and instructions to apply for a Manufacturer Business License
• Massage Therapy Business
  Overview, preparation and instructions to apply for a Massage Therapist Business License
• Parking Lot / Garage Business
  Overview, preparation and instructions to apply for a Parking Lot and Garage Business
• Pawn Shop / Pawn Broker Business
  Overview, preparation and instructions to apply for a Pawn Shop / Pawn Broker Business License
• Private Investigator / Detective Agency Business
  Overview, preparation and instructions to apply for a Private Investigator / Detective Agency Business License
• Restaurant Business
  Overview, preparation and instructions to apply for a Restaurant Business License
• Security and Watchmen Services Business
  Overview, preparation and instructions to apply for a Security and Watchmen Services Business License
• Special Tax District Information
  Certain tax districts have been established which levy a special license fee in addition to the Graduated Business License
• Sports and Entertainment Events Business
  Overview, preparation and instructions to apply for a Sports and Entertainment Events Business License
• Tow Trucks / Wrecker Service Business
  Overview, preparation and instructions to apply for a Tow Trucks / Wrecker Service Business License
• Vending, Amusement, and Service Machine Business
  Vending, Amusement, and Service Machine Business License Process
• Vendor - Festival (Booth) Business
  Overview, preparation and instructions to apply for a Vendor - Festival (Booth) Business License
• Vendor - Festival (Pushcart) Business
  Overview, preparation and instructions to apply for a Vendor - Festival (Pushcart) Business License
• Vendor - Itinerant Business
  Overview, preparation and instructions to apply for a Vendor - Itinerant Business License
• Vendor - Sidewalk Business
  Overview, preparation and instructions to apply for a Vendor - Sidewalk Business License
• Vendor - Vehicle Business
  Overview, preparation and instructions to apply for a Vendor - Vehicle Business License

Departments and Agencies

• License Collector's Office
  The "Business" License Collector's Office home page is the first place taxpayers should come to get started with the business licensing process.

Informational Pages

• Business License Information
  General Information about obtaining a business license from the License Collector's Office for the City of St. Louis, and a list of business types used to identify your business.
• Exempt Businesses
  Businesses exempt from any municipal business license.
• Frequently Asked Questions
  License Collector - Frequently Asked Questions
• Graduated Business License Information and Fee Schedule
  St. Louis City Ordinance 60643 imposes a graduated business license tax “on all merchants, manufacturers, businesses, avocations, pursuits and callings that are not exempt from the payment of a license by law.
• License Collector Events Archive
  License Collector Events Archive
• Ordinance 69332 - Secondhand Dealers / Resale
  Ordinance 69332 - Secondhand Dealers / Resale

Downloadable Forms

• 2011 Business Personal Property Declaration and Instructions
  Blank form for 2011 Business Personal Property Declaration and Instructions.
• 2012 City of St Louis Corporate Personal Property Declaration Form
  City of St Louis 2012 Blank Personal Property Declaration for Businesses
• Amusement Tax Quarterly Reporting Form: 5%
  This form reports the profits made from regular sales and/or ticket sales for an amusement business type in the city of St. Louis.
• Cigarette Tax (7 cent) License Application
  This form is to claim how many 7 cent cigarette stamps you need to purchase to sell packs of cigarettes.
• Cigarette Tax (8.75 cent) License Application
  This form is for reporting how many 8 cent cigarette stamps you need to purchase to sell packs of cigarettes.
• Coin Operated Amusement Machine
  This is the annual fee for a coin operated amusement machine. (L421705)
• Coin Operated Service Machine
  This is a decal for a coin operated service machine. (L421410)
• Coin Operated Vending Machine
  This is a form for a vending machine decal fee. (L421413)
• Convention & Tourism Hotel/Motel Quarterly Tax Return
  This form is for you to report your quarterly gross room sales. (L416900)
• Festival Vendor License Application
  This form is for a license fee to operate as a vendor at an event in the city. (L421600)
• Gross Receipts Tax Report: Public Garage/Parking Lot
  This is a quarterly form to report your gross receipts for a parking lot or garage. (L421431)
• Gross Receipts Tax Report: Restaurant
  This is a quarterly form to report your gross receipts for your restaurant. (L416902)
• Hotel/Motel Monthly Tax Return
  This form is for you to report your monthly gross room sales. (L416901)
• Hotel/Motel Yearly Room Tax Application
  This form is for you to report your annual room sales. (L421422)
• Real Estate Tax Abatement Application
  Application including 22 questions for developers and citizens seeking tax abatement for real estate development.
• Secondhand Dealer Resale Purchase Form
  This form is required for all Secondhand and Resale Businesses who purchase items from sellers.

Laws, Bills, and Policies

• Ordinance 67909 Addendum Information
  Ordinance 67909 Addendum is required for all business license years 2009 and after