City of St. Louis License Collector Office: Michael McMillan, License Collector

Every dealer or wholesaler engaged in the business of selling cigarettes or offering or displaying cigarettes within the city must pay an occupation tax of three dollars and fifty cents per thousand for all cigarettes sold or offered or displayed (seven cents per pack of twenty cigarettes). Tax stamps are provided as proof of payment of the tax.

All cigarettes sold, offered for sale or displayed in the City of St. Louis must have a St. Louis City Cigarette Tax Stamp and a Missouri State Cigarette Tax Stamp affixed to the package.

Any cigarettes subject to the tax and upon which the occupation tax has not been paid or the stamps not affixed to the package as required by law will be seized and forfeited to the city.

To obtain more information on cigarette tax stamps please contact our office at (314) 622-4528.

1. You must register with the State of Missouri for a State Sales Tax Number. Please obtain this number before visiting City Hall.

3256 Laclede Station Road

St. Louis, MO 63143

(314) 877-0177

Or apply online at: https://dors.mo.gov/tax/coreg/index.jsp

If you are not selling a product, proceed to step 2.

2. Visit the License Collector’s office in Room 104 of City Hall. For your convenience, you may fill out the Graduated Business License form in advance. You can download it here.

3. In addition to visiting the License Collector’s office, you will also need to obtain a clearance from the Collector of Revenue’s office at the location below:

City Hall Room 410

1200 Market St.

St. Louis, MO 63103

(314) 622-3291

St. Louis City Ordinance 63454

St. Louis City Revised Code Chapter 8.02.010 - Statement of Clearance - Required

4. You must also obtain an Occupancy Permit from the Building Division at the location below:

Building Division

Department of Public Safety

City Hall Room 426

1200 Market St.

St. Louis, MO 63103

(314) 622-3313

Additional Information:

If you pay by check, the license application may be held for several working days until the check clears.

A separate Graduated Business License is required only if a non-cigarette product is sold by this company.

St. Louis City Ordinance 52030

St. Louis City Revised Code Chapter 8.02.040

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