A manufacturer is defined in state statute and city ordinance as “Every person, company or corporation who shall hold or purchase personal property for the purpose of adding to the value thereof by any process of manufacturing, refining or by the combination of different materials.
All manufacturers located in the City of St. Louis are required to obtain a Graduated Manufacturers (Business) License and to pay an ad valorem tax on their machinery, tools and appliances. This tax is a subclassification of the personal property tax and must be filed on a yearly basis before July 1st of the reporting year. Upon payment of this tax a “manufacturers’ license” is issued.
Before visiting City Hall to obtain your Graduated Manufacturers (Business) License you must:
1.
Please register with the State of Missouri for a Use Tax Number, a State Sales Tax Number is only needed if you are selling for retail.
3256 Laclede Station Rd.
St. Louis, MO 63143
(314) 877-0177
2.
On the day you visit the License Collector's Office Room 104 to complete your application for a Graduated Manufacturers (Business) License you will need to provide a list of all machinery, tools and appliances with the date of purchase and acquisition costs.
3.
Obtain clearance from the Collector of Revenue
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. Obtain an Occupancy Permit
Building Division
Department of Public Safety (Permits Section)
City Hall, Room 425
1200 Market St.
St. Louis, MO 63103
(314) 622-3313
Additional Information:
If the applicant pays by check, the license application may be held for several working days until the check clears.
A separate Graduated Manufacturers (Business) License is required for each business location or trade name.
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