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

There is a 5% tax of gross receipts collected on admissions to sport and entertainment events

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

2. Visit the License Collector’s office in Room 104 of City Hall. For your convenience, you may fill out the gross receipts tax 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. If your business is located in the City of St. Louis, 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

5. Provide a cash deposit or a License Bond for a sum equal to the Collector's estimate of the actual tax to become due.

6. On single events (Non Quarterly Filing Establishments) the Fee is due by Fifteen (15) days of the event.

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 for each business location or trade name.

For a single instance or limited time business, the tax is due to be filed and paid within 48 hours after the event is closed.

St. Louis City Ordinance 52030

St. Louis City Revised Code Chapter 8.02.040

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