Mo. Rev. Stat. » Chapter 66
Missouri Revised Statutes

Mo. Rev. Stat. § 66.300 (2026)

County utilities license tax authorized, rate limited (St. Louis County)

✓ current as of May 2026
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  66.300.  County utilities license tax authorized, rate limited (St. Louis County). — The county council or other legislative authority of any first class county having a population of over six hundred thousand inhabitants is hereby authorized to impose a license tax whereby every public utility engaged in the business of supplying or furnishing electricity, electrical power, electrical service, gas, gas service, water, water service, sewer service, telegraph service or exchange telephone service in the part of the county outside incorporated cities shall pay to the county, as a license or occupational tax, an amount not in excess of five percent of the gross receipts derived from such business within the unincorporated areas of the county.

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(L. 1967 1st Ex. Sess. p. 871 § 1, A.L. 1991 S.B. 34)

Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 1981–2022 · leading case: Bank of Crestwood v. Gravois Bank, 616 S.W.2d 505 (Mo. 1981).
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Bank of Crestwood v. Gravois Bank, 616 S.W.2d 505 (Mo. 1981). · cites it 4× “See § 66.300, RSMo 1978 (County Utilities License Tax); § 66.”
Collector of Winchester, Missouri, & City of Winchester, Missouri v. Charter Commc'ns, Inc., & Charter Commc'ns, LLC, & Charter Fiberlink-Missouri, LLC, & Charter Advanced Servs. (MO), LLC, 660 S.W.3d 405 (Mo. Ct. App. 2022). · cites it 13× “Louis County from the case because Missouri’s tax-enabling statute, § 66.300,4 grants first-class counties the power to tax “exchange telephone service” and St.”
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