Mo. Rev. Stat. » Chapter 94
Missouri Revised Statutes

Mo. Rev. Stat. § 94.110 (2026)

License taxes on certain businesses

✓ current as of May 2026
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  94.110.  License taxes on certain businesses. — The council shall have power and authority to levy and collect a license tax on wholesale houses, auctioneers, architects, druggists, grocers, banks, brokers, wholesale merchants, merchants of all kinds, confectioners, delivery trucks, ice trucks, transfer trucks, laundry wagons, milk wagons, merchant delivery companies, cigar and tobacco stands, hay scales, wood dealers, coal dealers, lumber dealers, real estate agents, loan companies, abstracters, abstract agencies, loan agents, collection agencies, undertakers, public buildings, office buildings, public halls, public grounds, concerts, photographers in office or upon the streets, canvassers, artists, drummers, patent right dealers, automobile agents and dealers, automobile accessory dealers, insurance companies, insurance agents, taverns, hotels, rooming houses, boardinghouses, health schools, telephone companies, street contractors, paper hanger contractors, painting contractors, plastering contractors, and all subcontractors, flour mills, express company agencies, wagons, buggies, carriages, tinners, barbers, barbershops, hair dressers, hair dressing shops, whether conducted in connection with other business or separate beauty parlors, tailors, florists, nursery stock agents, book binders, monument dealers and agencies, manufacturing agents, shoe cobbler shops, storage warehouses, shoe shining parlors, newspaper offices, job printing plants, ready-to-wear clothing agencies, tailor-made clothing agencies, sewing machine agents, piano and organ dealers and agents, foreign coffee and tea dealers and agents, and all other vocations whatsoever, and fix the rate of carriage of persons and wagonage, drayage and cartage of property; and to levy and collect a license tax and regulate hawkers, peddlers, pawnbrokers, restaurants, butchers, wholesale butchers, bathhouses and masseurs, lunch stands, lunch counters, lunch wagons, soft drink and ice cream stand and vendors, ice cream parlors, peanut and popcorn stands, and stands of every kind, hucksters, opera houses, moving picture shows, private parks, public lectures, public meetings, baseball parks, outdoor advertising, horse and cattle dealers, stockyards, wagon yards, auto yards, oil stations, wholesale and retail, inspectors, gaugers, mercantile agents, manufacturing and other corporations, or institutions, machine shops, blacksmith shops, foundries, sewer contractors, building contractors, stone contractors, plumbing contractors, brick contractors, cement contractors, sidewalk contractors, bridge contractors, and all subcontractors, street railroad cars, light, power and water companies, gas companies, laundries, laundry agencies, ice plants and ice plant agencies, ice dealers, omnibuses, automobiles, automobile trailers, tractors, carts, drays, milk wagons, laundry wagons, delivery wagons, transfer and job wagons, ice wagons, and all other vehicles, traveling and auction stores, plumbers, pressing establishments, installment houses and agencies, produce and poultry dealers, feather renovators, bakers and bakeries, bakery delivery wagons, and delivery autos, bottling works, dye works, cleaning establishments, sand plants, steam fitters, corn doctors, chiropodists, hackmen, taxicabs, buses, draymen, omnibus drivers, porters, ferries, and to regulate the same, and the landing thereof, within the limits of the city, and all others pursuing like occupations; and to levy and collect a license tax, regulate, restrain, prohibit and suppress ordinaries, money brokers, money changers, intelligence and employment offices and agencies, public masquerades, balls, street exhibitions, dance halls, fortune tellers, pistol galleries, shooting galleries, palmists, private venereal hospitals, museums, menageries, equestrian performances, fluoroscopic views, picture shows, telescopic views, lung testers, muscle developers, magnifying glasses, ten pin alleys, ball alleys, bowling alleys, billiard tables, pool and other tables, miniature golf courses, theatrical or other exhibitions, boxing and sparring exhibitions, shows and amusements, amusement parks, and the sales of unclaimed goods by express companies or common carriers, auto wrecking shops, bill posters, junk dealers, porters, carnival and street fairs, circuses and shows, for parade and exhibition, or both, skating rinks, and runners and solicitors for steamboats, cars, stages, taxicabs, hotels, rooming houses, boardinghouses, bathhouses, masseurs, health schools, and all other vocations and business whatsoever, and all others pursuing like occupations.

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(RSMo 1939 § 6986, A.L. 1943 p. 701, A.L. 1953 p. 295)

Prior revisions: 1929 § 6840; 1919 § 8322; 1909 § 9253

CROSS REFERENCE:

Imposition of tax or license fee on certain professions prohibited--imposition of tax or fee prohibited unless business office maintained, 71.620

(1975) Held that this section does not authorize a tax on a dealer in "trucks, tractors, tractor trailers and accessories".  The term automobile is construed as applying to vehicles intended for the carriage of persons only, for the purposes of this section. City of Cape Girardeau v. Harris Truck and Trailer Sales, Inc. (Mo.), 521 S.W.2d 425.

Notes of Decisions
Cited in 18 cases (1 in the last 5 years), 1954–2022 · leading case: St. Louis Ass'n of Realtors v. City of Ferguson, 499 S.W.3d 395 (Mo. Ct. App. 2016).
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St. Louis Ass'n of Realtors v. City of Ferguson, 499 S.W.3d 395 (Mo. Ct. App. 2016). · cites it 24× “The trial court found that Ferguson lacked the authority to enact the ordinance because the business of renting residential property was not mentioned in section 94.110, 1 the Missouri statute that empowers third class cities to impose and collect license taxes on certain…”
Clifford Hindman Real Est., Inc. v. City of Jennings, 283 S.W.3d 804 (Mo. Ct. App. 2009). · cites it 10× “§ 94.110 RSMo. (2000). Section 303 of Jennings’ Property Maintenance Code (“the ordinance”) requires owners of property who want to lease or rent it to pay a fee and obtain a rental permit.”
Riden v. City of Rolla, 348 S.W.2d 946 (Mo. 1961). · cites it 24× “The City of Rolla has no charter and its power to impose license taxes is conferred by Section 94.110. That section lists many businesses, vocations, and other pursuits, including barbershops, beauty parlors, and “merchants of all kinds.”
Anderson v. City of Olivette, 518 S.W.2d 34 (Mo. 1975). · cites it 6× “The trial court’s finding on the lack of authority was premised primarily upon the fact that § 94.110, RSMo 1969, V.A.M.S., authorizes a city of the third class to license real estate agents and the court concluded that the general grant of authority to such cities, found in §§…”
Erb Indus. Equip. Co. v. City of Cape Girardeau, 845 S.W.2d 551 (Mo. 1993). · cites it 16× “The court reasoned: Section 94.110 RSMo provides cities the authority to levy and collect license taxes on a wide variety of businesses, which are listed specifically.”
Holland Furnace Co. v. City of Chaffee, 279 S.W.2d 63 (Mo. Ct. App. 1955). · cites it 6× “652 adopted by the city of Chaffee December 8, 1947, levies a license tax upon various vocations, callings, occupations and trades under and by virtue of authority granted said city by the legislature of this State, Section 94.110 RSMo 1949, V.A.M.S. Chaffee is a city of the…”
Petrolene, Inc. v. City of Arnold, 515 S.W.2d 551 (Mo. 1974). · cites it 8× “Section 94.110, RSMo 1969, V.A.M.S. cited as the law to be construed authorizes third class cities to levy and collect a license on many businesses; the one relied on by the city specifies “gas companies.”
Dean Taylor Cadillac-Olds, Inc. v. Thompson, 871 S.W.2d 5 (Mo. Ct. App. 1993). · cites it 5× “The ordinances were enacted pursuant to § 94.110, RSMo 1986. Plaintiffs’ principal point on appeal is that the trial court erred in finding the ordinance *7 constitutional.”
City of Nevada v. Bastow, 328 S.W.2d 45 (Mo. Ct. App. 1959). · cites it 2× “Sections 94.110 and 301.340, V.A.M.S. During the year 1957, Ordinance No.”
Wilson v. City of Waynesville, 615 S.W.2d 640 (Mo. Ct. App. 1981). “520 and § 94.110. 4 . Section 304.120, par. 2 reads: “2.”
Ingle v. City of Fulton, 268 S.W.2d 600 (Mo. Ct. App. 1954). · cites it 3× “The petition further avers that the ordinance referred to is unconstitutional in several respects pleaded; that such ordinance was not within the powers of a city of the third class, as set forth in Section 94.110 RSMo 1949, V.A.M.S.; that notwithstanding the invalidity of the…”
Kirkwood Drug Co. v. City of Kirkwood, 387 S.W.2d 550 (Mo. 1965). · cites it 2× “3636, a comprehensive licensing ordinance effective June 15, 1950, prohibiting the conduct of the businesses, trades and occupations specified therein without first having paid for and obtained the annual license provided for in said ordinance (§ 304(a)).”
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