Why Do I Need A Business License?  || 

What Are The Exempt Businesses?  ||

How Much Does A Kirkwood Business License Cost?  || 

Does Kirkwood Honor County or City Licenses?  || 

What is a Federal Identification Number?  ||

What is a State Sales Tax Number?  || What is a Fictitious Name?  || 

How Do I Calculate My License Fee?  || 

Why Doesn't The City Require Some Businesses To Get A License? ||

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Why do I need a business license?

Per the City of Kirkwood Code of Ordinances, all businesses located within the City of Kirkwood that are not exempt by the State of Missouri shall be required to obtain a City of Kirkwood Business License.

What are the exempt businesses?

The following businesses or professions are exempt from any municipal business license. To the right of each business type is the corresponding Missouri Revised Statutes Exemption:

Business Type:

Certified Public Accountant (CPA) 71.620.1 RSMo

Chiropodist (Podiatrist) 71.620.1 RSMo

Chiropractor 71.620.1 RSMo

Christian Science Practitioner 71.620.1 RSMo

College Professor 71.620.1 RSMo

Credit Union 148.620.3 RSMo

Dentist 71.620.1 RSMo

Lawyer 71.620.1 RSMo

Minister 71.620.1 RSMo

Nursing Home (All care) 198.018.6 RSMo

Optometrist 71.620.1 RSMo

Physician 71.620.1 RSMo

Priest 71.620.1 RSMo

Psychologist 337.070 RSMo

Savings & Loan 148.620.3 RSMo

Surgeon 71.620.1 RSMo

Teacher 71.620.1 RSMo

Veterinarian 340.160.4 RSMo

The following businesses or occupations are required to have a business license if they have an office in the City of Kirkwood:

*Architect 71.620.1 RSMo

Auctioneer 71.620.1 RSMo

*Engineer 71.620.1 RSMo

Land Surveyor 71.620.1 RSMo

Real Estate Broker 71.620.1 RSMo

Real Estate Salesman 71.620.1 RSMo

* State Law (Section 71.620.2) authorizes the City of Kirkwood to require an occupational license for architects and professional engineers if they have an office within the city limits. 

How much does a business license cost?

The cost of a business license varies by type and location. Businesses located with the Downtown Kirkwood Special Business District (SBD) pay an additional fee due to their location.

Does Kirkwood honor St. Louis City and St. Louis County Licenses?

State law allows each county and municipality to impose its own business or occupational license tax. In general, business licenses issued by one political subdivision are not recognized within another political subdivision.

What is a Federal Identification Number?
Do I need one? How do I obtain one?

You will need a Federal Identification Number in order to operate your business. You can obtain an Federal Identification Number from:

Internal Revenue Service Office
Robert A. Young Building
122 Spruce Street
St. Louis, MO 63103
314-342-1040

What is a State Sales Tax Number?
Why do I need one?
How do I obtain one?

A State Sales Tax number is assigned by the Missouri Department of Revenue to identify your business and to collect state sales/use taxes.

You can obtain a State Sales Tax Number from:

Missouri Department of Revenue
2510 Brentwood Boulevard
Suite 300
St. Louis, MO 63144

What is a fictitious name?
Why do I need one?
How do I obtain one?

If you conduct business in Missouri under an assumed name (a name other than your real name) or if you are a partnership or corporation, you are required to file with the Missouri Secretary of State the fictitious name and the name of your organization. Filing with the Secretary of State is not a license to conduct business in Kirkwood.

You can register a fictitious name with:

Missouri Secretary of State
Wainwright Building
111 North 7th Street
St. Louis, MO 63101
314-340-7490

Are there any items I can exclude from my gross receipts?

Gross receipts shall NOT include the following:

• Receipts of taxes levied by municipal, state, and federal governments, and collected by the seller separately.

• Such part of the sales price of property returned by the purchases as if refunded in cash or in credit.

• Receipts from the sale of beer, liquor, and cigarettes.

• Receipts from any office located in the City of Kirkwood which is operated solely as a billing office for other offices located outside of Kirkwood and which is billing for transactions no part of which took place in Kirkwood.

How do I calculate my business license fee?

If your business is not listed on the exempt list, then you will need to pay a license fee for your business. If your business requires a city business license, there are four different ways to calculate your annual license fee:

• Flat Rate Business outside the SBD boundaries

• Flat Rate Business in the SBD boundaries

• Gross Receipts Business outside the SBD boundaries

• Gross Receipts Business in the SBD boundaries

The one you'll use depends on where you business is located and whether your business type is listed on the flat rate fee schedule. If your business is not listed on the city's flat rate fee schedule, then you will pay a fee based on your gross receipts. Examples of each scenario are given below.

Flat Rate Business outside of the SBD:
Explanation: If your business is listed on the flat rate fee schedule and is located outside of the boundaries of the Special Business District (SBD), then you will need to pay the flat rate rate fee listed.
Example: If your flat rate fee is $400.00 per year, then your total due to the City of Kirkwood is $400.00.

Flat Rate Business in the SBD: 
Explanation: If your business is located within the boundaries of the Special Business District (SBD), then you will need to pay an additional one-half of the yearly fee.
Example: If your flat rate fee is $400.00 per year, take $400.00 divided by 2, which equals $200.00. Add this amount to your flat rate fee to get the total due to the City of Kirkwood, $600.00.

Gross Receipts Business outside the SBD:
Explanation: If your business is not listed on the flat rate fee schedule and is located outside the boundaries of the Special Business District (SBD), then you will need to pay an annual fee based on your gross receipts for the prior calendar year. To figure your fee, the city assesses $1 for every $1,000 in gross receipts.
Example: If your gross receipts for the 2000 calendar year were $50,000, then you multiply $50,000 by .001, which gives you $50.00. The total due to the City of Kirkwood is $50.00.

Gross Receipts Business in the SBD:
Explanation: If your business is not listed on the flat rate fee schedule and is located in the boundaries of the Special Business District (SBD), then you will need to pay an additional one-half of the yearly fee.
Example: If your gross receipts for the 2000 calendar year were $50,000, then you multiply $50,000 by .0015, which gives you $75.00. The total due to the City of Kirkwood is $75.00.

In this case, the license tax shall be computed at the rate of $1.00 per $1,000.00 of the preceding calendar year's gross receipts. If your business is located within the Downtown Special Business District (SBD), then the license tax shall be computed at the rate of $1.50 per $1,000.00 of gross receipts.

Why don't you require certain businesses to obtain a City of Kirkwood business license (i.e. accountants, doctors, lawyers, and chiropractors)?

These occupations, as well as several others, are exempt by the State of Missouri from any municipal business license.