Complete guide to permits and licenses required to start a catering in St Louis, MO. Fees, renewal cycles, and agency contacts.
Catering businesses selling prepared food are required to collect and remit Missouri sales tax. The state sales tax rate is 4.225%; local rates vary. Registration is done via the Missouri Taxpayer Access Point (TAP).
Required for all employers who withhold Missouri income tax from employee wages. Registration is completed through the Missouri Taxpayer Access Point (TAP).
All employers with one or more employees must register with the Division of Employment Security (DES). The tax rate varies based on experience rating (typically 1.0% to 5.4% on first $7,000 of wages).
Missouri does not require professional liability insurance for caterers. However, many clients and venues require it as part of service contracts. It covers claims of negligence, missed events, or failure to perform services as promised.
Required for all LLC formation in Missouri. Annual report also required ($25 online fee).
All active LLCs must file annually to maintain good standing.
LLCs in Missouri are generally not subject to the franchise tax unless they elect to be taxed as a corporation. Most LLCs pay $0. Confirm status via MoDOR.
LLCs are pass-through entities; owners report business income on personal Missouri tax returns (Form MO-1040). No separate entity-level income tax for standard LLCs.
Many Missouri cities (e.g., St. Louis, Kansas City, Columbia) require a business license or earnings tax. Catering businesses may be subject to local taxes based on gross receipts. Check with city clerk or finance office.
Catering services involving prepared food are taxable at the full sales tax rate. Businesses must understand distinctions between taxable prepared food and potentially exempt food items. No separate registration, but proper collection and reporting required.
Required for all LLCs with employees or multiple members. Used for federal tax reporting, opening business bank accounts, and state tax registration. Apply online via IRS website.
Required for all businesses; catering classified under food service
Verifies zoning district allows catering/food service use
All businesses over $3,000 annual receipts; catering included
Limits food prep traffic, signage, employees (max 1 non-resident)
Requires plan review, inspections; separate mobile food permit if applicable
Complies with Missouri Food Code; HACCP plan may be required for catering
Required for cooking equipment, hood systems, high-hazard operations
Separate plumbing, mechanical, electrical permits required
Freestanding, wall, or projecting signs; zoning restrictions apply
Required for assembly/commercial kitchens per IFC
Verifies life safety, ADA, zoning compliance
Missouri law requires all employers with one or more employees to carry workers' compensation insurance. Exemptions include sole proprietors without employees and certain agricultural workers. LLC members may be exempt from coverage unless they elect to be included.
Applies if business uses trade name/DBA. Renew every 5 years ($7).
Required for all retail sales including prepared food. State rate 4.225% + local.
State health code (19 CSR 20-1.025) requires permit for catering operations. Issued by local health department under state oversight. Plan review required pre-opening.
Required by 19 CSR 20-1.025(6)(B). At least one CFPM per shift. Renew every 5 years.
All food establishments including mobile/temporary catering must register with state DHSS via local authority.
Not required by law for all caterers, but essential for protecting business equipment and inventory. Often required by commercial kitchen lessees and event venues. May be bundled with general liability.
While not mandated by Missouri state law for all businesses, general liability insurance is often contractually required by clients, venues, and event organizers. It is strongly recommended for catering businesses due to high risk of property damage or bodily injury claims.
Missouri law requires all motor vehicles operated on public roads to carry liability insurance with minimum limits of $25,000 bodily injury per person, $50,000 per accident, and $25,000 for property damage. This applies to catering vehicles used for transporting food, equipment, or staff.
Caterers who serve or sell alcohol must hold a valid liquor license (e.g., Caterer’s Permit) from the ATC. While not explicitly requiring a separate liquor liability policy, the state imposes strict liability for alcohol-related incidents. Most insurers require a liquor liability endorsement, and many venues require proof of coverage. This is effectively a de facto requirement for alcohol-serving caterers.
A $1,000 surety bond is required when applying for a Caterer’s Permit under Missouri law. The bond ensures compliance with alcohol control regulations. Form 2100-112 is used for this purpose. This is a legal requirement for caterers serving alcohol.
Missouri does not legally require product liability insurance for food businesses. However, this coverage is strongly recommended for caterers due to the risk of foodborne illness or contamination claims. It is often bundled with general liability insurance.
An Employer Identification Number (EIN) is a unique tax ID number assigned by the IRS to businesses operating in the United States. You’ll need an EIN to file federal taxes, open a business bank account, and hire employees.
FTC compliance for a catering business means adhering to truth-in-advertising standards and consumer protection laws; this includes accurately representing your services and pricing, and avoiding deceptive marketing practices.
As an LLC in Missouri, you'll have federal income and self-employment tax obligations, which may include estimated tax payments throughout the year. The IRS fee varies depending on your income and deductions.
The Corporate Transparency Act requires many companies, including LLCs, to report beneficial ownership information to FinCEN. This helps prevent financial crimes and requires a one-time filing with no fee.
The IRS generally requires you to keep records that support your income or deductions for at least three years from the date you filed your return. However, certain records may need to be kept for longer periods.
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