General Contractor Permits & Licenses in Columbia, MO

All employers with Missouri employees must register for withholding tax to report and remit state income tax withheld from employee wages. Applies regardless of business location if employees work in-state.

Required for all LLCs. Online filing recommended via Fast Track Filing.

Must maintain current registered agent at all times.

File online even if no changes. Late filing leads to delinquency.

Renew every 5 years for $7. County-level registration may also apply.

Requires general liability insurance proof and surety bond. Applies to residential contracts.

Form 2643. Renews automatically unless changes occur.

Form MO W-4 required from employees.

Register online via myMOinfo system.

General contractors may be required to collect sales tax on materials and certain labor. Missouri considers construction contracts as taxable if they include both labor and materials. The contractor must register for a sales tax license to collect and remit tax. See Mo. Rev. Stat. § 144.020 and DOR guidance at https://dor.mo.gov/forms-publications/publications/guide-to-sales-tax-in-missouri/

Required for all LLCs, especially those with employees or multiple members. Even single-member LLCs should obtain an EIN for banking and contracting purposes. This is mandatory for tax administration.

Employers must register with the Division of Employment Security (DES). Rates vary based on industry and experience rating. See https://ded.mo.gov/employment/employer-tax-information/ for current rates and forms.

While not a tax per se, this annual filing is mandatory for all LLCs and includes financial reporting obligations. Failure impacts good standing and may affect tax compliance status.

LLCs are generally pass-through entities and not subject to corporate income tax. However, if the LLC has elected corporate taxation (Form 8832), or if it has nexus and earns income in Missouri, it may be required to file. Missouri does not impose a separate franchise tax on LLCs as of 2024. See https://dor.mo.gov/forms-publications/publications/corporate-income-franchise-tax-instruction-booklet/

Many Missouri cities (e.g., St. Louis, Kansas City, Springfield) require general contractors to obtain a local business license or pay a privilege tax. Requirements vary significantly. For example, Kansas City requires a contractor's license at https://www.kcmo.gov/1891/Contractor-Licensing. Always check with the city or county clerk where business is conducted.

Required for all businesses operating within Kansas City limits, including general contractors. See KCMO Code of Ordinances Sec. 48-4.

Specific to general contractors performing work valued over $500. Requires proof of insurance and bonding. KCMO Code Sec. 48-272 et seq.

Required for new or changed business use. General contractors must ensure zoning allows construction activities. KCMO Zoning Ordinance Chapter 88.

Required for structural alterations over certain thresholds. KCMO Code Sec. 18-4.

Required for general contractors in unincorporated St. Louis County areas. Proof of liability insurance required. St. Louis County Ordinance 19-41.

Multi-member LLCs are taxed as partnerships and must file Form 1065; single-member LLCs are disregarded entities and report income on Schedule C. General contractors must also pay self-employment tax (Social Security and Medicare) via Schedule SE.

Required for all employers with employees. General contractors must provide a safe workplace, comply with fall protection (29 CFR 1926 Subpart M), hazard communication (29 CFR 1910.1200), scaffolding (29 CFR 1926.451), and other construction-specific standards. Employers must display OSHA poster (OSHA Form 2203).

Construction businesses with more than 10 employees must maintain OSHA Form 300 (Log of Work-Related Injuries), Form 300A (Summary), and Form 301 (Incident Report). All employers must report fatalities within 8 hours and hospitalizations/amputations/loss of an eye within 24 hours.

Applies if the business operates a physical location open to the public (e.g., office, showroom). Requires accessible entrances, restrooms, and communication for people with disabilities. Does not apply to job sites unless they are open to the public. General contractors must also comply with ADA when designing or constructing public facilities.

Required for any contractor disturbing paint in homes, apartments, or child-occupied facilities built before 1978. Firm must be EPA-certified, use certified renovators, follow lead-safe work practices, and provide EPA pamphlet "Renovate Right." Applies even if LLC has no employees (owner must be trained).

Applies to general contractors who employ workers. Requires payment of federal minimum wage ($7.25/hour), overtime (1.5x regular rate for hours over 40/week), proper recordkeeping (Wage and Hour Division Fact Sheet 31), and youth employment standards. Independent contractor classification must comply with DOL’s 2024 final rule on employee vs. independent contractor status.

Requires eligible employees (12 months of service, 1,250 hours) to be granted up to 12 weeks of unpaid, job-protected leave annually for qualifying family or medical reasons. Applies only when threshold is met. Posting requirement (FMLA poster) applies regardless.

Verify zoning district allows contractor operations or home occupation. St. Louis County Zoning Code Chapter 1003.

Mandatory for general contractors pulling building permits in St. Louis City. Requires insurance and workers' comp proof. RSL Chapter 43.36.

Required for permanent signs over 12 sq ft. Building Division Code.

General contractors with office space must comply. KCMO Fire Prevention Code.

Required for contractors in Springfield city limits. Springfield City Code Chapter 38.

Applies if contractor office has such systems. KCMO Code Chapter 18.

Missouri law requires employers with five or more employees (full-time or part-time) to carry workers’ compensation insurance. However, construction contractors must carry coverage if they have ANY employees—even one. This includes LLC members if they receive W-2 wages. Sole proprietors and partners without employees are exempt.

While Missouri does not mandate general liability insurance for general contractors at the state level, most commercial contracts and public bidding processes require proof of coverage. It is strongly recommended and often functionally required to operate competitively.

Missouri does not have a statewide contractor license for general contractors, but many cities (e.g., St. Louis, Kansas City, Springfield) require local registration and a surety bond (typically $10,000). The bond ensures compliance with local codes and ordinances. Bond requirements vary by jurisdiction.

Missouri law requires all motor vehicles registered to a business to carry liability insurance meeting state minimums: $25,000 bodily injury per person, $50,000 per accident, and $25,000 for property damage (25/50/25). Personal auto policies do not cover business use.

Missouri does not mandate professional liability insurance for general contractors. However, it is strongly recommended, especially for design-build or high-value projects. Some municipalities or private clients may require it as a condition of contract.

General contractors who only install materials supplied by others typically do not need standalone product liability insurance. Coverage is often included in general liability policies. Required only if the business fabricates or modifies products sold to customers.

Missouri has dram shop laws that hold businesses liable for damages caused by intoxicated individuals served alcohol. General contractors do not typically serve alcohol, so this is not applicable unless hosting events with alcohol service. Most commercial general liability policies exclude liquor liability unless endorsed.

General contractors are in a high-risk industry and must maintain OSHA Form 300 (Log of Injuries) and post Form 300A annually. Records must be kept for 5 years.

Required posters include the Federal Minimum Wage, EEO, FMLA, and OSHA Workplace Rights. Missouri also requires display of state-specific posters (e.g., Missouri Minimum Wage).

Many Missouri cities and counties require a local business license or occupational tax receipt. Contractors must check with city or county clerk. Examples: Kansas City ($75/year), St. Louis ($100/year).

All employers must complete Form I-9 to verify identity and work authorization for every employee hired after November 6, 1986. E-Verify is not mandatory federally unless in a state that requires it or for federal contractors. Retain forms for 3 years after hire or 1 year after employment ends.

General contractors must avoid deceptive or unsubstantiated claims in advertising (e.g., “lowest price guaranteed,” “licensed and insured” if not true). Must disclose material information (e.g., estimates vs. binding quotes). Applies to websites, social media, and door-to-door solicitations. FTC enforces against unfair or deceptive acts under Section 5 of the FTC Act.

Requires payment of locally prevailing wages and benefits to laborers and mechanics on public works projects. Applies to contractors and subcontractors. Wage rates are determined by the DOL and published in the contract. Includes weekly submission of WD-10 wage statements.

If a general contractor performs work that disturbs asbestos (e.g., in pre-1980 buildings), they must comply with 29 CFR 1926.1101. Requirements include exposure assessment, regulated areas, respiratory protection, training, and medical surveillance. Applies even if subcontracting asbestos abatement.

General contractors must complete 6 hours of approved continuing education per biennial cycle, including 1 hour of Missouri law and 1 hour of safety. Courses must be approved by the Division.

LLCs taxed as S-corps file Form 1120-S; multi-member LLCs taxed as partnerships file Form 1065. These are information returns; pass-through income reported on owner returns.

Employers must file Form MO-941 each quarter to reconcile withheld state income taxes. An annual reconciliation is included in the final quarterly return.

IRS recommends keeping business tax records for at least 3 years. Missouri Department of Revenue follows similar guidelines. OSHA records must be kept 5 years. Contracts and project records should be kept for at least 6 years due to statute of limitations on construction defects (RSMo 513.021).

Registered contractors must display their registration number on all advertising, contracts, and vehicles used in business. Failure to do so violates Missouri contracting regulations.

Applies to construction activities where workers may be exposed to silica dust. Requires exposure control plan, use of water or ventilation, respiratory protection, training, and medical exams for highly exposed workers (29 CFR 1926.1153).

All Missouri LLCs must file an Annual Report with the Secretary of State each year. This is required regardless of business activity. The report updates business contact and management information.

General contractors in Missouri must register with the Division of Professional Registration. Registration is required for any contractor offering services to the public. Renewal is biennial and tied to the individual registrant's birth month.

An EIN is required if the LLC has employees. While not renewed annually, it is foundational for all federal tax compliance including Form 941, Form 940, and Form W-2 filings.

Employers must register for a Missouri withholding tax account. Employers file Form MO-941 quarterly or as assigned. No annual renewal, but ongoing compliance required.

General contractors may be required to collect sales tax on materials. The license does not expire but requires ongoing filing of Form 5045. Contractors should verify nexus and taxability of services.

Missouri law requires employers with one or more employees to carry workers' compensation insurance unless exempt (e.g., sole proprietors without employees). Coverage must be continuous.