Restaurant Permits & Licenses in St Louis, MO

Required for kitchen installation, ADA upgrades, etc.

Includes plan review ($250+); multiple inspections required

Must comply with zoning sign regulations

Annual monitoring contract also required

Kansas City MO has separate requirements

Plan review $300+; HACCP plan may be required

Separate kitchen suppression system permit required

Pre-opening inspection mandatory

Required in St. Louis, Kansas City, Springfield, etc.

Required for all employers in Missouri with five or more employees, regardless of full-time or part-time status. Agricultural employers are exempt unless they have 10+ employees. Sole proprietors and partners may opt out. Corporate officers may elect exclusion with proper filing (Form 200).

Not mandated by Missouri state law for restaurants, but often required by landlords, investors, or municipalities as a condition of occupancy or operation. Strongly recommended due to risks of slips, falls, and food-related incidents.

Required for any business-owned vehicle. Minimum liability limits: $25,000 bodily injury per person, $50,000 per accident, $10,000 property damage (25/50/10). Applies if the restaurant uses delivery vehicles or transports goods.

Not explicitly mandated as a standalone policy, but Missouri law holds licensees strictly liable for damages caused by intoxicated patrons (dram shop liability). Most insurers require liquor liability coverage as a condition of general liability policies when alcohol is served. Required indirectly through compliance with dram shop laws (Section 311.080, RSMo).

Kitchen hood systems require Type I hood permit ($200+)

Required for all LLCs. Annual report required separately (see below). Fees current as of 2024.

All LLCs must file annually even if no changes. Online filing required.

Registration valid indefinitely unless abandoned. Search database first for availability.

Restaurants must collect 4.225% state sales tax + local taxes. Renews automatically.

Required if withholding Missouri income tax from wages.

Quarterly wage reports and tax payments required.

State regulations enforced locally. Plan review required pre-opening. Contact local county health department.

Required under HB 1552 (2023) for restaurants using delivery services.

Types include Full BYOB ($300), Beer/Wine ($457), Full Liquor ($1,019+). Local approval often required first.

Restaurants must collect and remit sales tax on all taxable sales. Missouri state sales tax rate is 4.225%; local jurisdictions may impose additional sales taxes. Registration is done via the Missouri Taxpayer Access Point (MO-TAP).

A surety bond of $1,000 to $10,000 (based on license type) is required for most liquor licenses under Missouri law. Filed on ATC Form 101. Ensures compliance with alcohol control laws. Example: A Standard Permit (Class A) requires a $5,000 bond.

Not legally required for restaurants in Missouri. May be relevant for consulting chefs or catering planners offering professional advice, but not standard for typical restaurant operations. Recommended only in niche advisory roles.

Not a standalone legal requirement, but restaurants are strictly liable under Missouri product liability law (RSMo § 537.760–537.767) for selling defective or unsafe food. Coverage typically included in general liability policies. No separate state-mandated insurance, but financial risk is significant.

Not mandated by state law but often required for operational permits and financial protection. Covers damage to kitchen equipment, inventory, and physical space.

While not required for single-member LLCs with no employees, most restaurants obtain an EIN to open a business bank account and comply with vendor requirements. IRS Form SS-4 is used to apply.

LLCs are pass-through entities by default; profits/losses reported on owner’s personal tax return (Schedule C). If taxed as S-corp, Form 1120-S must be filed. Restaurant owners must pay self-employment tax (15.3%) on net earnings.

Required for all employers paying wages to employees in Missouri. Employers must withhold Missouri income tax from employee wages. Registration via MO-TAP.

Employers must pay state unemployment insurance (SUI) tax on first $7,000 of each employee’s wages annually. Rate varies by experience rating (0.25%–6.225% as of 2024).

LLCs taxed as corporations must file Form MO-10. Most LLCs are pass-through entities and do not pay corporate income tax; instead, income flows to owners’ personal returns. Missouri does not impose a franchise tax or gross receipts tax on LLCs.

Optional election under Section 162.011 RSMo allows pass-through entities to pay entity-level tax at 5.3%, deductible at federal level. Helps owners avoid double taxation due to federal SALT cap. Must file Form MO-PTE.

Most Missouri cities and counties require a local business license or impose a merchant tax or earnings tax. For example, St. Louis imposes a 1.5% earnings tax on restaurant revenue. Registration is with the city’s finance or revenue division. Verify requirements with the specific city or county.

Restaurants are not eligible for the reduced food tax rate. All prepared food sold for immediate consumption is taxed at the full Missouri sales tax rate (4.225%) plus applicable local taxes. This is not a separate registration but a tax classification rule.

All LLCs with employees or multiple members must obtain an EIN. Single-member LLCs without employees may use the owner’s SSN, but an EIN is recommended. Required for federal tax purposes.

Required for all businesses; restaurants classified under food service

Verifies zoning district compliance for restaurant use

Requires calorie counts on menus and menu boards, a statement about daily calorie intake, and availability of written nutrition information upon request. Applies to standard menu items, including self-service and display foods.

Most Missouri restaurants serving alcohol only need a state liquor license. Federal TTB permit required only for importers or manufacturers. Restaurants not producing or importing alcohol are not subject to federal alcohol licensing but must comply with state law.

Requires use of FCC-certified wireless equipment (routers, POS systems, tablets). Not a licensing requirement but a technical compliance standard. Most commercial equipment is pre-certified.

All Missouri LLCs must file an Annual Report with the Secretary of State. The report is due every year on the last day of the month in which the LLC was formed. Example: If formed in March, due by March 31 annually.

Restaurants must renew their sales tax license annually. The Missouri Department of Revenue sends renewal notices. Sales tax license is required for collecting and remitting sales tax on food and beverages.

All restaurants must obtain and renew a Food Establishment Retail License. Renewal is administered through local health agencies in coordination with DHSS. Fees and deadlines may vary slightly by jurisdiction.

Required to provide a workplace free of recognized hazards. Specific to restaurants: slip-resistant flooring, proper ventilation, safe handling of hot equipment, emergency exits, and OSHA Form 300 (injury log) if over 10 employees. OSHA Form 300A must be posted annually Nov 1–April 1.

Must allow service animals, provide accessible entrances, seating, restrooms, and menus (if applicable). New construction or alterations must meet ADA Standards for Accessible Design. Existing facilities must remove barriers if "readily achievable.

Restaurants must comply with EPA’s Effluent Guidelines for "Commercial Food Service Facilities" (40 CFR Part 427). Requires proper grease trap/interceptor installation and maintenance to prevent sewer blockages. Local pretreatment programs often enforce these standards federally authorized.

Must avoid deceptive advertising (e.g., false claims about food sourcing, portion sizes). Chain restaurants with 20+ locations must comply with FDA Menu Labeling Rule (see below), but FTC enforces truth-in-advertising standards across all sizes.

Requires payment of federal minimum wage ($7.25/hour), overtime pay (1.5x regular rate for hours over 40/week), and proper tip credit compliance (if using tip credit: $2.13 minimum cash wage, valid tip agreement, and tip pooling rules). Applies to all restaurants engaged in interstate commerce (virtually all).

Requires eligible employees (12 months, 1,250 hours) to receive up to 12 weeks of unpaid, job-protected leave for qualifying medical/family reasons. Most small restaurants are exempt, but chains or larger operations may be covered.

Inspections ensure compliance with Missouri Food Code. Frequency depends on risk level and past compliance history. Unannounced inspections are standard.

Fire inspections ensure compliance with the Missouri State Building Code and fire safety regulations. Conducted by local fire departments or the Missouri Division of Fire Safety. Includes review of exits, fire extinguishers, suppression systems (e.g., hood systems), and flammable materials.

While obtaining an EIN is a one-time action, it is required for ongoing federal tax compliance including Form 941 (quarterly) and Form 940 (annually).

Restaurants with employees must register for a Missouri withholding tax account and file returns. Frequency of filing depends on the amount withheld. Employers must also file Form MO-W3 annually by January 31.

FUTA tax is due annually. Missouri employers receive a credit of up to 5.4%, resulting in an effective rate of 0.6% on the first $7,000 of wages per employee.

Restaurants must file sales tax returns based on their assigned frequency. Most small restaurants file quarterly. Due dates depend on filing frequency (e.g., quarterly filers due April 20, July 20, October 20, January 20).

Employers must display the OSHA Form 3165 'Job Safety and Health Protection' poster in a conspicuous location accessible to employees. Available in English and Spanish.

Required posters include Missouri Minimum Wage, Equal Employment Opportunity, and Family and Medical Leave Act (if applicable). Available from the Missouri Division of Labor Standards.

Keep employment tax records for at least 4 years. Sales tax records should be kept for at least 4 years in Missouri. General business records (e.g., income, expenses) should be retained for 3 years. OSHA injury logs must be kept for 5 years.

At least one employee per shift must hold a valid Missouri Food Handler Training Certificate. Certification is valid for 3 years. Training must be from an approved provider.

Restaurants using specialized food processes must maintain and update a HACCP plan. The plan must be reviewed and approved by the health authority.

Restaurants must comply with ADA Standards for Accessible Design. This includes accessible entrances, restrooms, seating, and service counters. No formal filing, but compliance is enforced through complaints or inspections.

Periodic inspections ensure compliance with the Missouri State Building Code. Frequency and scope depend on local ordinances and occupancy classification.

All employers must complete Form I-9 for each employee to verify identity and work authorization. E-Verify is not federally required for most restaurants but may be mandated by state law or federal contracts.

While states enforce food safety (MO uses FDA Food Code), federal jurisdiction applies when food crosses state lines (e.g., shipped ingredients, chain supply chains). All restaurants are subject to FDA inspection if involved in interstate commerce. Requires compliance with Current Good Manufacturing Practice (cGMP) for food handling.