Licensing by State

St. Louis takes one percent of what you earn inside the city line

Answer

Missouri has no specialized janitorial license; you register an LLC with MO SOS ($50), file a local business license with the City of St. Louis ($30 to $200/yr), and pay a 1% earnings tax on all income earned inside city limits. Cleaning services are exempt from sales tax, but supplies sold to clients are taxed at 9.679%.

  • LLC formation costs $50; annual report $45; St. Louis City business license $30 to $200/yr.
  • 1% earnings tax applies to all wages and business income sourced within St. Louis City.
  • Workers' comp required at 5 or more employees (MO LIRC), higher than most states.

1% St. Louis City Earnings Tax

Opora Editorial team Published Updated 4 min read 901 words Sourced & fact-checked

St. Louis Cleaning Business License Requirements

Launching a cleaning business in St. Louis, Missouri requires coordinating registrations across state and (where applicable) local agencies. There is no specialized "janitorial contractor license" in Missouri — cleaning companies operate under general business licensing and state entity registration rules.

1%

St. Louis City Earnings Tax on income earned within city limits

Source: MO SOS, 2025

St. Louis Cleaning Business Licensing Requirements (2025) Sources: MO SOS, City of St. Louis, State DOR
Requirement Agency Fee Resource
Missouri entity registration (LLC or Corp) MO SOS $50 (LLC) / $58 (Corp); Annual Report: $45 www.sos.mo.gov
Annual state fee / franchise tax State revenue or SOS MO Annual Report: $45; St. Louis City Earnings Tax: 1% of income earned in city See state filing portal
Local business license / registration City/County of St. Louis $30–$200/yr + Earnings Tax: 1% on all income earned in St. Louis City www.stlouis-mo.gov
State sales/excise tax permit State DOR Free (registration) State tax portal
EIN (Federal) IRS Free irs.gov

Step-by-Step Registration Process

Step 1 — Form Your Entity. Register your LLC or corporation with MO SOS at https://www.sos.mo.gov/business/corporations/. Fee: $50 (LLC) / $58 (Corp); Annual Report: $45.

Step 2 — Obtain Your EIN. Apply for a federal Employer Identification Number at irs.gov. Free and immediate. Required before opening a business bank account.

Step 3 — Local Business License. City of St. Louis Business License (Collector of Revenue). Fee: $30–$200/yr + Earnings Tax: 1% on all income earned in St. Louis City. Obtain at: https://www.stlouis-mo.gov/government/departments/collector/.

Step 4 — Sales Tax Registration. Cleaning services are EXEMPT in Missouri. Missouri does NOT tax cleaning/janitorial services. MO DOR has ruled cleaning services are nontaxable. Tangible cleaning supplies are taxable at St. Louis City's combined rate of 9.679%.

Step 5 — Workers' Compensation. Required for 5+ employees (MO LIRC, labor.mo.gov). Note: 5-employee threshold is higher than most states..

Special Permits

MO MDNR permit for regulated waste; St. Louis County Health Dept permit for certain cleaning chemical uses.

Insurance Minimums

Standard Insurance Requirements — St. Louis Commercial Cleaning (2025)
Coverage Minimum Notes
General Liability (per occurrence) $1,000,000 Many commercial property managers require $2M
GL Aggregate $2,000,000 Healthcare and government may require $5M umbrella
Workers' Compensation Required for 5+ employees (MO LIRC, labor.mo.gov). Note: 5-e State-specific threshold applies
Commercial Auto $100,000/$300,000 If employees drive to job sites

Sales Tax: St. Louis (9.679% (4.225% state + 5.454% St. Louis City combined))

Missouri does NOT tax cleaning/janitorial services. MO DOR has ruled cleaning services are nontaxable. Tangible cleaning supplies are taxable at St. Louis City's combined rate of 9.679%.

Union Considerations

Missouri is NOT right-to-work in major metro areas. SEIU has some presence in St. Louis commercial offices. St. Louis city contracts may be subject to the MO Prevailing Wage Law (RSMo §290.210).

St. Louis Local Market Context

St. Louis's cleaning market is anchored by healthcare (BJC HealthCare — one of the largest employers in Missouri), manufacturing facilities, and a growing downtown tech corridor (Cortex Innovation Community). Washington University in St. Louis and Saint Louis University generate large institutional custodial contract RFPs. The Midtown and Grove commercial districts are emerging small-operator markets. BLS 2024 median janitorial wage: $16.50/hr.

Frequently Asked Questions

My crews cross into St. Louis City on some routes — what does the earnings tax cost me?

St. Louis City charges a 1% earnings tax on wages earned and business income sourced inside city limits, and the city-versus-county line is what decides whether it applies. If a crew cleans an account in the City, those wages and your net profit from that work are in scope; the same crew on a St. Louis County account is not. It sits on top of Missouri state income tax rather than replacing any part of it.

Do I charge sales tax on cleaning services in Missouri?

No. Missouri exempts cleaning services from sales tax, so your labor invoices go out without it. Goods are a different matter: supplies sold to a client inside St. Louis City are taxable at the city's combined rate of 9.679%, which is high enough to notice on a large restock. Keep service and product lines separated on the invoice so the taxable portion is obvious to you and to anyone auditing you.

Missouri doesn't require workers' comp until five employees. Can I wait?

You can legally, but it's a bad idea. Missouri's five-employee threshold is one of the higher ones in the country, and your clients set the real bar — most commercial buyers want a certificate from your first hire. Waiting until employee number five means turning down work or scrambling for a policy mid-bid. Get coverage early and treat the state minimum as trivia rather than a plan.

How we built this guide

Opora editorial sources from BLS OEWS wage tables, ISSA-447 production rates, NCCI workers' compensation classifications, EPA List N, OSHA 29 CFR standards, and primary state regulatory filings. We don't recycle blog posts — we audit primary documents.

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