Mo. Rev. Stat. § 71.610: Imposition of tax on business, when.

1. No municipal corporation in this state shall have the power to impose a license tax upon any business, avocation, pursuit or calling, unless such business, avocation, pursuit or calling is specially named as taxable in the charter of such municipal corporation, or unless such power be conferred by statute.

2. Notwithstanding any provision of law to the contrary, no municipal corporation shall impose a license tax upon any enterprise owned by a person aged eighteen years or younger.