How to close a restaurant in Missouri requires attention to Missouri's specific rules on final pay timing, the Missouri Division of Alcohol and Tobacco Control's liquor license requirements, and the Missouri Department of Revenue's process for final sales tax returns. Here is what Missouri restaurant owners need to know.
Final paycheck requirements in Missouri
Missouri requires that final wages be paid by the next regularly scheduled payday after an employee's last day of work. There is no requirement to pay immediately upon termination -- the next regular payday is the deadline.
Missouri does not require employers to pay out accrued vacation or PTO upon termination. If your employee handbook does not promise vacation payout, you are not legally required to provide it. However, if your written policy states that unused vacation is paid out at termination, you must honor that policy.
The Missouri Department of Labor and Industrial Relations (labor.mo.gov) enforces wage payment laws. Employees who are not paid on time can file a wage claim.
Liquor license rules in Missouri
Missouri liquor licenses are issued by the Missouri Division of Alcohol and Tobacco Control (atc.dps.mo.gov). Missouri has a complex liquor licensing system with multiple license types (Original Retail Drinking Establishment, Sunday Sales, etc.).
Missouri does not have a quota system for liquor licenses at the state level, which means licenses generally do not have significant secondary market value. To surrender a Missouri liquor license, notify the Division of Alcohol and Tobacco Control in writing of your closure date and return the physical license.
Some Missouri municipalities (St. Louis, Kansas City) have additional local liquor licensing requirements. If you hold both a state license and a local license, you need to surrender both.
Sales tax final return in Missouri
Missouri requires businesses to file a final sales tax return with the Missouri Department of Revenue (dor.mo.gov) when closing. The final return covers the period from your last return through your closure date.
You must also cancel your Missouri retail sales tax license. Notify the Department of Revenue in writing or through their online portal (MyTax Missouri) that you are closing and request cancellation of your license.
Missouri's state sales tax rate is 4.225 percent, with additional local taxes that vary by jurisdiction. Kansas City and St. Louis have higher combined rates. Restaurants must remit all collected sales taxes before closing.
WARN Act considerations in Missouri
The federal WARN Act requires employers with 100 or more full-time employees to provide 60 days advance notice before a plant closing or mass layoff. Most independent restaurants in Missouri do not meet this threshold.
Missouri does not have a state-level WARN Act equivalent. If your restaurant has fewer than 100 full-time employees, you are not subject to WARN Act notice requirements.
LLC dissolution in Missouri
If you operated your restaurant as a Missouri LLC, you must file Articles of Termination with the Missouri Secretary of State (sos.mo.gov). The filing fee is $25. You can file online through the Secretary of State's online filing system.
Before filing for dissolution, pay all outstanding Missouri taxes. The Secretary of State will not process the dissolution if there are outstanding tax obligations.
Missouri-specific closing checklist
- Notify employees and pay final wages per Missouri timing requirements
- File final Missouri sales tax return and cancel retail sales tax license
- Notify Missouri Division of Alcohol and Tobacco Control of liquor license surrender
- Notify local municipality if you hold a local liquor license
- File final Missouri payroll tax returns with the Department of Revenue
- File Articles of Termination with Missouri Secretary of State ($25 fee)
- Notify Missouri Department of Health and Senior Services of food establishment closure
Related guides: How to close a restaurant: the complete guide | What happens to employees when a restaurant closes? | Restaurant liquor license: what happens when you close