Do you need a permit to replace a roof in Jefferson County, MO?

Jefferson County, Missouri

county

725 Maple Street, Hillsboro, MO 63050

The County's Code Enforcement page says "The Division regulates matters concerning the construction, alteration and occupancy of all structures in unincorporated Jefferson County." Its Permits page says the County's "Citizen Portal" lets customers "apply for Building Permits, Inspections, and Contractor Licenses" online after registering. The County's pages do not mention roof replacement or re-roofing by name.

The county's Codes & Ordinances page lists "International Residential Code 2015" among the codes adopted by Jefferson County, and names "Building Code Local Amendments - Chapter 500" among the codes and ordinances in effect. It states that "On July 26, 2021 the Jefferson County, Missouri Council adopted Ordinance Number 21-0356 amending the Building Code and adopting a new fee schedule to apply to all building permits." The Code Enforcement Division "regulates matters concerning the construction, alteration and occupancy of all structures in unincorporated Jefferson County." The text of Chapter 500, including the full list of local amendments to the residential code, was not read.

UNINCORPORATED 6.3500% SALES TAX AND 4.2250% USE TAX FOR JEFFERSON COUNTY (Missouri Department of Revenue jurisdiction code 00000-099-000, listed as "JEFFERSON COUNTY JEFFERSON COUNTY EMERGENCY SERVICES DISTRICT"), per the Department's Sales and Use Tax Rate Tables for October, November, December 2026 (updated 8/25/2026). The same table lists 21 other rows for parts of the county inside an ambulance, fire or other special district, with sales tax rates of 6.8500% to 8.3500%. For a roofer, the Department's Contractors Tax Matrix (effective 10-24-2022) defines a contractor as "Any person entering into an agreement to improve, repair, replace, erect or alter real property," and lists "Purchases of parts, materials, supplies, and chemicals purchased by contractors" as taxable. It says the "Missouri sales or Missouri consumer's use tax must be paid to the vendor or accrued and remitted directly to the Missouri Department of Revenue."