Customers Will Pay A Special Tax To Eat At Lake of the Ozarks’ New Chick-fil-A

With work steadily progressing on the Lake Of The Ozarks first ever Chick-fil-A, the restaurant appears likely to open this year. And when it does, customers who eat there will pay an additional 1% tax.

The City of Osage Beach approved the creation of that tax on June 4 by creating the 54/42 Junction Osage Beach Community Improvement District on an 18.1-acre area near the intersection of Highway 42 and Osage Beach Parkway. The CID was created in cooperation with the Carl D. Williams Family Limited Partnership, which owns the majority of the property in the area, including where Chick-fil-A is being built. The area also includes O’Reilly’s Auto Parts and the AT&T store, as well as an additional (currently unidentified) fast food restaurant the developers anticipate building at the site in 2027. So customers at O’Reilly’s and AT&T will also pay the additional 1% tax, once it is implemented by the district.

The CID is an increasingly common mechanism used to fund the infrastructure component of certain developments. Within a CID, the district’s board can levy a special tax to pay for infrastructure costs — roads, utilities, etc. In the case of this CID, the City of Osage Beach approved up to a 1% tax, the statutory maximum allowed by Missouri law.

The 54/42 Junction Osage Beach CID would last for 27 years before sunsetting.

The New 1% Tax in Menu-Price Terms:

• An extra 3¢ for a large lemonade

• An extra 7¢ for a 5-count nuggets kids meal

• An extra 10¢ for an 8-count nuggets meal

(based on menu prices as of June 9, 2026 at the nearest Chick-fil-A, in Jefferson City)

So most folks probably won’t notice the extra tax unless they scour their receipt.

But the developers will.

In 2027, they anticipate the additional tax will raise $87,047 in revenue. By 2030, they anticipate $182,391 in annual revenues, with estimated 3% increases each year afterward. Those revenues are specifically to pay for infrastructure costs and District administrative costs.

This would not be the first CID in Osage Beach; several others already exist:

• Arrowhead CID (Arrowhead Centre planned development on Highway KK)

• Lakeport Oasis CID (Oasis at Lakeport project)

• Osage Beach Commons CID (Hobby Lobby area)

• Osage Beach Marketplace CID (Outlet mall redevelopment — approved but not yet implemented)

In all, the CID board anticipates spending around $5.1 million in infrastructure improvements, with revenues from the 1% tax paying for qualifying expenses from that improvement work. The developers will pay for those costs up front, and then, upon substantial completion of the construction of a phase of the CID Project, the District will reimburse on a “pay-as-you-go” basis.