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Business Earnings Tax Information
Information about the business earnings tax in the City of St. Louis, tax rates, due dates and more.
Overview
All businesses located in the City of St. Louis, except those exempted by law, are required to pay the earnings tax of 1% of the business's earnings. Non-resident businesses, except those exempted by law, who perform work, services or business activity in the City of St. Louis are also required to pay earnings tax.
Non-profit businesses are exempt from filing and paying taxes after a photocopy of the certificate issued by the Federal or State government has been filed with the Office of the Collector of Revenue along with Form E-9.
The earnings tax became law in 1954. It is used to pay for the general city services, like the police and fire departments, street repair, park maintenance and other essential city services.
Earnings Tax Business Location Rules
All businesses located in the City of St. Louis, and non-resident businesses who perform work, service or business activity in the City of St. Louis are required to pay the earnings tax, except those exempted by law.
A company that has a physical location in the City of St. Louis, but has no employees is still subject to earnings tax on the business and is required to file the E-234. The E-234 has a three factor allocation formula that is used to determine if a non-resident business is subject to the earnings tax. The three factors are: gross receipts, the value of real and personal property including inventory, and payroll. If a business has any one of these factors, they are then required to file an E-234, and possibly a W-10 and P-10.
Businesses that only have a location at the airport are not subject to the earnings tax or the payroll expense tax. The City of St. Louis may own the St. Louis Lambert International Airport, but since it is not within the geographic boundaries of the City the businesses located there are not subject to the earnings tax.
Business Inactivity/Closing
If your business has had no activity in a given year, and you would like to keep your account active, you will need to file an earnings tax return. Simply indicate that there was zero income earned in the City of St. Louis and file your return with our office.
If you have closed your business or permanently ceased activity in the City of St. Louis, please complete form E-5 and return it to our office. Depending on when your business closed or your activity ceased in the City, it may still be necessary to file a final return.
E-5 forms and final returns can be sent via mail, email or fax.
- Mail: Gregory F.X. Daly, Collector of Revenue 1200 Market Street, Room 410 St Louis, MO 63103
- Email: earningstaxcor@stlouis-mo.gov
- Fax: 314-622-4847
Business Earnings Tax Due Dates
| Type of Return | Due Date | Due Date with Approved E-8 Extension | |
|---|---|---|---|
| Calendar Year End | E-234 Return | April 15 | October 15 |
| E-8 Extension | |||
| Fiscal Year End January | E-234 Return | May 15 | November 15 |
| E-8 Extension | |||
| Fiscal Year End February | E-234 Return | June 15 | December 15 |
| E-8 Extension | |||
| Fiscal Year End March | E-234 Return | July 15 | January 15 |
| E-8 Extension | |||
| Fiscal Year End April | E-234 Return | August 15 | February 15 |
| E-8 Extension | |||
| Fiscal Year End May | E-234 Return | September 15 | March 15 |
| E-8 Extension | |||
| Fiscal Year End June | E-234 Return | October 15 | April 15 |
| E-8 Extension | |||
|
Fiscal Year End July |
E-234 Return | November 15 | May 15 |
| E-8 Extension | |||
| Fiscal Year End August | E-234 Return | December 15 | June 15 |
| E-8 Extension | |||
| Fiscal Year End September | E-234 Return | January 15 | July 15 |
| E-8 Extension | |||
| Fiscal Year End October | E-234 Return | February 15 | August 15 |
| E-8 Extension | |||
| Fiscal Year End November | E-234 Return | March 15 | September 15 |
| E-8 Extension | |||
| Fiscal Year End December | E-234 Return | April 15 | October 15 |
| E-8 Extension | |||
| Annual Business 1099 Report | Form E-6 or Schedule G | March 1 | |
