File Business Earnings Taxes
Instructions for city businesses on how to file City of St. Louis business earnings taxes.
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The City of St. Louis has an earnings tax. Funds from this tax provide critical resources for our city, such as street repair, fire and police services, lighting and forestry, and ensure that important city services are maintained.
The tax of 1% on a business's earnings is collected from:
- All businesses located in the City of St. Louis, except those exempted by law.
- Non-resident businesses that perform work, services or business activity in the City of St. Louis.
A calendar year return must be filed on or before April 15th, while fiscal year returns must be filed within 105 calendar days of the close of the fiscal year. Consolidated returns are not permitted.
To file business earnings taxes, you will need to fill out and file Form E-234.
- An individual who performs work services on a contract basis, a self-employed individual, or a sole proprietor files an E-2 return.
- Partnerships file an E-3 return.
- Incorporated businesses file an E-4 return.
Read more about the earnings tax for businesses.
- Fill out Form E-234. All sections of the return must be completed. Any sections that do not apply to your business should be marked as “Not Applicable” (N/A). Only complete, legible and signed returns will be processed.
- Gather any necessary supporting documents as specified in Form E-234 Instruction and Information Sheet.
When filing by mail or in person, include the following:
- Form E-234, completed and signed
- Any necessary supporting documents
Mail the above items to the address below:
Gregory F.X. Daly, Collector of Revenue
1200 Market Street, Room 410
St Louis, MO 63103
The office currently accepts check, cashier's check or money order via US mail.
Filing and payment may also be done in person at the address above using credit or debit card, cash, check, cashier's check or money order.
At this time you cannot file your taxes electronically, but you can pay them online and mail, fax, or email your return to the office. Your payment will be applied to your account and matched to your return when it is received.
See the online payment options.
If you are paying by credit or debit card, a 2.45% processing fee will be applied to your payment. ACH payments have a flat fee charge of $1.25 per transaction.
All taxes received after the filing deadline will be subject to a penalty of 5% of the amount of tax for each month, or fraction thereof (not to exceed 25%) plus interest at the rate of 1% per month or fraction thereof (12% per year), until the taxes are paid. Penalty and interest will be assessed if the extension prepayment is not 90% of the original tax due.
What to Expect
The City of St. Louis allows extensions for businesses and individuals that file an E-234 return. To request an extension, please complete Form E-8 and return it to our office. As the extension only allows more time to file the return, please include a payment of 100% of the estimated tax owed to avoid accruing penalty and interest.
Your earnings tax payment and return will serve as your receipt.
Read more information about business earnings taxes.
- Payroll Expense and Withholding Tax - (314) 622-4071
- Withholding & Reconciliation - (314) 622-4805
- Business Returns - (314) 622-3296
- New Accounts - (314) 622-3291
Court Section - (314) 622-4276
Collector - Earnings Tax Department
1200 Market Street,
City Hall, Room 410
St. Louis, MO 63103
Monday-Friday, 8:00 AM – 5:00 PM