Earnings Tax Department

The Earnings Tax Department is responsible for collecting all payroll and earnings taxes due to the City of St. Louis.

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Open an Earnings Tax Account File Individual or Business Earnings Tax Pay Earnings Taxes Earnings Tax Forms

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Important Dates

For individuals, earnings taxes are due by April 15th of each year.

For businesses, 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.

Payroll expense taxes and employer withholding of earnings taxes are due each quarter:

For Businesses
January 31	Fourth Quarter
April 30	First Quarter
July 31	Second Quarter
October 31	Third Quarter

See all tax due dates

About Earnings Tax

The one percent earnings tax is collected from:

Residents of the City of St. Louis, regardless of the location of their employer.
Employees of businesses located or performing work/services within the City of St. Louis, regardless of where they live.

The City of St. Louis is the sole recipient of the earnings tax revenue collected. The funds collected from the earnings tax are distributed to the City of St. Louis in the following ways:

Earnings tax makes up 36% of the general revenue for our city.
Earnings tax revenue provides critical resources for our city – street repair, fire and police services, lighting, forestry, neighborhood stabilization services and more.
Earnings tax revenue ensures that important city services are maintained - sporting events, parks, museums, and the Arch.

Read more about city general fund revenues.

Services

File Business Earnings Taxes Instructions for city businesses on how to file City of St. Louis business earnings taxes. Service Page
File Individual Earnings Taxes Instructions for city residents on how to file City of St. Louis earnings taxes. Service Page
Open an Earnings Tax Account Information on how to open an earnings tax account with the Collector of Revenue Service Page