Detailed Information
Form E-1
Form E-234
Form P-10
Form W-10, W-11

Who is subject to the tax?
Any business located within the City of St. Louis boundary and employs one or more persons on a salary, wage, commission, or other compensation basis is subject to a payroll expense tax for the City of St. Louis if this occurs seven (7) times during the year.

An employer located outside the city but sends the employees into the City to work, trade or perform services must pay a payroll expense tax to the City of St. Louis (whether the employee is a resident of the City of St. Louis or non-resident).

A Not-For-Profit business such as a Federal Agency, Missouri State Agency, County Government, Municipality, or school district is exempt form paying a tax.

The Form P-10 filing is for the gross wages paid for work in the City of St. Louis and the business is responsible for submitting the return on a quarterly basis along with the remittance of tax due.

What is the tax rate?
The payroll expense tax rate is ½ of 1% (.005) of the gross compensation paid for work or services performed in the City of St. Louis.

When is the tax return due?
The Form P-10 and payment for the tax due must be postmarked by the last day of the month following a quarter.

No extensions are allowed.

Delinquent taxes are subject to penalty of five percent for each month of the tax due amount (not to exceed 25%) plus interest charge of one percent for each month of the tax due amount (12 % per year).

What if there is no tax withholding or earning tax due?
In event that no tax was due for a quarter, a return showing $0 should still be filed. This will prevent the sending of delinquent notices or inquiries about a return.

What type of compensation is excluded?
Tip compensation is not paid by the employer and not included in the payroll tax calculation.

Where is the return sent?
Send Check or money order payable to Gregory F.X. Daly, Collector with the tax return to: