Detailed Information
Form E-1
Form E-234
Form P-10
Form W-10, W11

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 required to withhold earning tax for the City of St. Louis.

An employer located outside the city but sends the employees into the City to work, trade or perform services must withhold earnings tax for the City of St. Louis whether the employee is a resident of the City of St. Louis or non-resident.

Federal Agencies, Missouri State Agencies, County Government, Municipalities, and school districts that are located outside the City but employ persons who reside within the City of St. Louis are required to withhold earnings tax for the City residents. These government agencies are also required to withhold earnings tax from non-resident employees sent into the City of St. Louis to work or perform services.

Employers located outside the City of St. Louis and does not perform work in the City of St. Louis is not required to withhold earnings tax for St. Louis residents. However, the firm may voluntarily withhold the earnings tax for the residents. The resident is responsible when there is no withholding to file a Form E-1 return and pay the earnings tax to the Collector of Revenue.

What is the tax rate?
The earnings tax rate is 1% of compensation.

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

When the tax withholding is $1500 or more a month, the employer is required to file a Form W-11 return and remit the withholding by the 15^th day after the end of the month that tax was withheld. 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 withheld or no tax was due for a quarter, a return showing $0 must be filed.

What if the employer no longer operates in the City?
When an employer closes, ceases activities in the City, is sold, or no longer has payroll the return should indicate Final and state the reason.

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