Click here to go to the CIN home page City of St. Louis Comptroller Darlene Green
March 19, 2010 - 05:59:38 PM CDT 


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Central Business Index


Comptroller's Office
Central Business Index (CBI)
1200 Market St - Room 311
St. Louis, MO 63103
Phone: (314) 622-3373
Fax: (314) 622-4354

The Central Business Index is the section of the Comptroller's Office that monitors payment of quarterly gross receipt taxes for restaurants and parking lot/garages that operate within the City of St. Louis.

All restaurants within the City of St. Louis are subject to a tax of 1.5% of all gross receipts in excess of $2,500. Garages are subject to a 5% tax rate quarterly. These taxes generate revenue for the City.

The Central Business Index mails computer generated tax forms to all restaurants and public garages operating within the City of St. Louis. CBI verifies, updates and corrects taxpayer information. In addition, CBI sets up files for new and out-of-business restaurants and garages, maintains an extensive filing system for existing establishments, and recommends audits to verify the accuracy and truthfulness of tax report statements.

CBI works in conjunction with the License Collector's Office, the Food Control Section of the Health Department, Excise (liquor control) Division and Collector of Revenue.

Frequently Asked Questions for:

  • Restaurants
  • Parking Lots and Parking Garages

    Forms

  • Central Business Index (CBI) Application - Restaurants
  • Tax Schedule


  •     This Page Last Modified: 12/03/07