Local Taxes & Fees in St. Louis, MO

If you live in St. Louis or are thinking about moving there, local taxes & fees are one of those things you probably won't think about until they affect you directly. St. Louis has 3 specific rules on the books covering different aspects of local taxes & fees, and some of them might surprise you.

Vacancy Tax

St. Louis charges a $200 semiannual registration fee on any residential or multi-unit commercial building that has sat vacant and in code violation for six months or more, rising to a $250 penalty for late payment.

Key details: Registration fee: $200 semiannual, per Section 121.1. Vacancy threshold: Vacant 6+ months and in violation. Late payment penalty: $250 per occurrence, Section 121.8. Lien after: 1 year of delinquent fees. Enforcing office: Building Commissioner, Division of Building and Inspection.

Missing the 30-day payment deadline adds a $250 penalty; failing to register owner contact info or secure a vacant building is punishable by up to $500 and 90 days in jail, per day of violation.

Parking Tax

St. Louis taxes public garages and parking lots that charge for vehicle storage at 5% of gross receipts, collected quarterly by the Comptroller under City Code Chapter 8.76.

Key details: Tax rate: 5% of gross receipts. Filing frequency: Quarterly, with the Comptroller. Small-operator exemption: 5 or fewer vehicles stored. Late penalty: 5%/month, capped at 25%. Governing chapter: City Code Chapter 8.76.

Operating without paying the tax is a misdemeanor punishable by a fine of $5 to $500 per offense; late returns or payments draw a 5% per-month penalty, capped at 25% of the tax due.

Business Tax Classification

St. Louis imposes a 1% earnings tax on residents' wages, non-residents' wages earned in the city, and net business profits, requiring voter renewal every five years under Missouri statute.

Key details: Rate: 1%. Voter renewal: Every 5 years. State authority: MO §92.105. Administered by: Collector of Revenue.

Failure to file the earnings tax, under-reporting wages or profits, or claiming an improper non-resident refund can trigger penalties, interest, and Collector of Revenue audits.

This is not one of those rules that cities tend to ignore. St. Louis actively enforces its business tax classification requirements.

The Bottom Line

St. Louis's local taxes & fees rules are a mixed bag. Some areas are strict, others are relaxed, and the details matter. The best approach is to check the specific rule that applies to your situation rather than assuming St. Louis is broadly strict or permissive.

Keep in mind that St. Louis can amend these rules at any council meeting. For the most current version of any rule mentioned here, check the specific ordinance page, where we track updates as they happen.