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St. Louis, MO Local Taxes & Fees: Business Tax Classification (2026)

Heavy Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

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

Summary

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.

92.105. Intent clause. — It is the intent of sections 92.105 to 92.125 that starting in 2011 voters in any city imposing an earnings tax will decide in local elections to continue the earnings tax. If the majority of local voters vote to continue the earnings tax, it will continue for five years and then will be voted on again. If a majority of voters in any city having an earnings tax vote against continuing the earnings tax, it will be phased out pursuant to section 92.125 in such city over a period of ten years. Further, sections 92.105 to 92.125 prohibit any Missouri city or town that does not, as of November 2, 2010, impose an earnings tax, from imposing such a tax on residents and businesses.

Source: Missouri Revised Statutes §92.105View official code

Full Breakdown

St. Louis's 1% earnings tax is the city's largest single revenue source, funding SLMPD, SLFD, parks, and basic services. It applies to all wages earned by residents (regardless of work location), to wages earned in the city by non-residents, and to net profits of businesses operating within the city. Missouri §92.105 requires city voters to renew the tax every five years, with the most recent renewal continuing it through the 2030s. The Collector of Revenue administers the tax; non-residents who work fully remote outside the city can file refund claims (the city tightened post-COVID remote-work rules through 2023 court rulings).

Violations & Fines

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.

Frequently Asked Questions

Do I owe earnings tax if I work remotely from outside the city?
Non-residents working fully outside city limits can claim a refund. The city tightened remote-work rules and filing requirements after 2023 court rulings.
What happens if voters reject renewal?
If voters fail to renew, MO §92.105 phases the tax out over 10 years at 0.1% per year, creating a major budget gap for SLMPD, SLFD, and basic services.

Sources & Official References

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All St. Louis rules

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