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.
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).
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.
See how St. Louis's business tax classification rules stack up against other locations.
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