St. Louis, MO Local Taxes & Fees: Parking Tax (2026)
Key Facts
- 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
Summary
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.
Beginning on July 1, 1974, there is imposed on every person, firm or corporation engaged in the business of operating a public garage for the storage of motor vehicles, a license tax equal to the sum of five percent of the gross receipts of the business.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 11).
Full Breakdown
Any person, firm or corporation operating a public garage in St. Louis, a place where motor vehicles are stored or housed for a fee for people other than the owner, must hold a License Collector permit and pay a license tax equal to five percent of gross receipts from the business, per City Code § 8.76.050. Operators file a sworn quarterly gross-receipts statement with the Comptroller by July 31, October 31, January 31 and April 30, remitting the 5% tax with each return. Garages storing five or fewer vehicles for hire, and nonprofit-hospital parking garages, are exempt from the entire chapter.
Violations & Fines
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.
Frequently Asked Questions
Do apartment building parking garages owe the tax?
How often must a garage operator report gross receipts?
What is the parking garage tax rate in St. Louis?
Sources & Official References
Other rules in St. Louis
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