At STL Tax, led by St. Louis CPA James Coats, we provide complete St. Louis City Earnings Tax compliance, payroll administration, return filing, and refund representation for individuals and business owners across Greater St. Louis.

The St. Louis City Earnings Tax is a 1% municipal tax levied on all gross wages, salaries, commissions, and net business profits earned by residents of the City of St. Louis—as well as non-residents who perform work or conduct business within City limits. Managed by the St. Louis Collector of Revenue, this tax applies in addition to Missouri state and federal income taxes.

Infographic showing St. Louis city earnings tax: 1% tax rate, who it applies to, employer responsibilities, and remote workers notes.

Whether you are a local business owner managing payroll withholdings, a sole proprietor calculating net profits, or a non-resident remote employee seeking a refund for days worked outside City limits, navigating earnings tax rules requires specialized local expertise.

Who Is Required to File or Pay the St. Louis Earnings Tax?

The 1% earnings tax applies under four main scenarios:

  1. St. Louis City Residents: All gross wages, salaries, and net self-employment earnings—regardless of where the work was physically performed.
  2. Non-Residents Working in the City: Gross earnings received for work or services physically performed within St. Louis City boundaries.
  3. City Businesses & Employers: All businesses located or operating within the City must withhold 1% from employee pay (Form E-2) and pay an additional 0.5% Payroll Expense Tax (Form E-2T) on total gross payroll.
  4. Sole Proprietors & Partnerships: Net profits generated from business activities conducted inside the City (Form E-1).

Core St. Louis Earnings Tax Services

We assist employers, self-employed individuals, and remote workers with complete earnings tax compliance:

1. Employer Payroll Withholding & Form E-2 Compliance

Employers located within St. Louis City are legally required to withhold the 1% earnings tax from all employee compensation and remit quarterly payments using Form E-2. In addition, employers must file the Form E-2T Payroll Expense Tax (0.5% on gross payroll). Through our integrated Small Business Payroll Services, we automate these municipal filings so your business never faces Collector of Revenue penalties.

2. Sole Proprietor & Business Earnings Tax Returns (Form E-1)

Sole proprietors, single-member LLCs, and partnerships conducting business in St. Louis City must file Form E-1 to report net profit. We accurately calculate local income allocation rules—ensuring you only pay 1% tax on income derived from work actually performed within City limits.

3. Remote Worker Earnings Tax Refund Claims (Form E-23)

If you are a non-resident of St. Louis City whose employer withheld the 1% earnings tax, but you worked remotely from your home outside City limits (e.g., in St. Louis County, St. Charles, or Jefferson County), you may be entitled to a refund. We prepare and file Form E-23 (Employer Verified Statement) to recover overpaid municipal tax dollars.

4. Collector of Revenue Notice & Audit Defense

Received a notice of unpaid earnings tax, missing filing forms, or audit assessment from the St. Louis Collector of Revenue? CPA James Coats acts as your official representative to audit wage records, verify residency dates, and resolve disputed tax liabilities.

Simplify Local Tax Compliance with a St. Louis CPA

Municipal tax compliance shouldn’t be a headache. By pairing your local earnings tax filings with our integrated monthly bookkeeping, payroll processing, and federal/Missouri tax preparation, you get a complete, stress-free back-office solution.

Need Help Filing St. Louis City Earnings Tax or Claiming a Refund?

Don’t overpay municipal taxes or ignore Collector of Revenue notices. Contact St. Louis CPA James Coats at (314) 645-1614 or Schedule an Earnings Tax Consultation Online.

Frequently Asked Questions

If I live in St. Louis County but my employer is in St. Louis City, do I have to pay the 1% earnings tax?

You are subject to the 1% tax only for days you physically perform work inside City limits. If you worked remotely from home in St. Louis County or traveled outside the City for work, you can file Form E-23 with verified employer logs to request a refund for those non-city workdays.

Does the St. Louis City Earnings Tax apply to S-Corporations or C-Corporations?

Corporations as separate legal entities are generally exempt from filing Form E-1 net profit returns. However, corporate officers, W-2 employees, and sole proprietors/partnerships are subject to the 1% earnings tax on wages and net self-employment profits earned inside the City.

What is the deadline for filing St. Louis City Earnings Tax returns?

Annual individual returns (Form E-1 and Form E-23 refund claims) are due on April 15th following the tax year (matching federal and state tax deadlines). Employer quarterly returns (Form E-2) are due on the last day of the month following each quarter.

Schedule Your Earnings Tax Consultation Today

Ensure your local tax filings are 100% accurate and compliant. Contact James Coats at STL Tax today.