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Form E-234 is a business tax return to report and pay the earnings tax of 1% due. An individual who performs work services on a contract basis, a self-employed individual, or a sole proprietor file as a Type E-2 return. Partnerships file a Type E-3 return. Incorporated businesses file a Type E-4 return.
To Obtain Tax Forms: Visit the "Tax Forms" section of the website, to download forms, fill in and print, or just print the forms you need. If you need to obtain a Federal Form, you can access the IRS website at www.irs.gov.
The 9.679% sales tax rate in Saint Louis consists of 4.225% Missouri state sales tax and 5.454% Saint Louis tax. There is no applicable county tax or special tax.
All City of St. Louis residents are required to pay the Earnings Tax regardless of where they work.
All businesses located in the City of St. Louis, except those exempted by law, are required to pay the earnings tax of 1% of the business's earnings. Non-resident businesses, except those exempted by law, who perform work, services or business activity in the City of St. Louis are also required to pay earnings tax.
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If you are required to file a Missouri income tax return, you may file a Form MO-1040 and Form MO-PTS (together) to claim your credit or refund. If you are NOT required to file a Missouri income tax return, you must file a Form MO-PTC, Property Tax Credit Claim, to claim your credit.
The tax is collected from all city residents and non-city residents who work within city limit. The city of St. Louis is the sole recipient of these funds and it is used to pay for general city services, such as the police and fire departments, street repair, park maintenance and pay salaries for the city employees.
All businesses located in the City of St. Louis, except those exempted by law, are required to pay the earnings tax of 1% of the business's earnings. Non-resident businesses, except those exempted by law, who perform work, services or business activity in the City of St. Louis are also required to pay earnings tax.
Who has to file and/or pay earnings tax? All Kansas City, Missouri residents are required to pay the earnings tax, even if they work outside of the city. Non-residents are required to pay the earnings tax on income earned within Kansas City, Missouri city limits.
All City of St. Louis residents are required to pay the Earnings Tax regardless of where they work.

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