Our office tax collections are broken down into 3 main categories
(Municipal, Manufacturing, and Hotel/Motel Taxes)
Municipal Taxes
This category of tax is collected from all businesses including but not limited to sole proprietors, partnerships, and corporations in their various forms such as restaurants, parking garages, retail stores, amusement events, gas stations, grocery stores, cafes, caterers, fitness clubs, shoe stores, and others, that are not exempt by law.
Municipal taxes benefit, but are not limited to, the following:
- City General fund
- Police Department
- Fire Department
- Public Safety Department
- Street Department
- Parks Department
- Convention Center Fund
- Special Business Districts
- Cherokee
- Cherokee-Lemp
- East Loop
Manufacturing Taxes
This category of tax is an ad valorem tax based on the assessed value of manufacturing equipment and is collected from manufacturing businesses. These businesses include but are not limited to, automotive, tool and die, fabric, mineral, clothing, food, computer and electronic, and others, that are not exempt by law.
Manufacturing taxes benefit, but are not limited to, the following:
- Community Children’s Service Fund
- St. Louis Community College District
- Community Mental Health fund
- Metro Sewer District
- Missouri Botanical Gardens
- MR/DD Resources
- State Blind Fund
- St. Louis Public Schools
- St. Louis Zoo/Museum District
- St. Louis Public Library
- City General Fund (same as municipal taxes)
- Senior Services Fund
Hotel/Motel Taxes
This category of tax is collected from hotel/motel businesses from their room sales, less any sales that are otherwise exempt from sales tax by law. This includes any structure or building that contains rooms that are offered to the public as sleeping accommodations for pay or compensation, including AirBNB and other online platforms.
Hotel/Motel taxes benefit, but are not limited to, the following:
- City General fund (same as municipal taxes)
- Convention & Visitors Commission
- St. Louis Marketing Campaigns
- St. Louis Event Booking Opportunities
- Sporting Events
- Amusements & Concerts
- Conventions
- Religious Ceremonies
- Visitor Service Jobs and Assistance