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1% earnings tax if you either live in the city or work in the city. (If you both live and work in the city, it's still 1%)

Frankly, I don't mind paying it. The city is entering a tricky time where it's got some momentum going with a lot of young people, a up-and-coming arts scene, more and more local businesses. If it puts the money to good use, there's hope for revitalizing the city core.

It's not the rate that is unattractive. It's having to deal with yet another income tax bureaucracy.

Fear not. Your payroll company takes care of it. There are no forms for employees.

Technically, an "earnings" tax and applies to net profits too: http://www.slpl.lib.mo.us/cco/code/data/t0522.htm

St. Louis isn't the only one. A lot (the vast majority i believe) of cities in Ohio also have a municipal income tax. So yes, living in Ohio, you file a Federal, State and Municipal income tax return.

Why would anyone base a company out of St. Louis?

New York gets away with this because it's NYC.

But STL competes with bigger, better cities that have no city earnings tax: Chicago, Milwaukee, Madison, Kansas City KS, Overland Park, Des Moines, Memphis. The only nearby cities that have earnings/income taxes are KCMO and Indy.

City taxes baffle me.