Are people and businesses located at the Airport subject to the Earnings and Payroll Expense Tax?
Employees who work at the airport, and are not City residents are not subject to the Earnings Tax. City Residents are subject to the tax regardless of where they work. Businesses that only have a location at the airport are not subject to the Earnings Tax or the Payroll Expense Tax. The City of St. Louis may own the Airport, but since it is not within the geographic boundaries of the City the businesses located there are not subject to the Earnings tax. The Payroll Expense tax is only paid by businesses that have employees working in the City of St. Louis.
Related Questions
- Has BLS been able to collect the usual payroll survey information from businesses that are located along the Gulf Coast in Florida, Alabama, Mississippi, Louisiana, and Texas?
- Is the earnings tax applied equally to businesses, commuters and residents in Kansas City and St. Louis?
- How much of my annual earnings are subject to the Social Security payroll tax?
