Enlarge image | BUSINESS TANGIBLE PERSONAL PROPERTY MICHAEL R. DAUPHIN CITY OF ST LOUIS 2022 TAX RETURN 2022 OFFICE OF THE ASSESSOR CITY OF ST. LOUIS Rm 115-117 1200 Market Street St. Louis, MO 63103-2882 314-622-4181 314-622-4695(Fax) Website: stlouis-mo.gov/assessor PLEASE NOTE ANY CHANGE OF OWNER NAME OR ADDRESS BELOW: NAME ADDRESS DATE OF CHANGE - IMPORTANT - SEE ENCLOSED INSTRUCTIONS BEFORE PROCEEDING. IF ADDITIONAL SPACE IS REQUIRED, ATTACH LIST. ORIGINAL RETURN MUST BE FILED BY APRIL 1, 2022 Contact Name: _______________ Phone No. _______________ Email Address: _______________ A. Total Number of Employees: Federal Employer I.D. Number B. Describe Type of Business: _______________ (Check One) □ Corporation □ Partnership □ Individual doing business C. Check Type of Business: □ Merchant □ Manufacturer □ Service □ Contractor □ Other D. Local Business Address: Phone Number of Business E. Standard Industrial Classification Code of Business (if known) F. Do you lease or rent personal property belonging to others? □ NO □ YES - if yes, see instructions and list below. DESCRIPTION OF EQUIPMENT YOU LEASE NAME AND ADDRESS DATE OF MONTHLY LEASE OR RENT FROM OTHERS NUMBER OF LESSOR INSTALLATION RENTAL LEASED VEHICLES - Name and address of leasing company MAKE MODEL NO. CYL VEHICLE I.D. # YEAR UNIT NO. G. Do you hold personal property belonging to others (consigned property)? □ NO □ YES - if yes, see instructions and list below. DESCRIPTION OF MODEL AND NAME AND ADDRESS DATE OF LENGTH CONSIGNED PROPERTY YEAR OF CONSIGNOR INSTALLATION OF CONSIGNMENT |
Enlarge image | ASSET DEPRECIATION SCHEDULES H. Have you deleted any equipment reported on 2021 return? □ NO □ YES - if yes, see INSTRUCTIONS. A copy of your December 31, 2021 asset listing or depreciation schedule must accompany this return. All assets used by your business or located at your business must be reported, including fully depreciated and expensed items. Do not include costs for installation, freight/delivery, sales tax or licensing. SECTION 1. Do you lease, rent, or loan equipment to others? □ NO □ YES - if yes, list below Attach additional sheets if necessary SERIAL NUMBER NAME OF LESSEE AND ADDRESS YEAR OF COST LEASE TOTAL MONTHLY AND DESCRIPTION WHERE EQUIPMENT IS LOCATED ACQUISITION DATE RENTAL OF EQUIPMENT (Do not use P.O. Box) EXPENDABLE GOODS AND SUPPLIES ON HAND JANUARY 1ST, INCLUDING REPAIR COST OF SUPPLIES ON ASSESSED SECTION PARTS, OFFICE SUPPLIES, FUEL INVENTORIES, MEDICAL AND DENTAL, LINENS, HAND JANUARY 1ST VALUE 2. UNIFORMS, RUG & MAT RENTAL, RESTAURANT/BAR SMALLWARES (GLASSES, PLATES, SILVERWARE, PLASTIC CUPS, ETC.) JANITORIAL, ETC. IF YOU DO NOT REPORT SUPPLIES, PLEASE PROVIDE AN EXPLANATION OF WHY YOUR BUSINESS /3 = DOES NOT HAVE THESE ITEMS, OR AN ESTIMATED SUPPLY VALUE WILL BE ADDED TO THE ACCOUNT. DO NOT INCLUDE INVENTORY FOR SALE OR MANUFACTURER'S PRODUCT INVENTORY. CONSTRUCTION IN PROGRESS "CIP" ON HAND JANUARY 1ST, ENTER THE COST OF COST OF CIP 2A. ALL PERSONAL PROPERTY THAT YOU HOLD IN THIS CATEGORY AND IS NOT BEING ON HAND JANUARY 1ST REPORTED ELSEWHERE ON THIS FORM. X 65% /3 = SECTION 3. Livestock (Cattle, Hogs, Horses, Etc.) Type Number Value _____________________________________ _____________________ _________________ SECTION 4. Use Enclosed Supplemental Forms Cable TV Companies SECTION 5. Use Supplemental Forms for Analog and Digital Equipment Radio & Television Broadcast Companies Only SECTION 6. NOT USED. |
Enlarge image | ASSETS ACQUIRED ON OR BEFORE JANUARY 1, 2006 SECTION 7. Consumer Coin-Operated Equipment SECTION 10. Furniture & Fixtures YEAR OF COST DEPRECIATION ASSESSED YEAR OF COST DEPRECIATION ASSESSED ACQUISITION VALUE ACQUISITION VALUE 2005 & Prior 15% / 3 = 2005 & PRIOR 12% / 3 = TOTALS TOTALS SECTION 8. Computer Hardware YEAR OF COST DEPRECIATION ASSESSED ACQUISITION VALUE 2005 & Prior 5% / 3 = TOTALS SECTION 9. Electronic, Office Machines, Test & Video Equipment SECTION 11. Distributive Trades & Services, Restaurant Equipment & Non-Manufacturing Machinery & Equipment YEAR OF COST DEPRECIATION ASSESSED YEAR OF COST DEPRECIATION ASSESSED ACQUISITION VALUE ACQUISITION VALUE 2005 & Prior 17% / 3 = 2005 & Prior 23% / 3 = TOTALS TOTALS DID YOU KNOW? TYPICALLY DURING AUGUST THROUGH NOVEMBER, APPRAISERS VISIT A PORTION OF ST. LOUIS CITY BUSINESSES. APPRAISERS ALWAYS CARRY PHOTO IDENTIFICATION. IF IT IS LIKELY YOUR BUSINESS WILL RECEIVE A VISIT THIS YEAR, WE WILL SEND ADDITIONAL INFORMATION CLOSER TO THAT TIME. PLEASE FEEL FREE TO CONTACT US WITH ANY QUESTIONS. YOU MAY NOW SUBMIT YOUR ASSET LISTINGS ELECTRONICALLY. HOWEVER, YOU MUST MAIL BACK THE RETURN WITH REQUIRED SIGNATURES. PLEASE SUBMIT IN EXCEL FORMAT AND INCLUDE DESCRIPTION, PURCHASE YEAR, REPORTED SECTION, AND COST. YOU MAY SEND BY EMAIL TO ZASR@STLOUIS-MO.GOV INCLUDE THE ACCOUNT NUMBER (SIX DIGITS AND ONE LETTER) IN THE E-MAIL SUBJECT LINE. |
Enlarge image | ASSETS ACQUIRED ON OR AFTER JANUARY 2, 2006 Use Sections 12 - 15 for Assets Purchased On or After January 2, 2006 Please use Sections 7 - 11 for assets acquired prior to January 2, 2006. Missouri Revised State Statute 137.122 mandates depreciable tangible personal property shall be depreciated for property tax purposes based on the same recovery period allowed for such property under the Internal Revenue Code. Sections 12-15 are based on the Internal Revenue Service Modified Accelerated Cost Recovery System (MACRS). These sections only apply to assets acquired on or after January 2, 2006. Please list motor vehicles in Sections 16-23. SECTION 12. Three Year Recovery Period YEAR OF ACQUISITION COST DEPRECIATION ASSESSED VALUE 2021 75% / 3 = 2020 38% / 3 = 2019 13% / 3 = 2006-2018 5% / 3 = TOTAL SECTION 12 SECTION 13. Five Year Recovery Period YEAR OF ACQUISITION COST DEPRECIATION ASSESSED VALUE 2021 85% / 3 = 2020 60% / 3 = 2019 42% / 3 = 2018 25% / 3 = 2006-2017 10% / 3 = TOTAL SECTION 13 SECTION 14. Seven Year Recovery Period YEAR OF ACQUISITION COST DEPRECIATION ASSESSED VALUE 2021 89% / 3 = 2020 70% / 3 = 2019 55% / 3 = 2018 43% / 3 = 2017 31% / 3 = 2016 18% / 3 = 2006-2015 10% / 3 = TOTAL SECTION 14 SECTION 15. Ten Year Recovery Period YEAR OF ACQUISITION COST DEPRECIATION ASSESSED VALUE 2021 93% / 3 = 2020 79% / 3 = 2019 67% / 3 = 2018 57% / 3 = 2017 48% / 3 = 2016 39% / 3 = 2015 31% / 3 = 2014 22% / 3 = 2006-2013 15% / 3 = TOTAL SECTION 15 |
Enlarge image | Account# TOTAL O.P.P. SECTION 16. Automobiles- (Including Historic) (Attach List if Necessary) OFFICE USE ONLY MAKE MODEL NO. (CHEV, FORD, ETC.) (CAVALIER, TAURUS, ETC.) CYL VEHICLE I.D. NUMBER YEAR TOTAL SECTION 17. Trucks/Tractors – (Including Historic) (Attach List if Necessary) OFFICE USE ONLY MAKE BODY TYPE # OF LENGTH # OF YEAR (CHEV, FORD, (PICKUP, VAN, ETC.) VEHICLE I.D. NUMBER TONS AXLES ETC.) TOTAL SECTION 18. Cycles – (Including Historic) (Attach List if Necessary) OFFICE USE ONLY MAKE VEHICLE I.D. NUMBER NO. CYL CC'S YEAR TOTAL SECTION 19. Buses- (Including Historic) (Attach List if Necessary) OFFICE USE ONLY MAKE SERIES VEHICLE I.D. NUMBER PASSENGER CAPACITY YEAR TOTAL SECTION 20. Recreation Vehicles/Trailers/Motor Homes - (Including Historic) OFFICE USE ONLY (Attach List if Necessary) MAKE TYPE OF TRAILER VEHICLE I.D. NUMBER LENGTH WIDTH YEAR TOTAL SECTION 21. Boats and Motors- (Including Historic) (Attach List if Necessary) OFFICE USE ONLY MAKE OR MODEL VEHICLE I.D. NUMBER HP OR NO. CYL LENGTH YEAR TOTAL SECTION 22. Airplanes- (Including Historic) (Attach List if Necessary) OFFICE USE ONLY MAKE OR MODEL FEDERAL AVIATION NUMBER # HOURS LOGGED YEAR PLEASE INDICATE MAXIMUM CERTIFIED GROSS TAKE-OFF WEIGHT TOTAL SECTION 23. Trailers and Other Miscellaneous Vehicles (Attach List if Necessary) OFFICE USE ONLY MATERIAL # OF MAKE TYPE VIN NUMBER (WOOD, ALUM STEEL, ETC.) LENGTH AXLES YEAR TOTAL TOTAL ASSESSED VALUE ADDRESS WHERE GENERAL LEDGER AND SUPPORTING JOURNALS ARE MAINTAINED Address City Phone No. NOTE: MISSOURI STATE LAW REQUIRES THE PLACEMENT OF AN ASSESSMENT PENALTY ON ALL PROPERTY NOT REPORTED TO THE ASSESSOR BY APRIL 1, 2022. TO AVOID A 10% ASSESSMENT PENALTY YOU MUST FILE YOUR DECLARATION BY APRIL 1, 2022. UNSIGNED OR INCOMPLETE DECLARATIONS CANNOT BE ACCEPTED BY THE ASSESSOR'S OFFICE AND WILL BE RETURNED FOR COMPLETION. I do hereby certify that the foregoing list contains a true and correct statement of all the tangible personal property made taxable by the laws of the State of Missouri, which I owned or which I had under my charge or management on the first day of January, 2022. I further certify that I have not sent or taken or caused to be sent or taken any property out of this State to avoid taxation. DECLARATION MUST BE SIGNED Signature of Owner or Partner or Corporate Officer Date of Signature Print Name as Signed Title Complete Corporate Name if Incorporated Prepared by Phone Number P.P.A. DATE: |
Enlarge image | CITY OF ST LOUIS 2022 BUSINESS TANGIBLE PERSONAL PROPERTY TAX RETURNS INSTRUCTIONS The following instructions correspond with the sections on the Business Personal Property Tax Return. Please review the business name and address and report any name and/or address change on Page One of the form. Indicate the date of the name and/or address change. The return must be signed and dated. Unsigned returns will be returned for signature. Blank returns or returns marked "Same as last year" are not acceptable. To avoid a mandatory 10% assessment penalty, you must submit the return to the Assessor on or before April 1, 2022. A postmark of April 1st will be considered a timely filing. To obtain a receipt as proof that a declaration was filed, please send a self-addressed, stamped envelope along with the return. Personal property assessment appeals may be made to the Board of Equalization in writing on or before the second Monday in July. A. Total number of employees at the local business address as of January 1, 2022, including officers and owners. B. Indicate how the business is legally organized. C. Check the box describing class of business. If the declaration you are filing is for a manufacturing facility in the City of St. Louis, check "Manufacturer." All equipment used in the manufacturing process should be reported to the License Collector. Do not report manufacturing equipment on this form. D. Enter local business address and indicate the phone number of the business. E. Indicate the Standard Industrial Classification Code of the organization. F. List any equipment or vehicles your business leases from others and indicate the lessor of this equipment. G. List any equipment your business has consigned and indicate the consignor of this equipment. H. If assets have been deleted from the 2021 declaration, please list the asset, year of acquisition, cost and brief explanation. Section 1 Please list any and all assets you lease to others and indicate the lessee(s) of these assets. Section 2 Please list the cost of all supplies not for resale 2A Enter the cost of Construction in Progress "CIP" Section 3 List type, number and value of all Livestock owned on January 1st. Section 4 For Cable TV Companies Only - Use enclosed Cable TV Equipment Schedule Section 5 For Radio & Television Broadcasters only - Use enclosed Broadcaster's Depreciation schedule. IF YOU HAVE ANY QUESTIONS, PLEASE CONTACT THIS OFFICE AT 314-622-4181 |
Enlarge image | SECTION CATEGORY EXAMPLES SECTIONS 7 - 11 APPLY TO ASSETS ACQUIRED ON OR BEFORE JANUARY 1, 2006 Section 7 - Consumer Coin-Operated Equipment Section 10 - Furniture & Fixtures Examples: Examples: Laundry Equipment such as washers and dryers Animal Cages Newsboxes Artwork and Decoration Vending Machines Auditorium/Theater Furniture Coin-Operated Bill Changers Beauty and Barber Shop Furniture & Fixtures Cigarette Machines Billiard and Pool Tables Juke Boxes Childcare/Daycare Furniture, Fixtures & Equipment Pinball and Coin-Operated Video Games Hotel Furnishings Snack and Beverage Machines Library Furnishings Section 8 - Computer Hardware (includes Pre-Installed Software) Medical & Dental Furniture & Fixtures Examples: Modular Office Furnishings Lottery Ticket Terminals Office Furniture & Fixtures Personal, Midrange & Mainframe Computers Restaurant Furniture & Fixtures Data Storage Devices Retail Furniture & Fixtures Hubs Signs Servers Window Treatments Workstations Peripheral Equipment Point-of-Sale Equipment Section 9 - Electronic, Office Machines, Test & Video Equipment Section 11 - Distributive Trades and Services, Restaurant Equipment and Examples: Non-Manufacturing Machinery & Equipment Audio Production Examples: Automotive Equipment ATM Equipment Binding Machines Automatic Car Wash equipment Calculators Computer Controlled and Non-Computer Controlled Equipment Cash Registers Construction Equipment Cellular Telephones and Pagers Dry Cleaning Equipment Copiers & Faxes Exercise and Gym Equipment Electronic Scales Landscaping Equipment Electronic Surveillance Equipment Maintenance Equipment Laboratory and Testing equipment Medical & Dental Equipment Mailing Equipment Mortuary Medical Equipment - Electronic Painting equipment Photography & Video Equipment Restaurant Satellite Dishes Robotic Equipment Shredders Supermarket equipment (Dairy, Deli, Frozen Food Cases, etc.) Slide and Overhead Projectors Tanning Equipment Telephone & Switchboard Equipment Theater Equipment Typewriters Trash & Waste Containers SECTIONS 12-15 APPLY TO ASSETS ACQUIRED ON OR AFTER JANUARY 2, 2006 For a complete list of examples, refer to Internal Revenue Service Publication 946, Appendix B, and Tables B-1 & B-2: Section 12 - Three Year Recovery Period Section 14 - Seven Year Recovery Period Examples: Examples: Special Tools, Devices, Molds & Jigs Used to Manufacture: Office Furniture & Fixtures Foods & Beverages Office Equipment (other than specific items listed in Section 13) Finished Plastic Products Telephone Systems & Communication Equipment Fabricated Metal Products Printing & Publishing Equipment TOCSC Equipment consisting of High Frequency Radio & Microwave Systems Computerized Switching, Channeling, Associated Control Equipment Satellite Ground Segment Property Equipment Installed on Customers Premises Support & Service equipment Personal Property with No Class Life Section 13 - Five Year Recovery Period Section 15 - Ten Year Recovery Period Examples: Examples: Computers & Peripherals (as defined in IRS Publication 946) TOSCS Equipment consisting of: Copiers & Duplicating Equipment Electric Power Generating & Distribution Systems Calculators & Adding Machines Central Office Control Equipment Typewriters Assets Used in Distributive Trades & Services Construction Equipment High-Technology Equipment Equipment used in Research 7 Development |