PDF document
- 1 -
  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 
                                                                                                                                                  



- 2 -
                                            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. 
 



- 3 -
                                    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. 
 



- 4 -
                      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                                                            
      



- 5 -
 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:      
 



- 6 -
                                                                                  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 



- 7 -
                                                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 
   






PDF file checksum: 1280437486

(Plugin #1/9.12/13.0)