Columbia, MO Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 5% of gross daily rental receipts
- Applies to
- Hotels, motels, B&Bs, short-term rentals
- Remittance due
- 20th of following month
- Late penalty
- 10% first month, 2% after
- Rate drops to 4%
- On or before Jan. 1, 2040
Summary
Columbia, Missouri levies a 5% additional license tax on gross daily rental receipts from hotel, motel, bed-and-breakfast, and short-term rental stays, remitted monthly and funding the city's tourism and airport funds.
(a)In addition to the license fees levied on hotels and motels pursuant to section 13-20 of this Code there is hereby levied upon every person engaged in the business of operating and carrying on the business of the operation of a motel or hotel, an additional license tax of five (5) percent of the gross daily rental receipts due from or paid by any transient guests at hotels or motels. Such tax shall decrease to four (4) percent on or before January 1, 2040.(b)The said license tax under this section shall be remitted to the city manager or his designee monthly and shall be due and payable on or before the twentieth day of the month for the license tax due for the preceding month. (Code 1964, § 11.1400(B), (C); Ord. No. 22951, § 1, 9-19-16)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 138).
Full Breakdown
City Code § 26-78 imposes a 5% license tax on gross daily rental receipts collected from transient guests at hotels or motels, on top of the base hotel/motel license fee in § 13-20. Section 26-76's Article IV definitions sweep in bed and breakfasts and short-term rentals as "hotel, motel or tourist court" operators for this tax. Operators must remit the tax to the Columbia, Missouri city manager monthly, due by the 20th of the following month. Under § 26-77, while the rate sits at 5%, 60% of proceeds fund conventions/tourism/economic development, 20% fund tourist attractions, and 20% fund airport terminal improvements within Boone County's county seat; the rate drops to 4% on or before January 1, 2040.
Violations & Fines
Unpaid tax accrues a 10% penalty the first delinquent month and 2% each month after; the city manager may suspend or revoke the business or liquor license, and false statements carry fines up to $500 or 90 days' jail.
Frequently Asked Questions
Does Columbia's hotel tax apply to short-term rentals like Airbnbs?
Who administers Columbia, Missouri's hotel occupancy tax?
Sources & Official References
Other rules in Columbia
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