Independence, MO Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 6.5% of gross daily rent
- Applies to
- Hotels & extended-stay hotels
- Returns due
- 20th of following month
- Late penalty
- 10% first month, 2%/month after
- Administered by
- Director of Finance
Summary
Independence taxes hotel and extended stay rentals at six and one-half percent of gross daily rent, collected by operators and remitted monthly to the Director of Finance under Chapter 5, Article 3.
There is hereby levied a tax of six and one-half percent of the gross daily rent due from or paid by transient guests of all hotels and extended stay hotels in addition to the fees charged for occupation licenses required for the operation of all hotels as set forth in Article 1 of this chapter. The Director of Finance shall be responsible for the administration and levy of this tax.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 13).
Full Breakdown
The tax applies to every hotel and extended stay hotel in the city, covering guests classified as transient occupants staying 30 consecutive days or fewer. Operators collect the 6.5% levy on gross daily rent, file a monthly return with the Director of Finance by the 20th of the following month, and remit the tax collected at that time. Unpaid tax becomes delinquent after 30 days, and the city will not renew a hotel's business license until the operator is current on tax, penalties, and interest, or has a signed payment agreement.
Violations & Fines
Filing a false or fraudulent return, or failing to file or pay, is punishable by up to a $500 fine or three months' imprisonment, plus a 10% penalty the first month and 2% each month after.
Frequently Asked Questions
Do short-term rentals owe this tax?
What happens if a hotel operator doesn't file the tax return?
Sources & Official References
Other rules in Independence
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Transient Occupancy Tax in Nearby Cities
How other cities in Jackson County handle transient occupancy tax.