Kirkwood, MO Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Occupancy/lodging tax
- None
- Hotel license fee
- $7/room, minimum $35
- Same fee applies to
- B&Bs, private clubs
- Issuing office
- Director of Finance
- License revocation
- § 13-54
- Default penalty
- § 1-8, $5-$1,000 fine
Summary
Kirkwood does not charge hotels a separate lodging or transient occupancy tax. Chapter 13's business license fee schedule instead charges hotels a flat annual license fee of $7 per room, with a minimum of $35, the same rate applied to bed-and-breakfast establishments and private clubs.
Hotels ... $7 per room, but not less than $35 ... The license tax provided for in this article is assessed and payable for the privilege of engaging in and doing business in the City, and under this article a business shall be classified as that of a merchant, manufacturer or service occupation according to the principal activity of business.
Full Breakdown
Kirkwood's Code of Ordinances has no chapter or section imposing a percentage-based transient occupancy or lodging tax on hotel stays. What exists instead is the business license tax schedule in § 13-34, which lists 'Hotels' among the licensed business occupations and sets the fee at $7 per room, but not less than $35, regardless of room rate or occupancy. Section 13-35 explains that this license tax is assessed and payable for the privilege of doing business in the City, not as a tax on the guest's stay, and businesses are classified as merchants, manufacturers, or service occupations for licensing purposes.
The same $7-per-room, $35-minimum fee applies to bed-and-breakfast establishments and to private clubs, so Kirkwood treats short-term lodging businesses on a comparable license-fee basis across categories rather than singling out hotels for a distinct guest-facing tax. Any hotel operating in the City must obtain this business license from the Director of Finance before opening, in addition to any zoning approvals and building permits that apply to its property.
Violations & Fines
Operating a hotel without the required business license is enforced through Chapter 13's licensing provisions. The Director of Finance can revoke a business license for good cause under § 13-54, including failure to pay the license tax, failure to obtain a required occupancy permit, or any violation of City or state ordinances, and revocation for a sales tax deficiency follows a 10-day notice period. Absent a specific penalty, Code violations are punishable under § 1-8 by a fine of $5 to $1,000, imprisonment for up to three months, or both, with each day of continued violation counted as a separate offense.
Frequently Asked Questions
Does Kirkwood charge a hotel or lodging tax on top of the room rate?
How much is Kirkwood's hotel business license fee?
Can Kirkwood revoke a hotel's business license?
Sources & Official References
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