O'Fallon, MO Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 5% of room charge
- Remittance deadline
- 30 days after month end
- Paid to
- City Collector
- Penalty
- 5% of avg. monthly tax, 12-mo. basis
- Oversight body
- O'Fallon Convention & Visitors Bureau
Summary
O'Fallon collects a 5% transient guest tax on every sleeping room rented within city limits, on top of state and county sales tax. Operators must remit the tax to the City Collector within 30 days after each month ends, and the revenue funds the O'Fallon Convention and Visitors Bureau.
Any person, partnership, venture or corporation now or hereafter engaged in the business of letting sleeping rooms within the City of O'Fallon, Missouri, shall collect a tax sum equal to five percent (5%) of the charge for the sleeping room, in addition to the charge for the sleeping room and shall be in addition to any and all taxes imposed by law; provided, however, that non-governmental agencies Congressionally mandated to provide disaster relief services and all government agencies exempt from the payment of sales taxes shall be exempt from the tax imposed under this Section. No such tax shall be applicable, levied or collected where payment for a sleeping room is being made by such an agency. The tax shall be remitted to the City Collector within thirty (30) days after the last day of each calendar month.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4860992; v58 updated 2026-05-14; through 05-14-2026).
Full Breakdown
010, any person, partnership, venture or corporation letting sleeping rooms in the City of O'Fallon must collect a tax equal to 5% of the room charge, separate from and in addition to any other tax imposed by law. The only carve-out is for non-governmental agencies congressionally mandated to provide disaster relief and government agencies already exempt from sales tax; no tax applies when such an agency is paying for the room. Collected tax must be remitted to the City Collector within 30 days after the last day of each calendar month, and the City Collector maintains a dedicated Transient Guest Tax Fund so the money is not commingled with other revenue.
The ordinance also created the O'Fallon Convention and Visitors Bureau (OCVB) and a nine-member Board of Directors, made up of a Council Member liaison, two city officials (the Finance Analyst and Economic Development Director), two business-district representatives, two hospitality-industry business owners, and two citizens at large, all appointed by the Mayor, to advise the City Council on how the tax revenue is spent on tourism promotion. 030, both of which apply broadly to retail sales rather than specifically to lodging.
Violations & Fines
Section 145.010(C) makes failure to comply with the Transient Guest Tax Ordinance an infraction. On conviction, an operator is fined 5% of the average monthly transient guest tax the business collected over the previous 12 months, a penalty tied directly to the operator's own lodging revenue rather than a flat dollar amount.
Frequently Asked Questions
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Sources & Official References
Other rules in O'Fallon
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