St. Louis, MO Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Base tax
- 2% of gross daily receipts
- Additional tax
- 1% (combined 3% total)
- Filing
- Quarterly, sworn statement to Comptroller
- License hold
- No license until tax paid
- STR reach
- Applies to permitted short-term rentals
Summary
St. Louis taxes hotel and motel stays at a combined 3% of gross daily rental receipts from transient guests: a 2% base tax plus a 1% additional tax layered on top.
There is levied a tax of two percent of the gross daily rental receipts due from or paid by transient guests, in addition to the tax levied on hotels and motels in Section 25.36.130. ... In addition to the taxes levied on hotels and motels pursuant to Sections 8.06.514 and 25.36.130, there is levied an additional tax of one percent of the gross daily rental receipts due from or paid by transient guests of hotels and motels.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 11).
Full Breakdown
Section 8.06.512 levies a 2% tax on gross daily rental receipts paid by transient guests (occupants of 31 days or less) at any hotel or motel, and Section 8.06.514 adds a further 1% on the same receipts, for a combined 3% city tax. Operators must file a sworn quarterly statement of gross receipts with the City Comptroller by July 31, October 31, January 31, and April 30. The License Collector will not issue or renew a hotel/motel operating license until the tax is fully paid. Short-term rental permit rules under Chapter 25.57 confirm this hotel-motel room tax also reaches short-term rentals, referencing the License Collector's authority under RSMo §§ 67.657 and 67.619.
Violations & Fines
No hotel or motel operating license issues until the 2% and 1% taxes are fully paid; the License Collector withholds or can pull the license for nonpayment, and the tax follows the operator into short-term rental permitting under Chapter 25.57.
Frequently Asked Questions
What is the total hotel tax rate in St. Louis?
Do short-term rentals like Airbnbs owe this tax?
How often is the tax filed?
Sources & Official References
Other rules in St. Louis
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