St. Peters, MO Hotels & Lodging: Transient Occupancy Tax (2026)

St. Peters Municipal Code Section 145.035 defines a taxable HOTEL as a building or group of contiguous buildings under common management with more than ten sleeping rooms rented singly, and a MOTEL as cabins or rooms with individual sleeping accommodations and individual entrances for transient guests. A TRANSIENT GUEST is anyone occupying a room for thirty-one days or less in a calendar quarter. Under Subsection B, adopted pursuant to Section 67.1003.5, RSMo., the Board of Aldermen levies a two percent (2%) tax on room charges paid by transient guests at hotels and motels in the City of St.

Peters, Missouri. The tax took effect July 1, 2012, stacks on top of every other tax already imposed by law, and by Subsection C its proceeds fund tourism promotion only; it must be stated as a separate line item from other charges and taxes on the guest folio. Hotels and motels remit the tax monthly to the City Collector, due on or before the 20th day of the month based on the prior month's gross daily receipts, and must file true reports supporting the amount owed.

The City Collector or an authorized representative may inspect a hotel's or motel's books and records at any reasonable time to verify the accuracy of those monthly filings. Because the ordinance's own definition of HOTEL requires more than ten sleeping rooms under one management, the printed text does not extend the tax, on its face, to a single-unit short-term rental listed on a site such as Airbnb; property owners renting fewer than ten rooms should confirm their own filing obligations with the City Collector's office directly.