Unincorporated Boone County does not levy a county lodging tax or STR registration fee. STR operators owe Missouri 4.225% state sales tax plus the Boone County 1.75% sales tax (6.225% combined minimum). Inside Columbia, the City adds a 5% lodging tax and STR business license/CUP fees.
Boone County has not adopted a county-wide hotel/lodging tax under RSMo 67.671 (tourism sales tax) or RSMo 67.1000-1003 (transient guest/lodging tax) for unincorporated areas. Operators owe the Missouri 4.225% state sales tax (RSMo Ch. 144) and the Boone County 1.75% general sales tax on stays under 31 days, for a 6.225% minimum combined rate. The county does not require STR registration or charge a county STR permit fee. Inside the City of Columbia, an additional 5% transient guest tax applies (3% Convention & Visitors Bureau, 1% CVB grants, 1% Columbia Regional Airport terminal), plus the city's 2% sales tax and STR business license, certificate of compliance, and possible Conditional Use Permit fee under the 2024 STR ordinance (effective June 1, 2024; full compliance June 1, 2025). Airbnb collects MO state sales tax on behalf of hosts but does not collect Boone County sales tax — confirm current collection scope with the Missouri DOR.
Failure to remit Missouri state or Boone County sales tax can result in DOR assessments, interest, and penalties under RSMo 144.250. Within Columbia, operating without a business license or certificate of compliance under the 2024 STR ordinance is a municipal violation enforceable by the City. Confirm current rates and registration requirements with Missouri DOR (573) 751-5860 and Boone County Collector at (573) 886-4285.
Boone County, MO
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Boone County, MO
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Boone County, MO
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Boone County, MO
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Boone County, MO
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Boone County, MO
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