St. Louis County, MO Short-Term Rentals: Taxes & Fees (2026)

St. Louis County Department of Revenue, Licensing Division administers two county lodging taxes that explicitly cover hotels, motels, bed and breakfasts, and transient home rentals through online platforms like Airbnb and VRBO: the 3.75% Convention and Tourism Tax (remitted to the St. Louis Convention and Visitors Commission, with 4/15 directed to the Regional Arts Commission) and the 3.5% Convention and Sports Tax (used for tourism infrastructure including the domed stadium and Creve Coeur Soccer Complex). Both taxes are reported quarterly using St. Louis County's 3.75% and 3.5% Sales Report forms and are due 20 days after the end of the calendar quarter. These county lodging taxes apply countywide, including the 88+ incorporated municipalities and unincorporated areas. Missouri statewide sales tax of 4.225% (RSMo Chapter 144) and applicable city/county local sales taxes are also due on transient lodging gross receipts. There is no countywide STR-specific operating permit chapter in the St. Louis County Revised Ordinances; cities like Maryland Heights, Kirkwood, Florissant, and Chesterfield set their own STR licensing rules.