Jackson County, MO Short-Term Rentals: Taxes & Fees (2026)

Kansas City voters approved a 7.5% convention and tourism tax on STRs in April 2023, effective August 1, 2023, through Ordinance Nos. 230267/230268, which added Article VIII to Chapter 56 of the Code of Ordinances. The tax applies to the gross receipts paid by transient guests for sleeping rooms and accompanying services for stays of 30 or fewer consecutive days. A separate $3.00 per-room-night occupancy fee is imposed and, if separately stated and passed through to the guest, becomes part of gross receipts and is itself subject to the 7.5% rate. Both are reported on Form RD-306, filed electronically through Quick Tax (kcmo.gov/quicktax) at the same frequency the operator uses to remit state sales tax (typically monthly or quarterly). KC also charges a $200 annual STR registration fee under Chapter 56 Art. VIII. Missouri's statewide sales tax of 4.225% under RSMo §144.020 applies to all stays under 31 days; Jackson County and the relevant city add local sales tax on top. Airbnb collects and remits state and local sales tax in Missouri but does NOT collect KC's 7.5% Transient Boarding and Accommodation Tax or the $3 occupancy fee — operators must register with the KC Revenue Division and remit themselves. Outside Kansas City, each Jackson County city sets its own rules; unincorporated parcels owe only the state and local sales taxes (no county STR tax exists).