Clay County, MO Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- State sales tax
- 4.225% on rent
- Local sales tax
- County plus city stack
- Transient guest tax
- Up to 5% (§67.1000)
- Platforms
- Collect state tax
Summary
Short-term stays in Clay County owe Missouri's 4.225% state sales tax plus local sales taxes. Cities may add a transient guest tax under RSMo 67.1000. Platforms collect state tax; local taxes may need separate registration.
a tax on the charges for all sleeping rooms paid by the transient guests of hotels or motels situated in the city or county, which shall be not more than five percent per occupied room per night
Full Breakdown
Missouri applies its 4.225% state sales tax to transient accommodations rented for under 30 days, and Clay County and city local sales taxes stack on top. Under RSMo 67.1000, a city or county may also levy a voter-approved transient guest tax of up to five percent per occupied room per night to fund a convention and visitors bureau. Kansas City levies among the highest combined lodging taxes in the state on its Northland rentals. Airbnb and Vrbo collect and remit Missouri sales tax automatically; hosts booking directly, and any separate local transient guest tax, must register with the Missouri Department of Revenue and the city.
Violations & Fines
Failure to collect or remit lodging taxes brings back taxes plus penalties and interest from the Missouri Department of Revenue. Direct-booking hosts must register and file returns themselves.
Frequently Asked Questions
What tax do I owe on a Clay County rental?
Does Airbnb handle the tax?
Sources & Official References
Other rules in Clay County
How Clay County compares: Cities with the Highest Short-Term Rental Taxes·Compare Clay County to another location·View the Missouri short-term rentals overview
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