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

Section 405.735, adopted by Ordinance No. 2385 on October 17, 2019, sets the entry cost and ongoing tax obligations for short-term rentals inside the Zoning Regulations. Every operator must apply for approval through the Building Department of City Hall, and the permit fee is $75, a sum that already includes the cost of the business license rather than stacking a separate license fee on top. Where the zoning area does not already authorize short-term rentals, a Conditional Use Permit may be required before the City will approve a rental outside the approved zoning districts, which are R3, C1 and Mixed Use by right, or R1 and R2 by Conditional Use Permit.

Beyond the permit fee, Section 405.735 makes clear that the short-term rental of a residence or lodging room remains subject to all applicable taxes, including lodging taxes, sales taxes and business license regulations, on top of the zoning permit itself. The section also ties tax compliance to inspection: the rental is separately subject to Fire Code and Building Code inspection requirements. Advertising or offering a short-term rental for rent without the business license or City permit, or in conflict with this Section, is listed as its own violation, distinct from any tax delinquency the operator's other licenses might trigger. Enforcement of the permit and its fee runs through the Building Official under Section 405.740, the Zoning Regulations' general administration and penalty provision.