Hotels & Lodging in Missouri (2026)
10 rules on the books across Missouri, 10 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Transient Occupancy Tax
Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.
Blue Springs
Some RestrictionsEvery hotel and motel operator in the City of Blue Springs, Missouri owes an additional license tax of six and one-half…
Read full rule →Columbia
Some RestrictionsColumbia, Missouri levies a 5% additional license tax on gross daily rental receipts from hotel, motel…
Read full rule →Independence
Some RestrictionsIndependence taxes hotel and extended stay rentals at six and one-half percent of gross daily rent, collected by…
Read full rule →Kansas City
Some RestrictionsKansas City levies a 7.5% transient boarding and accommodation tax on sleeping-room charges paid by guests of…
Read full rule →O Fallon
Some RestrictionsO'Fallon collects a 5% transient guest tax on every sleeping room rented within city limits, on top of state and county…
Read full rule →Springfield
Some RestrictionsSpringfield, Missouri levies a 5% license tax on gross rental receipts from hotels, motels, tourist courts and…
Read full rule →St Peters
Some RestrictionsThe City of St. Peters, Missouri levies a two percent (2%) transient guest tax on every occupied hotel and motel room…
Read full rule →St. Louis
Some RestrictionsSt. Louis taxes hotel and motel stays at a combined 3% of gross daily rental receipts from transient guests: a 2% base…
Read full rule →St. Louis County
Some RestrictionsSt. Louis County levies a 3% convention and tourism tax on room charges paid by transient guests at hotels and motels…
Read full rule →Kirkwood
Light RestrictionsKirkwood does not charge hotels a separate lodging or transient occupancy tax. Chapter 13's business license fee…
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