Hotels & Lodging in Missouri (2026)
8 rules on the books across Missouri, 8 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.
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. 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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