The Complete Missouri STR Lodging Tax Guide: Airbnb and VRBO Missouri Occupancy Tax Breakdown

Feeling overwhelmed by Missouri's taxes for your short-term rental? Those confusing lodging and occupancy taxes can make even seasoned hosts scratch their heads. But don't worry. We're here today to guide you through them all!

Missouri-Wide Lodging Tax Requirements for Airbnb Hosts

All short-term rental operators in Missouri must collect and remit certain state-level taxes for stays of 30 nights or less. There are two main taxes that all Missouri hosts need to collect. The State Lodging Tax is 4.225%, and the State Sales Tax is 4.225%. Both taxes are applied to the total rental price, including cleaning fees, and other charges.

The Missouri Department of Revenue requires hosts to collect these taxes from guests and remit them either monthly or quarterly, depending on your tax liability amount.

The Missouri House also recently passed a bill that would limit the tax rate on short-term rentals to 19% instead of 32%, treating them as homes rather than commercial properties. This legislation (House Bill 1086) is currently under consideration in the Missouri Senate and could significantly impact how STRs are taxed in the future. However, this is still an ongoing procedure, so we aren't covering that quite yet.

Example: A 2-night stay at $100 per night with a $50 cleaning fee.

• Nightly Rate: $100 x 2 = $200
• Cleaning Fee: $50
• Subtotal for 2-night stay: $250
• State Lodging Tax (4.225%): $10.56
• State Sales Tax (4.225%): $10.56
• Total Tax Collected: $21.12
• Total Guest Payment: $271.12

County and City-Wide Occupancy Tax Requirements

St. Charles County

Hosts in St. Charles County are required to collect what's called a "Sleeping Room Tax." This applies to all Airbnb and VRBO stays for for 5% of the total price.

Example: A 2-night stay at $130 per night and a $65 cleaning fee.

1. Nightly Rate: $130 x 2 = $260
2. Cleaning Fee: $65
3. Subtotal for 2-night stay: $325
4. State Lodging Taxes (4.225%): $13.73
5. State Sales Tax (4.225%): $13.73
6. St. Charles County Sleeping Room Tax (5%): $16.25
7. Total Tax Collected: $43.71
8. Total Guest Payment: $368.71

St. Louis

St. Louis is Missouri's largest short-term rental market, with over 4,500 active STR listings in 2024. STR operators in St. Louis must collect a handful of different taxes. The Convention and Sports Tax at 3.5%, the Convention Tourism Tax at 3.75%, and a relatively new 3% STR fee that was recently approved. All of these taxes are applied to the total listing price, inclusive of cleaning fees.

Example: A 3-night stay at $150 per night with a $75 cleaning fee.

1. Nightly Rate: $150 x 3 = $450
2. Cleaning Fee: $75
3. Subtotal for 3-night stay: $525
4. State Lodging Tax (4.225%): $22.18
5. State Sales Tax (4.225%): $22.18
6. Convention and Sports Tax (3.5%): $18.38
7. Convention Tourism Tax (3.75%): $19.69
8. New STR Fee (3%): $15.75
9. Total Tax Collected: $98.18
10. Total Guest Payment: $623.18

Hannibal

The historic city of Hannibal has specific tax requirements for STR operators, which total 14% of local taxes. The split is 6% as a lodging tax and 8% as a sales tax.

Example: A 2-night stay at $120 per night with a $60 cleaning fee.

1. Nightly Rate: $120 x 2 = $240
2. Cleaning Fee: $60
3. Subtotal for 2-night stay: $300
4. State Lodging Tax (4.225%): $12.675
5. State Sales Tax (4.225%): $12.675
6. Hannibal Lodging Tax (6%): $18.00
7. Hannibal Sales Tax (8%): $24.00
8. Total Tax Collected: $67.35
9. Total Guest Payment: $367.35

Independence

Independence hosts are subject to a local tax called the "Hotel Tax." While the name refers to hotels, it still encompasses STRs as it includes all stays less than 30 days.

Example: A 4-night stay at $110 per night with a $110 cleaning fee.

1. Nightly Rate: $110 x 4 = $440
2. Cleaning Fee: $110
3. Subtotal for 4-night stay: $550
4. State Lodging Tax (4.225%): $23.24
5. State Sales Tax (4.225%): $23.24
6. Hotel Tax (6.5%): $35.75
7. Total Tax Collected: $82.23
8. Total Guest Payment: $632.23

Jefferson City

Hosts in Jefferson City are required to remit a local lodging tax of 7% and a Sales tax of 2%. Both taxes apply to the entire listing price, including cleaning fees and reservations of 29 nights or shorter.

Example: A 3-night stay at $120 per night with a $80 cleaning fee.

1. Nightly Rate: $120 x 3 = $360
2. Cleaning Fee: $80
3. Subtotal for 3-night stay: $440
4. State Lodging Tax (4.225%): $18.59
5. State Sales Tax (4.225%): $18.59
6. Hotel Tax (6.5%): $30.8
7. Sales Tax (2%): $8.8
8. Total Tax Collected: $76.77
9. Total Guest Payment: $516.77

Wrapping Things Up

Tax compliance doesn't have to be a headache. By understanding your obligations and being prepared to remit, you'll sleep better at night, knowing your Missouri Airbnb business is fully compliant.

To learn more about Missouri-specific taxes, check out the official Missouri Department of Revenue website.