State Airbnb laws2026 26 sources cited

Missouri Short-Term Rental Laws & Hotel Tax (2026)

Short-term rentals are legal in Missouri with no state permit; cities set the rules. Branson, Kansas City, Springfield and Columbia require a local license, and the 4.225% state sales tax plus local lodging taxes apply.4,5,9,10,12,17,20,22,23

Source: AirROI Reviewed by , Founder @ AirROI Rules checked

From 24 official sources and 2 Airbnb help pages. Not legal advice.

The short answer

Missouri Airbnb Laws in Brief

  • No statewide permit: the city or county where the home stands sets licenses, zoning and limits.
  • Branson: $100 business license plus $150 STR permit. Kansas City: $200 a year. Springfield: from $25 to $715.
  • Columbia caps rental nights by tier (30, 120 or 210 a year); Kansas City bars non-resident rentals in residential zones.
  • Taxes: 4.225% state sales tax plus local sales tax and city lodging taxes such as Branson 4%, Springfield 5% and Kansas City 7.5% plus $3 a night.

At a glance

Missouri Short-Term Rental Laws at a Glance

State license required
Yes
Latest rule change
May 3, 2026

The laws in brief

The rules a Missouri host meets first, each linked to the ordinance, statute or official page it comes from. Details and exceptions follow below.

Missouri Short-Term Rental Laws at a Glance
TopicRule
PermitNo state permit for a single rental home1,2
Who can hostKansas City: non-resident rentals only in commercial zones17
WhereOsage Beach: no STR-specific restrictions19
Night capColumbia: night caps by tier22
GuestsKansas City: two guests per bedroom, eight maximum5
Listing displayColumbia: license number on every listing23
SafetyBranson: fire safety inspection, valid three years10,12
NeighborsKansas City: no event or party rentals5

Your home

Can You Host an Airbnb in Missouri? It Depends on the Home

Whether you can host in Missouri turns on whose home it is and whether you live there.

Your own home, rented while you're away or a room with you present

Allowed with conditions

Allowed, and usually the easiest to license. Kansas City treats a rental at your primary residence as a resident short-term rental (registration $200 a year), Springfield's Type 1 license starts at $25 and is allowed in every zoning district, and Branson's rules do not cover rentals within a primary residence. Columbia limits a long-term resident's Tier 1 to 30 nights a year.5,10,17,20,22

A second home or investment property you don't live in

Allowed with conditions

Depends on the city. Kansas City allows non-resident rentals only in commercial zones and with 1,000-foot spacing, Springfield requires a Type 2 permit in single-family districts ($715, 500-foot spacing), Branson requires a business license and STR permit, and Osage Beach has no STR-specific rules.10,17,19,20

A Lake of the Ozarks home or condo in Osage Beach

Allowed

Osage Beach does not restrict short-term rentals in residential zones or require a city business license, except for a 30-day minimum stay in R-3 multi-family zones. Sales tax goes to the state and lodging tax to Camden or Miller County.19

A unit in a multi-unit building

Allowed with conditions

Building-level caps apply in some cities. Kansas City allows fewer than 12.5% of the units in a building of three or more to be registered non-resident rentals, and St. Louis's paused ordinance capped non-occupied permits by building size.5,13,17

A rented home (tenant hosting)

Allowed with conditions

A tenant in Kansas City shows a lease or other proof of possession and files an owner consent affidavit with the registration. Columbia issues its certificate to an owner or authorized tenant.17,23

Permit

Do You Need a License for Airbnb in Missouri?

Yes. Missouri hosts need the City short-term rental license from the City governments, such as Branson (Finance and Fire departments), Kansas City (Neighborhood Services), Springfield (Planning and Development) and Columbia (Community Development). It costs $100.4,5,9,10,12,17,20,22,23

Who needs it
Hosts in cities that require one, including Branson, Kansas City, Springfield and Columbia. Osage Beach requires no city license, and St. Louis's permit requirement is not being enforced under a court order.4,5,9,10,12,17,20,22,23
Issued by
City governments, such as Branson (Finance and Fire departments), Kansas City (Neighborhood Services), Springfield (Planning and Development) and Columbia (Community Development)
Valid for
Branson: the business license runs May 1 to April 30 and the STR permit lasts three years. Kansas City: registrations last one year and renew annually. Springfield: permits last one year.
Processing
Springfield: up to 12 weeks. Branson business licenses generally take 7 to 10 business days.
Platform checks
No statewide verification. Columbia requires the rental licensing number on every listing, and Airbnb collects the state and local sales taxes automatically.

Fees

Fees
FeeAmount
Branson short-term rental business licenseCharged for each address; the license year runs May 1 to April 30.$100
Branson STR permit (fire safety inspection)Paid before the fire safety inspection; the permit expires three years after approval.$150
Kansas City short-term rental registrationYearly registration fee per unit; a major event registration costs $50.$200
Springfield Type 1 (operator-occupied) licenseBusiness license fee starting at $25, based on gross receipts.$25
Springfield Type 2 (non-operator-occupied) permitIncludes the planning fee, a $30 inspection fee and the business license, which starts at $25.$715
St. Louis permit application (ordinance paused)Non-refundable application fee under Ordinance 71729; the city has paused collection while the court order is in effect.$150

Who qualifies

  • Branson: a separate business license for each address, a Missouri sales tax license and a fire safety inspection; rentals within a primary residence are outside the STR definition
  • Kansas City: proof of possession and a tax clearance letter; non-resident rentals only in commercial zones
  • Springfield: Type 1 for operator-occupied homes in any zone, Type 2 for non-operator-occupied homes in R-SF and R-TH districts, Type 3 in other districts
  • Columbia: zoning approval, a rental inspection and a business license; one certificate per owner or authorized tenant

How to apply

  1. Confirm the property is inside the city limits and check its zoning (Branson mapping system, Kansas City Parcel Viewer, Springfield zoning review).
  2. Register for a Missouri sales tax account with the Department of Revenue (MyTax Missouri or Form 2643); Branson requires it before issuing a business license, and Kansas City requires city tax accounts and a tax clearance letter.
  3. Apply through the city's portal: Branson's Citizenserve, Kansas City's CompassKC, Springfield's eCity, or Columbia's emailed application.
  4. Pass the required inspection (fire safety in Branson, occupancy in Springfield for Type 3, rental inspection in Columbia).
  5. File the local lodging or tourism tax returns on time (Branson and Springfield monthly, Kansas City quarterly).

Permit rules

No state permit for a single rental home
Missouri's state lodging license, issued by the Department of Health and Senior Services, covers lodging establishments with five or more guest rooms. Permits for a typical rental home come from the city or county.1,2
Permits and zoning are set locally
Permitting, zoning, safety and health rules come from the governments that regulate the property's location, so a host checks the city and county before listing.25
Branson: business license and STR permit
A host in the City of Branson needs a short-term rental business license and a short-term rental permit, and pays a tourism tax bond when applying.10 Applies to: Branson
Branson: $100 license and $150 permit
The Branson business license costs $100 a year for each address and runs from May 1 to April 30. The STR permit costs $150 and is issued by the Fire Department after a fire safety inspection.10 Applies to: Branson
Kansas City: annual registration, $200
Every short-term rental dwelling unit in Kansas City needs a registration that costs $200 a year, expires after one year and is not transferable to a new owner. Each unit needs its own application.5,17,24 Applies to: Kansas City
St. Louis: permit ordinance on hold by court order
The City of St. Louis does not enforce the permit requirements of its 2023 short-term rental ordinance (Ordinance 71729) while a court order issued April 22, 2025 is in effect, and it has paused permit applications and permit fee collection.13,14 Applies to: St. Louis · In force since April 22, 2025
St. Louis: business license and 3% fee since February 2026
Since February 23, 2026 every short-term rental operator in St. Louis must hold a short-term rental business license and pay a 3% license fee on the rent charged, filed quarterly.3,16 Applies to: St. Louis · In force since February 23, 2026
Springfield: from $25 to $715
Springfield permit fees are a business license starting at $25 for Type 1, $715 for Type 2 (including the planning fee, a $30 inspection and the license), and a $30 inspection fee plus the business license for Type 3. Permits last one year.20 Applies to: Springfield
Columbia: license number on every listing
Columbia operators must include the rental licensing number on any website or media listing for the short-term rental.23 Applies to: Columbia

Who can host

What Missouri Cities and Counties Can and Can't Regulate

Branson: rentals within a primary residence fall outside the STR definition
Branson defines a short-term rental as a dwelling unit rented for one to 30 consecutive nights and leaves out rentals that operate within a primary residence and lodging establishments.10 Applies to: Branson
Kansas City: non-resident rentals only in commercial zones
Kansas City splits rentals into resident and non-resident. A non-resident rental, where no one lives at the property at least 270 days a year, is prohibited in residential zones and can operate only in commercially zoned areas.17 Applies to: Kansas City · In force since June 15, 2023
Kansas City: 1,000-foot and 12.5% limits
A non-resident rental in a building of one or two units cannot be within 1,000 feet of another registered non-resident rental, and in a building of three or more units fewer than 12.5% of the units may be registered. Rentals permitted before the 2023 change are exempt.5,17 Applies to: Kansas City · In force since June 15, 2023
St. Louis: unit caps in the paused permit ordinance
Under Ordinance 71729 an occupied permit requires the unit to be the applicant's primary residence, and an owner could hold permits for no more than four non-occupied units. Per-building percentage caps also apply.13 Applies to: St. Louis · In force since November 6, 2024
Springfield: three license types
Springfield registers and licenses both owner-occupied and non-owner-occupied short-term rentals. Type 1 (operator-occupied) is allowed in every zoning district, Type 2 (non-operator-occupied) in R-SF and R-TH districts, and Type 3 in all other districts.20 Applies to: Springfield
Springfield: 500-foot spacing for Type 2
No Type 2 short-term rental in Springfield may be within 500 feet of another Type 2, and an application is denied if at least two or 30% of adjacent owners, whichever is greater, object in writing.20 Applies to: Springfield
Osage Beach: no STR-specific restrictions
Osage Beach has no regulations that restrict or prohibit short-term rentals in residential zones, and no city business license is required. The R-3 multi-family zones require a 30-day minimum stay.19 Applies to: Osage Beach

Local rules

Local Rules in Missouri's 6 Largest Airbnb Markets

A state license doesn't replace local rules. Cities and counties still set registration, occupancy, parking and safety requirements. These are Missouri's largest markets by active Airbnb listings, with the share of each market's listings that display a registration or license number.

The largest markets and how each registers rentals
MarketLocal registration
Branson Taney CountyRequired
St. Louis City of St. Louis (independent city) CountyRequired
Kansas City Jackson CountyRequired
Osage Beach Camden County (part of the city lies in Miller County) CountyNone
Springfield Greene CountyRequired
Columbia Boone CountyRequired

  1. 1. Branson

    Taney County

    Branson welcomes short-term rentals but requires a business license ($100 a year per address) and an STR permit ($150, issued by the Fire Department after a fire safety inspection and valid three years). Hosts also pay a 4% city tourism tax directly to the city; no platform remits it.10,11,12

    • Business license $100 a year per address; license year May 1 to April 30
    • STR permit $150 after a fire safety inspection; valid 3 years
    • 4% tourism tax, paid monthly by the 20th; Airbnb and Vrbo do not remit it
    • Missouri retail sales tax license required

  2. 2. St. Louis

    City of St. Louis (independent city) County

    St. Louis passed a permit ordinance in 2023, but a court order issued April 22, 2025 bars the city from enforcing it, and the city's permit page says it is not enforcing the permit requirements. Since February 23, 2026 operators must hold a short-term rental business license and pay a 3% fee quarterly, on top of the 3.5% and 3.75% hotel/motel taxes.3,13,14,15,16

    • Permit ordinance 71729 on hold under a court order since April 22, 2025
    • Short-term rental business license and 3% quarterly fee since February 23, 2026
    • Hotel/motel taxes 3.5% + 3.75%, collected by Airbnb
    • Paused ordinance: primary residence for occupied permits; up to four non-occupied units per owner; $500 fine per violation

  3. 3. Kansas City

    Jackson County

    Kansas City requires a $200 yearly registration for every short-term rental. Rentals where the registrant lives on site at least 270 days a year are resident rentals; non-resident rentals are limited to commercial zones with 1,000-foot spacing. Hosts also pay a 7.5% tax and a $3 per night fee to the city.5,17,18,24

    • Registration $200 a year; $50 major event registration (May 3 to July 31, 2026)
    • Non-resident rentals only in commercial zones; 1,000 feet apart; under 12.5% of units in larger buildings
    • Two guests per rented bedroom plus one, maximum eight
    • 7.5% tax plus $3.00 per room night, filed quarterly (Form RD-306)

  4. 4. Osage Beach

    Camden County (part of the city lies in Miller County) County

    Osage Beach has no regulations that restrict or prohibit short-term rentals in residential zones, requires no city business license, and sets a 30-day minimum stay only in its R-3 multi-family zones. Hosts collect state and city sales tax and county lodging tax (3.0% in Camden County, 5.0% in Miller County).19

    • No STR-specific restrictions; no city business license
    • 30-day minimum stay in R-3 multi-family zones
    • Sales tax 7.475% (Camden County part) or 7.725% (Miller County part)
    • County lodging tax 3.0% (Camden) or 5.0% (Miller) via the Tri-County Lodging Association

  5. 5. Springfield

    Greene County

    Springfield registers and licenses all short-term rentals in three types: Type 1 (operator-occupied, any zone), Type 2 (non-operator-occupied, single-family and townhouse districts, with 500-foot spacing) and Type 3 (other districts). Fees run from $25 for a Type 1 business license to $715 for a Type 2 permit, and a 5% city lodging tax applies.20,21

    • Type 1 from $25; Type 2 $715; Type 3 $30 plus business license
    • Type 2 at least 500 feet from another Type 2
    • Permits valid one year; processing up to 12 weeks
    • 5% hotel/motel (lodging) tax on short-term rentals, due monthly by the 20th

  6. 6. Columbia

    Boone County

    Columbia requires zoning approval, a short-term rental certificate of compliance and a business license, and caps rental nights by tier (30, 120 or 210 a year, with a conditional use permit for some). Operators remit a 5% accommodation tax and may hold one certificate per owner. Amendments recommended in 2025 are pending before the City Council.22,23

    • Tier 1 30 nights; Tier 2 120 or 210 nights; Tier 3 downtown and mixed-use districts over 120 nights
    • Maximum eight occupants; one certificate per owner or authorized tenant
    • License number on every listing
    • 5% accommodation tax on the nightly rate

Taxes

Missouri Short-Term Rental Taxes

No single statewide total. Every taxable stay carries the 4.225% state sales tax plus local sales tax (7.475% combined in the Camden County part of Osage Beach), and many cities add a lodging tax: Branson 4%, Springfield 5%, Columbia 5%, Kansas City 7.5% plus $3 a night, and St. Louis 7.25% plus a 3% fee.

Missouri Short-Term Rental Taxes
TaxRateCollected by
Missouri state sales tax 4.225% of the listing price, including cleaning fees, on stays of 29 nights or fewer4.225%6,7,26Airbnb
City, county and district sales taxes Set locally: Airbnb lists city sales tax of 0.25% to 1.375% and county sales tax of 0.25% to 5%, plus additional county, tourism and district taxes—26Airbnb
St. Louis hotel/motel room taxes 3.5% Convention and Sports Tax plus 3.75% Convention and Tourism Tax, 7.25% in all7.25%15,26Airbnb
St. Louis short-term rental license fee 3% of the rent charged, paid quarterly by the operator3%3,16Host
Kansas City Transient Boarding and Accommodation Tax 7.5% of gross receipts plus an occupancy fee of $3.00 per room night, filed quarterly on Form RD-3067.5%18Host
Branson tourism tax 4% of the price on short-term rentals, paid monthly by the 20th; no platform remits it4%11Host
Springfield hotel/motel (lodging) tax 5% of gross rental receipts, due by the 20th of each month5%21Host
Columbia accommodation tax 5% of the nightly room rate, remitted electronically to the city5%22Host
Camden and Miller County lodging tax (Osage Beach) 3.0% in the Camden County part of Osage Beach and 5.0% in the Miller County part, remitted through the Tri-County Lodging Association—19Host

What the host still handles

  • A Missouri sales tax account with the Department of Revenue (MyTax Missouri or Form 2643); Branson requires the Missouri sales tax license before it issues a business license
  • A city business license where the city requires one: Branson ($100 a year), Springfield (from $25), Columbia, and the St. Louis short-term rental business license
  • A local lodging or tourism tax account: Branson (monthly, with a tourism tax bond), Springfield (monthly), Kansas City (Form RD-100, then quarterly Form RD-306), Columbia, and St. Louis (quarterly 3% fee)
  • County lodging tax in Osage Beach (Camden County 3.0%, Miller County 5.0%) through the Tri-County Lodging Association6,8,9,11,15,16,18,19,21,22,26

Operating rules

Operating Rules for Missouri Short-Term Rentals

Branson: fire safety inspection, valid three years
The Branson STR permit is issued after an approved fire safety inspection and expires three years after approval. Each unit must post an emergency safety plan and evacuation map.10,12 Applies to: Branson
Branson: Missouri sales tax license required
The City of Branson requires every short-term rental business to hold a Missouri retail sales tax license from the Department of Revenue.10 Applies to: Branson
Kansas City: two guests per bedroom, eight maximum
A Kansas City short-term rental may hold two guests per rented bedroom plus one more per dwelling unit, with a maximum of eight guests.5 Applies to: Kansas City
Kansas City: detectors, fire extinguisher and emergency light
Kansas City registrants certify that the unit has smoke and carbon monoxide detectors, a working fire extinguisher, and a battery-powered flashlight or lantern, and allow city inspections.5 Applies to: Kansas City
Kansas City: no event or party rentals
A Kansas City short-term rental may not be rented or offered as a reception, party or meeting space for events open to non-resident guests.5 Applies to: Kansas City
Kansas City: no World Cup exception, $50 major event registration
Kansas City did not relax its eligibility rules for the 2026 FIFA World Cup. It offered a $50 major event registration, valid May 3 through July 31, 2026, in place of the $200 annual fee.17,24 Applies to: Kansas City · In force since May 3, 2026
Springfield: no party or wedding rentals
A Springfield short-term rental cannot be rented solely for receptions, parties, weddings or similar activities.20 Applies to: Springfield
Columbia: night caps by tier
Columbia caps rental nights by tier: 30 nights a year for long-term residents in Tier 1, 120 or 210 nights in Tier 2 (210 requires a conditional use permit), and more than 120 nights in Tier 3 downtown and mixed-use districts.22 Applies to: Columbia · In force since June 1, 2024
Columbia: eight occupants, one certificate per owner
A Columbia short-term rental may not hold more than eight occupants, and one certificate of compliance may be issued per owner or authorized tenant.23 Applies to: Columbia · In force since June 1, 2024
Nightly rentals and cleaning fees are taxable
The Department of Revenue treats nightly room rentals of homes, condominiums and cabins offered to the public as taxable sales, along with cleaning fees and service fees. Stays of 31 or more days are exempt.7

Fines

How to Avoid Airbnb Fines in Missouri

Fines in Missouri fall on hosting without the City short-term rental license, or outside the rules above. With it in hand and the rules followed, none of the fines below apply.

  • Kansas City: operating without a registration is punishable by a fine of $200 to $1,000 per violation, or up to 180 days in jail, and each day can be a separate violation.5,17
  • St. Louis: a fully adjudicated violation of the short-term rental ordinance carries a $500 fine, with each day a continuing violation counted separately; the city is not enforcing the permit requirements while a court order is in effect.13
  • Branson: tourism tax paid after the 20th of the month draws a 10% late penalty plus interest of 1% a month.11
  • Springfield: failing to renew before the permit expires can bring a code enforcement notice and, for non-owner-occupied rentals, loss of the established permit; there is no grace period.20

Changes

What's Changed in Missouri's Airbnb Rules

No change was scheduled when the rules were checked on October 17, 2026; the most recent are listed first.

  1. May 3, 2026
    Kansas City major event registration for the World Cup

    Kansas City accepted $50 major event short-term rental registrations, valid May 3 through July 31, 2026, in place of the $200 annual fee; the standard eligibility rules still applied.17,24

  2. February 23, 2026
    St. Louis 3% short-term rental license fee takes effect

    Ordinance 72095 took effect on February 23, 2026 and requires every short-term rental operator to hold a business license and pay a 3% fee on the rent charged each quarter.3,16

  3. November 13, 2025
    Kansas City restates its short-term rental article

    Ordinance 250965, dated November 13, 2025, restates Article VIII of Chapter 56, which sets the $200 yearly registration and a $50 major event registration.5

  4. June 5, 2025 Not in force
    Columbia planning commission recommends changes to its tiers

    On June 5, 2025 Columbia's Planning and Zoning Commission voted 6-3 to recommend amendments that would drop Tier 1 and allow up to 210 nights without a conditional use permit, subject to parking; the City Council has to approve them before they apply.22

  5. May 1, 2025
    Branson Ordinance 2024-0065 takes effect

    Branson's amended short-term rental rules took effect on May 1, 2025; the city now uses the term short-term rental and issues an STR permit after a fire safety inspection.12

  6. April 22, 2025
    Court order halts St. Louis permit enforcement

    A court order issued on April 22, 2025 prohibited the City of St. Louis from enforcing Ordinance 71729, and the city paused permit applications, inspections, permit issuance and fee collection.14

  7. November 6, 2024
    St. Louis short-term rental ordinance takes effect

    Ordinance 71729 took effect on November 6, 2024, with an application deadline of May 6, 2025.13

  8. June 1, 2024
    Columbia short-term rental ordinance takes effect

    Columbia adopted its short-term rental regulations in February 2024 and they took effect on June 1, 2024, with a three-tier system of night limits.22

  9. June 15, 2023
    Kansas City splits rentals into resident and non-resident

    Ordinances 230267 and 230268, passed by the City Council in May 2023, applied from June 15, 2023: registration moved to the Neighborhood Services Department, rentals became resident or non-resident, and non-resident rentals were barred from residential zones.17

  10. April 2023
    Kansas City voters approve a 7.5% tax and $3 fee on short-term rentals

    Kansas City voters approved a 7.5% tax on short-term rentals and a $3 license fee in April 2023; the tax and fee apply to stays after August 1, 2023.17,18

Earnings

What Could a Short-Term Rental in Missouri Earn?

The rules shape the numbers: a permit that costs $100 a year and a cap of 30 nights a year. For a specific address, the Airbnb income calculator estimates revenue, occupancy and nightly rate from comparable listings, so you can test the numbers before applying.

Estimate what a home could earn

FAQ

Missouri Short-Term Rental Laws: Frequently Asked Questions

Is Airbnb legal in Missouri?

Yes. Missouri sets no statewide ban or permit for a rental home, and each city or county decides. Kansas City, Branson, Springfield and Columbia require a local license or registration, while Osage Beach has no STR-specific rules.10,17,19,20,22,25

Do I need a permit for Airbnb in Missouri?

Not from the state for a typical home; the state lodging license applies to establishments with five or more guest rooms. Most large markets require a city permit, license or registration, such as Branson's business license and STR permit or Kansas City's $200 registration.1,2,5,10,17

How much is the license?

It depends on the city. Branson charges $100 a year for the business license plus $150 for the STR permit, Kansas City $200 a year, and Springfield from $25 (owner-occupied) to $715 (Type 2).5,10,20

Can I rent a home I don't live in?

Often, with conditions. Kansas City limits non-resident rentals to commercial zones with 1,000-foot spacing, Springfield requires a Type 2 permit in single-family districts, Columbia allows up to 210 nights with a conditional use permit, and Osage Beach has no STR-specific rules.17,19,20,22

Does Airbnb collect hotel or occupancy tax in Missouri?

Airbnb collects the 4.225% state sales tax and local sales taxes on stays of 29 nights or fewer, and the St. Louis hotel/motel taxes. Its Missouri help page lists no collection of the Branson, Springfield, Kansas City or Columbia lodging taxes, so hosts file those.26

What is the total tax on an Airbnb stay in Missouri?

There is no single total. The 4.225% state sales tax and local sales tax apply everywhere, and cities add lodging taxes such as Branson 4%, Springfield 5%, Columbia 5%, Kansas City 7.5% plus $3 a night, and St. Louis 7.25% plus a 3% fee.11,15,16,18,21,22,26

What is the fine for operating without a permit?

It depends on the city. Kansas City fines $200 to $1,000 per violation, with each day counted separately, and St. Louis sets $500 per violation although it is not enforcing its permit rules while a court order is in effect.5,13,14,17

Is there a limit on how many nights I can host?

Only in some cities. Columbia caps rental nights by tier (30, 120 or 210 a year), Springfield states no limit on days rented for Type 2 rentals, and Osage Beach requires a 30-day minimum only in its R-3 multi-family zones.17,19,20,22

How many guests can I have?

Kansas City allows two guests per rented bedroom plus one, up to eight, and Columbia allows at most eight occupants. Other cities follow their occupancy and building codes.5,23

Do I need a Missouri sales tax license?

Branson requires every short-term rental business to hold a Missouri retail sales tax license before it issues a business license. The Department of Revenue says a business making sales of taxable services must register for a sales tax license, and it treats nightly room rentals as taxable.7,9,10

Does Airbnb collect Branson's tourism tax?

No. Branson requires a 4% tourism tax on short-term rentals and states that no third-party platform is authorized to remit it, so hosts pay it to the city each month by the 20th.11

What is happening with St. Louis short-term rental rules?

The city's permit ordinance is on hold under a court order issued April 22, 2025, but since February 23, 2026 operators must hold a short-term rental business license and pay a 3% fee on the rent charged each quarter.3,14,16

Method

How These Rules Were Checked

Each rule on this page was checked in October 2026 against the official source cited beside it: the ordinance or statute, the permit office's own pages and the tax authority. Airbnb's help pages are cited on their own only for what Airbnb itself does, such as the taxes it collects and the permit checks it runs, and otherwise only beside an official source; news reports only for when a change was announced. Rules that could not be confirmed on an official page are left out. The Kansas City program page, its tax FAQ and Chapter 56 of its code on Municode were read in a browser because the sites block scripts.

Rules change with council votes, court rulings and new state laws, so the page is rechecked every three months and whenever a scheduled change takes effect. It summarizes the rules for information and is not legal advice; the state agency and your city or county has the final word on any application.

Sources

Sources

Each rule above links to the source it comes from. Official ordinances, statutes and government pages come first, then Airbnb's own help pages.

  1. 1. RSMo Section 315.005 - Definitions (lodging establishments) · Missouri Revisor of Statutes
  2. 2. RSMo Section 315.011 - License required · Missouri Revisor of Statutes
  3. 3. Ordinance 72095 - Short Term Rentals · City of St. Louis
  4. 4. Ordinance 71729 - Short-Term Rentals (full text) · City of St. Louis
  5. 5. Code of Ordinances, Chapter 56, Article VIII - Short-Term Rental Registration · Kansas City, MO (Municode)
  6. 6. Sales/Use Tax · Missouri Department of Revenue
  7. 7. Vacation Home Rentals Tax Matrix (industry guidance) · Missouri Department of Revenue
  8. 8. Hotels: courtesy letter on room-rental sales tax (December 17, 2024) · Missouri Department of Revenue
  9. 9. Business Tax Registration · Missouri Department of Revenue
  10. 10. Short-Term Rentals · City of Branson
  11. 11. Tourism Tax & Bond Requirements · City of Branson
  12. 12. Nightly/Short-Term Rentals · City of Branson
  13. 13. Short-Term Rental Permits · City of St. Louis Building Division
  14. 14. Notice: Short Term Rental Permit Applications Paused Due to Court Order · City of St. Louis Building Division
  15. 15. Hotel/Motel Room Tax · City of St. Louis License Collector
  16. 16. Short-Term Rental Tax Information · City of St. Louis License Collector
  17. 17. Short-Term Rental (STR) · City of Kansas City
  18. 18. Short-Term Rental (STR) Tax FAQ · City of Kansas City Finance Department
  19. 19. FAQs: I have a short-term rental in the city, what are my requirements? · City of Osage Beach
  20. 20. Short-term Rentals · City of Springfield Planning & Development
  21. 21. Hotel/Motel Tax · City of Springfield Finance
  22. 22. City of Columbia short-term rental regulations · City of Columbia Community Development
  23. 23. Short-Term Rentals · City of Columbia
  24. 24. Obtain A Short Term Rental Registration · KC BizCare (City of Kansas City)
  25. 25. Responsible hosting in the United States · Airbnb Help Center
  26. 26. Occupancy tax collection and remittance by Airbnb in Missouri · Airbnb Help Center