Occupancy tax collection and remittance by Airbnb in Missouri (2024)

Rules

State of Missouri

Guests who book Airbnb listings that are located in the State of Missouri will pay the following tax as part of their reservation:

Missouri State Sales Tax: 4.225% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the Missouri Department of Revenue website.
City Sales Tax: 0.25%-1.375% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the Missouri Department of Revenue website.
County Sales Tax: 0.25%-5% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the Missouri Department of Revenue website.
Additional County Sales Tax: 0.125%-0.5% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the Missouri Department of Revenue website.
Tourism Tax to Maintain Quality of Water: 0.25% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the Missouri Department of Revenue website.
Promotional Tourism Tax: 0.5%-5% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the Missouri Department of Revenue website.
Local Sales Tax: 1% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the Missouri Department of Revenue website.

St. Charles County

Guests who book Airbnb listings that are located in St. Charles County, Missouri will pay the following tax as part of their reservation:

Sleeping Room Tax: 5% of the listing price including any cleaning fees, for reservations 31 nights and shorter. For detailed information, please visit the St. Charles County Sleeping Room Tax website.

Hannibal

Guests who book Airbnb listings that are located in the City of Hannibal, MO will pay the following tax as part of their reservation:

Hannibal Hotels, Motels License Tax: 6% of the listing price including any cleaning fees, for reservations 31 nights and shorter. For detailed information, please visit the City of Hannibal Business Information website.

Independence

Guests who book Airbnb listings that are located in the City of Independence, MO will pay the following taxes as part of their reservation:

Hotel Tax: 6.5% of the listing price including any cleaning fees for reservations 30 nights and shorter. For detailed information, please visit the Independence Lodging website.

Jefferson City

Guests who book Airbnb listings that are located in City of Jefferson, MO will pay the following tax as part of their reservation:

Lodging Tax: 7% of the listing price including any cleaning fees, for reservations 28 nights and shorter. For detailed information, visit the City of Jefferson Lodging Tax Information website.
Sales Tax: 2% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, visit the City of Jefferson Finance Reports website.

St. Louis

Guests who book Airbnb listings that are located in the City of St. Louis, MO will pay the following tax as part of their reservation:

Hote/Motel Room Sales Tax: 3.5% of the listing price including any cleaning fees, for reservations 31 nights or shorter. For detailed information, please visit the St. Louis Hotel/Motel Room Tax website.
Convention and Tourism Tax: 3.75% of the listing price including any cleaning fees, for reservations 31 nights or shorter. For detailed information, please visit the St. Louis Hotel/Motel Room Tax website.

Find out more about how occupancy tax collection and remittance by Airbnb works.

Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the Occupancy Tax provisions which allow us to collect and remit taxes on their behalf and explains how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.