Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredLocal Level Only
Owner-Occupied RequiredNo
Last Verified2026-01
Official source: https://dor.mo.gov
Tax Breakdown
4.225%
State Sales Tax
4.225%
Lodging / TOT
Est. Total Tax Burden~12.225%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state STR license. State and local sales tax applies. Kansas City and St. Louis have STR permit requirements. Branson (major STR market) has its own permitting system.
Major City Rules
3 cities tracked
Kansas City
Moderate
STR permit required, safety inspection, primary residence encouraged
St. Louis
Moderate
License required, zone-specific rules
Branson
Moderate
City STR permit required, popular resort market
Housing Market Data — US Census ACS
ACS 5-Year 2022
2,795,030
Total Housing Units
12.0%
Vacancy Rate
67.6%
Owner-Occupied
32.4%
Renter-Occupied
84,834
Seasonal/Vacation Units
3.0%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.