What are the short-term rental rules and taxes in Branson, Missouri?

Branson hosts deal with the city, which licenses short-term rentals and collects a tourism tax, and the Missouri Department of Revenue (DOR), which collects state and local sales tax on lodging. Since May 1, 2025, the city calls every nightly rental a "short-term rental." This page covers what the city, the DOR and the platforms say, for stays of one night to 30 days.

Checked on Nov 4, 2026. This is not legal or tax advice; confirm with Branson's business license office, the DOR or a CPA.

Do you need a permit or registration

City of Branson

Yes, two things. The city's short-term rental page (opens in a new tab) says Ordinance 2024-0065 (opens in a new tab) took effect May 1, 2025. It defines a short-term rental as a dwelling rented for at least one night and no more than 30 consecutive days, not counting rooms in your primary residence or lodging establishments.

1. Business license. It's unlawful to operate or advertise a short-term rental without one, and each address needs its own.

• Apply online, in person or by mail. Processing takes about 7 to 10 business days, and licenses aren't issued the same day.
• The fee depends on your number of employees; the scale is on the application.
• A $100 tourism tax bond is collected with the application and refunded after 3 straight years of on-time tourism tax payments.
• Licenses renew by May 1 each year. New businesses pay 100% if starting May 1 to Oct 31, 50% from Nov 1 to Jan 31 and 25% from Feb 1 to Apr 30.

2. Fire department STR permit. Issued after you pass a fire safety inspection.

• $150 per address inspected.
• Valid for 3 years from approval, and it can transfer to a new owner.
• Book through the city's inspection portal, linked from the STR page.

The city's in or out of city map (opens in a new tab) shows whether an address is inside city limits.

What the city page doesn't cover. It doesn't say which zoning districts allow short-term rentals or set occupancy, parking or quiet-hour rules. Ask the city's permits line at 417-337-8549 before you buy or list.

Taney and Stone counties outside the city

None of the official pages we read describe a county short-term rental permit for unincorporated Taney or Stone County. Confirm with each county's planning office before listing. State sales tax still applies outside the city (see below).

Missouri

The city page says you need a Missouri sales tax license unless you advertise only on Airbnb. You must still register the business name with the Missouri Secretary of State.

Occupancy and sales taxes

City tourism tax. 4% of the price guests pay, levied by the City of Branson, per the city's STR page.

Missouri sales tax. The DOR's sales and use tax page (opens in a new tab) sets the state rate at 4.225%, and local sales taxes stack on top. The DOR's Branson/Lakes Area TCED page (opens in a new tab) has a rate table with a hotel column for businesses inside both Branson city limits and the Branson/Lakes Area Tourism Community Enhancement District (TCED). For most of Branson, that combined sales tax rate is 8.350%.

The DOR's sales tax figures already include the 4.225% state rate. The DOR doesn't break out the remaining local pieces on that page.

How the TCED works for lodging. The TCED is a 1% sales tax that took effect Apr 1, 2006. Inside Branson, the DOR says the city's 4% tourism tax reduces the TCED by 1% (25% of the tourism tax), bringing the TCED to zero on hotel and condo room charges. You report those sales under DOR location code 7001 (Branson Tourism District Hotel Exemption).

Outside Branson. The TCED also covers parts of Taney and Stone counties, and the lodging reduction applies only inside the city. Look up your exact rate with the DOR before you set up direct-booking tax.

What Airbnb and Vrbo collect for you there

Airbnb. Airbnb's Missouri tax article (opens in a new tab) says it collects, for 29 nights or fewer on the listing price plus cleaning fees:

• Missouri State Sales Tax at 4.225%
• City sales tax (0.25% to 1.375%), county sales tax (0.25% to 5%), additional county sales tax (0.125% to 0.5%) and a 1% local sales tax
• A "Promotional Tourism Tax" of 0.5% to 5%, and a water quality tourism tax of 0.25%

It doesn't name Branson, Taney County or Stone County. The City of Branson says no platform remits its 4% tourism tax, so whatever Airbnb calls its promotional tourism line, plan to pay Branson's tourism tax yourself.

Vrbo. Vrbo's US tax list (states F to M) (opens in a new tab) shows it collects Missouri General Sales and Use Tax for stays under 30 nights, starting Feb 1, 2026. It lists no rate and doesn't say whether local sales taxes are included. It has no Branson entry.

What stays your job:

• Branson tourism tax, 4%, on every booking. Airbnb, Vrbo and direct.
• Missouri sales tax on direct bookings. For Vrbo bookings, Vrbo lists sales tax collection since Feb 1, 2026 but no rate, so check its stay tax report to see whether the local share is included.
• A Missouri sales tax license if you list anywhere besides Airbnb.

Filing and registering for what you file yourself

Branson tourism tax. From the city's STR page:

• Due to the Finance Department before the 20th of the following month.
• File in person, by email to businesslicense@bransonmo.gov or by mail to Attention Business License TT, 100 W Maddux St. Ste. 200, Branson, MO 65616. The page lists 110 W Maddux for license applications, so confirm the address at 417-337-8551.
• Paying on time for 3 years gets your $100 bond back.

Missouri sales tax. From the DOR:

• Register your business with the DOR for a sales tax license.
• File a return for every reporting period, even when no tax is due.
• File and pay through MyTax Missouri. Report Branson lodging on the code 7001 line, with sales at different rates on separate lines.
• Your filing frequency and due dates come from the DOR's e-file and due dates information. Confirm yours when you register.

Other local rules

These come from Branson's STR self-inspection guide (opens in a new tab) (February 2025), which lists what the fire inspector checks.

Occupancy. No fixed formula. The fire marshal sets the allowed occupant load at inspection, and it goes on your posted emergency plan.

Safety items:

• Extinguisher. At least 2A-10BC, 4 or 5 lb, tagged within the year or bought new in the past 12 months. Place it near the exit or in the kitchen. One may not be needed inside if another is within 75 feet on a common walkway.
• Smoke alarms. In each bedroom and the common path out (hall or living room). Hardwired with battery backup where wiring exists, no alarm over 10 years old, UL 217 listed. See how many smoke and CO alarms a rental needs.
• CO alarms. Required with any fuel-burning appliance (propane, natural gas or wood). Combination units are fine.
• Emergency plan posted inside near the main door: "For emergency dial 9-1-1," the 911 address, fire steps, the occupant load, the manager's contact, a floor plan with exits and extinguishers, and a hazardous weather plan. The city's STR emergency safety plan template (opens in a new tab) helps, as does the emergency info sign.
• Electrical. Labeled panel circuits, 36 inches of clearance, covers on every outlet and box, and no extension cords as permanent wiring.

Building items (usually the owner's job):

• 911 address numbers at least 4 inches high, in a contrasting color, facing the street, 2 inches taller for every 50 more feet from the road
• Exits unlocked and clear, with no storage in stairwells
• Exit and emergency lights that run 90 minutes on battery
• Annual inspection tags on any fire alarm or sprinkler system, and a Knox box where those systems exist

The guide doesn't cover hot tubs, pools or decks, and the city STR page doesn't set noise or parking rules. For the basics, see the vacation rental safety checklist.

Where to check for changes

• Branson short-term rental page (opens in a new tab) and self-inspection guide (opens in a new tab)
• Missouri DOR sales and use tax (opens in a new tab) and Branson/Lakes Area TCED rates (opens in a new tab)
• Airbnb Missouri taxes (opens in a new tab) and Vrbo tax list (opens in a new tab)

For other markets, see how to find the rules for your city. For income tax, see short-term rental taxes for US hosts. More guides for running a rental are at /hosting/.