What are the short-term rental rules and taxes at Lake of the Ozarks, Missouri?

Lake of the Ozarks isn't one town. The Missouri Supreme Court's 2024 lodging tax opinion covers lake area districts in Camden, Miller and Morgan counties. Some homes also sit inside Osage Beach or Lake Ozark, which each cross the Camden and Miller county line. The Missouri Department of Revenue (DOR) collects sales tax on lodging everywhere. This page covers what those governments and the platforms say, for stays under 30 days.

Checked on Nov 5, 2026. This is what the official pages said that day, not legal or tax advice. Several official pages are out of date or conflict with each other, and we say where. Confirm with the city or county and the DOR before you list.

Do you need a permit or registration

Start by finding out which city and county your address is in. The answer sets your sales tax rate and which rules apply.

City of Osage Beach

No STR permit and, in most cases, no city license. The city's STR FAQ (opens in a new tab) says:

• An STR is a home or unit rented for less than 30 consecutive days.
• The city has no rules that restrict or prohibit STRs in residential zones, or in commercial zones where condos are allowed.
• The exception is R-3 multi-family zones, which require a 30-day minimum stay.
• Renting your own home doesn't count as doing business, so no city business or occupational license is needed. Property management may need one; ask the City Clerk.

The city's clerk FAQ (opens in a new tab) says a business license costs $50 a year and the application needs a copy of your Missouri retail sales tax license.

City of Lake Ozark

We couldn't confirm the rules. The city website (opens in a new tab) has no STR page or STR form. Its online code on eCode360 wouldn't load for us. The city's occupational license application (opens in a new tab) asks for a Missouri sales tax number and a night contact, but it doesn't say whether rental homes need one. Call City Hall at 573-365-5378 before you list.

Camden County

We found no county STR permit or registration program on Camden County's site (opens in a new tab). The county's Planning and Zoning page (opens in a new tab) links its Unified Land Use Code and the 2026 revisions to the residential and business districts. None of the code text we read defines or regulates short-term rentals. The Aug 20, 2026 commission minutes (opens in a new tab) say county planning and zoning covers a 3½-mile zone around the lake. If your home is in that zone, ask Planning and Zoning whether a rental fits your district before you list.

Miller and Morgan counties

The Miller County site (opens in a new tab) has no STR, zoning or lodging tax page. Morgan County's site has a lodging tax page (opens in a new tab), but it showed no content when we checked. None of the official pages we read describe an STR permit in either county. Call the county clerk.

Missouri

Osage Beach's FAQ says to register with the DOR to collect sales tax. The DOR's sales and use tax page (opens in a new tab) links its online business registration.

Occupancy and sales taxes

Missouri sales tax applies to lodging. A Dec 17, 2024 DOR letter (opens in a new tab) cites Section 144.020.1(6), RSMo, which taxes rooms furnished at any hotel, motel, tourist cabin or other place that regularly rents rooms to the public. The DOR's hotel tax matrix (opens in a new tab) says stays contracted in advance for 30 or more consecutive days are exempt.

The state rate is 4.225%, per the DOR's sales tax page. Local sales taxes stack on top and vary by address. These totals come from the DOR's jurisdiction and total rate table for Q4 2026 (opens in a new tab), and they include the 4.225% state rate:

The range depends on which fire, ambulance, community improvement or transportation districts cover your address. The DOR's Q4 2026 tax breakdown (opens in a new tab) lists each piece. For example, it shows a new 0.5% Miller County Ambulance District tax that started Oct 1, 2026. Look up your exact address with the DOR's rate map and lookup tool (opens in a new tab).

Osage Beach's FAQ shows older rates. It lists 7.475% for the Camden County part of the city and 7.725% for the Miller County part. Those don't match the DOR's Q4 2026 table, so use the DOR's rate for your address.

Cleaning fees are unclear. Osage Beach's FAQ says to charge sales tax on cleaning services. The DOR's hotel matrix lists "cleaning charges" as exempt for hotels. Airbnb charges tax on the listing price plus cleaning fees. Ask the DOR how your cleaning fee should be treated.

The lake area lodging tax

The Missouri Supreme Court struck it down. On June 25, 2024, in Salamun v. Camden County Clerk and Griswold v. Miller County (opens in a new tab) (SC100076 and SC100083), the court:

• Held Sections 67.1170, 67.1175, 67.1177 and 67.1180, RSMo, void in their entirety
• Barred any further collection of lodging taxes under that scheme, and any further action by the county advisory boards
• Sent the cases back to wind up and dissolve the Camden County and Miller County lake area business districts

The opinion describes those taxes as 3% in Camden County and 3% in Miller County. It says Morgan County also created a district and lodging tax, but the order to dissolve covers only Camden and Miller. The court's Sept 3, 2024 minutes (opens in a new tab) show it denied the motions for rehearing.

Osage Beach's FAQ hasn't caught up. It still tells owners to collect 3% lodging tax in Camden County and 5% in Miller County and send it to the Tri-County Lodging Association. That conflicts with the court's order, and the 5% Miller figure doesn't match the 3% in the opinion. We found no official page describing a replacement lodging tax. If you're in Morgan County, ask the county whether any lodging tax is still collected.

City tourism taxes. Osage Beach's FAQ lists no city lodging or tourism tax. We couldn't confirm whether Lake Ozark has one; ask City Hall.

What Airbnb and Vrbo collect for you there

Airbnb. Airbnb's Missouri tax article (opens in a new tab) says it collects these for stays of 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 Camden, Miller or Morgan County, Osage Beach or Lake Ozark, and it doesn't say where the tourism lines apply.

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 no lake-area entry.

The DOR says something different. The DOR's Dec 2024 letter says that under Section 144.018.3, RSMo, you are still the seller of the room when you use a third-party booking site. It says those bookings are taxable gross receipts on your Missouri sales tax return and that "the third-party sellers are not responsible for collecting and remitting sales tax." The letter is written to hotels and doesn't mention vacation homes. Ask the DOR how to report bookings where Airbnb or Vrbo already collected tax, so it isn't paid twice or missed.

What stays your job:

• A Missouri sales tax license and returns, unless the DOR tells you otherwise for platform-only bookings
• Sales tax on direct bookings, at the DOR rate for your address
• Any city license Lake Ozark requires, and Osage Beach's license if you manage other people's rentals

Filing and registering for what you file yourself

Missouri sales tax. From the DOR's sales and use tax page (opens in a new tab):

1. Register your business with the DOR for a sales tax license.
2. Find your rate by address with the DOR's lookup tool.
3. File a return for every reporting period, even when no tax is due.
4. Your filing frequency is set when you register. The page says quarter-monthly filers must e-file.

The DOR's page doesn't list late penalties. Questions on rates go to localgov@dor.mo.gov. The DOR letter lists the Taxation Division at 573-522-4989.

Lodging tax. Under the court's 2024 order, no lake area lodging tax should be collected in Camden or Miller County. Don't pay one unless the county or the DOR confirms a new tax in writing.

Other local rules

None of the city or county pages we read set STR occupancy, parking, quiet hours or safety equipment rules for the lake area. That doesn't mean there are none. HOA covenants, condo rules and general city codes can still apply. Two official rules worth knowing:

• R-3 zones in Osage Beach need a 30-day minimum stay, per the city's FAQ.
• Fireworks. The Osage Beach FAQ says setting off fireworks inside city limits is prohibited without a city permit. Put that in your house rules.

For the basics, see the vacation rental safety checklist, how many smoke and CO alarms a rental needs, hot tub rules and safety and pool safety for vacation rentals. The house rules sign and emergency info sign help you post the rules you confirm.

Where to check for changes

• Osage Beach STR FAQ (opens in a new tab) and City of Lake Ozark (opens in a new tab)
• Camden County Planning and Zoning (opens in a new tab), Miller County (opens in a new tab) and Morgan County (opens in a new tab)
• Missouri DOR sales and use tax (opens in a new tab) and rate map (opens in a new tab)
• Missouri Supreme Court lodging tax opinion (opens in a new tab)
• Airbnb Missouri taxes (opens in a new tab) and Vrbo tax list (opens in a new tab)

For another Missouri market, see Branson. For other cities, 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/.