What taxes and/or fees are required by the City for short-term rentals?
There is a 7.5% Transient Boarding and Accommodation Tax based on the gross receipts for STR for transient guests as well as an occupancy fee of $3.00 per room night on transient guests.

What constitutes a short-term rental?
A STR is defined as any dwelling unit, or portion of a dwelling unit, which contains eight or fewer rooms furnished for the accommodation or lodging of transient guests. A guest is transient if the period of their stay Is 30 or fewer days. If the stay is longer than 30 days the reservation is considered a non-transient short-term rental.

When did the STR taxes/fees take effect?
They become effective August 1, 2023

How do I remit the taxes/fees due?
Form RD-306 must be filed quarterly. Any taxes or fees must also be remitted quarterly. RD-306 will be used for both the 7.5% Transient Boarding and Accommodation tax and the $3.00/night occupancy fee. To prevent any filing penalties the form must be filed electronically at kcmo.gov/quicktax.

Do I need to file any tax forms if the taxes/fees are collected by a booking platform?
Yes. You will still need to file the RD-306 form on a quarterly basis. The amount collected by the booking platform should be reflected on the RD-306. The form must be filed even if no payment is due from the owner/operator of the STR.

Is the 7.5% Transient Boarding and Accommodation tax based on gross receipts before paying the booking platform?
Yes. The 7.5% tax is based on the full price paid by the customer. Fees paid to the booking platform are considered an operating expense and should not be deducted from the gross receipts prior to calculating the tax due.

Do the STR taxes/fees apply to bookings made prior to the effective date, even if the reservation is for a date after August 1, 2023?
Yes. STR that occurs after August 1, 2023 is subject to these new taxes/fees, even if the reservation and payment was completed prior to that date. The owner/operator of the STR may choose to collect these taxes/fees from the customer at the time of check-in or may choose to pay on behalf of the guest.

How do I register for a STR tax account?
STR registrations for tax accounts can be completed online at kcmo.gov/quicktax or in person in the Business License office located at City Hall – 414 E. 12th St, 1st Floor. The registration will be completed using form RD-100.

I currently have a business license for my rental properties. Will II need to maintain my current license?
You will need to maintain a business license (RD-105) for properties that you rent to a guest for more than 30 consecutive days at a time. For business owners that only rent for 30 or fewer consecutive days, your current business license account will be closed.  Your new STR Transient Boarding and Accommodation tax account will take the place of your existing business license account.

What if I have numerals STRs located at different addresses? Will I need a separate STR account for each location?
A separate STR account is required for each individual location. When registering, you will need to supply each STR address and submit the quarterly STR tax form (RD-306) for each location. However, the owner will only need to file a single annual profits earnings tax return (Form RD-108).

Q: What other documents will I need to obtain to register for a STR tax account?
The following documents are required when registering for you STR tax accounts: Federal ID or Social Security number, Articles of Incorporation from the State of Missouri, a Zoning Clearance, and if you also have retail sales, your Sales Tax number issued by the State.

Is the STR tax account and the STR permit the same thing?
No. The STR permit is issued by the Neighborhoods & Housing Services Department. For specific questions on the STR permit you will need to email  str@kcmo.org or call 816-513-3226.

What if an STR is rented for more than 30 days at a time? Are the STR taxes and fees still applicable.
Properties only rented for over 30 days must have a business license (file the RD-105 and use Table A to calculate the fee.). Properties sometimes rented for over 31 days and sometimes rented for 30 days or less need both a business license (for rentals exceeding 30 days) and an STR account for short-term rentals.