Taney County, MO

Branson, MO short-term rental license

Section 22-457 of Branson's code treats a listing on a booking site as proof in itself that a short-term rental business is operating. The listing must carry the city license number as well.[5]

Every rule below links to the official source it comes from, verified October 2, 2026.

Can you rent short term in Branson?

Get a license first

What you apply for: Short-term rental business license and permit

Seasonal homes
2,856
Housing units
9,006
Residents
12,817

U.S. Census Bureau, 2024 ACS 5-year estimates

  • City ruleLicense required
  • City fee$250
  • Tax on each stay8.225%
  • Seasonal homes317 per 1,000

Branson short-term rental license

Two city documents cover each Branson short-term rental address: a business license and a short-term rental permit. The license costs $100 and covers a year from May 1 through April 30. The permit costs $150 and comes from the Fire Department after a fire safety inspection. An approved inspection stays valid for three years. Applicants also post a tourism tax bond and hold a Missouri retail sales tax license.[4]

What Branson asks of you

  • Branson's code treats any dwelling unit offered for one night up to 30 consecutive days as a short-term rental. Rentals inside a primary residence are not covered.[4]

  • Ordinance No. 2024-0065, in effect since May 1, 2025, retired the term nightly rental.[6]

  • Under Section 22-452, a short-term rental may not be operated or advertised without a business license.[5]

  • A separate business license is required for each business address. It must be renewed by April 30 to avoid a late penalty.[4]

  • The $150 permit fee is paid before the fire safety inspection is scheduled. The first license and permit together cost $250.[4]

  • Section 22-472 allows short-term rentals only in zoning districts where the table of permitted uses lists them.[5]

  • The permit application certifies working smoke detectors and at least one fire extinguisher available to guests.[5]

  • The property manager attests that no homeowners association agreement, condominium bylaw or restrictive covenant bars short-term rentals.[5]

  • The license number must appear on all advertisements and online platforms listing the rental.[5]

  • An emergency plan is posted at the main entrance, with the allowed occupant load and a floor plan of exit routes.[5]

  • On request, the property manager hands over up to three years of records within ten business days, including nights rented and amounts charged.[5]

  • New applicants post a tourism tax deposit equal to one month of estimated tax, never below the fee schedule minimum. It is refunded after three years of timely payments.[7]

  • The finance director may suspend a permit for code violations, a public nuisance or unpaid city debts. The same grounds allow revocation.[5]

  • Every short-term rental business must obtain and keep a Missouri Retail Sales Tax license.[4]

Apply on the Branson site

What Missouri asks wherever you host

These rules apply at this address whatever the city decides.

  • The Department of Revenue's vacation rental guidance makes nightly stays in homes, condos and cabins taxable. Cleaning and service fees are taxed with the stay. Stays contracted for 31 days or more are exempt.[1]

  • Missouri's state sales tax is 4.225%. Cities, counties and special districts can stack local sales taxes on top. The combined rate follows the address.[2]

  • Sellers who collect sales tax need a Missouri retail sales license before their first sale. Under RSMo 144.083 the license costs nothing.[3]

Missouri short-term rental rules

What a guest pays on top of your nightly rate in Branson

Each layer is set by a different authority, and not all of them are collected by the platform.

Short-term rental tax layers in Branson
LayerRateRemitted to
Missouri state sales tax[2]4.225%The state revenue department
Branson tourism tax[8]4%The city
Total on a taxable stay8.225%

Branson says no third-party platform, Airbnb and Vrbo included, is authorized to remit its tourism tax. Hosts pay it by the 20th of each month, or face a 10% late penalty.[8]

Airbnb taxes for hosts

What the census counts

How much of Branson is already a second home

The Census Bureau counts 2,856 of Branson's 9,006 homes as vacant for seasonal, recreational or occasional use. That is 317 out of every 1,000. It ranks Branson 3rd of the 5 Missouri cities on this site for the share of its housing stock kept for part-year use.

Rank in the state
3rd of 5
Share of housing
317 per 1,000
Median home value
$251,000

U.S. Census Bureau, 2024 ACS 5-year estimates, tables B25004, B25001, B01003 and B25077.

Nearby and comparable

Where Branson sits among its neighbors

St. Louis, MO

License required

813 seasonal homes, 5 per 1,000 housing units.

St. Louis short-term rental rules

Kansas City, MO

Registration required

982 seasonal homes, 4 per 1,000 housing units.

Kansas City short-term rental rules

Osage Beach, MO

Allowed by zone

3,049 seasonal homes, 572 per 1,000 housing units.

Osage Beach short-term rental rules

Village of Four Seasons, MO

Allowed by zone

1,410 seasonal homes, 591 per 1,000 housing units.

Village of Four Seasons short-term rental rules
StatewideEvery Missouri city on this site, in one tableState law, the tax stack and every city we cover in Missouri, with what each one asks of a host.Missouri short-term rental rules

FAQ

Branson short-term rental questions

How much does a Branson short-term rental license cost?

The business license is billed at $100 per license year, May 1 through April 30. The short-term rental permit adds $150, paid before the fire safety inspection.[4]

Does Airbnb pay Branson's tourism tax for me?

No. Branson has authorized no third-party platform to remit its 4% tourism tax, so hosts pay it directly each month.[8]

How long is a Branson fire inspection valid?

Three years from approval. It transfers from one property manager to the next when management changes.[5]
Read nextHow to start an AirbnbThe six steps in order, starting with the permit check.Read the guide

Sources

  1. Audit Services, Vacation Home Rentals Tax Matrix, revised March 28, 2025, Missouri Department of Revenue, read on October 2, 2026
  2. Sales/Use Tax, Missouri Department of Revenue, read on October 2, 2026
  3. RSMo Section 144.083, retail sales license, Missouri Revisor of Statutes, read on October 2, 2026
  4. Short-Term Rentals, City of Branson, read on October 2, 2026
  5. Code of Ordinances, Chapter 22, Article VI, Short-Term Rentals, City of Branson, read on October 2, 2026
  6. Nightly/Short-Term Rentals, Ordinance No. 2024-0065 notice, City of Branson, read on October 2, 2026
  7. Code of Ordinances, Chapter 82, Article VI, Tourism Tax, City of Branson, read on October 2, 2026
  8. Tourism Tax & Bond Requirements, City of Branson, read on October 2, 2026

This page is not legal advice. It summarizes the official sources listed on this page as they read on October 2, 2026. Rules can change after that date, so check with the issuing office before you apply or publish a listing.

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