Branson Short-Term Rental Regulations
| Permit | ✓ Required — STR Permit (fire safety inspection) + Business License ($150) |
| Primary Residence | Not required |
| Annual Day Limit | No limit |
| Tax Rate | 12.975% |
| Max Penalty | Not specified (license revocation, forced closure) per violation |
| Insurance | Not required |
New to short-term rentals? Jump to the compliance checklist →
Permit & Licensing
STR Permit (fire safety inspection) + Business License
| Fee | Amount |
|---|---|
| Initial cost | $150 |
| Renewal | $100 / Annual |
This permit type does not require primary residence. Zoning restriction: Prohibited in Low Density Residential Districts; permitted in commercial and high-density residential zones.
Application Process
Apply for business license via Citizenserve portal or in-person; pay $150 fire safety inspection fee; schedule fire inspection through Citizenserve; obtain STR Permit from Fire Department after passing inspection; process takes 7-10 business days
Tax Obligations
| Tax | Rate | Authority |
|---|---|---|
| Missouri State Sales Tax | 4.225% | Missouri Department of Revenue |
| Taney County Sales Tax | 1.875%-2.25% | Taney County |
| Branson City Sales Tax | 2.5% | City of Branson |
| Branson Tourism Tax | 4% | City of Branson Finance Department |
Combined rate: 12.975% of gross rental income.
Collection: Tourism tax: self-remit to City of Branson; Sales tax: Airbnb collects state/city sales tax; hosts responsible for tourism tax regardless of platform
Filing: Monthly; due by the 20th of the following month
Rental Limits
Branson does not impose an annual cap on the number of nights you can rent.
Zoning & Restrictions
STR Permit (fire safety inspection) + Business License: Prohibited in Low Density Residential Districts; permitted in commercial and high-density residential zones
Insurance & Safety
Safety & Operating Requirements
- Fire safety inspection required before permit issuance
- STR Emergency Safety Plan must be posted in each unit
- Emergency evacuation map must be posted in each unit
- Smoke detectors required
- Carbon monoxide detectors required if gas appliances present
- Operational fire extinguishers required
Penalties for Non-Compliance
License revocation for non-compliance; forced closure with 10-day written notice; disconnection from city water utilities for unlicensed operation
Platform Requirements
- No platform (including Airbnb and VRBO) remits tourism tax on behalf of hosts
- Hosts must self-remit tourism tax directly to city
Compliance Checklist
Follow these steps to legally operate a short-term rental in Branson:
- Meet safety requirements. Fire safety inspection required before permit issuance. STR Emergency Safety Plan must be posted in each unit. Emergency evacuation map must be posted in each unit. Smoke detectors required. Carbon monoxide detectors required if gas appliances present. Operational fire extinguishers required.
- Apply for STR Permit (fire safety inspection) + Business License. Submit application + $150 fee.
- Register for tax accounts. Set up lodging tax accounts with City of Branson Finance Department.
- Collect and remit taxes. 12.975% on all bookings.
- Renew annually. $100 renewal fee.