Taxes & Business Tips

Taxes & Business Tips

Taxes & Business Tips

Conducting Business in Pulaski County

Researching for your new business in Pulaski County? From taxes to city ordinances contact the governmental entity in which your business is located. 

To list your business with the Pulaski County Tourism Bureau & Visitors Center please visit our Industry Partner page to learn more about our programs. We are not membership-based and encourage you to be connected and communicate with us to gain access to our partner programs and referral system.

If you operate a property used for short-term lodging, there is a 3% Transient Guest Tax collected on overnight stays.  This tax is collected by the government of Pulaski County and is used for marketing Pulaski County Missouri as a tourist destination.  The Pulaski County Tourism Bureau is the designated and state-certified destination marketing organization for the county.

Pulaski County Guest Assessment Tax Remittance Form – Fillable PDF

Lodging Taxes

There is a 3% guest transient tax to be collected on overnight stays at lodging properties — including hotels, motels, cabins, vacation homes, B&Bs, VRBOs, and AirBNBs — that are 90 consecutive days or less in a calendar quarter. As a business owner, you are responsible to collect, report, and remit collections to the Pulaski County Collectors Office. This is over and above other taxes — city, state, county, ID, and use. Contact the Pulaski County Tourism Bureau at 573-336-6355 or email us for assistance in completing the form and information regarding marketing opportunities and guest services. If the guest stays 91 consecutive days in a calendar quarter, they are exempt from the guest tax.

Guest Tax Reporting Form

Guest tax collections are remitted directly to the Pulaski County Collector’s office at 301 Route 66 East, Waynesville. Include the Guest Assessment Tax Remittance Form to include with your payment of the collections. You may mail your remittance, drop it by the office, or use the night drop at the corner of Route 66 and Lynn Street.

What taxes do I need to collect?

It depends on where you are located. If you are in the city limits, there will be state, city, county, ID, and User. If you are in the county, you will collect state, county, ID, and user. It also depends on the type of business or products you are offering. Check the State of Missouri website for more information.

What is the guest transient tax?

This is a tax that is collected on overnight stays in Pulaski County. Lodging partners collect the assessment, remit collections, and report to the Pulaski County Collector’s office. Revenue is legislated for use to market Pulaski County as a tourist destination, increasing visitation, expenditures in our communities, and sales tax revenue and to operate a Visitors Center. Other states and communities may refer to this tax assessment as lodging, occupancy, hotel/motel, hotel, guest, guest transient, or tourism tax. The tax is generally legislated for use in marketing the community outside the immediate area as a destination for tourists. This tax assessment was passed in August 1998 under the campaign, “The Tax You Don't Have To Pay,” meaning if you are not staying at area lodging, you are not contributing to the guest tax.

I understand there was a change in tax. How do I make sure I am charging the right tax rates?

Visit the State of Missouri website or contact the State Taxation Department directly. If you have questions or need to verify any information regarding taxes, contact the Missouri Department of Revenue.

Read more about tax information for lodging properties.

Waynesville City Ordinance — Short-Term Rentals

The City of Waynesville Ordinance 405.735

Missouri Sales & Use Tax Link

Visit the State of Missouri Sales & Use Tax page for links to various tax information and forms. The guest tax for Pulaski County is 3%. This is not collected by the state and therefore is not on the state website. In Missouri, the guest tax is collected at the local level. In the case of Pulaski County, it is at the Pulaski County Collector’s office.

Vacation Rental Resources

Occupancy tax information and how others handle collection. For information on vacation home rentals, check the Transient Guest Tax Fact Sheet.

Utility Refund Information & Forms

Hotel Utility Formulas Information

Downloads:  Check your download folder for file, after clicking link.

Detailed Formula

Simplified Formula

Taxable Detailed Formula

Taxable Simplified Formula

Improvement Districts

Many communities and regions have passed Improvement Districts (ID) in which the revenues are used to make improvements to a specific geographic area. These may also be known as Community Improvement Districts (CID), Tourism Improvement Districts (TID), Transportation Development Districts (TDD), or Transportation Improvement Districts (TID). Verify if your business is located within an Improvement District to ensure that you are collecting the proper amount of tax.

New Business — State of Missouri

The State of Missouri New Business Information page provides information on starting a new business in Missouri and handy links for existing businesses.

Additional Resources

Pulaski County Courthouse — Check with the County Clerk and Collector’s office regarding requirements of collection, remittance, regulations, merchant license, and permits.

Area Chamber of Commerce Organizations — In Pulaski County, there are four Chamber of Commerce organizations: Crocker, Dixon, Richland, and Waynesville/Saint Robert.

City Governments — If your business is inside the city limits, check with your city to establish collections, remittances, regulations, merchant licenses, and permits.

Economic Development — Visit the Pulaski County Growth Alliance for development opportunities.

To list your business with the Pulaski County Tourism Bureau & Visitors Center, visit our Industry Partner page to learn more about our programs. We are not membership-based and encourage you to connect and communicate with us to gain access to our partner programs and referral system.

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