Conducting Business in Pulaski County

Lodging taxes and business tips

Researching information regarding your new business in Pulaski County Missouri?

I own/operate a hotel, motel, cabin, vacation home, B&B, VRBO, AirB&B

There is a 3% Guest Transient Tax* that is to be collected on overnight stays, that are 90 consecutive days or less in a calendar quarter. 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. Please contact the Pulaski County Tourism Bureau at 573.336.6355 or email – email@pulaskicountyusa.com, 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

The 3% Guest Tax collections are remitted directly to the Pulaski County Collector’s office at 301 Route 66 East, Waynesville MO. Include the downloadable form, above, to include with your payment of the collections. You may mail your remittance, drop it by the office OR there is a 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. Refer to the State of Missouri link for the information you are seeking.

* 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 Collectors 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 and is generally legislated for use in marketing the community, outside of the immediate area, as a destination for tourists. This tax assessment was passed in Aug 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.

What is an Improvement District? (ID)

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

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

Visit Sales & Use Tax or contact the State Taxation Department directly. Information provided is directing you to the Missouri State Website. If you have questions or need to verify any information regarding taxes the Missouri State Taxation Department is who you need to speak to.

Waynesville City Ordinance – Short Term Rentals

The City of Waynesville Ordinance 405.735

New Business – State of Missouri

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

Missouri Sales & Use Tax Link

State of Missouri Sales & Use Tax Links to various tax information and forms. The Guest tax for Pulaski County is 3%. This is not collected by the state, therefore it is not on the state website. In Missouri, the Guest Tax is collected at the local level. In Pulaski’s case it is at the Pulaski County Collectors Office. Tip: If you are looking for what the tax is in Pulaski County, scroll down to Sales/Use Taxes, click on most Sales/Use Tax Rate Information, Click on Year, Click on most recent link. Use your “Find” to quickly move through the document. Type in the town your business is located in or type in Pulaski County if you are located outside of the city limits. This will take you quickly through the document. There are different tax amounts based on the business’ physical location you must search the document in it’s entirety, multiple times. You must be cognizant if your business is located within an improvement district or what county district you are in. Contact officials at those government offices for clarification if you do not know.

Vacation Rental Resources
Additional Resources

Pulaski County Courthouse – Check with the County Clerk and Collectors office regarding requirements of collection, remittance, regulations, merchant license, and permits.
Area Chamber of Commerce Organizations – In Pulaski County Missouri there are 4 Chamber of Commerce Organizations – Crocker, 573-736-5922, DixonRichland, and Waynesville/St Robert
City Governments – If your business is inside the city limits check with your city to establish collections, remittance, regulations, merchant license, and permits. City of Waynesville Ordinance
Economic Development – Pulaski County Growth Alliance – development opportunities.

To list your business with the Pulaski County Tourism Bureau & Visitors Center please visit our Partner page. 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.