Short-term rentals in Branson, explained properly.

Each licensee designates a property manager on the business license application; an owner may name themselves. Property managers are responsible for keeping the records the article requires and for compliance with all city, state and federal laws, and must have access and authority to take over management of the rental and take remedial measures. A corporation, LLC, partnership, limited partnership, trust or real estate investment trust manager must name a natural person (for example a corporate officer, managing partner or managing member) who gives a copy of a government-issued identification or federal tax ID number, a phone number, mailing address and date of birth. Changes to license or permit information must be given in writing to the Finance Department within 14 days (Secs. 22-458, 22-473).

Within six months before a business license is issued, the Fire Department inspects the rental for compliance with the City codes on fire safety. Inspections repeat every three years, sooner if the City knows of or receives complaints about fire-safety noncompliance. An approved inspection is valid three years from approval and transfers between property managers when management changes. The fee schedule lists the fire inspection fee at $150 per inspection. The City's Short-Term Rental Self Inspection Guide (a PDF) lists the items to check; we did not open it, so this page does not list them.

The permit application must include an emergency plan, and the plan must be posted at the main entrance of the rental. It must say "For Emergency Dial 9-1-1", list the rental's 9-1-1 address, give the actions to take in a fire (dial 9-1-1, evacuate the building, close doors), show the allowed occupant load, give the property manager's contact information, include a floor plan showing exit routes and fire extinguisher locations, and include a safety plan for hazardous weather. Safety plans must also be posted inside the rental where guests can easily see them (Sec. 22-459). The City's page adds that an emergency evacuation map specific to each address is to be posted.

With the permit application, the property manager signs an attestation that the manager complies and will keep complying with the City's property maintenance and health, fire and safety standards in the building codes; that the rental has working smoke detectors and at least one fire extinguisher available for guests; that the rental is not subject to contractual restrictions that bar short-term rental use, including homeowner association agreements, condominium bylaws, restrictive covenants or building restrictions; and that the manager has read and will comply with all City codes that apply to short-term rentals.

The license number must be listed on all advertisements and online platforms advertising the rental (Sec. 22-455). Placing a sign, advertising, using an online booking facilitator, soliciting rental business, or giving the City or the State tax documents showing short-term rental business at a location counts as prima facie evidence that a person is operating a short-term rental (Sec. 22-457), so an advertised rental without a license is treated as operating without one.

New short-term rental license applicants must post a one-month tourism tax deposit with the Finance Department before a license issues, unless they have a recent three consecutive year history of timely tourism tax payments (Sec. 22-456). The deposit is the higher of the applicant's estimated average monthly tourism tax for the next 12 months or the previous operator's reported monthly average, and never less than the minimum in the fee schedule, which lists $100. A letter of credit may replace cash where the calculated deposit is $5,000 or more. Deposits are reviewed each September and refunded after three consecutive years of timely payment. The City administrator may grant an exception on a written request.

Upon the City's request, each property manager provides, within ten business days and for up to the three years before the request, the total number of nights the rental was rented, the dates it was rented, and the total amount charged per stay minus fees (Sec. 22-460).

Violating the short-term rental article, or operating or advertising without the license or permit, is unlawful and subject to the City's general penalty (Sec. 22-474; Sec. 1-13). Under Sec. 1-13 a person violating the Code is guilty of an ordinance violation, subject to a fine of up to $500 or up to 90 days in jail, or both, unless a lesser penalty is specifically provided, and every day a violation continues is a separate offense. A condition that violates the Code is also deemed a public nuisance the City may abate. We found no separate fine schedule for short-term rentals.

The finance director may suspend or revoke a short-term rental permit after notice for failing to comply with the article or any other business, building, fire or zoning ordinance; failing to operate the business as required by law; creating a public nuisance; giving false information to obtain a permit or license; or failing to pay any obligation owed to the City. The written notice states the basis and the right to appeal. Decisions under the article may be appealed administratively under Chapter 30, with the appeal filed with the finance director within ten business days of the decision (Secs. 22-475, 22-476). An incomplete application that is not corrected within 60 days of written notice is deemed denied (Secs. 22-461, 22-472(b)(2)).

Section 144.020.1(6) of the Revised Statutes of Missouri imposes a tax equivalent to four percent on the amount of sales or charges for all rooms, meals and drinks furnished at any hotel, motel, tavern, inn, restaurant, eating house, drugstore, dining car, tourist cabin, tourist camp or other place in which rooms, meals or drinks are regularly served to the public. The Department of Revenue says the state sales and use tax is 4.225 percent in total, split among General Revenue (3.0 percent), Education (1.0 percent), Conservation (0.125 percent) and Parks/Soils (0.10 percent), and that cities, counties and special taxing districts may add their own sales taxes. The sources read do not say whether, or when, a privately owned home rented for short stays counts as a place in which rooms are regularly served to the public; check with the Department of Revenue. City and county taxes are shown on each place's page.

Section 144.752, in effect since January 1, 2023, requires marketplace facilitators that do business in Missouri to register with the Department of Revenue to collect and remit use tax on sales made through their marketplaces that are delivered into the state. The section's definition of a marketplace facilitator does not include a person with respect to the provision of travel agency services, which it defines as facilitating, for a commission, fee or other consideration, travel packages, travel reservations, tickets, or hotel or other lodging accommodations. The Department of Revenue pages read do not say whether booking platforms collect state sales tax on short-term rental stays; check with the platform and the Department of Revenue. City rules on platform collection of city taxes are shown on each place's page.

A word search of the Revised Statutes of Missouri found no section regulating the short-term rental of homes, so local rules apply. In the 2026 Regular Session, House Bill 1768 (combined with HB 2060), which modifies provisions relating to the classification of certain residential real property used for short-term rentals, was sent to the Senate, which adopted its own substitute; its last action, on May 15, 2026, was referral to the House Fiscal Review Committee, and the House bill page shows it was not truly agreed to and finally passed. In the 2025 Regular Session, House Bill 1086 on the same subject was last voted do pass by a Senate committee on May 1, 2025. A similar bill could be filed in a later session.