Frequently Asked Questions and Answers

Frequently Asked Questions

Q. I just started renting out my resort, hotel, motel, home, condo, campground and or RV spaces, bed & breakfast or houseboat to transient guests less than 31 days in any calendar quarter which is located within a five-mile radius of the Lake of the Ozarks in Camden, Miller or Morgan County.  How can I get registered and get the required Lodging Tax Collection forms?

A.  You can get your accommodation unit registered and find the collection forms by clicking this link:  
http://tri-countylodging.com/forms.html

Q. What is the lodging tax collection rate in each County?

A. The Lodging Tax Collection rate in Camden and Morgan Counties is 3.0% for overnight rental charges.  The collection rate in Miller County is 5.0% for overnight rental charges.

Q.  How do I receive convention, family reunion, wedding, sport or other group leads?

A.  You can contact our group sales team at 573-348-1599 or click on: groupsales@funlake.com

Q.  How often do I remit lodging taxes to the appropriate County Collector’s office?

A.  We ask that you remit your lodging taxes on the same schedule in which you remit your Missouri State Sales Tax to the Missouri Department of Revenue.  If you are unsure about your payment schedule, you can contact the Sales/Use Tax Division of the Missouri Department of Revenue at 573-751-2836.

Q. What are the boundaries of the three Business Districts?

A. If your accommodation facility is located within a five-mile radius of the Lake of the Ozarks, you are required to collect and remit county lodging taxes.

Q. Are owners of “condominiums” required to pay the county tax when renting?

A. If you rent your condo to transient guests less than 31 days in any calendar quarter, the answer is yes, condo rentals were part of the original legislation voted on in 1993.

Q. Are owners of “private homes” required to pay the county lodging tax when renting?

A. There was a ruling by the Circuit Court of Camden County, wherein the Court issued a Final Judgment stating:
Receipts from the rental charges on vacation homes or condominiums, or component parts thereof, offered to the public and rented for a period of less than thirty-one consecutive days in a calendar quarter are subject to the lodging tax as authorized by Section 67.1177, RSMo, and as imposed by the District.  See David Huffman Enterprises, Inc. v. Camden County Commission, Case No. 07CM-CC00400, Final Judgment (November 14, 2012).

Similarly, the  Missouri Court of Appeals has ruled that "bed and breakfasts" are included in the terms "hotels and motels" as used in a statute levying a tax on charges for all sleeping rooms paid by transient guests of hotels or motels.  See St. Charles Cty. Convention & Sports Facilities Auth. v. Mydler, 950 S.W.2d 668 (Mo. App. 1997)

Q. Which Business District Board members represent me?

A.  You can click on the “Staff & Board” tab on the TCLA website: www.tri-countylodging.com to learn who represents you:

 

Tri-County Lodging Association
985 KK Drive, P.O. Box 1299, Osage Beach, MO 65065;
Phone: 573-348-0111, Fax: 573-348-2293