Tourism Tax & Bond Requirements

Branson businesses must collect and remit a tourism tax on specific goods and services, in addition to any applicable sales tax. 

Taxable Services Include:

  • Accommodation at hotels, motels, short-term rentals, condominium units, timeshares, campgrounds, and tourist courts at a 4% tourism tax rate.
  • Food and drinks sold on the premises of restaurant establishments at a 0.5% tourism tax rate (pre-packaged food items are exempt).
  • Admission tickets or charges for participation in any private tourist attraction at a 4% tourism tax rate. 

Please note: The state of Missouri offers discount opportunities within the City of Branson on sales tax rates for customers paying tourism tax. Contact the Missouri Department of Revenue for more information.

 

Tourism Tax Bond (Deposit):

Businesses are also required to pay a one-time tourism tax bond. This bond must be paid during the business licensing application process and is required before a license can be issued. The bond will be refunded to the business owner after three consecutive years of timely tourism tax payments.

 

Payment Information:

Tourism tax payments are due by the 20th of each month and must be submitted through Branson’s Citizenserve portal as part of your approved business license account.

Late Fees: Tourism tax payments submitted after the 20th are subject to a 10% late penalty and 1% interest rate. Interest will be assessed on all overdue amounts. The interest rate is 12% per year accruing at 1% per month late.

Please note: There is no third-party platform authorized to remit tourism tax payments to the City of Branson on your behalf (i.e. AirBnB, VRBO, etc.). 

 

For more details, please refer to Branson’s municipal code Chapter 82 – Taxation (Article VI – Tourism Tax)