Hotel/Motel Room Tax Chapter 502

Tax Amounts | Exemption Qualification Process

The hotels and motels located inside the boundary of St. Louis County according to Chapter 502 must pay a room tax on the room sales for each calendar quarter. The tax is 3.5% for the Convention and Sports Tax and 3.75% for the Convention and Tourism Tax. Both taxes are remitted to St. Louis County. The 3.5% tax is used to pay for the TWA dome as part of the St. Louis County payment. The 3.75% tax is sent to the Convention and Visitors Commission for its use to advertise and attract people and conventions to St. Louis.

There are two ways a guest can qualify for exemption from the tax.

  • Guests must have stayed at the motel/hotel for more than 31 days (in the calendar quarter).
  • Guests who are part of the Federal Government and residing on official business are exempt. Such guests must have supportive documentation stating that they work for the Federal Government. Eligible federal entities are the military, military personnel, Amtrack, the American Red Cross, and the railroad industry.

Taxes are filed by Calendar Quarter:

Quarter Month Span
1 January 1 - March 31
2 April 1 - June 30
3 July 1 - September 30
4 October 1 - December 31

If a guest checked in on February 3rd and did not check out until April 29th, this person was a guest for 56 days in the 1st quarter and qualifies for exemption but was only a guest for 29 days in the 2nd quarter and is therefore ineligible and must pay this tax for 29 days.

If a guest checked in on July 1st and checked out July 31st, this guest does not qualify because he or she stayed for only 31 days.

If a guest checked in October 1st and checked out in December, this guest qualifies for 4th quarter exemptions for all days stayed in the 4th quarter.

If you have questions when filing exemptions, please feel free to contact us at (314) 615-5107.