Transient Guest Tax

The City of Odessa imposes a Transient Guest Tax (TGT) on the rental of rooms in hotels and motels located within the city limits. The tax is collected by lodging operators and remitted to the City in accordance with the adopted ordinance.

Who Is Subject to the Tax

The Transient Guest Tax applies to hotels, motels, and similar lodging establishments that provide short-term accommodations within the City of Odessa.

Definition of Transient Guests

Pursuant to Missouri state statute, "transient guests" means a person or persons who occupy a room or rooms in a hotel or motel for thirty-one days or less during any calendar quarter.

Only room rentals meeting this definition are subject to the Transient Guest Tax.

Tax Rate

The Transient Guest Tax rate is 5% of gross receipts from room occupancy.

Filing and Payment Requirements

• Returns must be filed monthly
• Payment is due on or before the 20th day of the following month
• The tax is calculated based on total gross receipts from room occupancy
• Documentation must be provided for any sales tax exemption adjustments

Penalties and Interest

• A 1% penalty per month applies to unpaid guest taxes
• 2% interest applies to unpaid taxes beginning 30 days after the last day of each quarter

Forms and Ordinance

Submitting Payment

Completed forms and payment should be remitted to:

City of Odessa
Lodging Tax
228 S. 2nd Street
P.O. Box 128
Odessa, MO 64076