In Morgan County, Missouri, short-term rentals (STRs) are legal but subject to specific regulations. Locally referred to as STRs, they are mainly permitted in Agricultural Residential and Lake Residential zones. The county enforces a 3% transient guest tax on gross receipts from these rentals, which must be remitted alongside state sales taxes. The market predominantly consists of vacation properties such as cabins and lakeside homes, appealing primarily to tourists visiting the Lake of the Ozarks region, known for its recreational activities. The business environment is largely influenced by seasonal tourism, with rentals seeing increased activity during summer and holiday periods, contrasting with slower business travel. The Morgan County Collector oversees these regulations, ensuring compliance with local laws and tax obligations. For further details, visit the Morgan County official website on lodging tax regulations at.