[R.O. 2009 §12-221; Code 1969 §20-31; Ord. No. 3378 §1, 2-6-1995]
The following words, terms and phrases, when used in this Article,
shall have the meanings given them in this Section, except where the
context clearly indicates a different meaning:
The total gross receipts from whatever source derived.
Any facility where lodging is furnished to any person for
a fee or charge including, without limitation, any lodge, inn, bed
and breakfast, hotel, motel or similar facility.
[R.O. 2009 §12-231; Code 1969 §20-32; Ord. No. 3378 §2, 2-6-1995]
It shall be unlawful for any person to establish, maintain or operate a hotel within the City without making application for and securing a license to do so. Application for such license shall be filed with the City Clerk/Administrator during the month of January of each calendar year, but in no event later than January thirty-first (31st). Such application shall include the name and address of the person expecting to operate such hotel, the location of the same, the number of rooms available for guests, the capacity thereof in number of guests that can be accommodated and a statement certifying the gross receipts for the calendar year immediately preceding the year for which the statement is made, provided however, if the preceding calendar year consists of a period of less than twelve (12) full calendar months, then the applicant shall annualized the prior short year gross receipts by dividing the same by the number of full calendar months which the applicant has engaged in business to December thirty-first (31st) and multiplying the quotient by twelve (12) and the product resulting therefrom shall be the gross receipts on which the annual license tax set forth in Section 605.1420 shall be determined and paid by the applicant. Such application shall be accompanied by payment of the required business license tax as prescribed in this Article.
[R.O. 2009 §12-232; Code 1969 §20-33; Ord. No. 3378 §3, 2-6-1995]
A.
An
annual business license tax is hereby levied on each hotel operating
within the City. Said annual business license tax shall be assessed
against the annual gross receipts of the applicant as shown on the
application required by Section 605.1410 in accordance with the following
rate schedule:
1.
One dollar ($1.00) on each one thousand dollars ($1,000.00) or part
thereof of gross receipts up to five million dollars ($5,000,000.00);
plus
2.
Ninety-five cents ($0.95) on each one thousand dollars ($1,000.00)
or part thereof of gross receipts in excess of five million dollars
($5,000,000.00) and up to ten million dollars ($10,000,000.00); plus
3.
Ninety cents ($.90) on each one thousand dollars ($1,000.00) or part
thereof of gross receipts in excess of ten million dollars ($10,000,000.00),
provided however, the minimum annual business license tax shall in
no event be less than five hundred dollars ($500.00). The annual business
license tax shall be due and payable to the City on January thirty-first
(31st) of each calendar year.
[R.O. 2009 §12-233; Code 1969 §20-34]
Upon receipt of an application for a hotel license, the City
Clerk/Administrator shall cause an inspection of the premises to be
made from the standpoints of health, sanitation and safety. The City
Clerk/Administrator shall make a report of his/her inspection which,
together with the application, shall be referred to the Board of Aldermen.
If the Board of Aldermen is satisfied that the establishment contemplated
by the applicant is in compliance with all applicable laws and ordinances,
it shall direct the issuance of the license.
[R.O. 2009 §12-234; Code 1969 §20-35]
The operator shall in the month of January of every year make
application for renewal of his/her hotel license, at which time inspections
shall be made as upon original application and the annual license
fee paid. The Mayor may at any time require the inspection of any
hotel by City employees and may order any alterations or changes made
or the installation of any safety appliance that may be necessary
to render the premises sanitary, safe or suitable for the purposes
for which they are used. In the event of failure to comply with any
such requirements within a period of thirty (30) days, then the license
for such hotel may be revoked.
[R.O. 2009 §12-235; Ord. No. 3378 §4, 2-6-1995]
A.
When
any person desires to establish and operate a hotel in the City, he/she
shall apply for a license for same, but before any such license shall
be issued, said person shall deposit with the City Clerk/Administrator
such sum of money as may be agreed upon by him/her and the City Clerk/Administrator
sufficient to cover the annual business license tax for the current
year ending December thirty-first (31st). The annual business license
tax for said year shall be based upon the applicant's estimated gross
receipts of the hotel to December thirty-first (31st) of the year
in which he/she commences business. During the month of January of
the year following the aforementioned December thirty-first (31st),
the licensee shall file with the City Clerk/Administrator a statement
showing his/her actual gross receipts for the period from which he/she
commenced business to December thirty-first (31st) and at the same
time shall also file with the City Clerk/Administrator a statement
of gross receipts for the current year in the manner provided for
by Section 605.1410. He/she shall pay to the City at that time:
B.
Upon
payment of such sums, such license shall issued for the current year.
C.
If
a person who desires to establish a hotel in the City has been engaged
in substantially the same business in other areas within the State
of Missouri, his/her experience in that business and the amount of
gross receipts may be used in estimating the deposit to be made with
the City Clerk/Administrator as provided in this Section, making due
allowance for any increase or decrease in the proposed or expected
extent or magnitude of the business.
[R.O. 2009 §12-236; Ord. No. 3378 §4, 2-6-1995]
If the City Clerk/Administrator and any person commencing business as provided in Section 605.1450 are unable to agree on the amount of deposit, the City Clerk/Administrator may require a corporate surety bond from the licensee, conditioned that he/she will on or before January thirty-first (31st) next following, furnish the City Clerk/Administrator with a statement, verified as required by this Chapter, as to the gross receipts and that he/she will pay to the City Clerk/Administrator the business license taxes due according to the provisions of this Article, which bond shall be of not more than double the amount of the estimate of such taxes made by the City Clerk/Administrator or, in such lesser amount as the City Clerk/Administrator may deem sufficient to protect the City's interest, and his/her approval shall be endorsed upon such bond before the license shall issue. In addition to the bond, the licensee shall pay a minimum business license tax of five hundred dollars ($500.00) which shall be credited to the annual business license tax when his/her first (1st) application is made and the tax thereon paid. If the deposit made by such licensee for the period expiring December thirty-first (31st) after he/she commences business is determined to be in excess of the amount due, the City Clerk/Administrator shall credit the excess on his/her next license or, it shall be paid to the licensee if he/she has discontinued business.
[R.O. 2009 §12-237; Ord. No. 3378 §4, 2-6-1995]
Any person operating a hotel within the City may, with the prior
written consent of the City Clerk/Administrator, elect, in lieu of
furnishing the statements as provided for in Sections 605.1410 and
605.1450, to calculate his/her gross receipts on a fiscal year basis.
If a person operating a hotel is permitted to and elects to use this
alternative method, he/she shall note on his/her application that
the determination of gross receipts is being made for the fiscal year
rather than for the calendar year as specified in Sections 605.1410
or 605.1450 and he/she shall provide a copy of the City Clerk/Administrator's
written consent thereto and thereafter the business tax and license
shall be calculated accordingly.
[R.O. 2009 §12-238; Ord. No. 3378 §4, 2-6-1995]
A.
A
delinquent charge of ten percent (10%) of the amount of license tax
due and payable to the City shall be assessed against any person who
fails to pay the full amount of the license tax on or before the due
date therefor.
B.
In addition to the late charge described in Subsection (A), any person who fails to pay the full amount of license tax on or before the due date therefor shall pay interest on such delinquency at a rate of one percent (1%) per month for each month which payment is delinquent (up to and not to exceed eight percent (8%)).
