[R.O. 2007 §145.010; Ord. No. 3709 §§2—8, 6-17-1998; Ord. No. 5786 §1, 4-26-2012; Ord. No. 5856 §1, 2-28-2013; Ord. No. 6085 §1, 4-9-2015]
Any person, partnership, venture or corporation now or hereafter engaged in the business of letting sleeping rooms within the City of O'Fallon, Missouri, shall collect a tax sum equal to five percent (5%) of the charge for the sleeping room, in addition to the charge for the sleeping room and shall be in addition to any and all taxes imposed by law; provided, however, that non-governmental agencies Congressionally mandated to provide disaster relief services and all government agencies exempt from the payment of sales taxes shall be exempt from the tax imposed under this Section. No such tax shall be applicable, levied or collected where payment for a sleeping room is being made by such an agency. The tax shall be remitted to the City Collector within thirty (30) days after the last day of each calendar month.
The tax herein required shall not be so construed as to exempt any person, partnership, venture or corporation from the payment of the tax to the City of O'Fallon which the City of O'Fallon levies upon the real or personal property belonging to any such person, the tax required of merchants or manufacturers for the sale of goods, nor shall the tax herein required exempt any person from the payment of any tax which may be lawfully required.
Any person, partnership, venture or corporation engaged in the business of letting sleeping rooms who shall violate any of the transient guest tax ordinance provisions shall be deemed guilty of an infraction and upon conviction thereof shall be fined five percent (5%) of the average monthly transient guest tax levied during the previous twelve-month period.
The City Collector is hereby required to create the Transient Guest Tax Fund to record revenues received and appropriations expended for like cause. The purpose of this fund shall remain singular, and monies for other purposes shall not be commingled.
There is hereby established an O'Fallon Convention and Visitors Bureau (OCVB) to serve as advisors to the City Council regarding the expenditure of transient guest tax revenue. The Directors shall be one (1) Council member (to be appointed by the Mayor annually), who will in addition perform as liaison with the City Council; two (2) City Government positions (Finance Analyst and Economic Development Director); two (2) O'Fallon Business District representatives (each to be appointed by the Mayor for two-year terms, one (1) renewable in even-numbered years and one (1) renewable in odd-numbered years); two (2) O'Fallon hotel or motel managers (each to be appointed by the Mayor for two-year terms, one (1) renewable in even-numbered years and one (1) renewable in odd-numbered years); and two (2) citizens at large (each to be appointed by the Mayor for two-year terms, one (1) renewable in even-numbered years and one (1) renewable in odd-numbered years). The Director terms shall commence on the first of June following their appointment.
Vacancies created by removal, resignation or otherwise shall be reported to the City Council by the Mayor and shall be filled in like manner as original appointments, except that the term of office is restricted to the unexpired term of office. No Director of the OCVB shall receive compensation for service.
The OCVB is hereby responsible for modeling the continuation and enhancement of current tourism endeavors while envisioning future possibilities. Planning should include consideration of community impact to citizens and business owners, as well as operational and capital requirements.
Pursuant to the authority granted by and subject to the provisions of Sections 94.500 through 94.550, RSMo., a tax for general revenue purposes is hereby imposed upon all sellers, for the privilege of engaging in the business of selling tangible personal property or rendering taxable services at retail to the extent and in the manner provided in Sections 144.010 through 144.525, RSMo., and the rules and regulations of the State Director of Revenue issued pursuant thereto.
The rate of the tax shall be one percent (1%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City, if such property and taxable services are subject to taxation by the State under the provisions of Sections 144.010 through 144.525, RSMo.
The tax shall be collected pursuant to the provisions of Sections 94.500 through 94.550, RSMo.
[Ord. No. 5274 §§1—4, 1-10-2008]
Tax Imposed. A sales tax in the amount of one-half of one percent (0.5%) is hereby imposed on all retail sales in the City of O'Fallon, Missouri, which are subject to taxation under the provisions of Sections 144.010 to 144.525, RSMo. The tax authorized by this Section shall be in addition to any and all other sales taxes allowed by law and levied under the Statutes of the State of Missouri, or the Ordinances of the County of St. Charles or the City of O'Fallon.
Uses Of Revenue. All expenditures of funds arising from the tax referenced in Subsection (A) shall be by an appropriation enacted by the City Council or appropriated as a part of the annual budget process. Expenditures may be made from the fund for any municipal park functions or stormwater control program including, but not limited to:
Planning, property acquisition, designing, engineering, constructing, equipping, staffing, operating and/or maintaining any and all new or existing parks and any and all new or existing recreation facilities of the City and any and all other improvements, enhancements, rehabilitation, modernization, replacement and/or expansion of park facilities and recreation programs or facilities of the City as from time to time may be determined to be in the best interests of the City of O'Fallon; and/or
Planning, right-of-way and/or property acquisition, engineering, constructing, operating and maintaining stormwater control improvements of any and all kinds including, but not limited to, detention and/or retention basins, curbs, gutters, inlets, piping, creek improvements, bank stabilization, creek channel cleaning and/or maintenance and any and all other improvements, enhancements or projects which the City Council may from time to time determine to be in the best interests of the City of O'Fallon; and/or
Such other or additional local parks or stormwater projects, programs, improvements, enhancements or undertakings as may be determined by the City Council from time to time.
The City of O'Fallon shall eliminate the property tax levied for public parks as a result of imposing the sales tax of one-half of one percent (0.5%) referenced above.
[Ord. No. 3975 §1, 10-19-1999]
The City of O'Fallon, Missouri hereby imposes a one-half percent (.5%) transportation sales tax on all receipts from the sale at retail of all tangible personal property or taxable services at retail within the City which are subject to taxation under the provisions of Sections 144.010 to 144.525, RSMo., inclusive, as amended, for the purpose of making roadway improvements and expanding certain roadway projects as directed by the City Council, including construction, reconstruction, repair and maintenance thereof.
[Ord. No. 736 §§1—2, 11-3-1979]
The municipal sales tax on all sales of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal or home heating oil used for non-business, non-commercial or non-industrial purposes heretofore imposed within the corporate limits of this municipality is hereby reimposed. The rate of taxation shall be, as heretofore one percent (1%).
[Ord. No. 6639, 1-9-2020]
In order to increase funding for O'Fallon police services and road improvements, the City of O'Fallon shall impose a local use tax at the same rate as the total local sales tax rate, currently two percent (2 %), provided that if the local sales tax rate is reduced or raised by voter approval, the local use tax rate shall also be reduced or raised by the same action. A use tax return shall not be required to be filed by persons whose purchases from out-of-state vendors do not in total exceed two thousand dollars ($2,000) in any calendar year.
Editor's Note: This tax was approved by a majority of the qualified voters at an election held 6-2-2020.