[R.O. 2008 § 145.010; 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]
A.
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.
B.
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.
C.
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.
D.
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.
E.
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.
F.
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.
G.
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.
[R.O. 2008 § 145.020]
A.
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.
B.
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.
C.
The tax shall be collected pursuant to
the provisions of Sections 94.500 through 94.550, RSMo.
[R.O. 2008 § 145.030; Ord. No. 5274 §§ 1 – 4, 1-10-2008]
A.
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.
B.
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:
1.
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
2.
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
3.
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.
C.
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.
[R.O. 2008 § 145.040; Ord. No. 3975 §1, 10-19-1999]
The City of O'Fallon, Missouri hereby
imposes a one-half percent (0.5%) 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.
[R.O. 2008 § 145.050; 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%).
[R.O. 2008 § 145.060; Ord. No. 6639, 1-9-2020; Ord. No. 6680, 7-9-2020]
Pursuant to the approval of a majority
of the votes cast on the proposal by the qualified voters voting thereon
at the general municipal election held on June 2, 2020, and the authority
granted by, and subject to, the provisions of Section 144.757, RSMo.,
2016 and Chapter 144, RSMo., 2016, the City of O'Fallon does hereby
impose a local use tax at the same rate as the local sales tax for
the purpose of funding for O'Fallon police services and road improvements;
provided, however, that if any local sales tax is repealed, reduced
or raised, the respective local use tax shall also be repealed, reduced
or raised by the same action.
[1]
Editor's Note: This tax was approved by a
majority of the qualified voters at an election held 6-2-2020.
[Ord. No. 6987,[1] 1-12-2023]
There is imposed an additional sales tax in an amount of three
percent (3%) on all tangible personal property retail sales of adult-use
marijuana sold in the City in addition to any and all other tangible
personal property retail sales tax allowed by law.
[1]
Editor's Note: This ordinance was approved by the voters at
the general municipal election held on 4-4-2023.
