[R.O. 2009 § 5.40.10; Ord. No.
5117 §III, 9-27-1996]
As used in this Section, the term "hotel", "motel" or "tourist court" means any structure
or building, under one (1) management, which contains rooms furnished
for the accommodation or lodging of guests, with or without meals
being provided, including bed and breakfast facilities and kept, used,
maintained, advertised or held out to the public as a place where
sleeping accommodations are sought for pay or compensation to transient
guests and the term "campground" means real property,
other than State or City-owned property, which contains parcels for
rent to transient guests for pay or compensation, which may include
temporary utility hookups for use by the transient guests and where
such transient guests generally use tents, recreational vehicles or
some other form of temporary shelter while on the rented premises.
Homeless shelters operated by not-for-profit organizations are not
hotel, motel or tourists courts for the purpose of this Chapter. "Transient guest" means a person who occupies a room or
rooms in a hotel, motel, campground or tourist court for thirty (30)
consecutive days or less.
[R.O. 2009 § 5.40.20; Ord. No.
5117 §IV, 9-27-1996]
Every retailer, vendor, operator and other person who sells
goods and services subject to tax under this Chapter shall be liable
and responsible for the payment of taxes due under this Chapter and
shall make a return and remit such taxes at such time and manner as
the City of Sikeston shall prescribe.
[R.O. 2009 § 5.40.30; Ord. No.
5117 §V, 9-27-1996]
Purpose—Taxes To Be Deposited In Fund. All taxes authorized and collected under the Chapter shall be deposited
by the City of Sikeston in a special trust fund to be known as the
"Tourism Tax Trust Fund". The monies in such tourism fund shall not
be commingled with any other funds of the City of Sikeston. The taxes
collected shall be used solely for tourism, marketing and promotional
purposes. The tax shall be in addition to any and all other sales
taxes allowed by law.
[R.O. 2009 § 5.40.40; Ord. No.
5117 §VI, 9-27-1996]
The rate of tax shall be four percent (4%) on sales, charges
or admissions on all hotels, including bed and breakfast facilities,
motels, recreation vehicle parks, campground sites and condominium
units rented for less than thirty (30) days. The tax shall become
effective October 1, 1996.
[R.O. 2009 § 5.40.60; Ord. No.
5117 §VII, 9-27-1996]
Every person engaged in the business of generating income from a business defined in Section 150.130 shall file monthly reports with the City Collector on forms presented by the City of Sikeston, giving such information as may be necessary to determine the amounts to which the tax shall apply for monthly period. The monthly reports shall be submitted with monthly payments. A penalty of one percent (1%) and interest of two percent (2%) per month on unpaid taxes shall be imposed on taxes due after thirty (30) days after the last day of each calendar quarter.
