City of St. Charles, MO: Definitions.

[R.O. 2011 § 620.010; R.O. 2009 § 114.01; CC 1981 §§ 16-260(c), 16-260.1(c), 16-261; Ord. No. 84-13, 4-3-1984; Ord. No. 85-151, 11-12-1985; Ord. No. 91-92, 5-8-1991]

For the purpose of this Chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

GROSS RECEIPTS

Shall not be merely the basic charge made to the customer by the licensee, but shall instead include the entire amount of the applicable revenue, including all sales taxes.

HOTEL, MOTEL OR TOURIST COURT

Any structure or building, under one (1) management, which contains rooms furnished for the accommodation or lodging of guests, with or without meals being so provided, 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 or permanent guests and having more than eight (8) bedrooms furnished for the accommodations of such guests.

RESTAURANT

An establishment offering prepared meals, with or without alcoholic beverages by the drink, which are intended for immediate consumption whether or not to be consumed upon said premises. This provision shall not be construed to include retail groceries.

TRANSIENT GUESTS

The persons who occupy a room in a hotel, motel or tourist court for thirty-one (31) days or less.

Section 620.020 License Tax — Tourism.

[R.O. 2011 § 620.020; R.O. 2009 § 114.02; CC 1981 § 16-260(a),(b); Ord. No. 84-13, 4-3-1984; Ord. No. 85-151, 11-12-1985; Ord. No. 91-92, 5-8-1991; Ord. No. 24-001, 1-2-2024; Ord. No. 25-048, 5-20-2025]

Amount Of Tax. Every person engaged in the business of renting, leasing or letting living quarters, sleeping accommodations, rooms or a part thereof, in connection with any hotel, motel or tourist court, shall pay to the City a license tax equal to one percent (1%) of the gross rental receipts derived from or paid by transient guests for sleeping accommodations. Every person engaged in the business of a restaurant and selling prepared food or meals shall pay to the City a license tax of one percent (1%) of the gross receipts from sales of all goods and services transacted at retail upon the premises, excluding the sale of gasoline from those gross receipts. This license tax shall be in addition to all other license taxes which are applicable to hotels, motels, tourist courts and restaurants.

Use Of Funds. All funds collected pursuant to the provisions of this Section shall be used exclusively to promote tourism, conventions and other related activities in the City. The funds shall be administered by the Director of Finance in consultation with the Director of the Convention and Visitors Bureau.

Section 620.030 Convention Center.

[R.O. 2011 § 620.030; R.O. 2009 § 114.03; CC 1981 § 16-260.1(a),(b),(d); Ord. No. 91-93, 5-8-1991; Ord. No. 92-319, 12-23-1992; Ord. No. 93-52, 3-17-1993; Ord. No. 93-109, 6-2-1993; Ord. No. 94-24, 2-2-1994; Ord. No. 96-364, 12-4-1996; Ord. No. 97-331, 9-18-1997; Ord. No. 99-29, 1-22-1999; Ord. No. 99-246, 7-9-1999; Ord. No. 00-153, 6-9-2000; Ord. No. 01-121, 6-8-2001; Ord. No. 02-179, 7-19-2002; Ord. No. 02-242, 10-7-2002; Ord. No. 02-286, 12-13-2002; Ord. No. 03-77, 4-7-2003]

Use Of Funds. All funds collected pursuant to the provisions of this Section shall be used exclusively for the purpose of acquisition of buildings and land for a convention center and for the purpose of planning, designing, constructing, furnishing, equipping and operating a convention center.

The license tax described in Subsection (A) of this Section shall not apply to the gross rental receipts derived from or paid by transient guests for sleeping accommodations from July 1, 2002, through April 30, 2003, and only three-fourths percent (0.75%) shall apply on and after May 1, 2003.

Section 620.040 Payment — Due Date.

[R.O. 2011 § 620.040; R.O. 2009 § 114.04; CC 1981 § 16-262; Ord. No. 84-13, 4-3-1984; Ord. No. 85-151, 11-12-1985; Ord. No. 91-94, 5-8-1991]

The license taxes under this Article shall be paid to the Director of Finance monthly and shall be due and payable on or before the 20th day of the month based on the total daily receipts collected during the preceding month.

Section 620.050 Reports Required.

[R.O. 2011 § 620.050; R.O. 2009 § 114.05; CC 1981 § 16-263; Ord. No. 84-13, 4-3-1984; Ord. No. 85-151, 11-12-1985]

The licensee shall make true reports to the Director of Finance on forms prescribed by the Director, giving such information as may be necessary to determine the amounts to which the license tax shall apply for all gross daily receipts for the monthly period, to be submitted with the monthly payment. A licensee may separately state the amount of such license tax on all room accounts and restaurant rates.

Section 620.060 Examination Of Books And Records.

[R.O. 2011 § 620.060; R.O. 2009 § 114.06; CC 1981 § 16-264]

The Director of Finance and the Director's authorized representative shall have the right at all reasonable times during business hours to make such examination and inspection of the books and records of the licensee as may be necessary to determine the correctness of such reports.

Section 620.070 Penalties For Non-Payment.

[R.O. 2011 § 620.070; R.O. 2009 § 114.07; CC 1981 § 16-265; Ord. No. 84-13, 4-3-1984; Ord. No. 85-151, 11-12-1985]

For each and every month or part thereof any such license tax provided for under this Chapter remains unpaid after the same becomes due and payable, there shall be added to such license tax, as a penalty, ten percent (10%) of the amount of the license tax for the first month or part thereof the same is unpaid and for each and every month thereafter the same is unpaid, two percent (2%) of the amount of such license tax shall be added until the same is fully paid. In no case shall the total penalty exceed thirty percent (30%) of the tax. In addition to the penalties provided herein, any person required to pay to the City the license tax defined herein shall be subject to all other provisions of this Title not specifically provided for herein or in conflict herewith.