[1]
Note — Ord. No. 2000-59 adopted May 22, 2000, submitted to the voters a proposition to levy a tax as set out in this Article. This proposition passed by a majority vote in the election of August 8, 2000.
[CC 1999 §25-15; Ord. No. 2010-07 §1, 2-22-2010; Ord. No. 2018-79, 12-31-2018]
The following words, terms and phrases, when used in this Article, shall have the meanings ascribed to them in this Section except where the context clearly indicates a different meaning:
CITY
The City of Chillicothe, Missouri.
GROSS RECEIPTS
The gross revenue received by a hotel/motel for the rental of guest rooms and lodging and shall be in addition to any and all taxes imposed by law.
HOTEL AND MOTEL TAX
The taxes the City is entitled to collect under this Article which are also referred to as the "transient guest tax."
HOTEL/MOTEL
A lodging establishment which is any building, group of buildings, structure, facility, place or places of business where rooms are provided, which is owned, maintained or operated by any person and which is kept, used, maintained, advertised or held out to the public for hire which can be construed to be a hotel, motel, motor hotel, apartment hotel, tourist court, resort, cabins, tourist home, bunkhouse, dormitory or other similar place by whatever name called and includes all such accommodations operated for hire as lodging establishments for transient guests.
PERSON
Any individual, corporation, partnership, limited liability company or other entity.
REVENUES
Revenues shall consist of hotel and motel taxes collected by the City pursuant to the authority granted by Sections 67.1000 to 67.1002, RSMo., as amended.
SLEEPING ROOM
Room or unit usable for sleeping accommodations in a hotel/motel.
TAX RATE OF HOTEL AND MOTEL TAX
The amount of tax levied on a hotel/motel based on a percentage of the sales and charges made by a hotel/motel for sleeping rooms.
TAXPAYER or LICENSEE
A person required under this Article to collect and pay the transient guest tax to the City.
TRANSIENT or TRANSIENT GUEST
A person who occupies a sleeping room in a hotel/motel for thirty-one (31) days or less during any one calendar quarter.
[CC 1999 §25-16; Ord. No. 2010-07 §1, 2-22-2010]
Hotel And Motel Tax Imposed. Every hotel and motel with a sleeping room within the City limits of the City of Chillicothe shall, in addition to all other taxes or fees now or hereafter required by law or ordinance, pay to the City of Chillicothe, Missouri, a tax of four percent (4%) on each sleeping room occupied and rented by transient guests for a period of less than thirty-one (31) days during any one (1) calendar quarter of a hotel or motel located in the City.
[CC 1999 §25-17; Ord. No. 2010-07 §1, 2-22-2010; Ord. No. 2018-79, 12-31-2018]
No person shall operate a hotel or motel without a current business license. Application for such license shall be made to the City Clerk on forms prescribed by his/her office.
[CC 1999 §25-18; Ord. No. 2010-07 §1, 2-22-2010; Ord. No. 2024-21, 3-11-2024]
Reporting And Remitting Tax. It shall be the duty of every owner of a hotel or motel, as defined by this Article, on or before the last day of each month to file with the City Clerk, on a form designated by the City, a statement of the aggregate amount of all gross receipts obtained from rental or sleeping rooms to transient guests in the City of Chillicothe, Missouri, and the amount of tax collected for transient occupancy, by the owner during the preceding one (1) month period. The statement shall be verified under penalty of perjury by the owner or officer of the owner making the statement. The amount of the tax due on such gross receipts shall be paid to the City Clerk contemporaneously with the filing of the statement. The statement made to the City Clerk under requirements of this Article shall not be made public, nor shall it be subject to the inspection of any person except the Mayor, City Treasurer, City Administrator, City Attorney, members of the City Council or their agents and employees.
[CC 1999 §25-19; Ord. No. 2010-07 §1, 2-22-2010; Ord. No. 2018-79, 12-31-2018]
The City Clerk or his/her 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 the reports required by this Article. The licensee shall make such records available to the City at its place of business within the City. Should any error in amount of tax due the City under these provisions be discovered in excess of five percent (5%) in any monthly period, then the licensee in addition to payment of such taxes, penalties and interest shall reimburse the City its costs expended in auditing said licensee.
[Ord. No. 2018-79, 12-31-2018]
A. 
If there is a determination that any person subject to this Article has a liability for which no return has been filed, an incorrect return has been filed or the full amount due has not been paid, there shall be issued to such taxpayer an assessment showing the amount of tax due, together with penalty and interest that may have accrued thereon.
B. 
If the person does not pay the assessment within thirty (30) days of the date of the mailing thereof or within such time file with the City Clerk a written notice of appeal, such assessment may be recovered under the provisions of this Article.
[Ord. No. 2018-79, 12-31-2018]
The records and files regarding the calculation and collection of the Hotel and Motel Tax are recognized and declared to be confidential and privileged in nature and protected from public disclosure except for official tax administration and collection purposes.
[CC 1999 § 25-20; Ord. No. 2018-79, 12-31-2018[1]; Ord. No. 2024-21, 3-11-2024]
A. 
Interest And Penalty; Security.
1. 
Interest And Penalty. For each month or part thereof any transient guest tax remains unpaid after it is due and payable, there shall be added to such hotel and motel tax as a penalty ten percent (10%) of the amount of such tax for the first month or part thereof the tax is unpaid, and for each and every month thereafter an additional two percent (2%) of the amount of such license tax shall be added until the tax is fully paid, but in no case shall the total penalty exceed thirty percent (30%) of the tax, and interest will be assessed on such unpaid amount at the rate of one percent (1%) per month of the amount of such tax for the first month or part thereof the same is unpaid and for each and every month thereafter until the same is fully paid.
2. 
Security. The City Clerk may require security in the nature of a bond, letter of credit, cash deposit, or other similar security in an amount equal to three (3) times the estimated monthly payment from any owner who has been delinquent in the payment of the license tax more than two (2) times.
B. 
Ordinance Violation. In addition to the interest and penalties provided in this Section, any person subject to the provisions of this Article who fails to file a report, pay the tax when due, files a false or fraudulent report required by this Article or within the time required, or refuses to cooperate with any inspection of hotel/motel records, shall, upon conviction thereof, be punished by a fine not exceeding five hundred dollars ($500.00) per violation. Each day the violation continues is a separate violation.
C. 
Business License Revoked. Any hotel/motel business licensee failing to pay the hotel and motel tax for three (3) months past the due date shall have its City business license revoked.
[1]
Editor's Note: This ordinance provided for the renumbering of former Section 635.120 as Section 635.125.
[Ord. No. 2018-79, 12-31-2018]
A. 
Lien. In any case in which any assessment of the hotel and motel tax, interest, additions to tax and/or penalty imposed under this Article has been made and has become final, there may be filed for record in the Recorder's office of Livingston County a notice of lien specifying the amount of the hotel and motel tax due (if the amount is unknown due to the failure to file reports, the City Clerk shall estimate the tax based upon the information available), additions to tax, interest and/or penalty due and the name of the person liable for such amounts. From the time of filing any such notice shall, for purpose of collecting such tax, interest, additions to tax and/or penalty, have the force and effect of the lien of a judgment in favor of the City against the real estate or any interest in real estate owned by the taxpayer named in such notice of lien for the amount specified in such notice. The taxpayer shall, within a reasonable time after filing the lien, be notified by first class mail, postage prepaid.
B. 
Erroneous Filing. If any liens have been erroneously filed, the taxpayer may notify the City. The taxpayer shall provide the reasons why the filing of the lien is erroneous. Upon receipt of the reasons and verification of the erroneous filing, the City will correct the erroneous information or release the lien.
C. 
Release Of Lien. The lien imposed under Subsection (A) of this Section may be wholly or partly released by filing for record in the office of the County Recorder a release thereof executed on behalf of the City upon payment of the tax, interest, additions to tax and penalties or upon receipt of security sufficient to secure payment thereof or by final judgment holding such lien to have been erroneously imposed.
D. 
Collection Costs. The City is authorized to collect from each taxpayer an additional amount equal to the costs related to the filing of a notice of lien or release with respect to such taxpayer and all other costs of collection, including reasonable attorney fees, litigation expenses, audit expenses, and court costs.
E. 
Report On Change Of Ownership. Any person operating or managing a business who owes any tax, penalty or interest, or is required to file any report with the City shall notify the City Clerk in writing at least ten (10) days prior to any change in the ownership or management of said business, including but not limited to any sale or transfer of the entire business or the entire assets or property of the business or a major part thereof; or liquidation; or merger; or foreclosure; or termination of operating or managing agreement. Such notice shall include the name of the business, the address of the business, the name of the owner of the business, the name of the person remitting the tax at the time of the notice, the name of the purchaser or transferee, and the intended date of purchase or transfer. A purchaser or transferee of such business, assets or property who takes with notice of any delinquent tax or with notice of non-compliance with this Section takes subject to any tax, penalty or interest owed by the seller or transferor.
[Ord. No. 2018-79, 12-31-2018]
It shall be the duty of every person liable for the collection and payment to the City of any tax imposed by this Article to keep and preserve for a period of three (3) years all records which may be necessary to determine the amount of such taxes as may have occurred to the City and for the collection or payment of which such operator is responsible. The City Clerk or his designees shall have the right to inspect and/or audit such records at all reasonable times but shall hold the same in confidence and utilize the same only for the purposes of this Article.