City of Blue Springs, MO
Jackson County
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Table of Contents
Table of Contents

Section 655.010 Definitions and Rules of Construction.

[Ord. No. 3026 §1, 11-17-1997]
Terms used in this Chapter shall have the meanings ascribed to them in this Section and shall be construed as indicated in this Section:
GROSS DAILY RENTAL RECEIPTS
All receipts from the rental of sleeping accommodations by hotels or motels, including all State, Federal and local taxes, whether paid in cash, credits or property, and without any deduction or exemption.
HOTEL AND MOTEL
Any structure or building, under one (1) management or ownership, which contains rooms furnished for the accommodation or lodging of guests, with or without meals being 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 three (3) bedrooms furnished for the accommodation of such guests. This definition is intended to include tourist courts, bed and breakfast establishments and similar facilities, but not hospitals, nursing homes or convalescent centers.
TRANSIENT GUEST
Any person who occupies a room in a hotel or motel for twenty-eight (28) consecutive days or less.

Section 655.020 Levy of Tax.

[Ord. No. 3026 §1, 11-17-1997; Ord. No. 3531 §1, 1-21-2003]
In addition to the license fees levied on hotels and motels pursuant to Chapter 605, there is hereby levied upon every person engaged in the business of operating and carrying on the business of the operation of a hotel or motel, an additional license tax in an amount equal to six and one-half percent (6½%) of gross daily rental receipts derived from transient guests for sleeping accommodations.

Section 655.030 Establishment and Use of Convention and Visitor Fund.

[Ord. No. 3026 §1, 11-17-1997]
There is hereby established a Convention and Visitor Fund in the City. All taxes levied, collected and appropriated pursuant to this Chapter shall be deposited to the credit of this fund. The Convention and Visitor Fund shall be used to provide facilities for and promote tourists, conventions and visitors to the City and for any and all things associated therewith to include, but not be limited to, buildings, infrastructure, advertising, recreation facilities, bike paths, parks, and other things that would attract or be used to some extent by tourists, conventions or visitors to the City, or to make rental payments or pay debt service on leases on other instruments the proceeds of which were used to provide such facilities.

Section 655.040 Payment of Tax.

[Ord. No. 3026 §1, 11-17-1997; Ord. No. 3443 §1, 1-22-2002]
The license tax due under this Chapter shall be paid to the City Finance Department monthly. The license tax due for gross daily rental receipts collected during each month shall be due and payable on or before the last day of the following month.

Section 655.050 Reports Required.

[Ord. No. 3026 §1, 11-17-1997]
Every person engaged in the business of operating a hotel or motel shall file monthly reports with the City Finance Director 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 the monthly period. The monthly reports shall be submitted with the monthly payments.

Section 655.060 Examination of Books, Records.

[Ord. No. 3026 §1, 11-17-1997]
The City Finance Director or 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 hotel or motel as may be necessary to determine the correctness of the reports required by this Chapter.

Section 655.070 Bond Requirement.

[Ord. No. 3026 §1, 11-17-1997]
Renewal of any City business license or liquor license of any person who has been delinquent in remitting the additional license tax for or during three (3) or more months during the year preceding renewal shall be conditioned upon the posting of a bond to secure payment of said taxes during the year of renewal. The amount of the bond shall be equal to the amount of license tax payments of such person during the year preceding renewal. The bond shall be subject to the approval of the City Attorney.

Section 655.080 Penalties For Non-Payment.

[Ord. No. 3026 §1, 11-17-1997; Ord. No. 3443 §2, 1-22-2002]
For each month, or part thereof, any license tax provided for under this Chapter remains unpaid after the same shall be due and payable, there shall be added to such license tax as a penalty ten percent (10%) of the amount of such license tax for the first (1st) month or part thereof the same is unpaid, and for each and every month thereafter 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 license tax. If the license tax as provided in this Chapter is not paid by the fifth (5th) day after said tax is due, the Finance Director or the Director's designee may initiate suspension or revocation of the City business license and/or liquor license of the person liable for such license tax in accordance with the procedures provided by ordinance for the suspension or revocation of said licenses. In addition to the penalties provided herein, any person subject to the provisions of this Chapter who fails to file a statement or pay the license tax or files a false or a fraudulent statement required by this Chapter or within the time required by this Chapter shall, upon conviction thereof, be punished by a fine not exceeding five hundred dollars ($500.00) or by imprisonment not exceeding three (3) months, or by both such fine and imprisonment.

Section 655.090 Administration Fee.

[Ord. No. 3026 §1, 11-17-1997]
Notwithstanding the provisions of Section 655.030, the City shall be entitled to an administrative fee to be charged against the Convention and Visitor Fund which shall reflect the cost to administer the levying, collecting and appropriating of the fund but which shall not in any circumstance exceed six percent (6%) of the amount collected during the year in which the fee is charged.

Section 655.100 Advisory Commission.

[Ord. No. 3026 §1, 11-17-1997]
The City shall establish an advisory commission known as the Tourism and Visitors' Advisory Commission made up of persons associated with the tourist industry, citizens, Chamber of Commerce members and City staff to provide advice to the City Council as to use of funds in the Convention and Visitor Fund.

Section 655.110 Confidentiality of Records.

[Ord. No. 3026 §1, 11-17-1997]
To the extent allowed by law, the reports generated pursuant to Section 655.050 and records or information generated by inspection and/or examination pursuant to Section 655.060 and any other information or record that would disclose facts or figures about an identifiable hotel or motel which would or could provide information concerning the identified hotel or motel's receipts or occupancy shall not be divulged or be made public, and all such records shall be closed.