[Ord. No. 727 §§1
— 4, 8-16-2004]
A.
Pursuant
to Section 94.834, RSMo., a tax is hereby imposed on the charges for
all sleeping rooms paid by the transient guests of hotels and motels
in Concordia, Missouri. The rate of said tax shall be five percent
(5%) per occupied room per night and shall be charged in addition
to the charge for the sleeping room and all other taxes imposed by
law.
B.
All
revenues received by the City from the tax herein imposed under the
provision of Section 94.834, RSMo., shall be deposited by the City
in a special fund and shall be used solely for promoting tourism.
C.
As
used in this Section, "transient guests" means a
person who occupies a room or rooms in a hotel or motel facility for
thirty-one (31) days or less during any calendar quarter.
D.
As
used in this Section, "hotel" and/or "motel" shall mean any hotel, motel, inn, bed and breakfast or other business
that rents rooms or suites or other sleeping facilities to transient
guests for profit or other consideration.
