[Ord. No. 917 §1, 2-13-1984; Ord. No. 1274 §1, 4-13-1998; Ord. No. 1308 §1, 7-13-1999]
A. 
All funds of the City and all monies received by or belonging to the City or any of its officers and personnel acting in their official capacity on behalf of the City shall be deposited and maintained only in accounts at such banking institutions, or other financial institutions authorized by law to receive and hold public monies, as may be authorized from time to time by resolution of the Board of Aldermen. The designation of such depositories for public monies shall be among only the institutions qualifying therefor pursuant to Sections 110.010 through 110.060, RSMo., as the same may be amended or recodified, and such monies shall be held and secured as provided therein.
B. 
Unless otherwise specifically provided by applicable State or Federal law or other provisions of this Code, all funds of the City shall be invested pursuant to the following policy:
1. 
Before investing any City funds or monies in an instrument or account, the City Clerk shall solicit from eligible banks within the City of Hermann sealed bids relative to the rate of interest proposed to be paid on such funds or monies. All funds for which bids were solicited will be deposited with the bank making the highest and best bid, with consideration given to the rate of interest to be paid on the deposited funds and any fees to be charged by the bank with respect to the investment of such funds.
2. 
The City Clerk shall prepare a monthly written report for the Board of Aldermen stating all fund balances in accounts maintained in each bank, itemized by fund name, type of account or investment, maturity date (when applicable), interest rate, and other information deemed relevant by the City Clerk or requested by the Board of Aldermen from time to time.
3. 
The City Clerk shall have primary responsibility for the implementation of this policy, subject to the supervision of the City Administrator.
[Ord. No. 917 §2, 2-13-1984]
A. 
No check, draft, warrant, or other order for the payment of money from any account of the City shall be honored by the City or any of its depositories unless the same be drawn on an account and signed in the manner required by this Article and by applicable provisions of law and other ordinances.
B. 
The City Collector is hereby authorized to establish and maintain an account, to be known as the Collector's Account, at a depository institution authorized as provided herein, for the deposit of all taxes, licenses, fees, penalties, and other monies lawfully received by the City Collector from any source on behalf of the City; and to pay from such account, on a monthly or more frequent basis as required by law and ordinance, all monies due the City and any of its various funds. Payment of monies from said Collector's Account to other lawful funds of the City may be upon the sole signature of the City Collector.
C. 
The Municipal Court Clerk is hereby authorized to establish and maintain an account, at a depository institution authorized as provided herein, for the deposit of all monies received by him on behalf of the City for recognizances filed by persons charged with the violation of Municipal ordinances; and to pay monies from such account upon the signature of such Municipal Court Clerk for refunds of such recognizances, payment of forfeited recognizances into the city treasury, and other dispositions thereof authorized by law.
D. 
All other monies of the City shall be deposited to one (1) or more accounts at depository institutions authorized as provided herein, and payments shall be made from such accounts only upon signature of the Mayor, City Clerk, and City Treasurer in the manner and for such purposes as otherwise allowed by law and ordinance.
E. 
Immediately upon taking office, and at all times required thereafter by the City's designated depositories, the Mayor, City Clerk, City Treasurer, City Collector, and Municipal Court Clerk shall provide such depositories with an accurate sample of their signatures as the same shall be used on all written orders for the payment of money on any account of the City; and each shall promptly notify each such depository of any change in the form of such signature. Such officers and personnel may present to any such depository a copy of this Article and of the most recent resolution designating depositories for city monies, both certified within thirty (30) days of presentation, as evidence of their authority to draw orders for the payment of money upon an account of the City.
[Ord. No. 917 §3, 2-13-1984]
It shall be unlawful for any person to open, maintain, or draw funds upon any account at a depository institution within the City of Hermann in the name of the City of Hermann, or any of its departments, except in the manner provided in this Article.
[Ord. No. 917 §4, 2-13-1984]
A. 
Violation of any provision of this Article shall be a misdemeanor.
B. 
In addition to any other penalty provided herein or by other ordinance, any officer or employee of the City who violates any provision of this Article shall be subject to any disciplinary action, including forfeiture of or removal from office or employment, as may be authorized by law, ordinance, or City Personnel Code.
[Ord. No. 1754 §1, 8-25-2008; Ord. No. 1768 §1, 12-22-2008]
A. 
If no other procedure is established by law for protesting a tax or license charge, then a person who has paid any tax shall protest at the time of paying such tax or within thirty (30) days thereafter by filing with the City Clerk a written statement setting forth the grounds on which the protest is based, the true value of the money in dispute, the date when the tax was paid and proof that the person making the claim paid the tax.
B. 
If no other procedure is established by law for protesting a tax, and a person has paid a tax prior to the passage of this Section, such person shall have the right to protest the payment of the tax provided the statute of limitations has not expired on the claim, and the claim is filled within thirty (30) days of the passage of this Section with the City Clerk setting forth therein a statement of the grounds on which the protest is based, the true value of the money in dispute, the date when the tax was paid and proof that the person making the claim paid the tax.
C. 
The City Clerk shall set aside, in a separate fund, all or part of such tax which is in dispute under Subsection (A). Within sixty (60) days after the filing of the protest under Subsection (A) or (B), an Administrative Hearing Officer appointed by the City Administrator shall hold a hearing on the protest. Notice of the hearing and presentation of evidence shall be in accordance with the Missouri Administrative Procedure Act. A record of the hearing shall be made and upon hearing the evidence, the Administrative Hearing Officer shall rule on the validity of the protest within ten (10) days after the conclusion of the hearing. Any person aggrieved by this decision, including the City, shall, within thirty (30) days after notice of the ruling as required by Chapter 536, RSMo., file their administrative appeal pursuant to the rules established in Chapter 536, RSMo., for review of a contested case in the Circuit Court of Gasconade County. If no action is taken to appeal the decision of the Administrative Hearing Officer as required by Chapter 536, RSMo., the decision shall be final. If the protest is invalid, the City Clerk shall, when such decision is final, disburse to the proper official or City fund the tax impounded as authorized by the laws of the City. If the protest is valid, then the City Clerk shall, when the decision is final, refund to the person who protested the tax the amount found to be invalid, plus interest at the rate of six percent (6%) interest on the sum from the time it was paid to the City.
D. 
Nothing in the Section shall preclude the City from exercising its rights to determine the enforceability and applicability to this Section when a person challenges such authority wherever and however such rights may be asserted under applicable law.
[Ord. No. 663 §§1-6, 6-26-1974]
A. 
A city sales tax at the rate of one percent (1%) for the benefit of the City of Hermann shall be imposed on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City of Hermann, if such property and services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.525, RSMo.
B. 
Said city sales tax shall be imposed upon all sellers for the privilege of engaging in the business of selling tangible personal property or rendering taxable services at retail to the extent and in the manner provided in Section 144.010 to 144.525, RSMo., and the rules and regulations of the Director of Revenue issued pursuant thereto; except that the rate of tax shall be one percent (1%). The amount reported and returned to the Director of Revenue by the seller shall be computed on the basis of the combined rate of tax imposed by Sections 144.010 to 144.525, RSMo., and the tax imposed by this Article. The sellers required to collect and report the sales tax shall use the brackets provided in Section 144.285, RSMo.
C. 
City sales tax on the purchase of motor vehicles shall not be collected and remitted by the seller, but shall be collected by the Director of Revenue at the time application is made for a Certificate of Title, if the address of the applicant is within the City of Hermann.
D. 
Collection of delinquent tax shall be in the manner permitted under Sections 94.500 to 94.570, RSMo.
E. 
Upon passage of this Article the City Clerk shall cause to be mailed a certified copy of this Article together with a map of the City within ten (10) days of the adoption and passage of this Article to the Director of Revenue of the State of Missouri.
F. 
The sales tax imposed herein shall be effective on the first (1st) day of October, 1974.
[Ord. No. 2146, 5-23-2019[1]]
A. 
A general City sales tax solely for the repair and replacement of streets, including curbs and gutters only where deemed necessary to support the street repair and replacement, at the rate of seven-eighths of one percent (7/8 of 1%) on the receipts from all retail sales within Hermann, Missouri, is hereby imposed upon all sellers within the City for the privilege of engaging in the business of selling tangible personal property or rendering taxable services at retail to the extent and in the manner provided by Sections 144.010 to 144.525, inclusive, RSMo., and the rules and regulations of the Director of Revenue of the State of Missouri issued pursuant thereto. Such tax shall not be effective until the terms and provisions of this Section have been complied with and shall be imposed for a period not to exceed eighteen (18) years.
B. 
The City Clerk shall as soon as possible after the election date (but in any event no later than ten (10) days after the election date) forward to the Director of Revenue of the State of Missouri by United States registered mail or certified mail: (1) a certified copy of this Ordinance, including the Notice of Election attached hereto, and (2) a copy of the abstract of votes cast on the question at said election. Such City sales tax hereby imposed shall then become effective on the first day of January, 2020, and shall be levied and collected in the manner provided by the Act, by Sections 32.085 and 32.087, RSMo., as amended, and by all other applicable laws, and shall be used for the purposes hereinabove authorized, and shall be imposed for a period not to exceed eighteen (18) years.
[1]
Editor's Note: This tax was passed by a majority of the electorate on August 6, 2019, as becomes effective January 1, 2020 for a period not to exceed eighteen (18) years.
[Ord. No. 799 §1-4, 10-22-1979]
A. 
The municipal sales tax on all sales of metered water service, electricity, electrical current and natural, artificial or propane gas, wood, coal, or home heating oil for domestic use only, which is defined to include only the use thereof by an individual purchaser for non-business, non-commercial, or non-industrial purposes, as such tax was heretofore imposed within the corporate limits of this Municipality, is hereby reimposed.
B. 
The rate of taxation shall be, as heretofore, one percent (1%).
C. 
The City Clerk is hereby directed to provide copies of this Article to all of the utilities which provide service within the corporate limits of the City, and to the Director of Revenue for the State of Missouri.
D. 
This Article shall take effect and be in full force from and after January 1, 1980.
[Ord. No. 946 §§1-7, 4-19-1985]
A. 
There is hereby imposed a sales tax at the rate of one-half of one percent (0.5%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City of Hermann, if such property and services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.525, RSMo.
B. 
The sales tax imposed by this Section shall impose upon all persons in the City of Hermann who are engaged in the business of selling tangible personal property and taxable services subject to a sales tax under the provisions of Sections 144.010 to 144.525, RSMo., a tax for the privilege of engaging in such business at the rate imposed hereby and in the manner and to the extent provided in Sections 144.010 to 144.525, RSMo., and the rules and regulations of the Director of Revenue issued pursuant thereto. The amount reported and returned to the Director of Revenue by the seller shall be computed on the basis of the combined rate of the tax imposed by Sections 144.010 to 144.525, RSMo., the tax imposed by Section 160.050 as authorized by Sections 94.500 to 94.570, RSMo., and the tax imposed hereby as authorized by Sections 94.700 to 94.755, RSMo.
C. 
The municipal sales tax adopted hereby shall be imposed on all sales of metered water service, electricity, electric current, and natural, artificial or propane gas, wood, coal, or home heating oil for domestic use only, notwithstanding the provisions of Section 144.030.2(23), RSMo.
D. 
All moneys received by the City of Hermann as the result of the imposition of said sales tax shall be deposited by the City Treasurer in a special fund to be known as the "City Transportation Trust Fund." All moneys in such Transportation Trust Fund shall be appropriated and disbursed only for transportation purposes as enumerated in Sections 94.700 to 94.755, RSMo.
E. 
The manner of collection, administration, and expenditure of moneys derived from said sales tax shall be according to the provisions of Sections 94.700 to 94.755, RSMo.
F. 
Within ten (10) days after the passage of this Section, the City Clerk shall forward to the Director of Revenue by United States Registered mail or Certified mail a certified copy of this Section, reflecting the effective date thereof, and a copy of the map of the City of Hermann clearly showing the boundaries thereof, and shall provide a copy of this Section to all of the utilities which provide service within the corporate limits of the City.
G. 
The sales tax imposed by this Section shall be effective on the first (1st) day of July, 1985.
[Ord. No. 1230 §1, 4-22-1996; Ord. No. 1772, 1-26-2009; Ord. No. 1784 §1, 4-27-2009]
A. 
There is hereby imposed a sales tax at the rate of one-half of one percent (.50%) on the receipts from all retail sales within said City which are subject to taxation under the provisions of Sections 144.010 to 144.525, RSMo., as authorized in Section 644.032, RSMo., 1995 Supp.
B. 
The sales tax imposed by this Section shall impose upon all persons in the City of Hermann who are engaged in the business of selling tangible personal property and taxable services subject to a sales tax under the provisions of Sections 144.010 to 144.525, RSMo., a tax for the privilege of engaging in such business at the rate imposed hereby and in the manner and to the extent provided in Sections 144.010 to 144.525, RSMo., and the rules and regulations of the Director of Revenue issued pursuant thereto. The amount reported and returned to the Director of Revenue by the seller shall be computed on the basis of the combined rate of the tax imposed by Sections 144.010 to 144.525, RSMo., the tax imposed by Section 160.050 as authorized by Sections 94.500 to 94.570, RSMo., the tax imposed by Section 160.070 as authorized by Sections 94.700 to 94.755, RSMo., and the tax imposed hereby as authorized by Sections 644.032 and 644.033, RSMo.
C. 
All moneys received by the City of Hermann as the result of the imposition of said sales tax shall be deposited by the City Treasurer in a special fund to be known as the "Local Parks Sales Tax Trust Fund". All moneys in such Local Parks Sales Tax Trust Fund shall be appropriated and disbursed only for local parks purposes as authorized by Sections 644.032 and 644.033, RSMo.
D. 
The manner of collection, administration, and expenditure of moneys derived from said sales tax shall be according to the provisions of Sections 644.032 and 644.033, RSMo., and other statutory sections referred to therein.
E. 
Within ten (10) days after the passage of this Section, the City Clerk shall forward to the Director of Revenue by United States registered mail or certified mail a certified copy of this Section, reflecting the effective date thereof, and a copy of the map of the City of Hermann clearly showing the boundaries thereof.
F. 
The sales tax imposed by this Section shall be effective on the first (1st) day of October, 1996.
[Ord. No. 297 §§1-3, 11-8-1948]
A. 
All moneys received from the levy of the Municipal Band Tax shall be paid into a special fund to be known as the "Band Fund."
B. 
The Mayor and the Board of Aldermen shall enter into a written contract with the authorized officials of said Band for its employment in the giving of free band concerts, or equivalent musical service by the Band upon such occasions of public importance as shall be stipulated in said contract, and until such contract is entered into no moneys shall be appropriated out of said "Band Fund."
C. 
Said Band, upon entering into said contract, under this Section, shall be known as The Municipal Band of the City of Hermann, and shall administer its own financial and business affairs. No voluntary contribution, donation, or diversion into another fund shall be made from this fund in any manner whatsoever.
[Ord. No. 1406 §1, 10-13-2003]
A. 
No license or permit provided for or required under any Section of this Code or other ordinance of the City shall be issued by any department or officer of the City to any person, corporation, limited liability company or other business entity of any type if either the applicant therefor or the business entity for which the license or permit is sought is at the time of filing the application in arrears for any unpaid tax, license, fee, fine or other debt or monetary obligation due the City.
B. 
For the purpose of this Section and Sections 600.140, 600.280 and 605.045 of this Code, any such unpaid debt tax, license, fee, fine or other debt or monetary obligation due the City from any natural person who is the manager of or owner of a ten percent (10%) or more interest in a business entity for which the license or permit is sought shall be deemed the obligation of such business entity, and the license or permit shall not be issued unless such delinquent obligation is satisfied.
[Ord. No. 1500 §§1 — 2, 5-23-2005; Ord. No. 1508 §§1 — 3, 6-27-2005]
A. 
There is hereby levied, fixed, imposed and ordered collected a tax in the amount of five percent (5%) (hereinafter "tourism tax") on the charges for all sleeping rooms paid by the transient guests of hotels, motels, bed and breakfast inns, campgrounds and any docking facility which rents slips to recreational boats which are used by transients for sleeping (hereinafter collectively referred to as "lodging facilities"). Said tax shall be in addition to any charge paid to the owner or operator of any such lodging facility and shall also be in addition to any and all taxes imposed by law. Said tax shall be stated separately from all other charges and taxes.
[Ord. No. 2179, 1-27-2020[1]]
1. 
Each person engaged in the business of operating a lodging facility in the City shall collect the tourism tax and shall remit the same to the City Collector on or before the thirtieth (30th) day of the month following the end of the calendar quarter.
2. 
Each person engaged in the business of operating a lodging facility in the City shall file with the City Collector prescribed forms giving such information as may be necessary to determine the amounts to which the tourism tax shall apply for the calendar quarter to be submitted with the payment to be made in accordance herewith.
3. 
The City Collector or an 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 lodging facility as may be necessary to determine the correctness of the required reports.
[1]
Editor's Note: Increase to the tourism tax set out herein was approved by the voters at the election held 6-2-2020 and is effective January 1, 2021. Prior to such date the 3% tax will be in effect.
B. 
A Tourism Commission is hereby created to make recommendations to the Board of Aldermen for expenditure of the monies received from the tourism tax.
1. 
The Tourism Commission shall consist of five (5) members who shall be known as Commissioners. This Commission shall be referred to as the "Hermann Tourism Commission". The Commissioners shall be appointed by the Board of Aldermen. Of the five (5) Commissioners, one (1) shall be a representative of the hotel and motel industry and two (2) shall be active in the tourism industry. The remaining members of the Commission shall be members of local general business interests in the City. One (1) member of the Board of Aldermen shall serve on the Commission as a liaison in a non-voting capacity. All Commissioners shall be residents of the City of Hermann. No Commissioner shall receive compensation for his/her services. Commissioners will be appointed for a term of three (3) years; however, of the first (1st) Commissioners appointed, one (1) shall be appointed for a term of one (1) year, two (2) shall be appointed for a term of two (2) years and two (2) shall be appointed for a term of three (3) years. Commissioners may serve no more than two (2) consecutive terms. The Commissioners shall serve without compensation.
2. 
The Commission shall elect from its membership a Chairman and Vice Chairman and any other officer it considers desirable and necessary. Officers shall serve terms of one (1) year and may serve a maximum of two (2) consecutive terms in each office.
3. 
The Commission shall hold meetings at the times and places to be determined by the Commission. Three (3) members of the Commission shall constitute a quorum for the transaction of business.
4. 
Every vacancy that may occur on the Commission shall be reported to the Board of Aldermen and shall be filled by appointment by the Board of Aldermen in the same manner as is provided in this Section for initial appointments. The persons so appointed shall have the qualifications required for Commissioners. Each appointment to fill a vacancy shall be for the unexpired term.
5. 
The Board of Aldermen may remove a Commissioner at any time for misconduct or neglect of duty or when, in the opinion of the Board of Aldermen, such removal would be conducive to the proper operation of the Commission.
6. 
The Commission shall serve as an advisory board to the Board of Aldermen. All monies received from the tax shall be deposited in a special fund and used solely to promote tourism. Recommendations may be made to the Board of Aldermen for its approval of the expenditure of the tourism tax monies. The Board of Aldermen will have the final approval of all expenditures.
C. 
Any tourism tax not paid within thirty (30) days after the last day of each calendar quarter shall be considered delinquent. There is hereby added a penalty of one percent (1%) and interest of two percent (2%) per month on the unpaid taxes which are considered delinquent until paid. In addition to the penalties provided herein, any person subject to the provisions of this Section who fails to collect and remit the tourism tax, files the prescribed forms or files a false or fraudulent form shall be guilty of a misdemeanor.
[Ord. No. 2336, 1-23-2023[1]]
A sales tax at the rate of three percent (3%) on all tangible personal property retail sales of adult-use marijuana sold in the City of Hermann, Missouri, as authorized by Article XIV, Section 2.6(5) of the Missouri Constitution, is hereby imposed. The tax imposed hereunder shall be in addition to any and all other sales taxes allowed by law.
[1]
Editor's Note: This tax was passed by a majority of the electorate on April 4, 2023.