[R.O. 2011 §140.200; Ord. No. 2005-40 §1, 5-3-2005]
The following words, terms and phrases, when used in this Article,
shall have the meaning ascribed to them in this Section except where
the context clearly indicates a different meaning:
The City of Riverside, Missouri.
The gross receipts received by a hotel/motel. Gross receipts
includes only amounts received by the hotel/motel and therefore would
not include any additional added-in art value for sleeping rooms provided
free of charge.
Any structure or building which contains rooms furnished
for accommodations or lodging of guests and kept, used, maintained,
advertised or held out to the public as a place where sleeping accommodations
are sought for pay or compensation by transient guests. This term
includes, but is not limited to, hotels, motels, bed and breakfast
inns and campgrounds and any docking facility situated within the
City which rents slips to recreational boats which are used by transients
for sleeping.
Any individual, corporation, partnership, limited liability
company or other entity.
Revenues shall consist of Tourism Taxes collected by the
City pursuant to the authority granted by Sections 67.1003 to 67.1364,
RSMo., as amended.
Rooms usable for steeping accommodations in a hotel/motel.
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.
A person required under this Article to collect and pay the
Tourism Tax to the City.
A person who occupies a sleeping room in a hotel/motel for
thirty-one (31) days or less during any calendar quarter.
[R.O. 2011 §140.210; Ord. No. 2005-40 §1, 5-3-2005]
A.
Imposition Of Tourism Tax. There is hereby levied and imposed
within the City a tax to be known as the Tourism Tax as permitted
by Chapter 67, RSMo., as amended.
B.
Amount Of Tax. The Tourism Tax is levied at the amount of
four percent (4%) of all sales or charges for all sleeping rooms paid
by transient guests of hotels/motels situated within the City. This
Tourism Tax shall be in addition to any and all other taxes, licenses
and fees imposed by law.
C.
Deposit Of Revenues. All revenues received from the Tourism
Tax shall be deposited in the Tourism Tax Fund; provided however,
the City may receive a fee for collecting said Tourism Tax, which
shall not exceed five percent (5%) of said revenues.
[R.O. 2011 §140.220; Ord. No. 2005-40 §1, 5-3-2005]
A.
Any
person providing or making available sleeping rooms shall collect
the Tourism Tax from the transient guest and each such transient guest
shall pay the amount of the Tourism Tax due to the person required
to collect such tax.
B.
The
City shall allow the person required to remit the Tourism Tax to deduct
and retain an amount equal to two percent (2%) of the Tourism Tax
collected for the timely remittance of such tax.
[R.O. 2011 §140.225; Ord. No. 2005-40 §1, 5-3-2005]
A.
The
Tourism Tax imposed by this Article must be separately stated on any
and all bills, invoices or other document that is used by each taxpayer
to collect from such transient guests and must be added to the total
taxable amount.
B.
Every
person receiving payment(s) subject to this Article shall be responsible
for the collection of the Tourism Tax and such person's inability
to collect any or all of the applicable amount does not relieve such
person of the obligation to pay the Tourism Tax to the City.
[R.O. 2011 §140.230; Ord. No. 2005-40 §1, 5-3-2005]
A.
In
accordance with applicable law, all exemptions granted to agencies
of government organizations and persons under Sections 144.010 —
144.510, RSMo., are hereby made applicable to the imposition and collection
of the Tourism Tax.
B.
The
same exemption certificate required by Sections 144.010 — 144.510,
RSMo., for administration and collection of State sales tax shall
satisfy the requirements of this Article.
[R.O. 2011 §140.235; Ord. No. 2005-40 §1, 5-3-2005]
A.
Every
person receiving payment subject to the Tourism Tax shall make a return,
on the prescribed forms, to the City showing the gross receipts, taxable
sales and the amount of Tourism Tax levied for a specified period
of time and shall remit to the City, with the return, the Tourism
Tax levied. The return shall give true reports and such information
as may be necessary to determine the amounts to which the Tourism
Tax shall apply for the quarterly period.
B.
The
quarterly report shall be filed and the Tourism Tax shall be paid
to the City quarterly, due and payable on the following dates, for
the preceding periods as listed based on the sales and charges for
sleeping rooms within the respective period.
|
Date Report Due
|
Period Covered
| |
|---|---|---|
|
October 31st
|
July 1 through September 30th
| |
|
January 31st
|
October 1 through December 31st
| |
|
April 30th
|
January 1 through March 31st
| |
|
July 31st
|
April 1 through June 30th
|
[R.O. 2011 §140.240; Ord. No. 2005-40 §1, 5-3-2005]
The Finance Officer and his/her authorized representative shall
have the right from time to time and at all reasonable times during
business hours to make such examination and inspection of the books
and records of the hotel/motel as may be necessary to determine the
correctness of the required reports. Reported sales receipts may be
compared to figures obtained by business books and records, by Federal
and State income tax returns, by State sales tax returns or by other
records, invoices, bills or receipts which show sales and charges
subject to the Tourism Tax and sales and charges which are exempt.
[R.O. 2011 §140.245; Ord. No. 2005-40 §1, 5-3-2005]
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
Finance Officer a written notice of appeal, such assessment may be
recovered under the provisions of this Article.
[R.O. 2011 §140.250; Ord. No. 2005-40 §1, 5-3-2005]
The records and files regarding the calculation and collection
of the Tourism 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.
[R.O. 2011 §140.260; Ord. No. 2005-40 §1, 5-3-2005]
A.
Interest And Penalty. For each month or part thereof any
Tourism Tax remains unpaid after the same shall be due and payable,
there shall be added to such Tourism Tax as a penalty, one percent
(1%) and as interest, two percent (2%) of the amount of such Tourism
Tax for the first (1st) month or part thereof the same is unpaid and
for each and every month thereafter until the same is fully paid.
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 or pay the Tourism Tax or
files a false or fraudulent report required by this Article or within
the time required shall, upon conviction thereof, be punished by a
fine not exceeding five hundred dollars ($500.00) per violation.
C.
Business License Revoked. Any hotel/motel business licensee
failing to pay the Tourism Tax for one (1) full quarter (three (3)
months) past the due date shall have its City business license revoked.
[R.O. 2011 §140.270; Ord. No. 2005-40 §1, 5-3-2005]
A.
Lien. In any case in which any assessment of the Tourism
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 Platte County a notice of lien
specifying the amount of the Tourism Tax, 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 shall 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 cost related to the
filing of a notice of lien or release with respect to such taxpayer,
including reasonable attorney fees.
[R.O. 2011 §140.275; Ord. No. 2005-40 §1, 5-3-2005]
A.
Tourism Tax Fund Established. There is established a separate
Tourism Tax Fund into which all tourism tax revenues shall be deposited
and from which only eligible expenditures for promoting tourism shall
be made.
B.
Fund. The Tourism Tax Fund shall be a fiscal and accounting
entity with self-balancing sets of accounts recording cash and other
financial resources that are segregated for the purpose of carrying
on the specific activities of the Tourism Tax Fund.
C.
Revenues. Revenues shall consist of Tourism Taxes collected
by the City pursuant to the authority granted by Sections 67.1003
to 67.1364, RSMo., as amended.
D.
Expenditures. Expenditures shall be made by the Tourism
Commission only for eligible costs as defined by State law and within
the limits of the budget approved by the City.
E.
Budget. The Tourism Tax Fund shall be included in the annual
City budget showing estimated revenues and appropriations as provided
in budget resolutions.
[R.O. 2011 §140.300; Ord. No. 2005-40 §1, 5-3-2005]
Pursuant to Section 67.1364, RSMo., as amended, there is established
a Tourism Commission to be known as "The Tourism Commission of Riverside,
Missouri".
[R.O. 2011 §140.305; Ord. No. 2005-40 §1, 5-3-2005; Ord.
No. 1576, 1-16-2018]
A.
Pursuant to Section 67.1364, RSMo., as amended, the Tourism Commission
shall consist of five (5) members appointed by the Board of Aldermen
of the City of which one (1) shall be a representative of the hotel/motel
industry, two (2) shall be active in the tourism industry and two
(2) shall be representatives of local general business interests.
All members shall be residents of the City or Platte County.
B.
Further, one (1) member shall be appointed as the City's Governing
Body liaison to the Tourism Commission, who shall serve in a non-voting
capacity.
[R.O. 2011 §140.310; Ord. No. 2005-40 §1, 5-3-2005]
A.
The
terms of the members shall be as follows:
1.
With regard to the term of the first five (5) members appointed by
the Board, 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.
2.
Thereafter, members appointed by the Board shall serve for a term
of three (3) years.
3.
All vacancies shall be filled for the unexpired terms in the same
manner as were the original appointments.
4.
No member of the Tourism Commission may serve for more than two (2)
consecutive terms.
[R.O. 2011 §140.315; Ord. No. 2005-40 §1, 5-3-2005]
The members of the Tourism Commission will serve without compensation.
[R.O. 2011 §140.320; Ord. No. 2005-40 §1, 5-3-2005]
The Tourism Commission, upon the effective date of this Article
(July 1, 2005), shall organize itself and elect from its number a
Chairman, Vice Chairman, Treasurer and Secretary, each to serve for
one (l) year or until their successors are elected.
[R.O. 2011 §140.325; Ord. No. 2005-40 §1, 5-3-2005]
The Tourism Commission shall meet regularly and shall adopt
such rules and regulations for operation as shall enable it to maintain
an orderly procedure for its business and to effectively and efficiently
exercise the powers authority by the Statute and delegated to it by
the Board.
[R.O. 2011 §140.330; Ord. No. 2005-40 §1, 5-3-2005]
The Tourism Commission shall keep records and minutes of its
meetings and shall report quarterly to the Board with regard to its
activities.
[R.O. 2011 §140.335; Ord. No. 2005-40 §1, 5-3-2005]
Funds received from the Tourism Tax shall be used solely to
promote tourism. The Tourism Commission shall administer the funds
collected from the Tourism Tax within the limits of the budget approved
by the City from time to time.
