[R.O. 2011 §140.200; Ord. No. 2005-40 §1, 5-3-2005; Ord. No. 2134, 1-6-2026]
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:
CITY
The City of Riverside, Missouri.
GROSS RECEIPTS
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.
HOTEL/MOTEL
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, the short-term rental of a residential dwelling unit, and campgrounds and any docking facility situated within the City which rents slips to recreational boats which are used by transients for sleeping.
PERSON
Any individual, corporation, partnership, limited liability company or other entity.
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.
SLEEPING ROOMS
Rooms usable for steeping accommodations in a hotel/motel.
TAX RATE OR TOURISM 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
A person required under this Article to collect and pay the Tourism 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 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.
F. 
Tourism Tax Fund Balance. Any positive balances derived in the Tourism Tax Fund shall remain therein for the exclusive uses as provided in this Article III.
[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 §140.320; 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 §140.335; 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.