[R.O. 1993 § 640.010; Ord. No. 2818 § 1, 1-14-2014]
Pursuant to Section 67.1000 RSMo. and Section 67.1002, RSMo., the City of Charleston, Missouri, hereby imposes a tax of three percent (3%) per occupied room per night on charges for all sleeping rooms paid by transient guests of hotels and motels situated in the City of Charleston, Missouri.[1] The tax shall be in addition to the charge for the sleeping room and shall be in addition to any and all taxes imposed by law. The proceeds of the tax shall be used by the City solely to fund a convention and visitors bureau which shall be a general not-for-profit organization with whom the City has contracted and is established for the purpose of promoting the City as a convention, visitors and tourism center. The tax shall be stated separately from all other charges and taxes.
[1]
Editor's Note: The imposition of this tax was approved by the voters of the City of Charleston at a special election held on 4-8-2014. For other provisions on taxation, see Ch. 130, Finance and Taxation.
[R.O. 1993 § 640.020; Ord. No. 2818 § 5, 1-14-2014]
As permitted by Section 67.1002.2(2), RSMo., the City Council hereby authorizes the City Manager, City Mayor and City Clerk to enter into and execute on behalf of the City an agreement with the Missouri Director of Revenue for the purpose of collecting the tax imposed by this Chapter, whereby the Director of Revenue shall be empowered to perform all functions necessary, convenient or incident to the administration, collection, enforcement and operation of such tax. The tax shall be collected and reported upon such forms and under such administrative rules and regulations as may be prescribed by the Director of Revenue. The Director of Revenue shall retain not less than one percent (1%) but not more than three percent (3%) for the cost of collection.
[R.O. 1993 § 640.030; Ord. No. 2818 § 6, 1-14-2014]
Upon voter approval of the tax imposed by this Chapter, the City Council hereby authorizes the City Manager, City Mayor and City Clerk to enter into and execute on behalf of the City an agreement with the Charleston Chamber of Commerce, a not-for-profit organization (which has for many years conducted the City's annual Dogwood-Azalea Festival and other events promoting tourism), to establish and serve as the City's Convention and Visitors Bureau for the purpose of promoting the City as a convention, visitors and tourism center. In consideration for said services, the City shall pay to said organization the proceeds of said tax in accordance with the terms and conditions of said agreement.