[R.O. 2008 §145.010; Ord. No. 5568 §1, 8-18-1997; Ord. No. 6808 §1, 1-23-2006; Ord. No. 6821 §1, 4-10-2006; Ord. No. 8204, 7-22-2019]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.500 to 94.550, RSMo., a tax for the improvement, operation,
maintenance and expansion of recreational facilities at Mozingo Lake
Recreation Park is hereby imposed at the rate of one-half of one percent
(0.5%) on the receipts from sale at retail of all tangible personal
property or taxable services at retail within the City of Maryville,
if such property and services are subject to taxation by the State
of Missouri under the provisions of Sections 144.010 to 144.510, RSMo.
This action shall extend the current tax and shall be effective for
an additional twenty (20) years and shall expire on December 31, 2037,
unless further extended by a vote of the people and shall be collected
pursuant to the provisions contained in the aforesaid Sections.
[R.O. 2008 §145.030; Ord. No. 6969 §1, 1-14-2008; Ord. No. 6997 §1, 4-14-2008; Ord. No. 8204, 7-22-2019]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.577, RSMo., a tax for capital improvements, is hereby
imposed at the rate of one-half of one percent (0.5%) on the receipts
from sale at retail of all tangible personal property or taxable services
at real within the City of Maryville, if such property and services
are subject to taxation by the State of Missouri under the provisions
of Sections 144.010 to 144.510, RSMo. This action shall implement
a tax and shall be effective for the twenty (20) years and shall expire
on September 30, 2038, unless further extended by a vote of the people
and shall be collected pursuant to the provisions contained in the
aforesaid Sections.
[Ord. No. 3960 §1, 8-7-1979; Ord. No. 4634 §1, 11-9-1987; Ord. No. 8204, 7-22-2019]
Pursuant to the authority granted by and subject to the provisions
of Sections 144.010 through 144.510, RSMo., a tax for general revenue
purposes is hereby imposed on all sellers of tangible personal property
or rendering taxable service at retail at the additional rate of one-eighth
percent (1/8%) and seven-eighths percent (7/8%), making the total
rate of City sales tax one percent (1%), on the receipts from the
sale at retail of all tangible personal property or taxable service
at retail within said City, if such property and services are subject
to taxation by the State of Missouri.
[Ord. No. 6137 §1, 11-9-1998; Ord.
No. 8204, 7-22-2019; Ord. No. 8435, 11-22-2021; Ord. No. 8467, 4-11-2022[1]]
Pursuant to the authority granted by and subject to the provisions
of Sections 144.010 through 144.525, RSMo., a sales tax is hereby
imposed on all retail sales made in the City which are subject to
taxation at the rate of one-fourth of one percent (1/4%) pursuant
to the authority granted under the provisions of Sections 644.032
and 644.033, RSMo., for the funding of local parks including the funding
of capital improvements for local parks.
[1]
Editor's Note: An amendment to this tax was passed by a majority
of the electorate 4-5-2022 which will be in effect for 20 years from
the date the sales tax is first imposed and which included language
regarding the funding of capital improvements for local parks.
[Ord. No. 6311 §1, 8-14-2000; Ord.
No. 8204, 7-22-2019]
Pursuant to the authority granted by and subject to the provisions
of Sections 144.010 through 144.510, RSMo., a tax is hereby imposed
on all sellers selling tangible personal property or rendering taxable
service at retail at the additional rate of one-eighth of one percent
(1/8%) on the receipts from the sale at retail of all tangible personal
property or taxable service at retail within the City, for a Community/Recreational
Center project. The tax will terminate twenty (20) years from the
date on which said tax is first imposed.
[Ord. No. 8204, 7-22-2019]
A.
The City of Maryville, Missouri shall be authorized to increase its
local sales tax by one-eighth of one percent (1/8%) until December
31, 2036, unless extended by a vote of the people, for the purpose
of providing funds to construct, improve, operate and maintain a conference
center at Mozingo Lake Recreation Park.
B.
The sales tax imposed by this Section shall become effective October
1, 2016, and be imposed until December 31, 2036, as provided 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.
[1]
Editor's Note: This tax was approved by a majority of the
qualified voters at an election held 4-5-2016.
[Ord. No. 8159, 1-14-2019; Ord.
No. 8171, 4-8-2019; Ord. No. 8204, 7-22-2019]
Pursuant to the authority granted by, and subject to, the provisions
of Sections 144.600 through 144.761, RSMo., a use tax is imposed for
the privilege of storing, using, or consuming within the City any
article of tangible personal property. This tax does not apply with
respect to the storage, use, or consumption of any article of tangible
personal property purchased, produced, or manufactured outside this
State until the transportation of the article has finally come to
rest within this City or until this article has become commingled
with the general mass of property in this City. The rate of the use
tax shall be two and three-eighths percent (2.375%). If any City sales
tax is repealed or the rate thereof is reduced or raised by voter
approval, the City use tax rate shall also be deemed to be repealed,
reduced, or raised by the same action repealing, reducing, or raising
the City sales tax.
[1]
Editor's Note: This tax was approved by a majority of the
qualified voters at an election held 4-2-2019.
[Ord. No. 8539, 1-9-2023; Ord.
No. 8571, 4-10-2023]
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 Maryville, 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
4-4-2023.
[Ord. No. 7929, 1-9-2017[1]]
The following words, terms and phrases, when used in this Chapter,
shall have the meanings ascribed to them in this Section, except where
the context clearly indicates a different meaning:
Any structure or any portion of any structure that is occupied
or intended or designed for occupancy by transients for dwelling,
lodging or sleeping purposes and, includes, but is not limited to,
any hotel, inn, tourist home or house, motel, studio hotel, bachelor
hotel, lodging house, rooming house, or public and private club. This
definition is not intended to include hospitals, nursing homes, or
convalescent centers.
The use or possession or the right to use or possession of
any room or rooms or portion thereof in any hotel for dwelling, lodging
or sleeping purposes.
The person who is the proprietor of a hotel. Where the operator
performs functions through a managing agent or any type other than
an employee the managing agent shall also be deemed an operator for
the purposes of this Chapter and shall have the same duties and liabilities
as the principal. Compliance with the provisions of this Chapter by
either the principal or the managing agent shall be compliance by
both.
Any individual, firm, partnership, joint venture, association,
social club, fraternal organization, joint stock company, corporation,
estate, trust, business trust, receiver, trustee, syndicate or any
other group or combination acting as a unit.
The consideration charged for the occupancy of space in a
hotel or motel.
Any person who exercises occupancy or is entitled to occupancy
by reason of concession, permit, right of access, license or other
agreement.
Any tenant who exercises occupancy or is entitled to occupancy
by reason of concession, permit, right of access, license or other
agreement for a period of thirty-one (31) days or less during a calendar
quarter, counting portions of days as full days. Any such tenant so
occupying space in a hotel or motel shall be deemed to be transient
until the period of thirty-one (31) days during a calendar quarter
has expired unless there is an agreement in writing between the operator
and the occupancy providing for a longer period of occupancy. In determining
whether a person is transient, uninterrupted periods of time extending
both prior and subsequent to the effective date of this Chapter may
be considered.
[1]
Editor's Note: The transient guest tax rate of 5% as approved
by the voters and certified by Ord. No. 7913 is effective as of April
1, 2017.
[Ord. No. 7929, 1-9-2017]
There is hereby established and levied a tax on the charges
for all sleeping rooms paid by the transient guests of all hotels
or motels situated in the City, or a portion thereof, at the rate
of five percent (5%) per occupied room per night. Unless otherwise
provided in this Chapter or by law, the City Treasurer shall be responsible
for the administration and levy of this tax.
[Ord. No. 7929, 1-9-2017]
The tax established under this Chapter shall be in addition
to any other tax or fee imposed pursuant to statute or local ordinance
or resolution by any governmental entity upon the occupancy of a hotel
room. The tax hereby established shall be in addition to the charge
for the sleeping room and all other taxes imposed by law, and shall
be shown separately from all other charges and taxes.
[Ord. No. 7929, 1-9-2017]
Each operator shall on or before the twentieth (20th) day of
the month following the close of each month make a return to the City
Treasurer on City forms provided of total rents charged and the amount
of tax collected for transient occupancy. At the time the return is
filed, the full amount of the tax collected shall be remitted to the
City Treasurer. The City Treasurer may establish shorter reporting
periods for any license holder that has established a record of being
delinquent in reporting and/or remitting taxes accruing hereunder.
The City Treasurer may also establish shorter or longer reporting
periods for any license holder to insure the efficient and effective
collection of the tax.
[Ord. No. 7929, 1-9-2017]
A.
Any operator who fails to remit any tax imposed by this Chapter within
the time required shall pay a penalty of one percent (1%) and interest
of two percent (2%) each month, not to exceed twenty-five percent
(25%) per annum, of the amount of the tax in addition to the amount
of the tax.
B.
Every penalty imposed and such interest as accrues under the provisions
of this Section shall become a part of the tax herein required to
be paid. Any penalty may for good cause be waived provided that a
report thereof be made to the City Council.
C.
Any unpaid taxes shall be considered delinquent thirty (30) days
after the last day of each quarter.
[Ord. No. 7929, 1-9-2017]
If any operator shall fail or refuse to collect any tax or to
submit within the time provided in this Chapter any report and/or
remittance of any tax or any portion thereof required, the City Treasurer
shall proceed to obtain facts and information on which to base an
estimate of the tax due. As soon as the City Treasurer procures such
facts and information upon which to base such an estimate or assessment
against the operator of all tax, interest and penalties provided for
by this Chapter, the City Treasurer shall give notice of the amount
so assessed by serving it personally or by depositing it in the United
States mail, postage or prepaid, addressed to the operator at the
business address.
[Ord. No. 7929, 1-9-2017]
Such operator may within ten (10) days after the serving or
mailing of any notice make application in writing to the City Treasurer
for a hearing on the amount assessed as transient guest tax. If such
application for a hearing is not made within the time prescribed,
the tax, interest and penalties, shall become final and conclusive
and immediately due and payable by such operator. If an application
is received for a hearing, the time and place of such hearing shall
be fixed within five (5) days of receipt of the request. The notice
for request of a hearing should show cause why the amount, specifying
tax, interest and penalties should not be fixed as specified in the
assessment. After such hearing, the City Treasurer shall determine
the proper tax to be remitted and shall thereafter give written notice
to the operator of such determination and the amount of such tax,
interest and penalties.
[Ord. No. 7929, 1-9-2017]
It shall be the duty of every operator liable for the collection
and payment to the City of any tax imposed by this Chapter to keep
and preserve for a period of three (3) years all records which may
be necessary to determine the amount of such taxes as may have occurred
to the City and for the collection or payment of which such operator
is responsible. The City Treasurer shall have the right to inspect
and/or audit such records at all reasonable times, but shall hold
the same in confidence and utilize the same only for the purposes
of this Chapter.
[Ord. No. 7929, 1-9-2017]
A.
Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erroneously collected or received by the City under this Chapter, it may be refunded as provided in Subsections (B) and (C) of this Section. A claim in writing must be presented stating, under penalty of perjury, the specific grounds upon which claim is founded. The claim shall be on forms provided by the City Treasurer.
B.
An operator may claim a refund or take as a credit against taxes
to be remitted the amount previously overpaid, paid more than once
or paid after being erroneously collected or received when it is established
in a manner prescribed that the tax was paid on rent charged a person
who was not a transient. However, neither a refund nor a credit shall
be allowed unless the amount of the tax to be refunded or credited
if collected from a tenant or other person has either been refunded
to such person or credited to rent subsequently payable by such person
to the operator.
C.
No refund shall be paid under the provisions of this Section unless
the claimant establishes a right thereto by written records showing
entitlement.
[Ord. No. 7929, 1-9-2017]
Any tax required to be paid by any operator under the provisions
of this Chapter shall be deemed a debt owed by such operator to the
City. Any person owing money to the City under the provisions of this
Chapter shall be liable to an action brought in the name of the City
for the recovery of such amount.
[Ord. No. 7929, 1-9-2017]
It shall be unlawful for any operator to fail or refuse to register
a hotel or to submit any tax return or other financial records or
to refuse to permit any necessary inspection of hotel records by the
City Treasurer or to willfully render a false or fraudulent tax return
or claim as required by this Chapter.
