[CC 1985 § 28-101; Ord. No. 7613, 3-21-2005]
A.
There is hereby established the Marshall Tourism Commission.
B.
The Commission shall consist of five (5) members who shall
not be members of the City Government. At least one (1) of the members
shall be a representative of the hotel/motel industry.
C.
Prior to April 1, 2005, the Mayor shall appoint two (2)
members to serve a three-year term, two (2) members to serve a two-year
term and one (1) member to serve a one-year term. Thereafter, the
Mayor shall, before the first day of June of each year, appoint members
of the Tourism Commission who shall hold office for a term of three
(3) years and until their successors are appointed.
D.
The members of the Tourism Commission shall receive no
compensation for the performance of their duties.
E.
All vacancies on the Tourism Commission shall be reported
to the City Clerk and, thereafter, the Mayor shall appoint a qualified
citizen to fill such vacancy.
F.
The Tourism Commission shall be governed by the following
rules and regulations below.
[CC 1985 § 28-102; Ord. No. 7613, 3-21-2005]
As used in these rules and regulations, the following terms
mean:
The Marshall Tourism Commission.
The Council of the City of Marshall, Missouri.
Any structure or building under one (1) management, which
contains rooms furnished for the accommodation or lodging of guests,
with or without meals being so provided, and kept, used, maintained,
advertised or held out to the public as a place where sleeping accommodations
are sought for pay or compensation to transient guests or permanent
guests and having more than five (5) bedrooms furnished for the accommodations
of such guests.
A person who contracts in advance for a room in a hotel and
motel for a period of more than thirty-one (31) consecutive days and
who actually remains a guest of the hotel and motel by the physical
occupation of such room for more than thirty-one (31) consecutive
days is considered a permanent guest and the rental or lease receipt
from the letting of the room are not subject to the tourism tax. A
permanent guest is not considered synonymous with a permanent room
(i.e., the rent or lease of accommodations on a permanent basis to
a person for use by its employees is subject to the tax).
Any individual, corporation, partnership or other entity.
These rules and regulations of the Marshall Tourism Commission.
A room containing one (1) or more bed(s) intended as a place
for sleeping accommodations for pay or compensation.
A person, whether an individual, corporation, partnership
or other entity, who is the owner of any hotel and motel located in
Marshall, Missouri.
The tourism tax authorized by Section 94.834, RSMo., 2000
(2004 Supp.), as approved by the voters of Marshall, Missouri, on
August 3, 2004, and effective on April 1, 2005.
A person who occupies a sleeping room or rooms in a hotel
and motel for thirty-one (31) days or less during any calendar quarter.
[CC 1985 § 28-103; Ord. No. 7613, 3-21-2005]
A.
The Commission shall require all taxpayers to procure a
permit, at no cost, before operating or allowing others to operate
any hotel and motel in Marshall, Missouri. Said permit shall be prominently
displayed at each place of business and the permit is valid until
revoked by the Commission or surrendered by the taxpayer to whom issued
when it ceases doing business. The Commission shall issue the permit
within thirty (30) business days following the receipt of a properly
completed application. Any person applying for a permit or reinstatement
of a revoked permit who owes the City tourism tax or personal property
or real estate tax must pay the amount due plus interest and penalties
before the Commission may issue the applicant a permit or reinstate
a revoked permit.
B.
All taxpayers beginning business subsequent to April 1,
2005, who are required to collect the tourism tax, shall secure a
permit prior to commencing business.
C.
The permit may, after ten (10) days' notice, be revoked
by the Commission in the event the taxpayer shall be in default for
a period of sixty (60) days in the reporting of or payment of any
tax, penalty or interest owed or assessed under these regulations.
D.
No taxpayer shall conduct business unless such person is
the holder of a valid permit. After all appeals have been exhausted,
the Commission may notify the City Police Chief that the permit of
such person has been revoked. The City may enforce the provisions
of this section and may prohibit such taxpayer from conducting business
within the City.
[CC 1985 § 28-104; Ord. No. 7613, 3-21-2005]
Any taxpayer operating any hotel and motel without a valid permit
shall be assessed a penalty in the amount of up to one hundred dollars
($100.00) for the first day and twenty-five dollars ($25.00) per day
thereafter, not to exceed five hundred dollars ($500.00), in addition
to any other penalties as prescribed in this Article. This penalty
provision shall not become effective until May 1, 2005, for any business
in operation as of April 1, 2005, and shall not apply to persons opening
a business in Marshall, Missouri, for the first time during the first
thirty (30) days following the first day of operation.
[CC 1985 § 28-105; Ord. No. 7613, 3-21-2005]
A taxpayer shall collect the tax from the transient guests and
each such transient guest shall pay the amount of the tax due to the
taxpayer.
[CC 1985 § 28-106; Ord. No. 7613, 3-21-2005]
A.
For each sleeping room occupied and rented by transient
guests of any hotel and motel located in Marshall, Missouri, there
shall be a tax of five percent (5%) per room per night.
B.
It shall be a violation of this Article for any taxpayer
to advertise or hold out or state to the public or to any customer,
directly or indirectly, that the tax, or any part thereof, imposed
by this Article and required to be collected by the taxpayer, will
be assumed or absorbed by the taxpayer.
C.
The tax imposed by this Article must be separately stated
or combined with state sales tax on any bill, invoice or other document
that is used by such taxpayer to collect for items or services from
such transient guests and must be added to the total taxable amount.
D.
Every taxpayer receiving payment for sales or services
subject to these regulations shall be responsible for the collection
of the tourism tax and its inability to collect any or the entire
applicable amount does not relieve it of the obligation to pay all
applicable taxes to the Commission.
E.
Any person violating any of the provisions of this Section
shall be guilty of an unlawful ordinance violation.
[CC 1985 § 28-107; Ord. No. 7613, 3-21-2005]
It shall be the duty of every transient guest to pay the amount
of the tourism tax due to the taxpayer providing lodging covered by
this Article. Any person who shall willfully and intentionally refuse
to pay such tax shall be guilty of an unlawful ordinance violation.
[CC 1985 § 28-108; Ord. No. 7613, 3-21-2005]
When, in the judgment of the Commission, it is necessary, in
order to secure the collection of any tax, penalties or interest due,
or to become due, under this Article, the Commission may require any
taxpayer to file a bond with the Commission in such form and amount
as it may prescribe.
[CC 1985 § 28-109; Ord. No. 7613, 3-21-2005]
A.
Every taxpayer shall make a written return to the Saline
County Collector showing taxable sales and the amount of taxes levied
for the preceding quarter and shall remit to the Saline County Collector,
with the return, the taxes levied.
B.
Written returns, and the taxes to be remitted therewith,
are to be filed with the Saline County Collector within thirty (30)
days following the end of each quarter. For purposes of these regulations,
the four (4) quarters of each year end on March 31, June 30, September
30 and December 31.
C.
The Saline County Collector shall remit to the City of
Marshall the amounts so collected, together with copies of the returns.
Pursuant to Section 70.220, RSMo.. the City of Marshall may enter
into an agreement with the Saline County Collector to compensate the
collector for tourism tax collection services.
[CC 1985 § 28-110; Ord. No. 7613, 3-21-2005]
Any taxpayer who fails to timely file a written return, knowingly
files an incorrect return or fails to timely remit taxes due shall,
in addition to other penalties provided by these regulations, be liable
to a penalty equal to one percent (1%) of the taxes due.
[CC 1985 § 28-111; Ord. No. 7613, 3-21-2005]
All delinquent taxes, whether delinquent as a result of untimely
reporting, failure to report, incorrect reporting or failure to pay
taxes due, shall bear interest at a rate of two percent (2%) per month
from and after the date of delinquency until paid.
[CC 1985 § 28-112; Ord. No. 7613, 3-21-2005]
A.
The Commission, acting through the officers and employees
of the City of Marshall, Missouri, is hereby charged with the administration
and enforcement of the provisions of this Article and is hereby authorized
and empowered to:
1.
Collect and receive the tax, interest and penalties
imposed by this Article;
2.
Keep an accurate account of all payments received
and refunds made by it;
3.
Recommend the adoption, promulgation and amendment
of rules and regulations relating to any matter or thing pertaining
to the administration and enforcement of the provisions of this Article;
4.
Adopt, prepare and make available to all taxpayers
the applications, returns and forms necessary to comply with this
Article;
5.
Examine the books, papers, state sales tax returns
and records of any person in order to verify the accuracy of any return
made, or, if no return is made, to ascertain the tax imposed by this
Article; and
6.
Recommend the expenditure of funds from the tax
proceeds for the sole purpose of promoting tourism for the economic
and cultural benefit to the citizens of Marshall.
[CC 1985 § 28-113; Ord. No. 7613, 3-21-2005]
Should it appear that any person has paid, during any one (1)
period, more than the amount of the tax to which the Commission is
entitled under the provisions of these regulations, a refund or credit
of the amount so overpaid shall be made, provided a proper claim for
refund or credit of such overpayment of tax is filed by the person
within three (3) years from the date when the return for the taxable
period was due.
[CC 1985 § 28-114; Ord. No. 7613, 3-21-2005]
A.
If the Commission determines that any taxpayer has a liability
for which it has filed no return, has filed an incorrect return or
has failed to pay the full amount of taxes due, the Commission shall
make an assessment showing the amount of tax due, together with penalty
and interest that may be accrued thereon. In cases where no return
is timely filed, the amount of such assessment shall be computed by
multiplying the tax rate by the taxpayer's maximum number of
rooms, then multiplying the product by seventy percent (70%).
B.
If the taxpayer does not pay the assessment within thirty
(30) days of the date of receipt of written notice of the assessment
or, within said time, file with the Commission a written notice of
appeal to the Commission, such assessment may be recovered under the
provisions of this Article.
C.
Except in the case of a fraudulent return, or neglect or
refusal to make a return, every notice of additional amount proposed
to be assessed hereunder shall be mailed to the taxpayer within three
(3) years after the return was filed or was required to be filed.
[CC 1985 § 28-115; Ord. No. 7613, 3-21-2005]
A.
It is unlawful to publish or disseminate any information
that appears on applications, forms and returns or is obtained as
a result of any return investigation, hearing or verification required
or authorized by these regulations and same shall be confidential,
except for official tax administration purposes. The City may enter
into formal tax information exchange agreements with the Internal
Revenue Service and revenue agencies at the state level to enhance
the collection and enforcement of the provisions of this Article.
B.
Any person otherwise willfully divulging such information
shall, upon conviction thereof, be deemed guilty of an unlawful ordinance
violation. In addition to the above penalties, any officer or employee
of the City or Commission who willfully violates the provisions of
this Section relative to the disclosure of confidential information
shall be immediately dismissed from the service of the Commission
or the City.
[CC 1985 § 28-116; Ord. No. 7613, 3-21-2005]
A.
The Commission, or any agent, attorney or certified public
accountant employed by the City on behalf of the Commission, shall
have the right, at all reasonable times during regular business hours,
to audit or examine the books and records of a person who has applied
for a permit or a taxpayer who possesses a current permit. The purpose
of an audit is to determine the rightfulness and accuracy of any statements
made by the applicant or taxpayer on an application or return and
to verify amounts remitted. Reported sales receipts will be compared
to figures obtained by business books and records, by Federal and
State income tax returns, State sales tax returns, or by other records,
invoices, bills or receipts which show sales subject to the tax and
sales which are exempt.
B.
No permit shall be issued to any applicant so long as the
applicant refuses to permit such audit or examination.
[CC 1985 § 28-117; Ord. No. 7613, 3-21-2005]
Final decisions of the Commission may be appealed within thirty
(30) days after receiving notice of same by filing with the Commission
a written notice of appeal setting forth the grounds therefor. An
appeal to the Commission stays all enforcement of the determination
from which the appeal is being taken. Final decisions of the Commission
may be appealed as provided in Chapter 536 of the Revised Statutes
of Missouri.
[CC 1985 § 28-118; Ord. No. 7613, 3-21-2005]
The Commission shall keep tourism tax returns on file in its
custody for a period of four (4) years after the tourism tax becomes
due. At the end of four (4) years, the Commission may destroy the
returns and any supporting documents, but no return shall be destroyed
until the tax has been paid.
[CC 1985 § 28-119; Ord. No. 7613, 3-21-2005]
A.
In any case in which any assessment of tax, interest or
penalty imposed under these regulations has been made and has become
final, the City may file for record in the Saline County Recorder's
Office, a notice of lien specifying the amount of the tax, interest
or penalty due and the name of the person liable for the same. From
the time of filing, any such notice shall, for purpose of collecting
the tax, interest 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 City shall, within
a reasonable time after filing the lien, notify the taxpayer by first-class
mail, postage prepaid.
B.
The lien shall be continuing and shall attach to real property
or interest in real property acquired in any manner by the taxpayer
after the filing of the notice of lien. Unless sooner released or
discharged, the lien shall expire ten (10) years after the notice
of lien was filed, unless within such ten-year period, the notice
of lien has been refiled by the City with the recorder. Unless sooner
released or discharged, a timely refiled lien shall be treated as
if filed on the date of filing of the original lien and shall expire
ten (10) years after the refiling.
C.
If any lien or liens have been erroneously or improvidently
filed, the taxpayer, or any other person affected by the lien, may
notify the Commission. The taxpayer or other affected person shall
provide the reasons why the filing of the lien is erroneous or improvident
as to such person (including the affected person's name or other
identification similar to the taxpayers) and a list of creditors with
current addresses who are affected. Upon receipt of this list, reasons
and verification of the erroneous or improvident filing, the City
shall release the lien as to the taxpayer or the affected person,
as necessary, and notify all creditors stating that the lien or liens
filed were erroneously or improvidently attached. The City shall take
whatever steps are necessary to ensure that the lien is expunged.
D.
The lien imposed under Subsection (A) may be wholly or partly released by filing for record in the office of the County Recorder a release thereof executed by the City upon payment of the tax, interest and penalties or upon receipt of security sufficient to secure payment thereof, or by final judgment holding such lien to have been erroneously or improvidently imposed.
E.
The City may release any part of the property subject to
the lien by filing with the County Recorder a copy of the original
lien document and an affidavit containing a legal description of the
property stating that the property is to be released from the lien.
The release of any specific property shall not affect in any manner
other property subject to lien.
F.
The City is authorized to collect an additional penalty
from each taxpayer equal to the cost of filing a notice of lien or
release with respect to such taxpayer; the actual cost incurred by
the City in auditing the taxpayer's account, and the costs of
collecting taxes due, including reasonable attorney's fees and
court costs.
G.
The Commission shall establish and maintain records for
all liens filed under this Section. It shall also maintain records
of all certificates or releases of lien. Such records established
and maintained by the Commission shall not be the official record
and are not conclusive evidence of any liability of any taxpayer.
[CC 1985 § 28-120; Ord. No. 7613, 3-21-2005]
A.
If any taxpayer required to remit a tax levied hereunder
or its successors shall sell their business or stock of goods or shall
quit the business, such person shall make a final return under oath
within fifteen (15) days after the date of selling or quitting business.
B.
Except as provided in this Section, all successors, if
any, shall be required to withhold sufficient amounts of the purchase
money to cover any such taxes, interest or penalties due and unpaid
until such time as the former owner or predecessor, whether immediate
or not, shall provide a receipt from the Collector showing that the
taxes have been paid, or a certificate stating that no taxes are due.
If the purchaser of a business or stock of goods shall fail to withhold
the purchase money, as above provided, the purchaser shall be personally
liable for the payment of the taxes, interest and penalties accrued
and unpaid on account of the operation of the business by the former
owner and person.
C.
The Commission shall, notwithstanding the provisions of
Section 32.057, RSMo., upon written request, furnish within fifteen
(15) business days from the receipt of such request by certified mail,
return receipt requested, to any owner, successor, secured creditor,
purchaser or, in the case of a proposed purchaser, if joined in writing
by the owner, a statement showing the amount of taxes, interest or
penalties due and owing or a certificate showing that no taxes, interest
or penalties are due under this act, including the date of the last
payment for such taxes, interest or penalties as shown by the records
of the Commission. The person obtaining this certificate may rely
upon such for a period of one hundred twenty (120) days.
D.
A secured creditor who shall enforce a lien against a business or stock of goods of a business subject to these provisions shall be entitled to obtain from the Commission a statement of tax due and the status of tax payments. If the Commission does not respond within fifteen (15) business days from the date of receipt of such request by the secured creditor seeking to enforce its lien, it shall be conclusively presumed that all such taxes have been paid as to the secured creditor or any successor of the secured creditor, whether such successor be immediate or not. Nothing in this Section shall eliminate the liability to pay such tax. Any purchaser who acquires the business or stock of goods as a result of the enforcement action by a creditor, including the creditor, shall be exempt from the liability set forth in Section 150.200(B), whether such purchaser be immediate or subsequent thereto.
E.
Any such creditor who shall enforce a lien against the
business or stock of goods subject to the provisions of this Section
shall be entitled to be paid the principal sums due, all accrued interest
thereto under the laws of the State of Missouri or the United States
of America. Any balance then remaining, up to the amount of the tax,
interest and penalties then due, shall be remitted to the collector
as provided by this Section. Nothing in this Section shall affect
the priority of any lien filed by the City against the former owner
or predecessor.
[CC 1985 § 28-121; Ord. No. 7613, 3-21-2005]
A.
Any taxpayer who fails to timely or properly report or
pay taxes required by this Article shall, in addition to any other
penalties or interest owed thereon, be liable for payment of any and
all reasonable attorney's fees and costs incurred by the City
in establishing or collecting taxes owed by the taxpayer to the Commission.
B.
In addition to any other remedy available to the City,
the City may enforce any assessment against a taxpayer, once said
assessment becomes final and unappealable, by seeking and obtaining
a civil judgment against the taxpayer in the amount of taxes, penalties,
interest, attorney's fees and costs owed.
C.
Mailing of written notices or requests, when mailed by
certified, first-class mail, return receipt requested, shall be prima
facie evidence of the date of such mailing, that the party to whom
it is addressed received the correspondence and that the party received
the correspondence on the date evidenced on the return receipt.
