[1]
Note — Ord. No. 2000-59 adopted May 22, 2000, submitted
to the voters a proposition to levy a tax as set out in this Article.
This proposition passed by a majority vote in the election of August
8, 2000.
[CC 1999 §25-15; Ord. No. 2010-07 §1, 2-22-2010; Ord. No. 2018-79, 12-31-2018]
The following words, terms and phrases, when used in this Article,
shall have the meanings ascribed to them in this Section except where
the context clearly indicates a different meaning:
The City of Chillicothe, Missouri.
The gross revenue received by a hotel/motel for the rental
of guest rooms and lodging and shall be in addition to any and all
taxes imposed by law.
The taxes the City is entitled to collect under this Article
which are also referred to as the "transient guest tax."
A lodging establishment which is any building, group of buildings,
structure, facility, place or places of business where rooms are provided,
which is owned, maintained or operated by any person and which is
kept, used, maintained, advertised or held out to the public for hire
which can be construed to be a hotel, motel, motor hotel, apartment
hotel, tourist court, resort, cabins, tourist home, bunkhouse, dormitory
or other similar place by whatever name called and includes all such
accommodations operated for hire as lodging establishments for transient
guests.
Any individual, corporation, partnership, limited liability
company or other entity.
Revenues shall consist of hotel and motel taxes collected
by the City pursuant to the authority granted by Sections 67.1000
to 67.1002, RSMo., as amended.
Room or unit usable for sleeping 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
transient guest tax to the City.
A person who occupies a sleeping room in a hotel/motel for
thirty-one (31) days or less during any one calendar quarter.
[CC 1999 §25-16; Ord. No. 2010-07 §1, 2-22-2010]
Hotel And Motel Tax Imposed. Every hotel and
motel with a sleeping room within the City limits of the City of Chillicothe
shall, in addition to all other taxes or fees now or hereafter required
by law or ordinance, pay to the City of Chillicothe, Missouri, a tax
of four percent (4%) on each sleeping room occupied and rented by
transient guests for a period of less than thirty-one (31) days during
any one (1) calendar quarter of a hotel or motel located in the City.
[CC 1999 §25-17; Ord. No. 2010-07 §1, 2-22-2010; Ord. No. 2018-79, 12-31-2018]
No person shall operate a hotel or motel without a current business
license. Application for such license shall be made to the City Clerk
on forms prescribed by his/her office.
[CC 1999 §25-18; Ord. No. 2010-07 §1, 2-22-2010; Ord. No. 2024-21, 3-11-2024]
Reporting And Remitting Tax. It shall be the
duty of every owner of a hotel or motel, as defined by this Article,
on or before the last day of each month to file with the City Clerk,
on a form designated by the City, a statement of the aggregate amount
of all gross receipts obtained from rental or sleeping rooms to transient
guests in the City of Chillicothe, Missouri, and the amount of tax
collected for transient occupancy, by the owner during the preceding
one (1) month period. The statement shall be verified under penalty
of perjury by the owner or officer of the owner making the statement.
The amount of the tax due on such gross receipts shall be paid to
the City Clerk contemporaneously with the filing of the statement.
The statement made to the City Clerk under requirements of this Article
shall not be made public, nor shall it be subject to the inspection
of any person except the Mayor, City Treasurer, City Administrator,
City Attorney, members of the City Council or their agents and employees.
[CC 1999 §25-19; Ord. No. 2010-07 §1, 2-22-2010; Ord. No. 2018-79, 12-31-2018]
The City Clerk or his/her authorized representative shall have
the right at all reasonable times during business hours to make such
examination and inspection of the books and records of the licensee
as may be necessary to determine the correctness of the reports required
by this Article. The licensee shall make such records available to
the City at its place of business within the City. Should any error
in amount of tax due the City under these provisions be discovered
in excess of five percent (5%) in any monthly period, then the licensee
in addition to payment of such taxes, penalties and interest shall
reimburse the City its costs expended in auditing said licensee.
[Ord. No. 2018-79, 12-31-2018]
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
City Clerk a written notice of appeal, such assessment may be recovered
under the provisions of this Article.
[Ord. No. 2018-79, 12-31-2018]
The records and files regarding the calculation and collection
of the Hotel and Motel 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.
A.
Interest And Penalty; Security.
1.
Interest And Penalty. For each month or part thereof any transient
guest tax remains unpaid after it is due and payable, there shall
be added to such hotel and motel tax as a penalty ten percent (10%)
of the amount of such tax for the first month or part thereof the
tax is unpaid, and for each and every month thereafter an additional
two percent (2%) of the amount of such license tax shall be added
until the tax is fully paid, but in no case shall the total penalty
exceed thirty percent (30%) of the tax, and interest will be assessed
on such unpaid amount at the rate of one percent (1%) per month of
the amount of such tax for the first month or part thereof the same
is unpaid and for each and every month thereafter until the same is
fully paid.
2.
Security. The City Clerk may require security in the nature
of a bond, letter of credit, cash deposit, or other similar security
in an amount equal to three (3) times the estimated monthly payment
from any owner who has been delinquent in the payment of the license
tax more than two (2) times.
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, pay the tax when due, files a false or
fraudulent report required by this Article or within the time required,
or refuses to cooperate with any inspection of hotel/motel records,
shall, upon conviction thereof, be punished by a fine not exceeding
five hundred dollars ($500.00) per violation. Each day the violation
continues is a separate violation.
C.
Business License Revoked. Any hotel/motel business licensee failing
to pay the hotel and motel tax for three (3) months past the due date
shall have its City business license revoked.
[1]
Editor's Note: This ordinance provided for the renumbering
of former Section 635.120 as Section 635.125.
[Ord. No. 2018-79, 12-31-2018]
A.
Lien. In any case in which any assessment of the hotel and motel
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 Livingston County a notice of lien
specifying the amount of the hotel and motel tax due (if the amount
is unknown due to the failure to file reports, the City Clerk shall
estimate the tax based upon the information available), 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 will 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 costs related to the filing of a
notice of lien or release with respect to such taxpayer and all other
costs of collection, including reasonable attorney fees, litigation
expenses, audit expenses, and court costs.
E.
Report On Change Of Ownership. Any person operating or managing a
business who owes any tax, penalty or interest, or is required to
file any report with the City shall notify the City Clerk in writing
at least ten (10) days prior to any change in the ownership or management
of said business, including but not limited to any sale or transfer
of the entire business or the entire assets or property of the business
or a major part thereof; or liquidation; or merger; or foreclosure;
or termination of operating or managing agreement. Such notice shall
include the name of the business, the address of the business, the
name of the owner of the business, the name of the person remitting
the tax at the time of the notice, the name of the purchaser or transferee,
and the intended date of purchase or transfer. A purchaser or transferee
of such business, assets or property who takes with notice of any
delinquent tax or with notice of non-compliance with this Section
takes subject to any tax, penalty or interest owed by the seller or
transferor.
[Ord. No. 2018-79, 12-31-2018]
It shall be the duty of every person liable for the collection
and payment to the City of any tax imposed by this Article 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 Clerk or his designees 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 Article.
