[R.O. 1988 § 37-52; Ord. No. 2929 § 1, 7-6-1993; Ord. No. 4803, 5-20-2024; Ord. No. 4822, 9-23-2024]
The terms used in this Article shall have the meaning ascribed to them in this Section and shall be construed as indicated in this Section.
GROSS RECEIPTS
Based upon the applicable revenue received by the hotel/motel for rental of guest rooms or lodgings.
HOTEL, LODGE, INN and MOTEL
Any structure, or building, under one (1) management, which contains rooms furnished for the accommodation or lodging of guests 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.
TAX RATE
The term "tax rate" or "lodging tax" is that amount of tax levied on a hotel, motel, inn or lodge based on charges made by the hotel, motel or inn for sleeping accommodations.
TRANSIENT GUEST
Any person who occupies a room in a hotel or motel for thirty-one (31) consecutive days or less.
[R.O. 1988 § 37-53; Ord. No. 2929 § 1, 7-6-1993; Ord. No. 4803, 5-20-2024[1]; Ord. No. 4822, 9-23-2024]
There is hereby levied a license tax on hotels and motels in an amount equal to five percent (5%) of gross receipts derived from transient guests for sleeping accommodations. This tax shall be in addition to all other taxes which are applicable to hotels and motels.
[1]
Editor's Note: The increase to the tax set out herein from 3% to 5% was approved by a majority of the electorate 8-6-2024.
[R.O. 1988 § 37-55; Ord. No. 2929 § 1, 7-6-1993; Ord. No. 3786 § 1, 1-2-2007; Ord. No. 4822, 9-23-2024]
The proceeds from the lodging tax shall be used by the City solely for funding a convention and visitors bureau which shall be a general not-for-profit organization with whom the City has contracted, and which is established for the purpose of promoting the City as a convention, visitor and tourist center.
[R.O. 1988 § 37-56; Ord. No. 2929 § 1, 7-6-1993; Ord. No. 4822, 9-23-2024]
No person shall operate a hotel, motel, lodge or inn without a current City business license. Application for such license shall be made to the City Finance Office on forms prescribed. Licenses issued in a manner required of all businesses (July – June basis). Applications for license renewals shall be filed by June 30 of each year. The lodging tax due under this Article shall be paid to the City Finance Office monthly and shall be payable on or before the final day of the following month.
[R.O. 1988 § 37-57; Ord. No. 2929 § 1, 7-6-1993; Ord. No. 4822, 9-23-2024]
Every person engaged in the business of operating a hotel, motel, lodge or inn shall file with the City Finance Office prescribed forms, giving such information as may be necessary to determine the amounts to which the license tax shall apply for the monthly period, to be submitted with monthly payments.
[R.O. 1988 § 37-58; Ord. No. 2929 § 1, 7-6-1993; Ord. No. 4822, 9-23-2024]
The City Finance Director or an 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.
[R.O. 1988 § 37-59; Ord. No. 2929 § 1, 7-6-1993; Ord. No. 3319 § 2, 7-6-1999; Ord. No. 4822, 9-23-2024]
(a) 
For each month, or part thereof, any lodging tax provided for under this Article remains unpaid after the same shall be due and payable, there shall be added to such lodging tax as a penalty and interest, three percent (3%) of the amount of such lodging tax for the first month or part thereof the same is unpaid, and for each and every month thereafter three percent (3%) of the amount of such lodging tax and penalty shall be added until the same is fully paid. In addition to the penalties provided herein, any person subject to the provisions of this Article who fails to obtain a license, file a statement or pay the lodging tax or files a false or fraudulent statement, required by this Article or within the time required by this Article shall, upon conviction thereof, be as set forth in Section 1-7 of this Code. Any licensee failing to pay the City lodging tax for one (1) full quarter [three (3) months] past the due date may have their City business license revoked.
(b) 
Section 37-55 of this Code notwithstanding, the City of Rolla reserves the right to retain one hundred percent (100%) of any amounts collected as penalty and/or interest for non-payment, or late payment, of the hotel/motel lodging tax provided for in this Article.