HomeMy WebLinkAbout2005-038 - Imposition and Levying a Tourism Taxti
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BILL N0.2005-38
ORDINANCE N0.2005-38
AN ORDINANCE IMPOSING AND LEVYING THE TOURISM TAX.
WHEREAS, pursuant to Missouri Revised Statutes Section 67.1360, as amended, the
City was authorized to impose a tourism tax on each sleeping room or campsite occupied and
rented by transient guests and on any docking facility which rents slips to recreational boats
which are used by transients for sleeping in the City ("Tourism Tax"); and
WHEREAS, pursuant to Section 67.1362, RSMO., as amended, the City placed on the
ballot of the Apri15, 2005 election the question of whether the City shall levy a Tourism Tax of
four percent (4%) where the proceeds of which shall be expended for promotion of tourism; and
WHEREAS, on Apri15, 2005, a majority of the votes cast on the Tourism Tax question
by the qualified voters voting thereon were in favor of the proposal, the vote being: 224 YES
and 109 NO.
NOW THEREFORE, BE IT ORDAINED BY THE BOARD OF ALDERMEN OF THE
CITY OF RIVERSIDE, MISSOURI, AS FOLLOWS:
Section 1. There is hereby levied and imposed within the City of Riverside,
Missouri a tax to be known as the "Tourism Tax" as permitted by Chapter 67, RSMo., as
amended. The Tourism Tax is levied at the amount of four percent (4%) of all sales or
charges for all sleeping rooms paid by transient guests of hotels, motels, bed and
breakfast inns, and campgrounds and any docking facility situated within the City. This
Tourism Tax shall be in addition to any and all other taxes, licenses and fees imposed by
law. The Tourism Tax shall become effective July 1, 2005, the first day of the calendar
quarter following the calendar quarter in which the election was held.
Section 2. The Mayor, the City Clerk, City Administrator, and City Finance
Officer are hereby authorized to take all actions and execute such documents as are
reasonably necessary to carry out the intent of this Ordinance.
Section 3. The sections, paragraphs, clauses, and phrases of the Ordinance are
severable and if any portion of the Ordinance is declared unlawful by the valid judgment, decree,
or injunction order of a court of competent jurisdiction, such ruling shall not affect any of the
remaining phrases, clauses, sentences, paragraphs, and sections of the Ordinance and all
provisions of the Ordinance not specifically declared to be unlawful shall remain in full force
and effect.
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Section 4. This Ordinance shall be in full force and effect from and after its adoption.
PASSED BY THE BOARD OF ALDERMEN OF THE CITY THIS DAY OF
MAY 2005.
B~ ~~
Mayor~s>ding Officer
ATTEST:
[s al]
City Clerk
APPROVED BY THE MAYOR THI~~ DAY OF MAY, 2005
Mayor
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ATTES
City Clerk
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