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HomeMy WebLinkAbout2005-040 - Amendment to Chapter 140 of the Municipal CodeBILL NO. 2D-OS-40 ORDINANCE N0.2005-40 AN QRDIINANCE AMENDING CHAPTER 140 OF THE RIVERSIDE CITY CODE TO ADD ARTICLE ][V. TOURISM TAX AND TOURISM COMMISSION, WffiCH PROVIDES FOR THE Il1~IPOSITION, LEVY, COLLECTION AND EXPENDITURE OF THE TOURISM TAX, THE ESTABLISHMENT OF THE TOURISM COMMISSION AND MATTERS RELATED THERETO. WHEREAS, pursuant to 11Iissouri 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, pursuarn 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 percern (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 i. Chapter 140 of the Riverside City Code is amended by adding Article IV Tourism Tax and Tourism Commission as follows: ARTICLE IV. TOURISM TAX AND TOURISM COMMSSION SECTION 140.200: DEFINTTIONS The following words, terms, and phrases, when used in this Article, shall have the meaning ascribed to them in this Section except where the context clearly indicates a different meaning: pity: The City of Riverside, Missouri. Gross Receipts: The gross receipts received by a hoteUmotel. Gross receipts includes only amourns received by the hoteUmotel and therefore would not include any additional added-in value for sleeping rooms provided free of charge. HoteUMotel: Any structure or building which contains rooms furnished for accommodations or lodging of guests and kept, used, maintained, advertised or held out to the public as a place where sleeping accommodations are sought for pay or compensation by transiern guests. This term includes but is not limited to hotels, .~. .. , 7 n ~r ~ . _ .. T 1. motels, bed and breakfast inns and campgrounds and any docking facility situated within the City which retrts slips to recreational boats which are used by transierrts for sleeping. Person: Any individual, corporation, partnership, limited liability company or other entity. Revenues: Revenues shall consist of Tourism Taxes collected by the City pursuant to the authority granted by Section 67.1003 to 67.1364, RSMo., as amended. Sleeping rooms: Rooms usable for sleeping accommodations in a hoteUmotel. Taxpayer: A person required under this Article to collect and pay the Tourism Tax to the City. Taz Rate or Tourism Tax The amount of tax levied on a hoteUmotel based on a percentage of the sales and charges made by a hoteUmotel for sleeping rooms. Transient or Transient guest: A person who occupies a sleeping room in a hoteUmotel for 31 days or less during any calendar quarter. SECTION 140.210: TOURISM TAX 1. Imposition of Tourism Tax There is hereby levied and imposed within the City a tax to be known as the Tourism Tax as permitted by Chapter 67, RSMo., as amended. 2. Amount of Taz. The Tourism Tax is levied at the amount of four percent (4%) of all sales and charges for all sleeping rooms paid by transient guests of hotels/motels situated within the City. This Tourism Tax shall be in addition to any and all other taxes, licenses and fees imposed by law. 3. Deposit of Revenues. All Revenues received from the Tourism Tax shall be deposited in the Tourism Tax Fund; provided, however, the City may receive a fee for collecting said Tourism Tax, which shall not exceed five percent (5%) of said Revenues. SECTION 140.220: COLLECTION OF TOURISM TAX FROM TRANSIENT GTJEST. Any person providing or making available sleeping rooms shall collect the Tourism Tax from the transient guest and each such transienrt guest shall pay the amount of the Tourism Tax due to the person required to collect such tax. The City shall allow the person required to remit the Tourism Tax to deduct and retain an amoum equal to two percent of the Tourism Tax collected for the timely remittance of such tax. 2 s. ... T _n ~. ~ .. _ .. T 1.. SECTION 140.225: STATEMENT OF TAX; RESPONSIBILITY FOR COLLECTION. The Tourism Tax imposed by this Article must be separately stated on any and all bills, invoices or other documern that is used by each taxpayer to collect from such transient guests and must be added to the total taxable amount. Every person receiving payment(s) subject to this Article shall be responsible for the collection of the Tourism Tax and such person's inability to collect any or all of the applicable amount does not relieve such person of the obligation to pay the Tourism Tax to the City. SECTION 140.230: EXEMPTIONS In accordance with applicable law, all exemptions granted to agencies of governmern, organizations and persons under 1tSMo. 144.010 -144.510 are hereby made applicable to the imposition and collection of the Tourism Tax. The same exemption certificate required by RSMo. 144.010 -144.510 for administration and collection of state sales tax shall satisfy the requirements of this Article. SECTION 140.235: REPORTS REQUIRED/DUE DATES Every person receiving payment subject to the Tourism Tax shall made a return, on the prescribed forms, to the City showing the gross receipts, taxable sales and the amount of Tourism Tax levied for a specified period of time and shall remit to the City, with the return, the Tourism Tax levied. The return shall give true reports and such information as may be necessary to determine the amourns to which the Tourism Tax shall apply for the quarterly period. The Quarterly report shall be filed and the Tourism Tax shall be paid to the City quarterly, due and payable on the following dates, for the preceding periods as listed, based on the sales and charges for sleeping rooms within the respective period. Date Report Due October 31'' January 31~` Apri130a' July 31~` Period Covered July 1 through September 30th October 1 through December 31st January 1 through March 31 April 1 through June 30th ~. ., . 7 n ~r ~ . _ .. T l.. SECTION 140.240: EXAI4IINATION OF BOOKS, RECORDS; AUDIT The Finance Officer, and his/her authorized represernative, shall have the right from time to time and at all reasonable times during business hours to make such examination and inspection of the books and records of the hoteUmotel as may be necessary to determine the correctness of the required reports. Reported sales receipts may be compared to figures obtained by business books and records, by federal and state income tax returns, by state sales tax returns, or by other records, invoices, bills or receipts which show sales and charges subject to the Tourism Tax and sales and charges which are exempt. SECTION 140.245: ASSESSMENT OF UNPAID TAX 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. ffthe person does not pay the assessmern within 30 days of the date of the mailing thereof or within such time file with the Finance Officer a written notice of appeal, such assessmern may be recovered under the provisions of this Article. SECTION 140.250: CONFIDENTIAL RECORDS The records and files regarding the calculation and collection of the Tourism 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. SECTION 140.260: NONPAYMENT 1. Interest and Penahy. For each month, or part thereof, any Tourism Tax remains unpaid after the same shall be due and payable, there shall be added to such Tourism Tax as a penalty, one percent (1%), and as imerest, two percent (2%), of the amount of such Tourism Tax for the first mornh or part thereof the same is unpaid, and for each and every momh thereafter until the same is fully paid. 2. Ordinance Viola&on. In addition to the irnerest and penalties provided in this Section, any person subject to the provisions of this Article who fails to file a report or pay the Tourism Tax or files a false or fraudulern report required by this Article or within the time required shall, upon conviction thereof, be punished by a fine not exceeding five hundred dollars ($500) per violation. 3. Business License Revoked. Any hoteUmotel business licensee failing to pay the Tourism Tax for one full quarter (three months) past the due date shall have its City business license revoked. 4 .I. ... T n ~t ~. _ ... I 1.. SECTION 140.260: LIEN 1. Lien. In any case in which any assessment of the Tourism Tax, inrterest, 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 Platte Cou~y a notice of lien specifying the amount of the Tourism Tax, 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 judgmern 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. 2. 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 shall correct the erroneous information or release the lien. 3. Release of Lien. The lien imposed under subsection 1 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 paymerrt of the tax, itrterest, 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. 4. Collection Costs. The City is authorized to collect from each Taxpayer an additional amount equal to the cost related to the filing a notice of lien or release with respect to such Taxpayer, including reasonable attorney fees. SECTION 140.275: TOURISM TAX FUND 1. Tourism Taz Fund Established There is established a separate Tourism Tax Fund into which all Tourism Talc Revenues shall be deposited and from which only eligible expenditures for promoting tourism shall be made. 2. Fund. The Tourism Tax Fund shall be a fiscal and accounting e~ity with self-balancing sets of accouc-ts recording cash and other financial resources that are segregated for the purpose of carrying on the specific activities of the Tourism Tax Fund. 3. Revenues. Revenues shall consist of Tourism Taxes collected by the City pursuant to the authority grarned by Section 67.1003 to 67.1364, RSMo., as amended. _ .~. .. T ..n .n. ~ . _ ... T ~., 4. Excpenditurus. Expenditures shall be made by the Tourism Commission only for eligible costs as defined by state law and within the limits of the budget approved by the City. S. Budget. The Tourism Tax Fund shall be included in the annual City budget showing estimated revenues and appropriations as provided in budget resolutions. 6. Tourism Tax Fund Balance Any positive balances derived in the Tourism Tax Fund shall therein for the exclusive uses as provided in this Article IV. SECTION 140.300: CREATION OF TOURISM Pursuant to Section 67.1364, RSMo., as amended, there is established a tourism commission to be known as "The Tourism Commission of Riverside, Missouri." SECTION 140.305: WHOM TO BE MEMBERS Pursuant to Section 67.1364, RSMo., as amended, the Tourism Commission shall consist of five members appoirned by the Board of Aldermen of the City of which one shall be a representative of the hoteUmotel industry, two shall be active in the tourism industry and two shall be representatives of local general business irnerests. Further, one member shall be appointed as the City's governing body liaison to the Tourism Commissioq who shall serve in a nonvoting capacity. SECTION 140.310: MEMBERS' TERMS The terms of the members shall be as follows: With regard to the term of the first five members appointed by the Board, one shall be appointed for a term of one year, two shall be appointed for a term of two years, and two shall be appoirned for a term of three years. 2. Thereafter, members appointed by the Board shall serve for a term of three (3) years. All vacancies shall be filled for the unexpired terms in the same manner as were the original appoirnmems. 4. No member of the Tourism Commission may serve for more than two consecutive terms. 6 .~. ., , 7 . n ~r ~ . _ .. T l.. SECTION 140.315: COMPENSATION OF MEMBERS The members of the Tourism Commission will serve without compensation. SECTION 140.320: ORGANIZATION OF TOURISM COMMISSION The Tourism Commission, upon the effective date of this Article (July 1, 2005) shall organize itself and elect from its number a Chairman, Vice Chairman, Treasurer and Secretary, each to serve for one (1) year or until their successors are elected. SECTION 140.325: MEETING OF THE TOURISM COMMISSION The Tourism Commission shall meet regularly and shall adopt such rules and regulations for operation as shall enable it to maintain an orderly procedure for its business and to effectively and efficiently exercise the powers authority by the statute and delegated to it by the Board. SECTION 140.330: RECORDS, MIl~T[JTES AND REPORTS TO BOARD The Tourism Commission shall keep records and minutes of its meetings and shall report quarterly to the Board with regard to its activities. SECTION 140.335: ADMINLSTRATION OF FUNDS Funds received from the Tourism Tax shall be used solely to promote tourism. The Tourism Commission shall administer the funds collected from the Tourism Tax within the limits of the budget approved by the City from time to time. ' n 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 cant' out the intent of this Ordinance. Section 3. The sections, paragaphs, 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 competern 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. 7 .~. .. , 7 n sr ~ . _ .. T 1.. Section 4. This Ordinance shall become effective July 1, 2005 and shall be in full force and effect on that date and thereafter. PASSED BY THE BOARD OF ALDERMEN OF THE CITY THIS~~AY OF MAY 2005. ~~ Mayor/Presid' g Officer ATTEST: [s Crty Clerk APPROVED BY THE MAYOR THI~~DAY OF MAY, 2005 ,~,~.d Mayor ATTES . C' y Jerk .~. ... T n 7r ~ . _ .. T ~.