HomeMy WebLinkAbout2005-086 - Implementation of the Collection of the Tourism Tax~;
BILL N0.2005-86 ORDINANCE N0.2005-86
AN ORDINANCE ADOPTING FORMS TO IMPLEMENT THE COLLECTION
OF THE CITY'S TOURISM TAX AND APPROVING ACTIONS RELATED THERETO.
WHEREAS, pursuant to Section 67.1360, RSMo., 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 and the voters did approve a 4% Tourism Tax; and
WHEREAS, it is necessary to adopt forms and authorize certain actions relating to the
collection of the Tourism Tax.
NOW, THEREFORE, BE IT ORDAINED by the Board of Aldermen of the City of
Riverside, Missouri, as follows:
Section 1. The forms presented with this Ordinance (copies of which are on file with
the City Clerk) are approved in substantially the form presented herewith.
Section 2. The Mayor, the City Clerk, City Administrator, and Finance Officer are
authorized to take all actions as reasonably necessary to carry out the intent of this Ordinance.
Section 3. This Ordinance shall become effective from and after the date of its
adoption.
Adopted and passed by the Board this 6th day of September 2005.
Betty Bur ,Mayor
Attest:
[se 1]
Lo se Rusick, City Clerk
Approved by the Mayor this 6`" day of September 2005
~~~~
Betty B h, Mayor
Attest:
C' Clerk
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CITY OF RIVERSIDE, MISSOURI
INSTRUCTIONS FOR PREPARING AND FILING TOURISM TAX RETURN
HoteUMotel
Phone - (816) 741-3993
Forms. Enter the following information: business location, mailing address, tax period, FID or
SSN.
2. Taxable Sales Definitions: (This information is the same as reported to the State of Missouri).
The Gross Receipts excluding sales tax derived from the sales of hoteUmotel sleeping rooms to
transient guests. Gross receipts includes only amounts received by the hoteUmotel and therefore would
not include any additional added-in value for sleeping rooms provided free of charge.
3. Interest and Penalty. Any tax remaining unpaid after the due date is considered delinquent and shall
be assessed interest at the rate of 2% per month. In addition, a penalty of 1 % per month will be
assessed.
4.
5.
6.
7
2% Timely. Only taxpayers who comply with the established filing schedules are eligible for the two
percent discount for timely remittance of the tax.
Filine Schedule Tax Period Due Date
Quarterly Jan. through Mar. April 30
Apr. through June July 31
July through Sept. October 31
Oct. through Dec. January 31
To correct a previously remitted form, it is necessary to submit an "amended" form. `X" line 2 on the
TT-100 to indicate that it is an amended return.
Where to file: Returns are to be filed with the City Clerk, City of Riverside, Missouri, 2950 N.W.
Vivion Road, Riverside, MO 64150.
PLEASE COMPLETE WORKSHEET TT-100A
AND SEND ALONG WITH THE COMPLETED FORM TT-100.
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TOURISM TAX - HOTEL/MOTEL
City of Riverside, Missouri Phone (816) 741-3993
City Hall
2950 N.W. Vivion Road
Riverside, MO 64150
"X" one: ^SSN ^FID
M M D D Y Y Y Y
FID or SSN Number Period From
AccountlD Period To
TT-100 (5/OS)
Please print in capital
letters and avoid contxt
with the edge of the box.
Street Number Street Name APT/STE
Ci[ State Zi Code
M M / D D/ Y Y
1. Date if closed ~ m m
Dollars
3. Gross Receipts
4. Total Adjustments-Enter total from Worksheet TT-1 OOA +
5. Taxable Sales +
6. Total Tax Due (Rate 4.00% of Taxable Sales) +
7. 2% Timely (only if paid before due date) -
8. Tax Due +
9. Interest (4% per annum until tax is paid in full) +
10. Penalty (5% per month, not to exceed 25%) +
11. Previous Credit -
12. Amount Due +
13. Amount Paid +
2. "X" if amended ^
Cents
Please print numbers
carefully as shown and
avoid contact with the
not use dollar signs
0 1 2 3 4
5 6 7 8 9
Make check payable to: CITY OF RIVERSIDE DO NOT SEND CASH Mail return to: City Clerk, City Hall, 2950 N.W. Vivion Road, Riverside, MO 64050
Under penalties of perjury, I declare this to be a true, correct, and complete return for the tax period started.
Signature of Taxpayer or agent
1 authorize the Finance Officer or delegate to discuss
my return and attachments with my prepazer. Yes ^
Date Print Name Phone
No ^
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,/ ~ ' a
Name: EIN:
Period From: Period to: TT-100A (5/OS)
Worksheet and Instructions for completing Hotel/Motel Return (TT-100)
WORKSHEET MUST BE COMPLETED AND ATTACHED TO RETURN
Line 1 If this is a final return under this ownership, enter date business closed.
Line 2 "X" if this amends a previously submitted return for the same period.
Line 3 Enter total room gross receipts for tax period.
Line 4 Adjustments -Itemize adjustments below; if none enter zero.
Itemized Adjustments
Line 5
Line 6
Line 7
Line 8
Line 9
Line 10
Line 11
Line 12
Less -Not transient (Room stays over 30 days)
Less -Non-room related charges
Less - Tax exempt organizations
Less
Other -
Other -
Other -
Total adjustment (enter on line 4 of TT-100)
Enter taxable sales (line 3 minus line 4)
Enter total tax due (4.0% of line 5)
If return is filed and paid prior to due date, enter discount amount (2% of line 6)
Enter tax due (line 6 minus line 7)
If return is delinquent, enter amount of interest due (2% of line 8 per month)
If return is delinquent, enter amount of penalty due (1 % of line 8 per month)
Enter amount of overpayment on previous return(s)
Enter amount due (line 8, 9, and 10 minus line 11)
Line 13 Enter amount paid. MAKE CHECK PAYABLE CITY OF RIVERSIDE
AND MAIL TO CITY CLERK, CITY HALL, 2950 N.W. VIVION ROAD, RIVERSIDE, MO
64150
(Please retain copies of your tourism tax filings and all related records
for at least three years from original due date.)