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Home My Public Portal AboutORD11101 BILL NO. 88-81 SPONSORED BY COUNCILMAN VEILE, GORDON, HALSEY ORDINANCE NO. / / 10 / AN ORDINANCE AMENDING THE CODE OF THE CITY OF JEFFERSON, MISSOURI, BY DELETING ARTICLE IV OF CHAPTER 16 AND ENACTING A NEW ARTICLE IV WHICH LEVIES A LICENSE TAX ON CERTAIN GROSS RECEIPTS OF HOTELS, MOTELS AND SIMILAR PLACES OF BUSINESS TO BE USED TO PROMOTE CONVENTIONS AND VISITORS; ESTABLISHING A CONVENTION AND VISITORS FUND; PROVIDING FOR THE COLLECTION OF THE LICENSE TAX; AND PROVIDING FOR THE KEEPING OF A REGISTER AND THE NUMBERING OF ROOMS. BE IT ENACTED BY THE COUNCIL OF THE CITY OF JEFFERSON, MISSOURI, AS FOLLOWS: SECTION 1. Chapter 16 of the Code of Ordinances of the City of Jefferson, Missouri is hereby amended by deleting Article IV in its entirety and enacting in lieu thereof the following Article IV: "ARTICLE IV. HOTELS, MOTELS, ETC, Sec. 16-61. Definitions and Rules of Construction. Terms used in this Article shall have the meanings ascribed to them in this section and shall be construed as indicated in this Section: "Gross Daily Rental Receipts" The entire amount of any receipt from the rental of sleeping accommodations by hotels or motels, including all state, federal and local taxes, whether paid in cash, credits or property, and without any deduction or exemption therefrom whatsoever. . "Hotel" and "Motel" mean any structure, or building, under one management, which contains rooms furnished for the accommodation or lodging of guests, with or without meals being provided, and 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 or permanent guests and having more than three (3) bedrooms furnished for the accommodation of such guests. This definition is intended to include tourist courts and bed and breakfast establishments. "Transient Guest" means any person who occupies a room in a hotel or motel for twenty-eight (28) consecutive days or less. Sec. 16-62. Levy of Tax. In addition to the license fees levied on hotels and motels ' pursuant to Article II of Chapter 16 there is hereby levied upon every person engaged in the business of operating and carrying on ® the business of the operation of a hotel or motel, an additional license tax in an amount equal to two per cent (2*) of gross daily rental receipts derived from transient guests for sleeping accommodations. Sec. 16-63. Establishment and Use of Convention and Visitor Fund. There is hereby established a Convention and Visitor Fund in the city. All taxes levied, collected and appropriated pursuant to this Article shall be.deposited to the credit of this fund. The Convention and Visitor Fund shall be used exclusively to promote conventions and visitors in the city. Sec. 16-64. Pavment of Tax. The license tax due under this Article shall be paid to the city Finance Department monthly. The license tax due for the preceding month shall be due and payable on or before the 20th day of each month following the month for which it is payable, except taxes payable for the months of March, June, September, and December, shall be due and payable on or before the last day of the following month. Sec. 16-65. Reports Required. Every person, firm or corporation engaged in the business of operating a hotel or motel shall file monthly reports with -the City Finance Director on forms prescribed by him, giving such information as may be necessary to determine the amounts to which the license tax shall apply for the monthly period. The monthly reports shall be submitted with monthly payments. Sec. 16-66. Examination of Books, Records. The City Finance Director or his 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. Sec. 16-67. Bond Requirement. Renewal of any city business license or liquor license of any person who has been delinquent in remitting the additional license tax for or during three (3 ) or more months during the year preceding renewal shall be conditioned upon the posting of a bond to secure payment of said taxes during the year of renewal. The amount of the bond shall be equal to the amount of license tax payments of such person during the year preceding renewal. The bond shall be subject to the approval of the city counselor. • Sec. 16-68. Penalties for Nonpayment. For each month, or part thereof, any license tax provided for under this Article remains unpaid after the same shall be due and payable, there shall be added to such license tax as a penalty, ten per cent (10%) of the amount of such license tax for the first month or part thereof the same is unpaid, and for each and every month thereafter two per cent (2$) of the amount of such license tax shall be added until the same is fully paid. In no case shall the total penalty exceed thirty per cent (30%) of the license tax. If the license tax as provided in this article is not paid by the tenth day after said tax is due, the finance director or his designee may suspend or revoke the city business license and/or liquor license of said party in accordance with the procedures provided by ordinance for the suspension or revocation of said licenses. In addition to the penalties provided herein, any person, firm, or corporation subject to the provisions of this Article who fails to file a statement or pay the license tax or files a false or a fraudulent statement, required by this Article or within the time required by this Article shall, upon conviction thereof, shall be punished by a fine not exceeding five hundred dollars ($500.00) or by imprisonment not exceeding three (3) months, or by both such fine and imprisonment. Sec. 16-69. Discount if Timely Paid. Any person subject to this article who pays the amount on a timely basis as specified herein shall receive a discount in the amount of two percent (2%) of the amount due. This discount is intended to reduce the cost of collection and to provide some remuneration for the persons collecting the 'Lax. Sec. 16-70. Administration Fee. Notwithstanding the provisions of section 16-63, the city shall be entitled to an administrative fee to be charged against the Convention and Visitor Fund which shall reflect the cost to administer the levying, collecting and appropriating of the fund but which shall not in any circumstance exceed six percent ( 6%) of the amount collected during the year in which the fee is charged. SECTION 2. The City Council of the City of Jefferson, Missouri, hereby submits to the voters of the City of Jefferson at an election to be held February 7, 1989, this proposal to tax hotels and motels to promote conventions and visitors in the City. The ballot of submission shall contain, but is not limited to, the following language: Shall the City of Jefferson impose a license tax of two percent (2$) of the gross daily rental receipt upon sleeping accommodations of motels and hotels to promote conventions and ® visitors for a period of April 1, 1939 to March 31, 1999. [ J YES [ J NO if you are in favor of the question, place an "X" in the box opposite "YES. " if you are opposed to the question, place an "X" in the box opposite "NO. " SECTION 3. if any section, subsection, sentence, clause, phrase or portion of this Ordinance is for any reason held invalid or unconstitutional by any Court of competent jurisdiction, such portion shall be deemed a separate, distinct and independent provision and such holding shall not affect the validity of the remaining portions hereof. SECTION 4. The tax imposed herein shall automatically terminate without further action of the Council on March 31, 1999. SECTION 5. This ordinance shall not become effective, except as to section two, unless a majority of the qualified voters of the City voting in the February 7, 1989, election approve the levy ® of the license tax set forth in this ordinance. If a majority of such voters approve the levy, this ordinance shall be in full force and effect from and after April 1, 1989. Passed ��,r ,��-� / G. � 4LEL idi f f ioer r ATTEST: City Clerk S