94.830. Hotel and motel tax, authorized--ballot--collection of tax--penalties may be collected (Rolla). - Missouri Statutes

Hotel and motel tax, authorized--ballot--collection of tax--penaltiesmay be collected (Rolla).

94.830. 1. The governing body of any third class city in any county ofthe third classification which contains a state university whose primarymission is engineering studies and technical research may impose a tax on thecharges for all sleeping rooms paid by the transient guests of hotels ormotels situated in the city, which shall be more than two percent but not morethan five percent per occupied room per night, except that such tax shall notbecome effective unless the governing body of the city submits to the votersof the city at a state general, primary or special election, a proposal toauthorize the governing body of the city to impose a tax under the provisionsof this section. The tax authorized by this section shall be in addition tothe charge for the sleeping room and shall be in addition to any and all taxesimposed by law, and the proceeds of such tax shall be used by the city solelyfor funding a convention and visitors bureau which shall be a generalnot-for-profit organization with whom the city has contracted, and which isestablished for the purpose of promoting the city as a convention, visitor andtourist center. Such tax shall be stated separately from all other chargesand taxes.

2. The question shall be submitted in substantially the following form:

Shall the ................................... (city) levy a tax of................ percent on each sleeping room occupied and rented bytransient guests of hotels and motels located in the city, where the proceedsof which shall be expended for promotion of tourism?

â ã YES â ã NO If a majority of the votes cast on the question by the qualified votersvoting thereon are in favor of the question, then the tax shall becomeeffective on the first day of the calendar quarter following the calendarquarter in which the election was held. If a majority of the votes cast on the question by the qualified votersvoting thereon are opposed to the question, then the governing body for thecity shall have no power to impose the tax authorized by this section unlessand until the governing body of the city again submits the question to thequalified voters of the city and such question is approved by a majority ofthe qualified voters voting on the question.

3. On and after the effective date of any tax authorized under theprovisions of this section, the city which levied the tax may adopt one of thetwo following provisions for the collection and administration of the tax:

(1) The city which levied the tax may adopt rules and regulations forthe internal collection of such tax by the city officers usually responsiblefor collection and administration of city taxes; or

(2) The city may enter into an agreement with the director of revenue ofthe state of Missouri for the purpose of collecting the tax authorized in thissection. In the event any city enters into an agreement with the director ofrevenue of the state of Missouri for the collection of the tax authorized inthis section, the director of revenue shall perform all functions incident tothe administration, collection, enforcement and operation of such tax, and thedirector of revenue shall collect the additional tax authorized under theprovisions of this section. The tax authorized under the provisions of this section shall be collectedand reported upon such forms and under such administrative rules andregulations as may be prescribed by the director of revenue, and the directorof revenue shall retain not less than one percent nor more than three percentfor cost of collection.

4. If a tax is imposed by a city under this section, the city maycollect a penalty of one percent and interest not to exceed two percent permonth on unpaid taxes which shall be considered delinquent thirty days afterthe last day of each quarter.

(L. 1993 H.B. 345 § 11)

Effective 2-4-93