[Ord. No. 599C §§1—3, 5-15-2006]
A. 
Definitions. The terms used in this Article shall have the meaning ascribed to them in this Section and shall be construed as indicated in this Section:
GROSS RECEIPTS
Is based on the applicable revenue received by the hotel, motel, lodge or inn for rental of guest rooms or lodgings.
HOTEL, MOTEL, LODGE AND INN
Any structure or building under one (1) management which contains rooms furnished for the accommodation or lodging of guests 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.
TAX RATE
The term tax rate or lodging tax is that amount of tax levied on a hotel, motel, inn or lodge based on charges made by the hotel, motel, lodge or inn for sleeping accommodations.
TRANSIENT GUEST
Any person who occupies a room in a hotel, motel, lodge or inn for thirty-one (31) days or less.
B. 
Levy Of tax. There is hereby levied a license tax on hotels, motels, lodges or inns located within the City of Canton, Missouri, in an amount equal to five percent (5%) of gross receipts derived from transient guests for sleeping accommodations. This tax shall be in addition to all other taxes which are applicable to hotels, motels, lodges or inns. Such tax shall be stated separately from all other charges and taxes. The tax hereby levied shall not become effective unless the voters of the City of Canton, Missouri, by a majority of the votes cast at an election to be held on the eighth (8th) day of August, 2006, authorize the Board of Aldermen of the City of Canton, Missouri, to impose a transient guest tax under Section 94.837.1, RSMo.
C. 
Promotion Of Tourism. All revenues received from the five percent (5%) lodging tax shall be utilized by the City of Canton, Missouri, for the promotion of tourism.