City of Festus, MO Hotels and Motels

[R.O. 2009 §13.5-50; Ord. No. 3248 §I, 3-12-2003; Ord. No. 4037 §I, 5-9-2012]

The City of Festus (the "City") hereby establishes an additional license fee for hotels and motels based upon the gross receipts of such hotels and motels for the purpose of funding for the promotion of tourism of the City, including, but not limited to, improving recreation facilities within the City limits available to tourists.

Amount of tax. Every person engaged in the business of renting, leasing or letting living quarters, sleeping accommodations, rooms or a part thereof in connection with any hotel or motel as hereinafter defined shall pay the City a tourism tax equal to five percent (5%) of the gross rental receipts derived from or paid by transient guests for sleeping accommodations as hereinafter defined.

Definitions. Definitions for the purpose of this Section are as follows: "Transient guest" shall be a person who occupies a room in a hotel or motel for thirty-one (31) days or less. "Hotel and motel" shall mean any structure or building under one (1) management which contains rooms furnished for the accommodation or lodging of guests with or without meals being so provided and kept, used, maintained, advertised or held out to the public as a place for sleeping accommodations or sought for pay or compensation to transient guests or permanent guests and having more than eight (8) bedrooms furnished for the accommodation of such guests.

Due date issuance of license. Such tourism tax under this Section shall be paid to the City finance office quarter-annually (quarterly) and shall be due and payable on or before the twentieth (20th) day of January, April, July and October, respectively, of each year, based on the gross daily rental receipts collected during the preceding period of three (3) months ending respectively on the last day of March, June, September and December.

Reports required. The licensee shall make sure reports to the City finance office on forms provided by the City (which are on file with the City offices) giving such information as may be necessary to determine the amounts to which the tourism tax shall apply for all gross daily rental receipts for the three (3) month period to be submitted with quarter-annual (quarterly) payments.

Examination of books/records. The City finance office and its authorized representatives 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.

Penalties/or non-payment. For each and every month or part thereof any such tourism tax provided for under this Section remains unpaid thirty (30) days after the last day of each quarter, there shall be added a penalty of one percent (1%) and interest of two percent (2%) per month as authorized in Section 67.1362.3, RSMo., until the same is fully paid. In addition to the penalties provided herein, any person required to pay to the City the tourism tax defined herein shall be subject to all of the provisions of this Article who fails to obtain a license, file a statement, files a false or fraudulent statement or fails to pay the aforementioned tourism tax. Any licensee failing to pay the City tourism tax for one (1) full quarter (three (3) months) past the due date shall have their City business license revoked.

[R.O. 2009 §13.5-51; Ord. No. 3248 §IV, 3-12-2003; Ord. No. 3958 §I, 3-23-2011; Ord. No. 4369 § I, 3-23-2017; Ord. No. 4459, 7-12-2018]

The City of Festus hereby establishes a Festus Tourism Commission consistent with Section 67.1364, RSMo.

Created — Purpose. For the purpose of promoting the general welfare of the community and in order to stimulate tourism within the City, there is hereby created a commission to be known as the Tourism Commission.

Composition — Appointment. The Tourism Commission shall consist of five (5) members appointed by the Mayor, subject to approval of the City Council. Of these five (5) members, one (1) member will be a representative of the hotel and motel industry; two (2) members shall be active in the tourism industry; and two (2) members will be members of local general business interests in the City or County. One (1) member of the City Council shall serve as a liaison in a non-voting capacity. All members shall be residents of the City or County in which any part of the City is located.

Compensation. All citizen members of the Tourism Commission shall serve without compensation.

Terms — Filling Vacancies. Members of the Tourism Commission will be appointed for a term of three (3) years; but of the members first (1st) appointed, one (1) shall be appointed for a term of one (1) year, two (2) shall be appointed for a term of two (2) years and two (2) shall be appointed for a term of three (3) years. Members of the Commission are to serve no more than two (2) consecutive terms.

Removal Of Members. The City Council may remove any citizen member of the City Tourism Commission for cause stated in writing and after notice and public hearing thereon.

Election Of Chairman And Secretary. The Tourism Commission shall elect its Chairman and Secretary from among the citizen members. The term of Chairman and Secretary shall be for one (1) year with eligibility for re-election.

Meetings, Rules, Record. The Tourism Commission shall hold regular and special meetings as provided for by its rules, and shall adopt rules for the transaction of business and keep a public record of its proceedings, and shall make periodic written report to the Council covering the proceedings of the Commission. In addition to the regularly scheduled meetings, such other meetings shall be held as may be directed by the Mayor or the Council.

Expenditures. Upon adoption of a tourism sales tax, revenue received from the tax shall be deposited in a special fund and used solely to promote tourism. The Commission shall administer the monies within the limits of the budget approved by the City Council.

Acceptance Of Gifts And Grants. Grants and gifts which are not within the amounts appropriated for expenditures by the Tourism Commission shall be accepted by the Commission only by the permission of and within the terms of such permission as may be granted by the Mayor and Council.

Plans — Contents — Implementation. The Tourism Commission shall prepare and review data, conduct analyses, and review other pertinent information to recommend to the Mayor and Council strategies for action to improve tourism within the City.

Additional Powers And Duties. The Tourism Commission shall have such other powers and duties as are or may be prescribed by the laws of the State of Missouri or the ordinances of the City of Festus, Missouri.