City of Woodson Terrace, MO Article VI Hotel and Motel Tax

Section 140.190 Transient Guest Tax. [1]

[Ord. No. 1855 §1, 11-21-2013]

A. Definitions. For the purposes of this Section, certain terms and words are hereby defined as follows:

HOTEL

Any building or group of contiguous buildings under the same management occupied as the abiding place of persons, who are lodged with or without meals, in which, as a rule, the rooms are occupied singly for hire, and in which there are more than ten (10) sleeping rooms.

MOTEL

A group of buildings including either separate cabins or a row of cabins or rooms which:

1. Contain individual sleeping accommodations for occupancy by transient guests; and

2. Have individual entrances.

TRANSIENT GUEST

A person or persons who occupy a room or rooms in a hotel or motel for thirty-one (31) days or less during any calendar quarter.

B. Pursuant to the authority granted by and subject to the provisions of Section 67.1009.2, RSMo., as amended, the City hereby levies a tax on the charges for all sleeping rooms paid by the transient guests of hotels or motels situated in the City or a portion thereof equal to six-tenths of one percent (.6%) per occupied room per night.

C. The tax authorized by this Section shall become effective on July 1, 2014, and shall be in addition to any and all other taxes imposed by law. Such tax shall be stated separately from all other charges and taxes.

D. The tax imposed pursuant to this Section shall be paid to the City Collector on a monthly basis and shall be due and payable on or before the 20th day of the month based on the total daily receipts collected during the preceding month.

1. Any hotel or motel subject to the tax shall make true reports to the City Collector, giving such information as is necessary to determine the amounts to which the license tax shall apply for all gross daily receipts for the preceding month, to be submitted with the monthly payment provided in this Subsection (D).

2. The City Collector, or his/her authorized representative, shall have the right at all reasonable times to make such examination and inspection of the books and records of the hotel or motel subject to the tax as is necessary to determine the accuracy of the monthly reports provided in Subsection (D)(1), above.

E. For each and every month or part thereof that the tax imposed pursuant to this Section remains unpaid after the same becomes due and payable, there shall be added to such tax, as a penalty, ten percent (10%) of the amount of the tax for the first month or part thereof that the same is unpaid, and for each and every month thereafter that the same is unpaid, two percent (2%) of the amount of such tax shall be added until the same is fully paid. In no case shall the total penalty exceed thirty percent (30%) of the original amount of the tax.

[1] Editor's Note: Pursuant to the requirements of §§67.1009.2 and 67.1009.3, RSMo., the qualified voters of the City approved the Transient Guest Tax at an election held on 11-5-2013.