[R.O. 1993 § 640.010; Ord. No. 2818 § 1, 1-14-2014]
Pursuant to Section 67.1000 RSMo. and Section 67.1002, RSMo.,
the City of Charleston, Missouri, hereby imposes a tax of three percent
(3%) per occupied room per night on charges for all sleeping rooms
paid by transient guests of hotels and motels situated in the City
of Charleston, Missouri. The tax shall be in addition to the charge for the sleeping
room and shall be in addition to any and all taxes imposed by law.
The proceeds of the tax shall be used by the City solely to fund a
convention and visitors bureau which shall be a general not-for-profit
organization with whom the City has contracted and is established
for the purpose of promoting the City as a convention, visitors and
tourism center. The tax shall be stated separately from all other
charges and taxes.
[R.O. 1993 § 640.020; Ord. No. 2818 § 5, 1-14-2014]
As permitted by Section 67.1002.2(2), RSMo., the City Council
hereby authorizes the City Manager, City Mayor and City Clerk to enter
into and execute on behalf of the City an agreement with the Missouri
Director of Revenue for the purpose of collecting the tax imposed
by this Chapter, whereby the Director of Revenue shall be empowered
to perform all functions necessary, convenient or incident to the
administration, collection, enforcement and operation of such tax.
The tax shall be collected and reported upon such forms and under
such administrative rules and regulations as may be prescribed by
the Director of Revenue. The Director of Revenue shall retain not
less than one percent (1%) but not more than three percent (3%) for
the cost of collection.
[R.O. 1993 § 640.030; Ord. No. 2818 § 6, 1-14-2014]
Upon voter approval of the tax imposed by this Chapter, the
City Council hereby authorizes the City Manager, City Mayor and City
Clerk to enter into and execute on behalf of the City an agreement
with the Charleston Chamber of Commerce, a not-for-profit organization
(which has for many years conducted the City's annual Dogwood-Azalea
Festival and other events promoting tourism), to establish and serve
as the City's Convention and Visitors Bureau for the purpose
of promoting the City as a convention, visitors and tourism center.
In consideration for said services, the City shall pay to said organization
the proceeds of said tax in accordance with the terms and conditions
of said agreement.