City of Maryville, MO
Nodaway County
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Table of Contents
Table of Contents
[R.O. 2008 §145.010; Ord. No. 5568 §1, 8-18-1997; Ord. No. 6808 §1, 1-23-2006; Ord. No. 6821 §1, 4-10-2006]
Pursuant to the authority granted by and subject to the provisions of Sections 94.500 to 94.550, RSMo., a tax for the development of roads, buildings, associated equipment and recreational facilities at Mozingo Lake Park is hereby imposed at the rate of one-half of one percent (0.5%) on the receipts from sale at retail of all tangible personal property or taxable services at retail within the City of Maryville, if such property and services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.510, RSMo. This action shall extend the current tax and shall be effective for an additional ten (10) years and shall expire on July 1, 2017, unless further extended by a vote of the people and shall be collected pursuant to the provisions contained in the aforesaid Sections.
[R.O. 2008 §145.030; Ord. No. 6969 §1, 1-14-2008; Ord. No. 6997 §1, 4-14-2008]
Pursuant to the authority granted by and subject to the provisions of Sections 94.577, RSMo., a tax for capital improvements, is hereby imposed at the rate of one-half of one percent (.5%) on the receipts from sale at retail of all tangible personal property or taxable services at real within the City of Maryville, if such property and services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.510, RSMo. This action shall implement a tax and shall be effective for the ten (10) years and shall expire on September 30, 2018, unless further extended by a vote of the people and shall be collected pursuant to the provisions contained in the aforesaid Sections.
[Ord. No. 3960 §1, 8-7-1979; Ord. No. 4634 §1, 11-9-1987]
Pursuant to the authority granted by and subject to the provisions of Sections 144.010 — 144.510, RSMo., a tax for general revenue purposes is hereby imposed on all sellers of tangible personal property or rendering taxable service at retail at the additional rate of one-eighth percent (⅛%) and seven-eighths percent (⅞%), making the total rate of City sales tax one percent (1%), on the receipts from the sale at retail of all tangible personal property or taxable service at retail within said City, if such property and services are subject to taxation by the State of Missouri.
[Ord. No. 6137 §1, 11-9-1998]
Pursuant to the authority granted by and subject to the provisions of Sections 144.010 — 144.525, RSMo., a sales tax is hereby imposed on all retail sales made in the City which are subject to taxation at the rate of one-eighth of one percent (⅛%) pursuant to the authority granted under the provisions of Sections 644.032 and 644.033, RSMo., for the funding of local parks.
[Ord. No. 6311 §1, 8-14-2000]
Pursuant to the authority granted by and subject to the provisions of Sections 144.010 — 144.510, RSMo., a tax is hereby imposed on all sellers selling tangible personal property or rendering taxable service at retail at the additional rate of one-eighth of one percent (⅛%) on the receipts from the sale at retail of all tangible personal property or taxable service at retail within the City, for a Community/Recreational Center project. The tax will terminate twenty (20) years from the date on which said tax is first imposed.
A. 
The City of Maryville, Missouri shall be authorized to increase its local sales tax by one-eighth of one percent (1%) until December 31, 2036, unless extended by a vote of the people, for the purpose of providing funds to construct, improve, operate and maintain a conference center at Mozingo Lake Recreation Park.
B. 
The sales tax imposed by this Section shall become effective October 1, 2016, and be imposed until December 31, 2036, as provided by Sections 32.085 and 32.087, RSMo., as amended, and by all other applicable laws, and shall be used for the purposes hereinabove authorized.
[1]
Editor's Note: This tax was approved by a majority of the qualified voters at an election held 4-5-2016.
[Ord. No. 7929, 1-9-2017[1]]
The following words, terms and phrases, when used in this Chapter, shall have the meanings ascribed to them in this Section, except where the context clearly indicates a different meaning:
HOTEL or MOTEL
Any structure or any portion of any structure that is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes and, includes, but is not limited to, any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, or public and private club. This definition is not intended to include hospitals, nursing homes, or convalescent centers.
OCCUPANCY
The use or possession or the right to use or possession of any room or rooms or portion thereof in any hotel for dwelling, lodging or sleeping purposes.
OPERATOR
The person who is the proprietor of a hotel. Where the operator performs functions through a managing agent or any type other than an employee the managing agent shall also be deemed an operator for the purposes of this Chapter and shall have the same duties and liabilities as the principal. Compliance with the provisions of this Chapter by either the principal or the managing agent shall be compliance by both.
PERSON
Any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate or any other group or combination acting as a unit.
RENT
The consideration charged for the occupancy of space in a hotel or motel.
TENANT
Any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement.
TRANSIENT
Any tenant who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of thirty-one (31) days or less during a calendar quarter, counting portions of days as full days. Any such tenant so occupying space in a hotel or motel shall be deemed to be transient until the period of thirty-one (31) days during a calendar quarter has expired unless there is an agreement in writing between the operator and the occupancy providing for a longer period of occupancy. In determining whether a person is transient, uninterrupted periods of time extending both prior and subsequent to the effective date of this Chapter may be considered.
[1]
Editor's Note: The transient guest tax rate of 5% as approved by the voters and certified by Ord. No. 7913 is effective as of April 1, 2017.
[Ord. No. 7929, 1-9-2017]
There is hereby established and levied a tax on the charges for all sleeping rooms paid by the transient guests of all hotels or motels situated in the City, or a portion thereof, at the rate of five percent (5%) per occupied room per night. Unless otherwise provided in this Chapter or by law, the City Treasurer shall be responsible for the administration and levy of this tax.
[Ord. No. 7929, 1-9-2017]
The tax established under this Chapter shall be in addition to any other tax or fee imposed pursuant to statute or local ordinance or resolution by any governmental entity upon the occupancy of a hotel room. The tax hereby established shall be in addition to the charge for the sleeping room and all other taxes imposed by law, and shall be shown separately from all other charges and taxes.
[Ord. No. 7929, 1-9-2017]
Each operator shall on or before the twentieth (20th) day of the month following the close of each month make a return to the City Treasurer on City forms provided of total rents charged and the amount of tax collected for transient occupancy. At the time the return is filed, the full amount of the tax collected shall be remitted to the City Treasurer. The City Treasurer may establish shorter reporting periods for any license holder that has established a record of being delinquent in reporting and/or remitting taxes accruing hereunder. The City Treasurer may also establish shorter or longer reporting periods for any license holder to insure the efficient and effective collection of the tax.
[Ord. No. 7929, 1-9-2017]
A. 
Any operator who fails to remit any tax imposed by this Chapter within the time required shall pay a penalty of one percent (1%) and interest of two percent (2%) each month, not to exceed twenty-five percent (25%) per annum, of the amount of the tax in addition to the amount of the tax.
B. 
Every penalty imposed and such interest as accrues under the provisions of this Section shall become a part of the tax herein required to be paid. Any penalty may for good cause be waived provided that a report thereof be made to the City Council.
C. 
Any unpaid taxes shall be considered delinquent thirty (30) days after the last day of each quarter.
[Ord. No. 7929, 1-9-2017]
If any operator shall fail or refuse to collect any tax or to submit within the time provided in this Chapter any report and/or remittance of any tax or any portion thereof required, the City Treasurer shall proceed to obtain facts and information on which to base an estimate of the tax due. As soon as the City Treasurer procures such facts and information upon which to base such an estimate or assessment against the operator of all tax, interest and penalties provided for by this Chapter, the City Treasurer shall give notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage or prepaid, addressed to the operator at the business address.
[Ord. No. 7929, 1-9-2017]
Such operator may within ten (10) days after the serving or mailing of any notice make application in writing to the City Treasurer for a hearing on the amount assessed as transient guest tax. If such application for a hearing is not made within the time prescribed, the tax, interest and penalties, shall become final and conclusive and immediately due and payable by such operator. If an application is received for a hearing, the time and place of such hearing shall be fixed within five (5) days of receipt of the request. The notice for request of a hearing should show cause why the amount, specifying tax, interest and penalties should not be fixed as specified in the assessment. After such hearing, the City Treasurer shall determine the proper tax to be remitted and shall thereafter give written notice to the operator of such determination and the amount of such tax, interest and penalties.
[Ord. No. 7929, 1-9-2017]
It shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by this Chapter to keep and preserve for a period of three (3) years all records which may be necessary to determine the amount of such taxes as may have occurred to the City and for the collection or payment of which such operator is responsible. The City Treasurer shall have the right to inspect and/or audit such records at all reasonable times, but shall hold the same in confidence and utilize the same only for the purposes of this Chapter.
[Ord. No. 7929, 1-9-2017]
A. 
Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erroneously collected or received by the City under this Chapter, it may be refunded as provided in Subsections (B) and (C) of this Section. A claim in writing must be presented stating, under penalty of perjury, the specific grounds upon which claim is founded. The claim shall be on forms provided by the City Treasurer.
B. 
An operator may claim a refund or take as a credit against taxes to be remitted the amount previously overpaid, paid more than once or paid after being erroneously collected or received when it is established in a manner prescribed that the tax was paid on rent charged a person who was not a transient. However, neither a refund nor a credit shall be allowed unless the amount of the tax to be refunded or credited if collected from a tenant or other person has either been refunded to such person or credited to rent subsequently payable by such person to the operator.
C. 
No refund shall be paid under the provisions of this Section unless the claimant establishes a right thereto by written records showing entitlement.
[Ord. No. 7929, 1-9-2017]
Any tax required to be paid by any operator under the provisions of this Chapter shall be deemed a debt owed by such operator to the City. Any person owing money to the City under the provisions of this Chapter shall be liable to an action brought in the name of the City for the recovery of such amount.
[Ord. No. 7929, 1-9-2017]
It shall be unlawful for any operator to fail or refuse to register a hotel or to submit any tax return or other financial records or to refuse to permit any necessary inspection of hotel records by the City Treasurer or to willfully render a false or fraudulent tax return or claim as required by this Chapter.