Source: http://www.rollacity.org/muncourt/newordinance/chapter37.shtml
Timestamp: 2017-03-25 00:02:43
Document Index: 179912930

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Chapter 37 : Taxation - City of Rolla Municipal Code
Chapter 37 - Taxation
§ 37-1 Generally.
§ 37-2 Tax levy for general revenue.
§ 37-3 Tax levy to fund an emergency telephone service.
§ 37-4 Extension of tax levy to fund emergency telephone service.
§ 37-5 When taxes delinquent; penalty.
§ 37-6 Repealed.
§ 37-7 Abolishment of ad valorem tax.
§ 37-8 Abolishment of personal property tax.
§ 37-9 Municipal telecommunications taxes.
§ 37-10 Approving settlement agreement with U.S. Cellular.
§ 37-11 Approving settlement agreement with AT&T Mobility.
§ 37-12 Approving settlement agreement with Sprint.
Article II - Repealed by Ord. 3168, §1
§§ 37-13 to 37-19 Reserved.
Article III - City Sales Tax
§ 37-20 Generally.
§ 37-21 One-half cent transportation sales tax.
§ 37-22 1/2 Cent Public Works Capital Projects Sales Tax.
§ 37-23 One Quarter (¼) Cent Local Parks Sales Tax.
§§ 37-24 to 37-25 Reserved.
Article IV - Cigarette Sales, Licensing and Taxation
§ 37-26 Definitions.
§ 37-27 Intent.
§ 37-28 Payment of tax required.
§ 37-29 Tax levy.
§ 37-30 Monthly payment.
§ 37-31 Rules and regulations - Records.
§ 37-32 Refunds.
§ 37-33 Subpoenas.
§ 37-34 Penalty for violation.
§ 37-35 Accruing revenue.
§ 37-36 Term of Ordinance.
§§ 37-37 to 37-45 Reserved.
Article V - Property Tax Abatement In Enterprise Zone
§ 37-46 Level of property tax abatement available within designated enterprise zone.
§§ 37-47 to 37-51 Reserved.
Article VI - Hotel/Motel "Lodging" Tax
§ 37-52 Definitions.
§ 37-53 Levy of tax.
§ 37-54 Convention, visitors and tourist promotion funding.
§ 37-55 Use of fund.
§ 37-56 Licenses; payment of tax.
§ 37-57 Reports required.
§ 37-58 Examination of books, records.
§ 37-59 Penalties for nonpayment.
§§ 37-60 to 37-64 Reserved.
Article VII - Settlement Agreement For Back Taxes
§ 37-65. Approving a settlement agreement with AT&T/SBC Landline.
§ 37-66 to 37-70. Reserved.
Sec. 37-1. Generally
The city assessor shall make such assessments as may be required by law, this Code or other ordinances of the city. He shall keep appropriate records reflecting the property assessed and the owners of such assessed property. (Ord. 881, §3.)
Sec. 37-2. Tax levy for general revenue
There is hereby levied a tax on each and every one hundred dollars ($100.00) assessed valuation of all taxable real property within the corporate limits of the City of Rolla, Missouri, made taxable by law, for the year 2016, the following sums and amounts: General Municipal Purposes
Public Library Purposes
(Ord. 2631, §1; Ord. 2696, §1; Ord. 2697, §1; Ord. 2754, §1; Ord. 2798, §1; Ord. 2867, §1; Ord. 2939, §1; Ord. 3003, §1; Ord. 3075, §1; Ord. 3145, §1; Ord. 3201, §1; Ord. 3258, §1; Ord. 3325, §1; Ord. 3390, §1; Ord. 3470, §1; Ord. 3523, §1; Ord. 3571, §1; Ord. 3641, §1; Ord. 3693, §1; Ord. 3747, §1; Ord. 3761, §1; Ord. 3819, §1; Ord. 3875, §1; Ord. 3928, §1; Ord. 3965, §1; Ord. 4015, §1; Ord. 4049, §1; Ord. 4108 §1; Ord. 4156, §1; Ord. 4221, §1; Ord. 4294, §1)
Sec. 37-3. Tax levy to fund an emergency telephone service
(a) Pursuant to the provisions of Section 190.305 of the Revised Statutes of the State of Missouri, there is hereby established an emergency telephone service.
(b) The mayor of the City of Rolla, Missouri is hereby authorized and directed to execute in behalf of the City of Rolla, Missouri a certain agreement with the United Telephone Company for the leasing and use of equipment to implement and operate such emergency telephone service, a copy of said agreement being attached hereto and made a part hereof as if more specifically set forth herein.
(c) There is hereby levied and imposed a tax in the amount of .5 percent of the tariff, as defined in Section 190.300 RSMo, 1978 upon each service user as defined in said Section for a period of one year beginning September 1, 1982.
(d) The city clerk is directed to notify every service supplier of the tax rate herein levied. (Ord. 2344, §§1 to 4.)
Sec. 37-4. Extension of tax levy to fund emergency telephone service
(a) That the special tax levy for emergency telephone service approved by the voters in September of 1982 be continued in force until September 1989 and further that the council does hereby ratify and approve the continuance of said levy during the period of 1983 through 1987.
(b) That the mayor of the City of Rolla, Missouri be and he is hereby authorized to execute on behalf of the City of Rolla, Missouri a certain agreement in which the City of Rolla, Missouri and United Telephone Company are parties and which has as its subject matter the furnishing of emergency telephone service, a copy of which agreement is attached hereto and made a part hereof and marked "Exhibit A". (Ord. 2579, §§1-2.)
Sec. 37-5. When taxes delinquent; penalty
All city taxes shall become delinquent on the first day of January. A penalty of eighteen percent of each year's delinquency shall be charged in addition to the amount of tax delinquent on each tract of land. Provided, however, that the penalty on lands redeemed prior to sale shall not exceed two percent per month or fractional part thereof. (Ord. 881, §5; Ord. 2632, §1.)
Sec. 37-6. When taxes delinquent
(Ord. 271, §1.) (Repealed by Ord. 2702, §1.)
Sec. 37-7. Abolishment of ad valorem tax
From after February 10, 1975, the city shall not levy and collect and no merchant shall be required to pay an ad valorem tax.
Pursuant to Section 144.030. (23) Revised Statutes of Missouri, the tax shall not apply to sales of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal, or home heating oil sold for domestic use. "Domestic use" means that portion of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal, or home heating oil which an individual purchaser uses for nonbusiness, noncommercial or nonindustrial purposes. (Ord. 1887, §1; Ord. 2309, §1.)
Sec. 37-8. Abolishment of personal property tax
(a) That as of the effective date of this Ordinance, the City of Rolla, Missouri shall cease levying and collecting personal property taxes from the owners of personal property within the City of Rolla, Missouri for taxes assessed for the year 1987 and thereafter.
(b) Nothing contained in this Ordinance shall in any way affect, alter, modify or change the authority or ability of the City of Rolla, Missouri to levy and collect real property taxes, nor does it in any way prevent or impair the lawful right of the City of Rolla, Missouri to collect personal property taxes assessed for the year 1986 and all prior years. (Ord. 2554, §§1-3; Ord. 3060, §1)
Sec. 37-9. Municipal telecommunications taxes.
(a) That the City Council of Rolla, Missouri hereby adopts pursuant to the Municipal Telecommunications Business License Simplification Act (hereinafter referred to as “HB 209”) and more particularly the requirement of Section 92.086.6, RSMo, two and two-tenths percent (2.2%) of gross receipts as its effective telecommunication tax rate, from and after July 1, 2006 unless HB 209 is declared to be invalid by the Missouri Supreme Court or other Court of competent jurisdiction, or HB 209 is amended to change the rate a city is to use, or the Missouri Department of Revenue informs the City that a different tax rate should be used. In the event a different tax rate may be used under state law whether determined by the Missouri Department of Revenue or as a result of an amendment to HB 209 or such legislation being declared invalid, than that adopted herein, such different tax rate shall be utilized by the Director of Finance in collection of said tax from and after July 1, 2006, or other date if applicable.
(b) Should this Section be repealed as a result of HB 209, or any part thereof, being declared invalid by a court of law, or repealed in whole or in part in any other manner relating to said tax rate, or for any other reason HB 209 is no longer applicable to the City of Rolla, Missouri, all provisions of Section 16-84 and 16-126 of the Rolla City Code shall remain in force and effect.
(c) Savings Clause. Nothing in this Section shall be construed to affect any suit or proceeding now pending in any court or any rights acquired or liability incurred nor any cause or causes of action occurred or existing, under any act or ordinance repealed hereby. Nor shall any right or remedy of any character be lost, impaired, or affected by this section.
(d) The City Council hereby authorizes the City Administrator and the City Counselor to take all steps deemed necessary in their respective opinions and discretion to protect the interests of the City with respect to this Section and HB 209 as presently codified and the validity of any action of this Council pursuant thereto.
(e) The City Council finds and declares that this section constitutes an emergency because it pertains to the fixing and levying of a tax rate. Therefore this section shall be in full force and effect on April 29, 2006. (Ord. 3735, §§1-5)
Sec. 37-10. Approving settlement agreement with U.S. Cellular.
(a) The City of Rolla, Missouri hereby approves, accepts, and adopts all terms and provisions of the Settlement Agreement as a binding and enforceable agreement between the City of Rolla, Missouri and US Cellular, and as if the City of Rolla, Missouri was an original signatory thereto.
(b) The City of Rolla, Missouri further approves the Total Past Tax Consideration of $584.79 as shown on the U.S. Cellular Municipal Tax Settlement Claim Form, along with the other relief provided in the Settlement Agreement, as adequate consideration for the release of claims by the City of Rolla, Missouri against US Cellular as provided for in the Settlement Agreement.
(c) The City of Rolla, Missouri further assigns to the Municipal League $11.70 (2%) of its Total Past Tax Consideration, which amount shall be used for the public purpose of reimbursing the League for revenues expended in its legislative and settlement efforts relating to the Lawsuit and to fund future services performed on behalf of the League’s member municipalities.
(d) The Mayor of the City of Rolla, Missouri, on behalf of the Plaintiff, is hereby authorized and directed to execute the U.S. Cellular Municipal Tax Settlement Claim Form and any other documents necessary under the Settlement Agreement.
(e) The City of Rolla, Missouri, reserves the right to conclude settlement agreements with other wireless telecommunications service providers in the Lawsuit depending upon the circumstances of each case. (Ord. 3847, §§1-5)
Sec. 37-11. Approving settlement agreement with AT&T Mobility.
(a) The City of Rolla, Missouri hereby approves, accepts, and adopts all terms and provisions of the Settlement Agreement as a binding and enforceable agreement between the City of Rolla, Missouri and AT&T Mobility, and as if the City of Rolla, Missouri was an original signatory thereto.
(b) The City of Rolla, Missouri further approves the Total Past Tax Consideration of $429,165.07 as shown on the AT&T Mobility Municipal Tax Settlement Claim Form, along with the other relief provided in the Settlement Agreement, as adequate consideration for the release of claims by the City of Rolla, Missouri against AT&T Mobility as provided for in the Settlement Agreement.
(c) The City of Rolla, Missouri further assigns to the Missouri Municipal League $4,291.65 or one (1%) percent of its Total Past Tax Consideration, which amount shall be used for the public purpose of reimbursing the League for revenues expended in its legislative and settlement efforts relating to the Lawsuit and to fund future services performed on behalf of the League’s member municipalities.
(d) The Mayor of the City of Rolla, Missouri, on behalf of the Plaintiff, is hereby authorized and directed to execute the AT&T Mobility Municipal Tax Settlement Claim Form and any other documents necessary under the Settlement Agreement.
(e) The City of Rolla, Missouri, reserves the right to conclude settlement agreements with other wireless telecommunications service providers in the Lawsuit depending upon the circumstances of each case. (Ord. 3848, §§1-5)
Sec. 37-12. Approving settlement agreement with Sprint.
(a) The City of Rolla, Missouri hereby approves, accepts, and adopts all terms and provisions of the Settlement Agreement as a binding and enforceable agreement between the City of Rolla, Missouri and Sprint, and as if the City of Rolla, Missouri was an original signatory thereto.
(b) The City of Rolla, Missouri further approves the Total Past Tax Consideration of $29,741.42 as shown on the Sprint Municipal Tax Settlement Claim Form, along with the other relief provided in the Settlement Agreement, as adequate consideration for the release of claims by the City of Rolla, Missouri against Sprint as provided for in the Settlement Agreement.
(c) The City of Rolla, Missouri further assigns to the Missouri Municipal League $594.83 or two (2%) percent of its Total Past Tax Consideration, which amount shall be used for the public purpose of reimbursing the League for revenues expended in its legislative and settlement efforts relating to the Lawsuit and to fund future services performed on behalf of the League’s member municipalities.
(d) The Mayor of the City of Rolla, Missouri, on behalf of the Plaintiff, is hereby authorized and directed to execute the Sprint Municipal Tax Settlement Claim Form and any other documents necessary under the Settlement Agreement.
(e) The City of Rolla, Missouri, reserves the right to conclude settlement agreements with other wireless telecommunications service providers in the Lawsuit depending upon the circumstances of each case. (Ord. 3849, §§1-5)
Repealed by Ord. 3168, Sect. 1
Secs. 37-13 to 37-19. Reserved.
Sec. 37-20. Generally
Pursuant to the authority granted by and subject to the provisions of Sections 94.500 to 94.570, Revised Statutes of Missouri, a tax for general revenue purposes is hereby imposed upon all sellers for the privilege of engaging in the business of selling tangible personal property or rendering taxable services at retail to the extent and in the manner provided in Sections 144.010 to 144.510, Revised Statutes of Missouri, and the rules and regulations of the director of revenue issued pursuant thereto. The rate of the tax shall be one percent on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the city if such property and services are subject to taxation by the state under the provisions of Sections 144.010 to 144.510, Revised Statutes of Missouri. The tax shall become effective as provided in subsection 4 of Section 94.510, Revised Statutes of Missouri, and shall be collected as provided in Section 94.510. (Ord. 1794, §1.)
Sec. 37-21. One-half cent transportation sales tax
(a) That effective July 1, 1987 and continuing thereafter there is hereby imposed upon all persons in the City of Rolla, Missouri who are engaged in the business of selling tangible personal property and taxable services subject to sales tax under the provisions of Sections 144.010 to 144.510 RSMo (Revised Statutes of Missouri), a sales tax at the rate of one-half of cent in the manner and to the extent provided in Sections 144.010 to 144.510 RSMo (Revised Statutes of Missouri) and the rules and regulations of the Director of Revenue of the State of Missouri issued pursuant thereto.
(b) The sales tax hereby imposed shall be at the rate of one-half of one percent on the receipts from the sale at retail of all tangible personal property or taxable services at retail which are subject to sales tax under the provisions of Sections 144.010 to 144.510 RSMo (Revised Statutes of Missouri) within the City of Rolla, Missouri.
(c) That the city clerk is hereby directed to forward a certified copy of this Ordinance to the Director of Revenue of the State of Missouri within ten days of the effective date of this Ordinance together with a map of the City of Rolla that clearly shows the boundaries thereof. (Ord. 2533, §§1-3.)
Sec. 37-22. 1/2 Cent Public Works Capital Projects Sales Tax
(a) That effective October 1, 1996, and continuing thereafter there is hereby imposed upon all persons in the City of Rolla, Missouri, who are engaged in the business of selling tangible personal property and taxable services subject to sales tax under the provisions of Sections 144.010 to 144.510 and 94.577 RSMo (revised statutes of Missouri), a sales tax at the rate of 1/2 of one percent in the manner and to the extent provided in Sections 144.010 to 144.510 and 94.577 RSMo (revised statutes of Missouri) and the rules and regulations of the Director of Revenue of the State of Missouri issued pursuant thereto.
(b) The sales tax hereby imposed shall be at the rate of 1/2 of one percent on the receipts from the sale at retail of all tangible personal property or taxable services at retail which are subject to sales tax under the provisions of Sections 144.010 to 144.510 and 94.577 RSMo (revised statutes of Missouri) within the City of Rolla, Missouri.
(c) That the city clerk is hereby directed to forward a certified copy of this ordinance to the Director of Revenue of the State of Missouri within ten (10) days of the effective date of this ordinance together with a map of the City of Rolla that clearly shows the boundaries thereof. (Ord. 3124)
Sec. 37-23. One-quarter (¼) Cent Local Parks Sales Tax
That effective October 1, 2015, there shall be a one quarter of one cent local Park sales tax for eight years, then reduced to three-sixteenths of one percent beginning October 1, 2023, hereby imposing upon all persons in the City of Rolla, Missouri, who are engaged in the business of selling tangible personal property and taxable services subject to sales tax under the provisions of Sections 644.032, 144.010 to 144.525 RSMo (revised statutes of Missouri) and the rules and regulations of the Director of Revenue of the State of Missouri issued pursuant thereto.
That the city clerk is hereby directed to forward a certified copy of this ordinance to the Director of Revenue of the State of Missouri within ten (10) days of the effective date of this ordinance together with a map of the City of Rolla that clearly shows the boundaries thereof.
(Ord. 3333; Ord. 4209, §1)
Secs. 37-24 to 37-25. Reserved
Sec. 37-26. Definitions
When used in this Article the following words shall have the meanings respectively ascribed to them:
(a) "Cigarette" means a roll of tobacco or any substitute thereof wrapped in paper and used for smoking.
(b) "Consumer" means a person who comes into possession of tobacco for the purpose of consuming it, giving it away or disposing of it in any way.
(c) "Dealer" means any person dealing directly with the manufacturer of cigarettes in their purchase and in the business of selling cigarettes as a first seller.
(d) "First seller" means and includes all persons who make the initial or first sale or distribution of cigarettes within the City.
(e) "Package" means the individual package, box or other container from which sales of cigarettes are normally made or intended to be made.
(f) "Person" means any individual, partnership, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, or any combination of individuals.
(g) "Retailer" includes persons other than a dealer or wholesaler as defined in this section, who is engaged in the business of selling cigarettes at retail, who shall sell or offer for sale cigarettes, irrespective of quantity, number of sales, giving the same away or exposing the same where it may be taken, or purchased, or otherwise acquired.
(h) "Sale" means any transfer of title or possession or both, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, for a consideration, or any agreement therefore.
(l) "Vending machine operator" includes all persons engaged in the distribution or sale of cigarettes by means of coin-operated vending machines.
(j) "Wholesaler" includes persons whose principal business is that of a wholesale jobber and who is known to the trade as such, who sells cigarettes for only the purpose of resale or giving them away, or exposing the same where they may be taken or purchased or otherwise acquired by the retailer. (Ord. 2174, §1; Ord. 3168, §2)
Sec. 37-27. Intent
It is intended that the tax set forth herein constitute the only tax paid by cigarette dealers or wholesalers to the City of Rolla, Missouri, for the sale of cigarettes. Nothing herein contained shall eliminate said dealers' or wholesalers' obligation to the City for taxes, licenses, fees or assessments not directly related to the sale of cigarettes. (Ord. 2174, §2; Ord. 3168, §3)
Sec. 37-28. Payment of tax required
The tax herein set forth shall be paid by the dealer or wholesaler as defined in Section 37-26, selling cigarettes or offering cigarettes for sale. (Ord. 2174, §3; Ord. 3168, §4)
Sec. 37-29. Tax levy
Every dealer or wholesaler engaged in the business of selling cigarettes or offering or displaying the same for sale within the City shall pay an occupation tax at the rate of $2.50 per thousand for all cigarettes sold or offered or displayed for sale. This tax shall be paid but once, as provided for in Section 37-30, and only by the dealer selling cigarettes or displaying or offering them for sale. The intent and meaning of this Article is that the same shall levy an occupation tax based upon and pursuant to the methods provided for by Section 92.040, Revised Statutes of Missouri, 1986, as amended. (Ord. 2174, §4; Ord. 3168, §5)
Sec. 37-30. Monthly payment
It shall be the duty of every dealer or wholesaler, as defined in Section 37-26, selling, offering or displaying for sale any package of cigarettes, to remit the monthly cigarette tax reporting form and full payment by the 15th day of each following month. The canceled check, accompanied by the monthly cigarette tax reporting form, shall be proof of payment. (Ord. 2174, § 5; Ord. 3168, §6)
Sec. 37-31. Rules and regulations - Records
For the purpose of enabling the Director of Finance to enforce the terms of this Article, the following provisions are enacted:
(a) Each dealer in the City and those wholesalers and retailers as defined in Section 37-26 shall procure and retain invoices showing the amount and value of the shipment of cigarettes received by him, the date thereof, and the name of the shipper, and shall retain this invoice for a period of three years subject to the use and inspection of the City of Rolla.
(b) All dealers, wholesalers and retailers as defined in Section 37-26 within the City of Rolla shall maintain and keep for a period of three years such other records of cigarettes received, sold or delivered within the City as may be required by the Director of Finance.
(c) The Director of Finance or his duly authorized representatives, are authorized to examine the books, papers, invoices and other records, stock of cigarettes in and upon any premises where they are placed, stored or sold, and equipment of any said dealer, wholesaler or retailer pertaining to the sale and delivery of cigarettes taxable under this Article.
(d) To verify the accuracy of the occupation tax imposed and assessed by this Article, each person, as defined in Section 37-26, is directed and required to give the Director of Finance or his duly authorized representatives, the means, facilities and opportunity for such examination as are herein provided for and required.
(e) In addition to the powers herein granted to the Director of Finance, he is authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to the delegation of his powers to a deputy or other employee of his office and any other matter or thing pertaining to the administration and enforcement of the provision of this Article.
(f) Cigarette tax reporting information received from the State of Missouri shall be held in confidence and used solely for verifying cigarette tax payments. (Ord. 2174, §6; Ord. 3168, §7)
Sec. 37-32. Refunds
The Director of Finance is authorized to adopt, prescribe and promulgate rules and regulations including a monthly cigarette tax reporting form with regard to the presentation and proof of claim for refunds and credits as he may deem advisable. (Ord. 2174, §7; Ord. 3168, §8)
Sec. 37-33. Subpoenas
The Director of Finance shall have power to subpoena and require the attendance of witnesses and the production of books, papers and documents to secure information pertinent to the enforcement of this Article and to examine them in relation thereto. (Ord. 2193, §1; Ord. 3168, §9)
Sec, 37-34. Penalty for violation
Any person violating this Article by failing to file a report and make the payment provided for in Section 37-30 hereof shall be punished by a fine of not more than $500 or imprisonment for not more than ninety days or be punished by both such fine and imprisonment. Failure to file each monthly report and make each monthly payment shall be deemed a separate offense. (Ord. 2174, §9; Ord. 3168, §10)
Sec. 37-35. Accruing revenue
The revenue accruing to the City from the permits and occupation licenses provided for in this Article shall go to the general fund of the City. (Ord. 2174, §10; Ord. 3168, §11)
Sec. 37-36. Term of Ordinance
This Article shall become effective January 1, 1997, and continue in force and effect unless repealed by action of the City Council. (Ord. 2174, §11 to §14; Ord. 2193, §2; Ord. 2609, §1; Ord. 3168, §12)
Secs. 37-37 to 37-45. Reserved
Sec. 37-46. Level of property tax abatement available within designated enterprise zone
(a) New improvements to real property owned by a revenue producing enterprise located in the Enterprise Zone, in the City of Rolla, Missouri, provided the said business meets all criteria set forth in the applicable Statutes of the State of Missouri which permit the business to qualify for the benefits of Enterprise Zone designation, (as used in this ordinance the term "revenue producing enterprise" shall be defined as the assembly, fabrication, manufacture, mining or processing of any agricultural, mineral or manufactured product; the storage, warehousing or wholesale distribution of any product; the performance of clerical skills or general office activities or electronic data processing; the administrative management of any of the foregoing activities; any combination of any of the foregoing activities; or the same or substantially similar revenue producing enterprise which would be a revenue producing enterprise in which the nature of the products produced or sold, or activities conducted, are similar in character and use or are produced, sold, performed or conducted in the same or similar manner as in another revenue producing enterprise), shall become and remain exempt from assessment and payment of real property taxes as follows:
All new and/or expanding revenue producing entities or concerns (located within the Enterprise Zone boundaries and which qualify for Enterprise Zone benefits according to the Statutes of the State of Missouri) shall receive an abatement of One Hundred Percent (100%) of real property taxes assessed by the City of Rolla, Phelps County Commission and the Rolla School District for a period of Ten Years (10 years) from the date that entity or concern commences operation.
(b) The city clerk of the City of Rolla is hereby ordered to cause three (3) certified copies of this ordinance to be filed with the Office of the Phelps County Clerk.
(c) All ordinances or parts of ordinances in conflict with this ordinance are hereby repealed insofar as they do conflict. (Ord. 2879, §§1-3)
Secs. 37-47 to 37-51. Reserved
Sec. 37-52. Definitions
Gross Receipts - is based upon the applicable revenue received by the hotel/motel for rental of guest rooms or lodgings.
Transient guest - Any person who occupies a room in a hotel or motel for 31 days or less. (Ord. 2929, §1)
Sec. 37-53. Levy of tax
There is hereby levied a license tax on hotels and motels in an amount equal to three (3) percent 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 and motels. (Ord. 2929, §1)
Sec. 37-54. Convention, visitors and tourist promotion funding
All revenues received from the three (3) percent Lodging Tax shall be utilized by the City for promoting the City as a convention, visitor and tourist center. (Ord. 2929, §1)
Sec. 37-55. Use of fund
The proceeds from the Lodging Tax shall be used by the City solely for funding a convention and visitors bureau which is established for the purpose of promoting the city as a convention, visitor and tourist center. (Ord. 2929, §1; Ord. 3786, §1)
Sec. 37-56. Licenses; payment of tax
No person shall operate a hotel, motel, lodge or inn without a current City business license. Application for such license shall be made to the City Finance Office on forms prescribed. Licenses issued under this Article shall be issued on a calendar year basis. Applications for license renewals shall be filed in December of each year. The Lodging Tax due under this Article shall be paid to the City Finance Office quarterly and shall be payable on or before the thirtieth day of the following month of the quarter ending. (Ord. 2929, §1)
Sec. 37-57. Reports required
Every person engaged in the business of operating a hotel, motel, lodge or inn shall file with the City Finance Office prescribed forms, giving such information as may be necessary to determine the amounts to which the license tax shall apply for the monthly period, to be submitted with monthly payments. (Ord. 2929, §1)
Sec. 37-58. Examination of books, records
The City Finance Director or an authorized representative 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. (Ord. 2929, §1)
Sec. 37-59. Penalties for nonpayment
For each month, or part thereof, any Lodging Tax provided for under this Article remains unpaid after the same shall be due and payable, there shall be added to such Lodging Tax as a penalty and interest, three (3) percent of the amount of such Lodging Tax for the first month or part thereof the same is unpaid, and for each and every month thereafter three (3) percent of the amount of such Lodging Tax and penalty shall be added until the same is fully paid. In addition to the penalties provided herein, any person subject to the provisions of this Article who fails to obtain a license, file a statement or pay the Lodging Tax or files a false or fraudulent statement, required by this Article or within the time required by this Article shall, upon conviction thereof, be punished by a fine not exceeding five hundred ($500.00) or by imprisonment not exceeding three (3) months, or by both such fine and imprisonment. Any licensee failing to pay the City Lodging Tax for one full quarter (three months) past the due date shall have their City business license revoked. (Ord. 2929, §1; Ord. 3319, §1)
Section 37-55 of this Code notwithstanding, the City of Rolla reserves the right to retain fifty (50) percent of any amounts collected as penalty and/or interest for nonpayment, or late payment, of the hotel/motel lodging tax provided for in this Article. (Ord. 3319, §2)
Secs. 37-60 to 37-64. Reserved
Sec. 37-65. Approving a settlement agreement with AT&T/SBC Landline.
(a) That the City of Rolla, Missouri hereby approves, accepts, and adopts all terms and provisions of the Settlement Agreement as a binding and enforceable agreement between the City of Rolla, Missouri and Defendants, and as if the City of Rolla, Missouri was an original signatory thereto.
(b) The City of Rolla, Missouri further approves the estimated Back Tax Payment of $1,056.99 as shown on the AT&T Landline Municipal Tax Settlement Claim Form (subject to adjustment as provided by the Settlement Agreement) along with the other relief provided in the Settlement Agreement, as adequate consideration for the release of claims by the City of Rolla, Missouri against Defendants.
(c) The Mayor of the City of Rolla, Missouri, on behalf of the Plaintiff is hereby authorized and directed to execute the AT&T Landline Municipal Tax Settlement Claim Form and any other documents necessary under the Settlement Agreement. (Ord. 3929, §§1-3)
Secs. 37-66 to 37-70. Reserved.