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Chapter 37 - Taxation

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Chapter Contents:

Article I - In General

Article II - Repealed by Ord. 3168, §1

Article III - City Sales Tax

Article IV - Cigarette Sales, Licensing and Taxation

Article V - Property Tax Abatement In Enterprise Zone

Article VI - Hotel/Motel "Lodging" Tax

(Article VII, Section 37-65 was repealed and has been deleted)



Article I - In General

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.)

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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 $0.4577
Public Library Purposes $0.1910
Park Purposes $0.1127
TOTAL $0.7614

(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)

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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.)

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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.)

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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.)

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Sec. 37-6. When taxes delinquent

(Ord. 271, §1.) (Repealed by Ord. 2702, §1.)

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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.)

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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)

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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)

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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)

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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)

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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)

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Article II

Repealed by Ord. 3168, Sect. 1

Secs. 37-13 to 37-19. Reserved.

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Article III - City Sales Tax

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.)

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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.)

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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)

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Sec. 37-23. One-quarter (¼) Cent Local Parks Sales Tax

  1. 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.

  2. 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)

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Secs. 37-24 to 37-25. Reserved

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Article IV - Cigarette Sales, Licensing and Taxation

Sec. 37-26. Definitions

When used in this Article the following words shall have the meanings respectively ascribed to them:

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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)

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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)

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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)

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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)

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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)

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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)

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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)

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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)

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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)

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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)

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Secs. 37-37 to 37-45. Reserved

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Article V - Property Tax Abatement In Enterprise Zone

Sec. 37-46. Rolla Enhanced Enterprise Zone (EEZ)

  1. Creation of EEZ Board.  The City Council hereby ratifies and confirms the creation of the EEZ on June 1, 2009, Resolution No. 1687.

  2. Authority of EEZ Board.  The seven member EEZ Board, pursuant to RSMo. 135.957, shall lead the Rolla Enhanced Enterprise Zone.  The Board shall serve the following role:

    1. Advise the local governing authority on the designation of the enhanced enterprise zone and any other advisory duties as determined by the governing authority.

    2. The Board shall be responsible for review and assessment of zone activities.

    3. The Board is responsible for submitting an annual report to the Director of Economic Development regarding the status of the zone and business activity.

  3. Qualifying Industries by NAICS Code.  That the following industries, when locating or expanding within the Enhanced Enterprise Zone, to be known as the Rolla Enhanced Enterprise Zone, so designated by the State of Missouri, will be considered eligible for a reduction in ad valorem taxes, per criteria stated below and pursuant to Chapter 135, RSMo and subsequent amendments:

    Qualifying Industries by NAICS Code:

    22—Utilities
    23—Construction
    31-33—Manufacturing
    42—Wholesale
    48-49—Transportation and Warehousing
    51—Information
    54—Professional, Scientific and Technical Services
    55—Management of Companies and Enterprises
    56—Administrative and Support and Waste Management and Remediation Services
    71—Arts, Entertainment and Recreation, excluding gaming operations
    72—Accommodation except Food and Drinking places
    81—Other services except Religious organizations
    Value-added agricultural products

    "Enhanced business enterprise", an industry, or one of a cluster of industries that is either:

    1. Identified by the department as critical to the state's economic security and growth; or

    2. Will have an impact on industry cluster development, as identified by the governing authority in its application for designation of an enhanced enterprise zone and approved by the department; but excluding gambling establishments, retail trade , educational services, religious organizations, public administration, and food and drinking places, however, notwithstanding provisions of this section to the contrary, headquarters or administrative offices of an otherwise excluded business may qualify for benefits if the offices serve a multistate territory. Service industries may be eligible only if a majority of its annual revenues will be derived from out of the state.

  4. Any business enterprise within the above-itemized NAICS codes, located within the proposed zone and meeting requirements of Chapter 135 RSMo. as amended, will receive a minimum of 50 percent reduction of real ad valorem tax abatement on new improvements, or more based on private investment, job creation, and paid wages.

(Ord. 4328, §1)

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Secs. 37-47 to 37-51. Reserved

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Article VI - Hotel/Motel "Lodging" Tax

Sec. 37-52. Definitions

The terms used in this Article shall have the meaning ascribed to them in this Section and shall be construed as indicated in this Section.

Tax Rate - The term tax rate or Lodging Tax is that amount of tax levied on a hotel, motel, inn or lodge based on charges made by the hotel, motel or inn for sleeping accommodations.

Gross Receipts - is based upon the applicable revenue received by the hotel/motel for rental of guest rooms or lodgings.

Hotel, lodge, inn and motel - Any structure, or building, under one management, which contains rooms furnished for the accommodation or lodging of guests kept, used, maintained, advertised or held out to the public as a place where sleeping accommodations are sought for pay or compensation to transient guests.

Transient guest - Any person who occupies a room in a hotel or motel for 31 days or less. (Ord. 2929, §1)

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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)

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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)

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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)

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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)

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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)

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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)

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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)

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Secs. 37-60 to 37-70. Reserved

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