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Legislation #: 050136 Introduction Date: 2/3/2005
Type: Ordinance Effective Date: none
Sponsor: None
Title: Amending Chapter 40, Article II, Code of Ordinances, by repealing Section 40-111, Hotel, motel or tourist court, and enacting in its place a new section to include a definition of the term "occupied room" to clarify when license fees are incurred by a hotel, motel or tourist court on complimentary rooms occupied by guests.

Legislation History
DateMinutesDescription
2/3/2005 Filed by the Clerk's office
2/3/2005 Councilmember Eddy Move to Call from Committee
2/3/2005 Passed

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ORDINANCE NO. 050136

 

Amending Chapter 40, Article II, Code of Ordinances, by repealing Section 40-111, Hotel, motel or tourist court, and enacting in its place a new section to include a definition of the term "occupied room" to clarify when license fees are incurred by a hotel, motel or tourist court on complimentary rooms occupied by guests.

 

BE IT ORDAINED BY THE COUNCIL OF KANSAS CITY:

 

Section 1. That Chapter 40, Article II, Code of Ordinances, entitled Licenses and Miscellaneous Business Regulations, is hereby amended by repealing Section 40-111, Hotel, motel or tourist court, and enacting in its place a new section 40-111 to include a definition of the term occupied room, to read as follows:

 

Sec. 40-111. Hotel, motel or tourist court

 

(a) Amount of fee. Every individual person or business entity as described in Section 40-61 engaged in the business of renting, leasing, or letting living quarters, sleeping accommodations, rooms or a part thereof, in connection with any hotel, motel or tourist court shall pay to the city a license fee as follows:

 

$1.50 per occupied room by a guest per day on all hotels, motels and tourist courts.

 

(b) Definitions. Definitions for purposes of this section are as follows:

 

(1) Guest means a person who occupies a room in a hotel, motel or tourist court.

 

(2) Hotel, motel or tourist court means any structure or building, under one management, which contains rooms furnished for the accommodation or lodging of guests, with or without meals being so provided, and kept, used, maintained, advertised or held out to the public as a place where sleeping accommodations are sought for pay or compensation by transient guests or permanent guests, and having more than eight bedrooms furnished for the accommodation of such guests.

 

(3) Occupied room includes a room occupied by a non-paying guest. Complimentary rooms shall be considered occupied rooms for purposes of the license fee, except for:

 

(A) Rooms donated by a hotel, motel or tourist court to families of patients receiving medical care in hospitals in the Kansas City metropolitan area;

 

(B) Rooms donated by a hotel, motel or tourist court for raffles, auctions or similar fund-raising events to benefit charitable, educational, religious or other tax-exempt organizations;

 

(C) Rooms provided without charge by a hotel, motel or tourist court to meeting or convention planners during a pre-event site inspection;

 

(D) Rooms provided without charge by a hotel, motel or tourist court to representatives of business entities making a visit to evaluate Kansas City, Missouri as a business location or relocation site;

 

(E) Rooms provided without charge by a hotel, motel or tourist court to its employees, management or owners, or to the employees or management of its parent company or hotel or motel franchise entity.

(c) Due date; issuance of licenses; reports. Quarterly licenses shall be required. The license fee under this section shall be paid to the commissioner of revenue quarterly, due and payable on the following dates, for the preceding periods as listed, based on the actual number of occupied rooms within the respective period. The licensee shall make true reports on the dates listed below to the commissioner of revenue, on forms prescribed by the commissioner, giving such information that may be necessary to determine the number of occupied rooms to which the license fee shall apply within the preceding 3 month period.

 

Date license fee/Report due Period Covered

 

April 20 January 1 through March 31

July 20 April 1 through June 30

October 20 July 1 through September 30

January 20 October 1 through December 31

 

The licensee must make any adjustments within 60 days of the end of the relevant quarterly license period (which is March 31, June 30, September 30 or December 31) or within 60 days after ceasing to engage in the business so licensed, whichever first occurs, on the basis of the actual number of occupied rooms to which the license fee applies during the quarterly license period. Any overpayment shall be credited to the next succeeding quarters license fee, or otherwise paid or refunded to the licensee.

 

(d) Examination of books and records. The commissioner of revenue and his 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 such reports.

 

(e) Penalties for nonpayment. Penalties for non-payment or late payment of any license fee due under this section shall be determined pursuant to Sections 40-12 and 40-13.

___________________________________________________

 

Approved as to form and legality:

 

 

_______________________

Stephen D. Walsh

Assistant City Attorney