KC Skyline

City Clerk Web Search

Search the Ordinances:

Legislation #: 140872 Introduction Date: 10/16/2014
Type: Ordinance Effective Date: none
Sponsor: None
Title: Amending Sections 40-111 and 40-166 of Chapter 40, Article II, Code of Ordinances, entitled “Schedule of License Fees,” to change the due dates of quarterly returns and payments of the hotel, motel or tourist courts and the rental car license fees.

Legislation History
DateMinutesDescription
10/14/2014 Filed by the Clerk's office
10/16/2014 Referred to Finance, Governance & Ethics Committee
10/22/2014 Advance and Do Pass, Consent
10/23/2014 Passed

View Attachments
FileTypeSizeDescription
140872.pdf Authenticated 235K Authenticated
140872 Fiscal Note.pdf Fiscal Note 16K Fiscal note
140872 Fact Sheet.pdf Fact Sheet 35K Fact Sheet
140872com.docx Compared Version 25K compared version

Printer Friendly Version

ORDINANCE NO. 140872

 

Amending Sections 40-111 and 40-166 of Chapter 40, Article II, Code of Ordinances, entitled “Schedule of License Fees,” to change the due dates of quarterly returns and payments of the hotel, motel or tourist courts and the rental car license fees.

 

WHEREAS, in an election on August 3, 2004 voters of the city authorized business license fees on hotels, motels, tourist courts and rental car agencies to provide funds for a downtown arena; and

 

WHEREAS, pursuant to such authorization of the voters, Section 40-111 of the Code of Ordinances imposes a license fee of $1.50 per occupied room per day on hotels, motels or tourist courts in the city; and

 

WHEREAS, pursuant to such authorization of the voters, Section 40-166 of the Code of Ordinances imposes a license fee on rental car businesses at a rate of $4 per day per passenger vehicle rented; and

 

WHEREAS, under Section 40-111(c) and Section 40-166(e) of the Code of Ordinances, hotels, motels, tourist courts and rental car agencies are now required to file quarterly returns and payments for the business license fee on the twentieth day of the month following the end of each calendar quarter; and

 

WHEREAS, Chapter 68, Article X of the Code of Ordinances imposes a convention and tourism tax of 7 ½ percent of sales or charges for sleeping rooms paid by the transient guests of hotels, motels or tourist courts in the city; and

 

WHEREAS, under Section 68-566 of the Code of Ordinances, hotels, motels, and tourist courts are responsible for collecting the convention and tourism tax from guests and filing returns and payments with the commissioner of revenue on the same filing schedule as the State of Missouri requires for sales taxes, with quarterly returns and payments due on the last day of the month following the end of each calendar quarter; and

 

WHEREAS, it would be more convenient for hotels, motels and tourist courts to be required to remit returns and payments for these similar lodging taxes on the same dates; and

 

WHEREAS, for purposes of tax administration it is consistent to require quarterly filing and payment of the two fees used to fund the downtown arena on the same due dates; NOW THEREFORE,

 

BE IT ORDAINED BY THE COUNCIL OF KANSAS CITY:

 

Section 1. Chapter 40, Article II, Section 40-111, Code of Ordinances of the City of Kansas City, Missouri, entitled “Hotel, motel or tourist courts,” is hereby amended by repealing Section 40-111(c), and enacting in its place a new Section 40-111(c) to read as follows:

 

(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 three month period.

 

Date license fee/Report due

Period Covered

April 30

January 1 through March 31

July 31

April 1 through June 30

October 31

July 1 through September 30

January 31

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 quarter's license fee, or otherwise paid or refunded to the licensee.

Section 2. Chapter 40, Article II, Section 40-166, Code of Ordinances of the City of Kansas City, Missouri, entitled “Rental car license fee,” is hereby amended by repealing Section 40-166(e), and enacting in its place a new Section 40-166(e) to read as follows:

(e) Daily and hourly license fees—quarterly returns and payments. The $4.00 per day per rental vehicle portion of the license fee and the hourly license fee shall be paid and determined as follows:

The license fee shall be paid to the commissioner of revenue quarterly, due and payable on the following dates, for the preceding quarterly periods as listed, based on the actual number of rentals of passenger vehicles per rental day, or the actual number of hourly rentals of passenger vehicles, for the quarter calculated at the rate of $4.00 per day or at the hourly license fee rate for hourly rentals for each and every passenger vehicle rented. The licensee shall make true reports to the commissioner of revenue, on forms prescribed by the commissioner, giving such information as may be necessary to determine the amount of the license fee.

 

Date License Fee/
Report Due

License Period

April 30

January 1 through March 31

July 31

April 1 through June 30

October 31

July 1 through September 30

January 31

October 1 through December 31

____________________________________________

 

Approved as to form and legality:

 

 

____________________________

Stephen Walsh

Assistant City Attorney