ATTENTION: Please see the attached documents regarding the Tourism taxes for the City of St. Charles.

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1 ATTENTION: FOR ANY TYPE OF FOOD SALES PLEASE READ THIS PACKET Please see the attached documents regarding the Tourism taxes for the City of St. Charles. Included are: A copy of the Ordinance explaining tourism taxes. An example submission sheet to show the calculation process based on sales A blank submission form for your use All tourism taxes are due by the 20 th of the following month. Please send submission form along with payment. Ex: Sales in Aug tourism taxes are due by Sep 20 th

2 City of St. Charles, MO Page 1 of2 City of St. Charles, MO Thursday, November 13, 2014 Chapter 620. Hotels and Motels Article I. License Taxes Section Definitions. [R.O ; CC (c), (C), ; Ord. No , ; Ord. No , S; Ord. No. 9'-92, J For the purpose of this Chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning. GROSS RECEIPTS Shall not be merely the basic charge made to the customer by the licensee, but shall instead include the entire amount of the applicable revenue, including all sales taxes. HOTEL, MOTEL OR TOURIST COURT Any structure or building, under one (1) 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 payor compensation to transient guests or permanent guests and having more than eight (8) bedrooms furnished for the accommodations of such guests. RESTAURANT An establishment offering prepared meals, with or without alcoholic beverages by the drink, which are intended for immediate consumption whether or not to be consumed upon said premises. This provision shall not be construed to include retail groceries. TRANSIENT GUESTS The persons who occupy a room in a hotel, motel or tourist court for thirty-one (31) days or less. Section License Tax - Tourism. [R.O "4.02; CC (a),(b); Ord. No , ; Ord. No , ; Ord. No , ] A. Amount of Tax. Every person 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 tax equal to one percent (1%) of the gross rental receipts derived from or paid by transient guests for sleeping accommodations. Every person engaged in the business of a restaurant and selling prepared food or meals shall pay to the City a license tax of one percent (1%) of the gross receipts from sales of all goods and services transacted at retail upon the premises. This license tax shall be in addition to all other license taxes which are applicable to hotels, motels, tourist courts and restaurants /2014

3 City of St. Charles, MO Page 2 of2 B. Use of Funds. All funds collected pursuant to the provisions of this Section shall be used exclusively to promote tourism, conventions and other related activities in the City. The funds shall be administered by the Saint Charles Convention and Visitors Commission. Section Payment - Due Date. [R.O ; CC ; Ord. No , ; Ord. No , ; Ord. No. 9'-94, ) The license taxes under this Article shall be paid to the Director of Finance monthly and shall be due and payable on or before the twentieth (20th) day of the month based on the total daily receipts collected during the preceding month. Section Reports Required. [R.O ; CC ; Ord. No , ; Ord. No. 85-'5', ) The licensee shall make true reports to the Director of Finance on forms prescribed by the Director, giving such information as may be necessary to determine the amounts to which the license tax shall apply for all gross daily receipts for the monthly period, to be submitted with the monthly payment. A licensee may separately state the amount of such license tax on all room accounts and restaurant rates. Section Examination of Books and Records. [RD ; CC ) The Director of Finance and the Directors 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. Section Penalties For Non-Payment. [R.O ; CC S; Ord. No , ; Ord. No , ) For each and every month or part thereof any such license tax provided for under this Chapter remains unpaid after the same becomes due and payable, there shall be added to such license tax, as a penalty, ten percent (10%) of the amount of the license tax for the first (1st) month or part thereof the same is unpaid and for each and every month thereafter the same is unpaid, two percent (2%) of the amount of such license tax shall be added until the same is fully paid. In no case shall the total penalty exceed thirty percent (30%) of the tax. In addition to the penalties provided herein, any person required to pay to the City the license tax defined herein shall be subject to all other provisions of this Title not specifically provided for herein or in conflict herewith. 11/13/2014

4 CITY OF ST. CHARLES, MISSOURI RESTAURANT TOURISM TAX RETURN Example FOR THE MONTH ENDED: Aug 2015 Then Due by Sep. 20, 2015 TAXPAYER INFORMATION RESTAURANT NAME: BUSINESS LOCATION: Business Name Business Address SALES TAX ID #: State Sales Tax ID # TAX CALCULATION 1. TAXABLE RECEIPTS - FOOD SALES 2. TAXABLE RECEIPTS - LIQUOR SALES 3. TAXABLE RECEIPTS - OTHER SALES 4. TOTAL TAXABLE RETAIL SALES (LINE ) 5. SALES TAX (7.45%) RECEIPTS (LINE 4 x ) If Applicable If Applicable NON-TAXABLE SALES 7. TOTAL GROSS RECEIPTS (LINES 4+5+6) TOURISM TAX DUE (LINE 7 x ) PENALTY (10% I ST MONTH. 2% EACH ADD'L. MAX 30%) If Applicable 10. GROSS AMOUNT DUE (LINE 8 + LINE 9) Sales subject to Missouri state sales tax. TAX PREPARER: DATE: ADDRESS: PHONE NUMBER (DAYTIME): MAKE CHECK PAYABLE TO CITY OF ST, CHARLES REMIT "GROSS AMOUNT DUE" BY THE 20 TH OF THE MONTH FOLLOWING TAX MONTH TO: CITY OF ST, CHARLES BUSINESS OFFICE TOURISM TAX SECTION 200 NORTH 2~D STREET ST. CHARLES, MO 6330 I DIRECT ALL INQUIRIES TO (636) Rev 02/11

5 CITY OF ST. CHARLES, MISSOURI RESTAURANT TOURISM TAX RETURN FOR THE MONTH ENDED: TAXPAYER INFORMATION RESTAURANT NAME: BUSINESS LOCATION: SALES TAX ID #: TAX CALCULATION 1. TAXABLE' RECEIPTS - FOOD SALES 2. TAXABLE' RECEIPTS - LIQUOR SALES 3. TAXABLE' RECEIPTS - OTHER SALES 4. TOTAL TAXABLE' RETAIL SALES (LINE ) 5. SALES TAX RECEIPTS (LINE 4 x ) 6. NON-TAXABLE SALES 7. TOTAL GROSS RECEIPTS (LINES 4+5+6) 8. TOURISM TAX DUE (LINE 7 x ) 9. PENALTY (10% 1 ST MONTH. 2% EACH ADD L. MAX 30%) 10. GROSS AMOUNT DUE (LINE 8 + LINE 9) 'Sales subject to Missouri state sales tax. TAX PREPARER: DATE: ADDRESS: PHONE NUMBER (DAYTIME): MAKE CHECK PAYABLE TO CITY OF ST. CHARLES REMIT "GROSS AMOUNT DUE" BY THE 20 TH OF THE MONTH FOLLOWING TAX MONTH TO: CITY OF ST. CHARLES BUSINESS OFFICE TOURlSM TAX SECTION 200 NORTH 2ND STREET ST. CHARLES, MO DIRECT ALL INQUIRlES TO (636) Rev 02/11