ST. CHARLES COUNTY CONVENTION & SPORTS FACILITIES AUTHORITY “the Authority”
Q. If I am exempt from paying Missouri sales tax, am I also exempt from paying the Authority’s hotel/motel room tax as well?
A. No. Missouri’s sales tax is completely different from the Authority’s room tax. The Missouri sales tax is set out in Chapter 144 of Missouri’s Revised Statutes. The Authority’s hotel/motel room tax is imposed separately under an entirely different statute located in Section 67.1150 through 67.1158 of Missouri’s Revised Statutes. These statutes do not have any exemptions for The Authority’s hotel/motel room tax. As a result, there are no groups or entities that are exempt from paying The Authority’s hotel/motel room tax.
Q. Are “Bed and Breakfasts” and other lodgings covered under the Authority’s hotel/motel room tax?
A. Yes. The Court has previously ruled that St. Charles County’s Bed & Breakfasts must pay The Authority’s hotel/motel room tax – no matter how many rooms they have. The Court broadly defined the terms hotel and motel to cover any establishment that provides temporary lodging for compensation. See St. Charles County Convention and Sports Facilities Authority v. Mydler, 950 S.W.2d 668 (Mo. App. 1997)
Q. If a guest stays longer than 31 days, do they still have to pay The Authority’s hotel/motel room tax?
A. No. The Authority has voluntarily limited its collection of the room tax under RSMo. § 67.1158 to room charges for guests only during the first thirty-one (31) consecutive days of their stay at the taxed facility. The Authority will not require the payment of the 5% tax for that guest’s stay beyond the thirty-first (31st) consecutive day of that guest’s stay at that facility.
Q. If I am located within the City limits, and I am not in unincorporated St. Charles County, do I still have to pay The Authority’s hotel/motel room tax?
A. Yes. The Authority’s hotel/motel room tax applies County-wide. It does not matter if the facility is located within any of the County’s city limits. Nor does the individual City have to approve the tax. The voters of St. Charles County as a whole have already voted on, and approved, the tax.
Q. What happens if I do not pay The Authority’s hotel/motel room tax?
A. There are substantial additional costs imposed on those who do not pay the tax. Taxes that are delinquent are subject to a penalty of 1% and accrue interest at a rate not to exceed 2% per month. If suit is filed to enforce the payment of the tax, The Authority may also recover its attorney’s fees and court costs of suit from the hotel. The Authority also has the power to audit the hotel’s books and records to ensure compliance.