The Marshall City Lodging Tax plays a crucial role in the growth and prosperity of our city by providing funding for our tourism industry. In 2004, the residents of Marshall voted in favor of implementing a “lodging tax” of five percent. This tax aims to generate dedicated revenue specifically for promoting tourism and area attractions in Marshall. It is important to note that these taxes are paid by guests who stay at your establishment and contribute to the development of the local tourism industry.
According to the law, this tax revenue can only be used for activities related to convention and tourism development. Your cooperation in collecting this tax is of utmost importance. The tourism industry not only benefits our local economy but also impacts your own industry. Given that there are limited alternative sources of funding available for tourism development, the five percent dedicated tax paid by your guests serves as a vital source of funds.
Q: Is There a Difference Between Sales Tax and Lodging Tax?
Yes. The Missouri Tax Commission establishes rules for the collection of sales taxes based on State statutes. Sales taxes are collected by the Missouri Tax Commission for the State, cities, and counties. Lodging tax is collected directly by the City of Marshall based on a City ordinance. The citizens of Marshall voted on the current tax rate (5%) and allowable tax exemptions. Any change to the approved rate and exemptions would require a vote by Marshall citizens.
Q: What is the Lodgings Tax?
The City of Marshall Ordinance Number 7613 states that the Council of the City Council of Marshall, Missouri, can impose a tax on the charges for all sleeping rooms paid by the transient guests of hotels and motels situated in Marshall, Missouri, at a rate of five percent (5%) per room per night. The Lodgings tax was approved by the citizens of the City of Marshall, Missouri, at the election held on August 3, 2004.
Q: Who is in Charge of the Lodgings Tax?
All funds received from the lodging tax are placed in a special fund that is maintained by the City of Marshall Collectors office. The Marshall Tourism Commission is responsible for the administration, investment, and disbursement of the collected taxes for the common good of promoting Marshall tourism. This Commission consists of five (5) members, each of whom must reside in the City of Marshall and cannot be current members of the City government. At least one of the members must be a representative of the hotel/motel industry.
Q: What hotel tax exemptions are allowed by the City’s ordinance?
Under Marshall City Ordinance 7613, these exemptions are allowed: The following shall be exempt from the hotel tax levied in this article: 1. The United States government or any agency or division thereof when paid directly by the United States government. 2. The State of Missouri or any political subdivision thereof when paid directly by the State of Missouri or any political subdivision. 4. Any public school or state-accredited private school when paid directly by the school, provided that its primary purpose is not carrying on a business for profit; and 5. Any church when paid directly by the church, provided that its primary purpose is not carrying on a business for profit. These are the only exemptions that the City Treasurer’s Office will accept.
Q: Are reports and the information provided by the hotel kept confidential?
Yes. The confidential and privileged nature of the records and files concerning the administration of the tax is legislatively recognized and declared to be protected with confidentiality.
Q: What is the Lodgings Tax Grant Program?
The Lodgings Tax Grant program was established to enhance the economic impact of tourism in our community. The taxes collected by the Lodgings Tax can be used to provide grants to approved applicants to assist their organization with their event or activity that promotes tourism in or near Marshall.
Q: Who Can Apply for Funding, and Do You Get the Funds Right Away?
Organizations and individuals that promote tourism may apply for funding. This includes but is not limited to, lodging, museums and other attractions, festivals, etc. Applicants must provide proof that their organization promotes tourism in the Marshall area and must be reflected in their application for funding. Proof of eligibility is required. The grant proposal program is a reimbursement grant and is not necessarily designed to cover the entire cost of a project. The Marshall Tourism Commission reserves the right to request financial statements from any tourism applicant during the application review process to help determine award amounts.
Q: Can I Use the Lodgings Tax Grant for Previous Expenses?
No, all funds awarded from the Lodgings Tax Grant must be used for future marketing purposes. For example, funds can’t be used to pay for marketing expenses incurred before the date of application.
Q: When and How Can I Apply?
Applicants must apply for the Lodgings Tax Grant at least 60 days before the start of the quarter that the date of their event falls under; this also applies to the development of new tourist attractions. All applicants are required to participate in the 2-hour grant writing workshop hosted by the Marshall Tourism Commission before applying.
Q: How Can the Lodgings Tax Funds Be Used?
All proceeds from the Lodgings Tax are to be used for tourism development projects in or near Marshall. Applications are accepted in two categories: Marketing and Development.
Marketing: Funds are available for the creation, production, and distribution of promotional material designed to promote tourism in the Marshall area. Generally, 75% of Marshall Tourism Grant Proposal funds allocated to any one organization must be used for distributing promotional material, promoting and advertising at least 30 miles away from Marshall. Up to 25% of the total marketing funds requested may be allocated to local advertising.
Development: Funds are available for the development of tourism attractions or amenities consistent with a longer-range tourism development plan. Projects can be for brick-and-mortar capital improvements, planning processes, and operations.
Service Animals
What qualifies as a “service animal?”
Under the ADA, a dog or miniature horse that “is individually trained to do work or perform tasks for the benefit of an individual with a disability” qualifies as a service animal. The “work” or “tasks” performed by a service animal must be directly related to the individual’s disability. For example, the service animal might pull a wheelchair, guide a visually impaired person, or assist an individual with psychiatric disabilities.
Comfort animals and pets are NOT service animals. Comfort animals merely provide emotional support and are not individually trained to assist with a disability.
What can you ask a customer who enters your business with an animal?
Businesses and their representatives who come in contact with the public may ask only two questions of individuals regarding their service animals:
Businesses may not ask for anything else. For example, they may NOT ask
Do you have to alter your establishment to accommodate service animals?
A public accommodation is not required to accommodate a service animal when doing so would result in a fundamental alteration to the nature of the business.
Examples: The following do NOT qualify as fundamental alterations:
Example: The following would qualify as a “fundamental alteration” and does not have to be accommodated:
Can we deny service animals if others are allergic?
NO.
Can we deny service animals if others are afraid of dogs in general?
NO.
Is my business required to provide service animal care such as food or a place for the animal to relieve itself?
NO.
