12-1693.   Same; tax levy by city orcounty; basis of tax; payment andcollection; requirements prior to levy; election; reduction or increase inrate.(a) In order to provide revenues to promote tourism and conventions, thegoverning body of any county having a population of more than 300,000 orthe governing body of any city, all or any portion ofwhich is located within such county, is hereby authorized to levy atransient guest tax at not to exceed the rate of2% upon the gross receipts derived from or paid directly or through anaccommodations broker by transient guests for sleepingaccommodations in any hotel, motel or tourist court. The percentage of suchtax shall be determined by the governing body levying the same and shall bespecified in the resolution authorizing the same.

      (b)   Any transient guest tax levied pursuant to this section shall bebased on the gross rental receipts collected by any business oraccommodations broker.

      (c)   The taxes levied pursuant to this section shall be paid by theconsumer or user to the business and it shall be the duty of each and everybusiness to collect from the consumer or user the full amount of any suchtax, or an amount equal as nearly as possible or practicable to the averageequivalent thereto. Each business collecting any of the taxes leviedhereunder shall be responsible for paying over the same to the statedepartment of revenue in the manner prescribed by K.S.A. 12-1694, andamendments thereto, and the state department of revenue shall administerand enforce the collection ofsuch taxes.

      (d)   A transient guest tax authorized by this section shall not be levieduntil:

      (1)   The governing body of such county has either passed, or has receivedfrom the governing body of any city within such county, a resolutioncalling for an election for approval by the qualified electors of atransient guest tax;

      (2)   the governing body of the county has notified all of theincorporated cities, all or any portion of which are located within suchcounty, of the intent to call such election. Incorporated cities, all orany portion of which are located within such county, shall have the optionto decline participation in such election within 30days of the date of such notification. The governing body of the county shallhave theoption to decline participation in such election within the same 30 day periodas provided to incorporated cities, in which caseindividual cities may hold separate elections to submit the proposition tothe qualified electors of such city and such propositions,if approved, would have force only in cities adopting the tax. If thegoverning body of the county resolves to participate in such election, itshall submit such proposition for approval by the qualified electors of theunincorporated portions of such county and all incorporated cities withinsuch county which have not declined participation in the election; and

      (3)   the governing body of the county or, if the county declines to holdsuch election, the governing body of the city, has given notice of itsintention to submit any such proposition for approval by the qualifiedelectors in the manner required by K.S.A. 10-120, and amendmentsthereto, for giving notice of elections for the issuance of bonds. The noticeshall state the time ofthe election and the rate and effective date of the proposed tax. If amajority of the votes cast and counted on any such proposition are not infavor thereof, such proposition may be resubmitted under the conditions andin the manner provided herein. If a majority of the votes cast and countedon any such proposition are in favor thereof, the governing body of thecounty or city shall provide by resolution for the levy of such tax. Anyrepeal of such tax or any reduction or increase in the rate thereof shallbe accomplished in the manner provided herein for the adoption and approvalof such tax.

      (e)   The collection of any county transient guest tax authorized ata primary or general election or a transient guest tax levied by a cityauthorized at a city primary or general election shall commence on thefirst day of the calendar quarter next following the 30th day after thedate of the election authorizing the levy of such tax. The collection ofany transient guest tax of a county or city approved at any other electionshall commence on the first day of the calendar quarter next following the60th day after the date of the election authorizing the levy of such tax.

      History:   L. 1975, ch. 490, § 2;L. 1989, ch. 60, § 1;L. 1997, ch. 185, § 3; July 1.