12-1694.   Same;collection, payment anddisposition of transient guest tax; administration by secretary of revenue;rules and regulations; monthly reports.(a) Any tax levied and collected pursuant to K.S.A. 12-1693, andamendments thereto, shall become due and payable by the business monthly,on or before the 25th day ofthe month immediately succeeding the month in which it is collected,with the first payment due and payable on or before the 25th dayof the month specified in the resolution of the governing body which levies thetax, but any person filing an annual or quarterly return under theKansas retailers' sales tax act, as prescribed in K.S.A. 79-3607, andamendments thereto, may,with the approval of the secretary of revenue and upon such conditionsas the secretary of revenue may prescribe, pay the tax required by thisact on the same basis and at the same time such personpays the retailer's sales tax. Each business shall make a true report to thedepartment of revenue, on a form prescribed by the secretary of revenue,providing such information as may be necessary to determine the amountsto which any such tax shall apply for all gross rental receipts for theapplicable month or months, which report shall be accompanied by the taxdisclosed thereby. Records of gross rental receipts shall be keptseparate and apart from the records of other retail sales made by abusiness in order to facilitate the examination of books and records asprovided herein.

      (b)   The secretary of revenue or the secretary's authorizedrepresentative shall have the right at all reasonable times duringbusiness hours to make such examination and inspection of the books andrecords of a business as may be necessary to determine the accuracy ofsuch reports.

      (c)   The secretary of revenue is hereby authorized to administer andcollect any transient guest tax levied pursuant to this act and to adoptsuch rules and regulations as may be necessary for the efficient andeffective administration and enforcement of the collection thereof.Whenever any business liable to pay any transient guest tax refuses orneglects to pay the same, the amount, including any penalty, shall becollected in the manner prescribed for the collection of the retailers'sales tax by K.S.A. 79-3617, and amendments thereto. All of the taxescollected under the provisions of this act shall beremitted by the secretary of revenue to the statetreasurer in accordance with the provisions of K.S.A. 75-4215, and amendmentsthereto. Upon receipt of each such remittance, the state treasurer shalldeposit the entire amount in the state treasury, and the state treasurershall credit 2% of all taxes so collectedto the stategeneral fund to defray the expenses of the department in administrationand enforcement of the collection thereof. The remainder of such taxesshall be credited to the county and city transient guest tax fund,which fund is hereby established. All moneys in the county and citytransient guest tax fund shall be remitted at least quarterly by thestate treasurer, on instruction from the secretary of revenue, to thetreasurers of those cities which, by virtue of their participation inthe election provided for in K.S.A. 12-1693, and amendments thereto,are qualified to receivedisbursements from such transient guest tax fund for the amountcollected within such city, and to the treasurer of such county for theamount collected in the unincorporated areas of such county.

      (d)   The director of taxation shall provide, upon request by a city orcounty clerk or treasurer of any city or county levying a transient guesttax, of any city located within any such county or of any county withinwhich is located any such city,monthly reports identifying each person doingbusiness in such city orcounty to which such tax is applicable setting forth the taxliability and the amount of suchtax remitted by such business during the preceding month, and identifyingeach business location maintained by the person within such city or county.Such report shall be made available to the clerk or treasurer of such cityor county within a reasonable time after it has been requested from thedirector of taxation.The director of taxation shall be allowed to assess a reasonable fee forthe issuance of such report.Information received by any city or county pursuant to this section shallbe kept confidential, and it shall be unlawful for any officer or employee ofsuch city or county to divulge any such information in any manner, exceptthat such information may be divulged by any such clerk or treasurer to anyfinancial officer designated to receive such information by the governing bodyof any such city or county. Anyviolation ofthis paragraph by a city or county officer or employee is a class Bmisdemeanor, and such officer or employee shall be dismissed from office.

      (e)   All such moneys received by the county treasurer or citytreasurer from disbursements from the county and city transient guesttax fund shall be credited to the tourism and convention promotionfund of such county or city and shall only be expended for conventionand tourism promotion, except that not more than20% of the moneys credited to such fund shall be expended for tourismpromotion.

      History:   L. 1975, ch. 490, § 3;L. 1976, ch. 81, § 1;L. 1977, ch. 61, § 1;L. 1984, ch. 351, § 1;L. 1990, ch. 70, § 2;L. 1992, ch. 9, § 1;L. 2000, ch. 140, § 4;L. 2001, ch. 5, § 50;L. 2001, ch. 188, § 1; July 1.