12-1697.   Same; tax levy by city orcounty; basis of tax; payment and collection; requirements prior tolevy.(a) In order to provide revenues to promote tourism and conventions, thegoverning body of any county or the governing body of any city is herebyauthorized to levy a transient guest tax at not to exceed the rate of 2%upon the gross receipts derived from or paid directly or through anaccommodations broker by transient guestsfor sleeping accommodations, exclusive of charges for incidental servicesor facilities, in any hotel, motel or tourist court. The percentage ofsuch tax shall be determined by the board of county commissioners or thecity governing body and shall be specified in the resolution orordinance authorizing the same.

      (b)   Any transient guest tax levied pursuant to this section shall be basedon the gross rental receipts collected by any business or accommodationsbroker.

      (c)   The taxes levied pursuant to this section shall be paid by the consumeror user to the business and it shall be the duty of each and every businessto collect from the consumer or user the full amount of any such tax, oran amount equal as nearly as possible or practicable to the average equivalentthereto. Each business collecting any of the taxes levied hereunder shallbe responsible for paying over the same to the state department of revenuein the manner prescribed by K.S.A. 12-1698, and amendments thereto, andthe state department of revenueshall administer and enforce the collection of such taxes.

      (d)   A transient guest tax authorized by this section shall not be levieduntil the governing body of such county or city has passed a resolution orordinanceauthorizing the same.

      (e)   The collection of any county or city transient guest taxauthorized to be levied pursuant to this section shall commence on thefirst day of the calendar quarter next following the 30th day after thedate of the receipt by the department of revenue of the resolution orordinance authorizing the levy of such tax.

      History:   L. 1977, ch. 93, § 2;L. 1989, ch. 60, § 2;L. 1997, ch. 185, § 5; July 1.