12-1698.   Same; collection, payment anddisposition of transient guest tax; administrationby secretary of revenue; rules and regulations; monthly reports.(a) Any tax levied and collected pursuant to K.S.A. 12-1697, andamendments thereto, shall become due and payable by the business monthly,on or before the 25th day of the month immediately succeeding the month inwhich itis collected, with the first payment due and payable on or before the25th day of the month specified in the resolution of the governing bodywhich levies the tax, but any person filing an annual or quarterly returnunder the Kansas retailers' sales tax act, as prescribed in K.S.A.79-3607, and amendments thereto, shall, upon such conditions as thesecretary of revenue mayprescribe, pay the tax required by this act on the same basis and at thesame time such person pays the retailers' sales tax.Each business shallmake a true report to the department of revenue, on a form prescribed bythe secretary of revenue, providing such information as may be necessaryto determine the amounts to which any such tax shall apply for all grossrental receipts for the applicable month or months, which report shallbe accompanied by the tax disclosed thereby. Records of gross rentalreceipts shall be kept separate and apart from the records of otherretail sales made by a business in order to facilitate the examinationof books and records as provided 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 or city transient guest tax fund,which fund is hereby established. All moneys in the county or citytransient guest tax fund shall be remitted at least quarterly by thestate treasurer to the county or city treasurer of each county or citylevying a transient guest tax under the provisions of this act in theproportion, as certified by the director of taxation, that the amountcollected from such tax in each such county or city bears to the totalamount collected from such taxes in all counties or cities for theperiod covered by the distribution.

      (d)   The director of taxation shall provide, upon request by a city orcounty clerk or treasurer of any city or county levying a transient guest taxof any city located within any such county or of any county within which islocated 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 ofsuchtax remitted by such business during the preceding month, and identifyingeach business location maintained by the person within such city or county.Such reportshall be made available to the clerk or treasurer of such city or countywithin a reasonable time after it has been requested from the director oftaxation.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)   Except as otherwise provided in K.S.A. 12-1774, and amendmentsthereto, all such moneys received by the county or city treasurer fromdisbursements from the county or city transient guest tax fund shall becredited to the tourism and convention promotion fund ofsuch county or city and shall only be expended for convention and tourismpromotion.

      History:   L. 1977, ch. 93, § 3;L. 1984, ch. 351, § 3;L. 1990, ch. 70, § 3;L. 1992, ch. 9, § 3;L. 1993, ch. 213, § 4;L. 2000, ch. 140, § 5;L. 2001, ch. 5, § 51;L. 2001, ch. 188, § 2; July 1.