12-1693.Same; tax levy by city or
county; basis of tax; payment and
collection; requirements prior to levy; election; reduction or increase in
rate.
(a) In order to provide revenues to promote tourism and conventions, the
governing body of any county having a population of more than 300,000 or
the governing body of any city, all or any portion of
which is located within such county, is hereby authorized 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 an
accommodations broker by transient guests for sleeping
accommodations in any hotel, motel or tourist court. The percentage of such
tax shall be determined by the governing body levying the same and shall be
specified in the resolution authorizing the same.
(b) Any transient guest tax levied pursuant to this section shall be
based on the gross rental receipts collected by any business or
accommodations broker.
(c) The taxes levied pursuant to this section shall be paid by the
consumer or user to the business and it shall be the duty of each and every
business to collect from the consumer or user the full amount of any such
tax, or an amount equal as nearly as possible or practicable to the average
equivalent thereto. Each business collecting any of the taxes levied
hereunder shall be responsible for paying over the same to the state
department of revenue in the manner prescribed by K.S.A. 12-1694, and
amendments thereto, and the state department of revenue shall administer
and enforce the collection of
such taxes.
(d) A transient guest tax authorized by this section shall not be levied
until:
(1) The governing body of such county has either passed, or has received
from the governing body of any city within such county, a resolution
calling for an election for approval by the qualified electors of a
transient guest tax;
(2) the governing body of the county has notified all of the
incorporated cities, all or any portion of which are located within such
county, of the intent to call such election. Incorporated cities, all or
any portion of which are located within such county, shall have the option
to decline participation in such election within 30
days of the date of such notification. The governing body of the county shall
have the
option to decline participation in such election within the same 30 day period
as provided to incorporated cities, in which case
individual cities may hold separate elections to submit the proposition to
the qualified electors of such city and such propositions,
if approved, would have force only in cities adopting the tax. If the
governing body of the county resolves to participate in such election, it
shall submit such proposition for approval by the qualified electors of the
unincorporated portions of such county and all incorporated cities within
such county which have not declined participation in the election; and
(3) the governing body of the county or, if the county declines to hold
such election, the governing body of the city, has given notice of its
intention to submit any such proposition for approval by the qualified
electors in the manner required by K.S.A. 10-120, and amendments
thereto, for giving notice of elections for the issuance of bonds. The notice
shall state the time of
the election and the rate and effective date of the proposed tax. If a
majority of the votes cast and counted on any such proposition are not in
favor thereof, such proposition may be resubmitted under the conditions and
in the manner provided herein. If a majority of the votes cast and counted
on any such proposition are in favor thereof, the governing body of the
county or city shall provide by resolution for the levy of such tax. Any
repeal of such tax or any reduction or increase in the rate thereof shall
be accomplished in the manner provided herein for the adoption and approval
of such tax.
(e) The collection of any county transient guest tax authorized at
a primary or general election or a transient guest tax levied by a city
authorized at a city primary or general election shall commence on the
first day of the calendar quarter next following the 30th day after the
date of the election authorizing the levy of such tax. The collection of
any transient guest tax of a county or city approved at any other election
shall commence on the first day of the calendar quarter next following the
60th 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.
12-1693.Same; tax levy by city or
county; basis of tax; payment and
collection; requirements prior to levy; election; reduction or increase in
rate.
(a) In order to provide revenues to promote tourism and conventions, the
governing body of any county having a population of more than 300,000 or
the governing body of any city, all or any portion of
which is located within such county, is hereby authorized 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 an
accommodations broker by transient guests for sleeping
accommodations in any hotel, motel or tourist court. The percentage of such
tax shall be determined by the governing body levying the same and shall be
specified in the resolution authorizing the same.
(b) Any transient guest tax levied pursuant to this section shall be
based on the gross rental receipts collected by any business or
accommodations broker.
(c) The taxes levied pursuant to this section shall be paid by the
consumer or user to the business and it shall be the duty of each and every
business to collect from the consumer or user the full amount of any such
tax, or an amount equal as nearly as possible or practicable to the average
equivalent thereto. Each business collecting any of the taxes levied
hereunder shall be responsible for paying over the same to the state
department of revenue in the manner prescribed by K.S.A. 12-1694, and
amendments thereto, and the state department of revenue shall administer
and enforce the collection of
such taxes.
(d) A transient guest tax authorized by this section shall not be levied
until:
(1) The governing body of such county has either passed, or has received
from the governing body of any city within such county, a resolution
calling for an election for approval by the qualified electors of a
transient guest tax;
(2) the governing body of the county has notified all of the
incorporated cities, all or any portion of which are located within such
county, of the intent to call such election. Incorporated cities, all or
any portion of which are located within such county, shall have the option
to decline participation in such election within 30
days of the date of such notification. The governing body of the county shall
have the
option to decline participation in such election within the same 30 day period
as provided to incorporated cities, in which case
individual cities may hold separate elections to submit the proposition to
the qualified electors of such city and such propositions,
if approved, would have force only in cities adopting the tax. If the
governing body of the county resolves to participate in such election, it
shall submit such proposition for approval by the qualified electors of the
unincorporated portions of such county and all incorporated cities within
such county which have not declined participation in the election; and
(3) the governing body of the county or, if the county declines to hold
such election, the governing body of the city, has given notice of its
intention to submit any such proposition for approval by the qualified
electors in the manner required by K.S.A. 10-120, and amendments
thereto, for giving notice of elections for the issuance of bonds. The notice
shall state the time of
the election and the rate and effective date of the proposed tax. If a
majority of the votes cast and counted on any such proposition are not in
favor thereof, such proposition may be resubmitted under the conditions and
in the manner provided herein. If a majority of the votes cast and counted
on any such proposition are in favor thereof, the governing body of the
county or city shall provide by resolution for the levy of such tax. Any
repeal of such tax or any reduction or increase in the rate thereof shall
be accomplished in the manner provided herein for the adoption and approval
of such tax.
(e) The collection of any county transient guest tax authorized at
a primary or general election or a transient guest tax levied by a city
authorized at a city primary or general election shall commence on the
first day of the calendar quarter next following the 30th day after the
date of the election authorizing the levy of such tax. The collection of
any transient guest tax of a county or city approved at any other election
shall commence on the first day of the calendar quarter next following the
60th 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.
12-1693.Same; tax levy by city or
county; basis of tax; payment and
collection; requirements prior to levy; election; reduction or increase in
rate.
(a) In order to provide revenues to promote tourism and conventions, the
governing body of any county having a population of more than 300,000 or
the governing body of any city, all or any portion of
which is located within such county, is hereby authorized 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 an
accommodations broker by transient guests for sleeping
accommodations in any hotel, motel or tourist court. The percentage of such
tax shall be determined by the governing body levying the same and shall be
specified in the resolution authorizing the same.
(b) Any transient guest tax levied pursuant to this section shall be
based on the gross rental receipts collected by any business or
accommodations broker.
(c) The taxes levied pursuant to this section shall be paid by the
consumer or user to the business and it shall be the duty of each and every
business to collect from the consumer or user the full amount of any such
tax, or an amount equal as nearly as possible or practicable to the average
equivalent thereto. Each business collecting any of the taxes levied
hereunder shall be responsible for paying over the same to the state
department of revenue in the manner prescribed by K.S.A. 12-1694, and
amendments thereto, and the state department of revenue shall administer
and enforce the collection of
such taxes.
(d) A transient guest tax authorized by this section shall not be levied
until:
(1) The governing body of such county has either passed, or has received
from the governing body of any city within such county, a resolution
calling for an election for approval by the qualified electors of a
transient guest tax;
(2) the governing body of the county has notified all of the
incorporated cities, all or any portion of which are located within such
county, of the intent to call such election. Incorporated cities, all or
any portion of which are located within such county, shall have the option
to decline participation in such election within 30
days of the date of such notification. The governing body of the county shall
have the
option to decline participation in such election within the same 30 day period
as provided to incorporated cities, in which case
individual cities may hold separate elections to submit the proposition to
the qualified electors of such city and such propositions,
if approved, would have force only in cities adopting the tax. If the
governing body of the county resolves to participate in such election, it
shall submit such proposition for approval by the qualified electors of the
unincorporated portions of such county and all incorporated cities within
such county which have not declined participation in the election; and
(3) the governing body of the county or, if the county declines to hold
such election, the governing body of the city, has given notice of its
intention to submit any such proposition for approval by the qualified
electors in the manner required by K.S.A. 10-120, and amendments
thereto, for giving notice of elections for the issuance of bonds. The notice
shall state the time of
the election and the rate and effective date of the proposed tax. If a
majority of the votes cast and counted on any such proposition are not in
favor thereof, such proposition may be resubmitted under the conditions and
in the manner provided herein. If a majority of the votes cast and counted
on any such proposition are in favor thereof, the governing body of the
county or city shall provide by resolution for the levy of such tax. Any
repeal of such tax or any reduction or increase in the rate thereof shall
be accomplished in the manner provided herein for the adoption and approval
of such tax.
(e) The collection of any county transient guest tax authorized at
a primary or general election or a transient guest tax levied by a city
authorized at a city primary or general election shall commence on the
first day of the calendar quarter next following the 30th day after the
date of the election authorizing the levy of such tax. The collection of
any transient guest tax of a county or city approved at any other election
shall commence on the first day of the calendar quarter next following the
60th 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.