12-1694.Same;
collection, payment and
disposition 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, and
amendments thereto, shall become due and payable by the business monthly,
on or before the 25th day of
the month immediately succeeding the month in which it is collected,
with the first payment due and payable on or before the 25th day
of the month specified in the resolution of the governing body which levies the
tax, but any person filing an annual or quarterly return under the
Kansas retailers' sales tax act, as prescribed in K.S.A. 79-3607, and
amendments thereto, may,
with the approval of the secretary of revenue and upon such conditions
as the secretary of revenue may prescribe, pay the tax required by this
act on the same basis and at the same time such person
pays the retailer's sales tax. Each business shall make a true report to the
department of revenue, on a form prescribed by the secretary of revenue,
providing such information as may be necessary to determine the amounts
to which any such tax shall apply for all gross rental receipts for the
applicable month or months, which report shall be accompanied by the tax
disclosed thereby. Records of gross rental receipts shall be kept
separate and apart from the records of other retail sales made by a
business in order to facilitate the examination of books and records as
provided herein.
(b) The secretary of revenue or the secretary's authorized
representative shall have the right at all reasonable times during
business hours to make such examination and inspection of the books and
records of a business as may be necessary to determine the accuracy of
such reports.
(c) The secretary of revenue is hereby authorized to administer and
collect any transient guest tax levied pursuant to this act and to adopt
such rules and regulations as may be necessary for the efficient and
effective administration and enforcement of the collection thereof.
Whenever any business liable to pay any transient guest tax refuses or
neglects to pay the same, the amount, including any penalty, shall be
collected in the manner prescribed for the collection of the retailers'
sales tax by K.S.A. 79-3617, and amendments thereto. All of the taxes
collected under the provisions of this act shall be
remitted by the secretary of revenue to the state
treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments
thereto. Upon receipt of each such remittance, the state treasurer shall
deposit the entire amount in the state treasury, and the state treasurer
shall credit 2% of all taxes so collected
to the state
general fund to defray the expenses of the department in administration
and enforcement of the collection thereof. The remainder of such taxes
shall be credited to the county and city transient guest tax fund,
which fund is hereby established. All moneys in the county and city
transient guest tax fund shall be remitted at least quarterly by the
state treasurer, on instruction from the secretary of revenue, to the
treasurers of those cities which, by virtue of their participation in
the election provided for in K.S.A. 12-1693, and amendments thereto,
are qualified to receive
disbursements from such transient guest tax fund for the amount
collected within such city, and to the treasurer of such county for the
amount collected in the unincorporated areas of such county.
(d) The director of taxation shall provide, upon request by a city or
county clerk or treasurer of any city or county levying a transient guest
tax, of any city located within any such county or of any county within
which is located any such city,
monthly reports identifying each person doing
business in such city or
county to which such tax is applicable setting forth the tax
liability and the amount of such
tax remitted by such business during the preceding month, and identifying
each business location maintained by the person within such city or county.
Such report shall be made available to the clerk or treasurer of such city
or county within a reasonable time after it has been requested from the
director of taxation.
The director of taxation shall be allowed to assess a reasonable fee for
the issuance of such report.
Information received by any city or county pursuant to this section shall
be kept confidential, and it shall be unlawful for any officer or employee of
such city or county to divulge any such information in any manner, except
that such information may be divulged by any such clerk or treasurer to any
financial officer designated to receive such information by the governing body
of any such city or county. Any
violation of
this paragraph by a city or county officer or employee is a class B
misdemeanor, and such officer or employee shall be dismissed from office.
(e) All such moneys received by the county treasurer or city
treasurer from disbursements from the county and city transient guest
tax fund shall be credited to the tourism and convention promotion
fund of such county or city and shall only be expended for convention
and tourism promotion, except that not more than
20% of the moneys credited to such fund shall be expended for tourism
promotion.
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.
12-1694.Same;
collection, payment and
disposition 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, and
amendments thereto, shall become due and payable by the business monthly,
on or before the 25th day of
the month immediately succeeding the month in which it is collected,
with the first payment due and payable on or before the 25th day
of the month specified in the resolution of the governing body which levies the
tax, but any person filing an annual or quarterly return under the
Kansas retailers' sales tax act, as prescribed in K.S.A. 79-3607, and
amendments thereto, may,
with the approval of the secretary of revenue and upon such conditions
as the secretary of revenue may prescribe, pay the tax required by this
act on the same basis and at the same time such person
pays the retailer's sales tax. Each business shall make a true report to the
department of revenue, on a form prescribed by the secretary of revenue,
providing such information as may be necessary to determine the amounts
to which any such tax shall apply for all gross rental receipts for the
applicable month or months, which report shall be accompanied by the tax
disclosed thereby. Records of gross rental receipts shall be kept
separate and apart from the records of other retail sales made by a
business in order to facilitate the examination of books and records as
provided herein.
(b) The secretary of revenue or the secretary's authorized
representative shall have the right at all reasonable times during
business hours to make such examination and inspection of the books and
records of a business as may be necessary to determine the accuracy of
such reports.
(c) The secretary of revenue is hereby authorized to administer and
collect any transient guest tax levied pursuant to this act and to adopt
such rules and regulations as may be necessary for the efficient and
effective administration and enforcement of the collection thereof.
Whenever any business liable to pay any transient guest tax refuses or
neglects to pay the same, the amount, including any penalty, shall be
collected in the manner prescribed for the collection of the retailers'
sales tax by K.S.A. 79-3617, and amendments thereto. All of the taxes
collected under the provisions of this act shall be
remitted by the secretary of revenue to the state
treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments
thereto. Upon receipt of each such remittance, the state treasurer shall
deposit the entire amount in the state treasury, and the state treasurer
shall credit 2% of all taxes so collected
to the state
general fund to defray the expenses of the department in administration
and enforcement of the collection thereof. The remainder of such taxes
shall be credited to the county and city transient guest tax fund,
which fund is hereby established. All moneys in the county and city
transient guest tax fund shall be remitted at least quarterly by the
state treasurer, on instruction from the secretary of revenue, to the
treasurers of those cities which, by virtue of their participation in
the election provided for in K.S.A. 12-1693, and amendments thereto,
are qualified to receive
disbursements from such transient guest tax fund for the amount
collected within such city, and to the treasurer of such county for the
amount collected in the unincorporated areas of such county.
(d) The director of taxation shall provide, upon request by a city or
county clerk or treasurer of any city or county levying a transient guest
tax, of any city located within any such county or of any county within
which is located any such city,
monthly reports identifying each person doing
business in such city or
county to which such tax is applicable setting forth the tax
liability and the amount of such
tax remitted by such business during the preceding month, and identifying
each business location maintained by the person within such city or county.
Such report shall be made available to the clerk or treasurer of such city
or county within a reasonable time after it has been requested from the
director of taxation.
The director of taxation shall be allowed to assess a reasonable fee for
the issuance of such report.
Information received by any city or county pursuant to this section shall
be kept confidential, and it shall be unlawful for any officer or employee of
such city or county to divulge any such information in any manner, except
that such information may be divulged by any such clerk or treasurer to any
financial officer designated to receive such information by the governing body
of any such city or county. Any
violation of
this paragraph by a city or county officer or employee is a class B
misdemeanor, and such officer or employee shall be dismissed from office.
(e) All such moneys received by the county treasurer or city
treasurer from disbursements from the county and city transient guest
tax fund shall be credited to the tourism and convention promotion
fund of such county or city and shall only be expended for convention
and tourism promotion, except that not more than
20% of the moneys credited to such fund shall be expended for tourism
promotion.
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.
12-1694.Same;
collection, payment and
disposition 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, and
amendments thereto, shall become due and payable by the business monthly,
on or before the 25th day of
the month immediately succeeding the month in which it is collected,
with the first payment due and payable on or before the 25th day
of the month specified in the resolution of the governing body which levies the
tax, but any person filing an annual or quarterly return under the
Kansas retailers' sales tax act, as prescribed in K.S.A. 79-3607, and
amendments thereto, may,
with the approval of the secretary of revenue and upon such conditions
as the secretary of revenue may prescribe, pay the tax required by this
act on the same basis and at the same time such person
pays the retailer's sales tax. Each business shall make a true report to the
department of revenue, on a form prescribed by the secretary of revenue,
providing such information as may be necessary to determine the amounts
to which any such tax shall apply for all gross rental receipts for the
applicable month or months, which report shall be accompanied by the tax
disclosed thereby. Records of gross rental receipts shall be kept
separate and apart from the records of other retail sales made by a
business in order to facilitate the examination of books and records as
provided herein.
(b) The secretary of revenue or the secretary's authorized
representative shall have the right at all reasonable times during
business hours to make such examination and inspection of the books and
records of a business as may be necessary to determine the accuracy of
such reports.
(c) The secretary of revenue is hereby authorized to administer and
collect any transient guest tax levied pursuant to this act and to adopt
such rules and regulations as may be necessary for the efficient and
effective administration and enforcement of the collection thereof.
Whenever any business liable to pay any transient guest tax refuses or
neglects to pay the same, the amount, including any penalty, shall be
collected in the manner prescribed for the collection of the retailers'
sales tax by K.S.A. 79-3617, and amendments thereto. All of the taxes
collected under the provisions of this act shall be
remitted by the secretary of revenue to the state
treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments
thereto. Upon receipt of each such remittance, the state treasurer shall
deposit the entire amount in the state treasury, and the state treasurer
shall credit 2% of all taxes so collected
to the state
general fund to defray the expenses of the department in administration
and enforcement of the collection thereof. The remainder of such taxes
shall be credited to the county and city transient guest tax fund,
which fund is hereby established. All moneys in the county and city
transient guest tax fund shall be remitted at least quarterly by the
state treasurer, on instruction from the secretary of revenue, to the
treasurers of those cities which, by virtue of their participation in
the election provided for in K.S.A. 12-1693, and amendments thereto,
are qualified to receive
disbursements from such transient guest tax fund for the amount
collected within such city, and to the treasurer of such county for the
amount collected in the unincorporated areas of such county.
(d) The director of taxation shall provide, upon request by a city or
county clerk or treasurer of any city or county levying a transient guest
tax, of any city located within any such county or of any county within
which is located any such city,
monthly reports identifying each person doing
business in such city or
county to which such tax is applicable setting forth the tax
liability and the amount of such
tax remitted by such business during the preceding month, and identifying
each business location maintained by the person within such city or county.
Such report shall be made available to the clerk or treasurer of such city
or county within a reasonable time after it has been requested from the
director of taxation.
The director of taxation shall be allowed to assess a reasonable fee for
the issuance of such report.
Information received by any city or county pursuant to this section shall
be kept confidential, and it shall be unlawful for any officer or employee of
such city or county to divulge any such information in any manner, except
that such information may be divulged by any such clerk or treasurer to any
financial officer designated to receive such information by the governing body
of any such city or county. Any
violation of
this paragraph by a city or county officer or employee is a class B
misdemeanor, and such officer or employee shall be dismissed from office.
(e) All such moneys received by the county treasurer or city
treasurer from disbursements from the county and city transient guest
tax fund shall be credited to the tourism and convention promotion
fund of such county or city and shall only be expended for convention
and tourism promotion, except that not more than
20% of the moneys credited to such fund shall be expended for tourism
promotion.
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.