12-1697.Same; tax levy by city or
county; basis of tax; payment and collection; requirements prior to
levy.
(a) In order to provide revenues to promote tourism and conventions, the
governing body of any county or the governing body of any city 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, exclusive of charges for incidental services
or facilities, in any hotel, motel or tourist court. The percentage of
such tax shall be determined by the board of county commissioners or the
city governing body and shall be specified in the resolution or
ordinance 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. 12-1698, 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 the governing body of such county or city has passed a resolution or
ordinance
authorizing the same.
(e) The collection of any county or city transient guest tax
authorized to be levied pursuant to this section shall commence on the
first day of the calendar quarter next following the 30th day after the
date of the receipt by the department of revenue of the resolution or
ordinance authorizing the levy of such tax.
History: L. 1977, ch. 93, § 2;
L. 1989, ch. 60, § 2;
L. 1997, ch. 185, § 5; July 1.
12-1697.Same; tax levy by city or
county; basis of tax; payment and collection; requirements prior to
levy.
(a) In order to provide revenues to promote tourism and conventions, the
governing body of any county or the governing body of any city 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, exclusive of charges for incidental services
or facilities, in any hotel, motel or tourist court. The percentage of
such tax shall be determined by the board of county commissioners or the
city governing body and shall be specified in the resolution or
ordinance 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. 12-1698, 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 the governing body of such county or city has passed a resolution or
ordinance
authorizing the same.
(e) The collection of any county or city transient guest tax
authorized to be levied pursuant to this section shall commence on the
first day of the calendar quarter next following the 30th day after the
date of the receipt by the department of revenue of the resolution or
ordinance authorizing the levy of such tax.
History: L. 1977, ch. 93, § 2;
L. 1989, ch. 60, § 2;
L. 1997, ch. 185, § 5; July 1.
12-1697.Same; tax levy by city or
county; basis of tax; payment and collection; requirements prior to
levy.
(a) In order to provide revenues to promote tourism and conventions, the
governing body of any county or the governing body of any city 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, exclusive of charges for incidental services
or facilities, in any hotel, motel or tourist court. The percentage of
such tax shall be determined by the board of county commissioners or the
city governing body and shall be specified in the resolution or
ordinance 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. 12-1698, 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 the governing body of such county or city has passed a resolution or
ordinance
authorizing the same.
(e) The collection of any county or city transient guest tax
authorized to be levied pursuant to this section shall commence on the
first day of the calendar quarter next following the 30th day after the
date of the receipt by the department of revenue of the resolution or
ordinance authorizing the levy of such tax.
History: L. 1977, ch. 93, § 2;
L. 1989, ch. 60, § 2;
L. 1997, ch. 185, § 5; July 1.