12-1698.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. 12-1697, 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, shall, 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 retailers' 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 or city transient guest tax fund,
which fund is hereby established. All moneys in the county or city
transient guest tax fund shall be remitted at least quarterly by the
state treasurer to the county or city treasurer of each county or city
levying a transient guest tax under the provisions of this act in the
proportion, as certified by the director of taxation, that the amount
collected from such tax in each such county or city bears to the total
amount collected from such taxes in all counties or cities for the
period covered by the distribution.
(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) Except as otherwise provided in K.S.A. 12-1774, and amendments
thereto, all such moneys received by the county or city treasurer from
disbursements from the county or 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.
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.
12-1698.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. 12-1697, 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, shall, 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 retailers' 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 or city transient guest tax fund,
which fund is hereby established. All moneys in the county or city
transient guest tax fund shall be remitted at least quarterly by the
state treasurer to the county or city treasurer of each county or city
levying a transient guest tax under the provisions of this act in the
proportion, as certified by the director of taxation, that the amount
collected from such tax in each such county or city bears to the total
amount collected from such taxes in all counties or cities for the
period covered by the distribution.
(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) Except as otherwise provided in K.S.A. 12-1774, and amendments
thereto, all such moneys received by the county or city treasurer from
disbursements from the county or 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.
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.
12-1698.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. 12-1697, 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, shall, 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 retailers' 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 or city transient guest tax fund,
which fund is hereby established. All moneys in the county or city
transient guest tax fund shall be remitted at least quarterly by the
state treasurer to the county or city treasurer of each county or city
levying a transient guest tax under the provisions of this act in the
proportion, as certified by the director of taxation, that the amount
collected from such tax in each such county or city bears to the total
amount collected from such taxes in all counties or cities for the
period covered by the distribution.
(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) Except as otherwise provided in K.S.A. 12-1774, and amendments
thereto, all such moneys received by the county or city treasurer from
disbursements from the county or 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.
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.