A CHARTER ORDINANCE EXEMPTING THE City of Stafford, Kansas from the provisions of K.S.A. 12-1696, 12-16,101, and K.S.A. 12-1697 12-1698, relating to the levy of a transient guest tax and providing for purposes for the expenditures of such funds.
Be it ordained by the governing body of the City of Stafford Kansas:
Section 1; They City of Stafford, Kansas a city of the third class, by the power vested in it by Article 12, Section 5 of the Constitution of the State of Kansas, hereby elects to exempt itself from and makes inapplicable to it, the provisions of K.S.A. 12-1696, 12-16,101, K.S.A. 12-1697 and 12-1698 and provides substitute and additional provisions hereinafter set forth in this ordinance. Such referenced provisions are either enactments or a part thereof, which are applicable to this City, but not applicable uniformly to all cities.
Section 2. As used in this ordinance the following words and phrases shall have the meaning respectively ascribed to them accommodations;
(A) “Person” means an individual, firm, partnership, corporation, joint venture, limited liability company, or other association of persons;
(B) “Hotel, motel, tourist court” means any structure or building which contains rooms furnished for the purpose of providing lodging, which may or may not also provide meals, entertainment or various other personal services to transient guests, and which is kept, used, maintained, advertised or held out to the public as a place where sleeping accommodations are sought for pay or compensation by transient or permanent guest and having more than 2 bedrooms furnished for the accommodations of such guests;
(C) “Transient guest” means a person who occupies a room in a hotel, motel or tourist court for not more than 28 consecutive days;
(D) “Business” means any person engaged in the business of renting, leasing or letting living quarter, sleeping, accommodations, rooms or a part thereof in connection with any motel, hotel or tourist court.
Section 3. That a transient guest tax of not to exceed 6% shall be levied in the City of Stafford upon the gross rental receipts derived from or paid by transient guest for lodging or sleeping accommodations, exclusive of charges for incidental services on facilities, in any hotel, motel, or tourist court. The effective date of this tax shall be on the first day of the calendar quarter following the 30th day after the receipt by the Department of Revenue of this ordinance subject to the conditions and provisions of Section 13 of this ordinance. The specific amount of the transient guest tax shall be set by resolution of the City Council, but it shall not exceed the sum of Six Percent (6%).
Section 4. The transient guest tax levied pursuant to this ordinance shall be based upon the gross rental receipts collected by any business.
Section 5. The tax levied pursuant to this ordinance 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 possible tor practicable to the average equivalent thereto. Each business collection the tax levied hereunder shall be responsible for paying over the same to the State Department of Revenue in the manner prescribed by this ordinance and the State Department of Revenue shall administer and enforce the collection of such tax.
Section 6. The tax levied and collected pursuant to Section 3 of this ordinance shall become due and payable by the business monthly, on or before e the last day of the month immediately succeeding the month in which it is collected, with the first payment due and payable on or before the day upon which remittance of sales tax is due to the Department of Revenue, subject to the conditions and provisions of Section13 herein, but any person under the Kansas Retailers Tax Act, as prescribed by K.S.A. 79-3607, 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 ordinance on the same basis and at the same time he or she paid retailer’s sales tax. Each business shall make a true report to the Department of Revenue, providing such information as may be necessary to determine the amounts to which 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. Record 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.
Section 7. 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.
Section 8. If with respect to Section 3 through 7 herein, inclusive, any taxpayer shall fail to pay any tax levied, fail to file a return, fail to supply information necessary to determine the accuracy of the taxpayer’s returns, file a false or fraudulent returns, or willfully violates regulations of the Secretary of Revenue, then such taxpayer shall be subject to interest and penalties set out in K.S.A. 1698a.
Section 9. The administration and collection of said tax shall be by the Secretary of Revenue as provided in 12-1698 herein.
Section 10 There is hereby established with the City financial records a special revenue fund to be designated the transient Guest Tax Fund, All moneys received by the City from the Secretary of Revenue of the State of Kansas, as provided herein shall be credited to the Transient Guest Tax Fund.
Section 11. The moneys on deposit in the Transient Guest tax Fund, subject to lawful budget appropriations may be used, for the following purposes:
(l) to contract with any agency, organization or group of firms to promote conventions and tourism with the City and its environs;
(2) to provide for the operation, maintenance, expansion or development of City facilities connected with conventions and tourism;
(3) to establish a facilities renovation fund from which business subject to the tax levied herein may utilizes such monies upon such terms and conditions as may be established by the City for purposes of renovation of such businesses, hotel, motel and tourist court facilities;
(4) to create innovative project and activities promoting conventions and tourism;
(5) to promote the general economic welfare of the City and its environs including the attraction of industry.
(12-27-2010)