CHAPTER 4
TRANSIENT GUEST TAX

SECTION:

3-4-1: Definitions

3-4-2: Tax Levied

3-4-3: Payment Of Tax

3-4-4: Inspection Of Records

3-4-5: Violation

3-4-6: Collection Of Tax

3-4-7: Fund Established

3-4-8: Use Of Funds

3-4-1: DEFINITIONS:

As used in this chapter, the following words and phrases shall have the meaning respectively ascribed to them herein:

BUSINESS: Any person engaged in the business of renting, leasing or letting living quarters, sleeping accommodations, rooms or a part thereof in connection with any motel, hotel or tourist court.

   HOTEL, MOTEL OR TOURIST COURT: Any structure or building which contains rooms furnished for the purposes 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 guests and having more than two (2) bedrooms furnished for the accommodation of such guests.

   PERSON: An individual, firm, partnership, corporation, joint venture or other association of persons.

   TRANSIENT GUESTS: A person who occupies a room in a hotel, motel or tourist court for not more than twenty eight (28) consecutive days. (Ord. 8, 9-19-2005)

3-4-2: TAX LEVIED:

   A.   A transient guest tax of five percent (5%) shall be levied in the city of Scott City, Kansas, upon the gross rental receipts derived from or paid by transient guests for lodging or sleeping accommodations, exclusive of charges for incidental services or facilities in any hotel, motel, or tourist court. The effective date of this tax shall be on the first day of the calendar quarter next following the thirtieth day after the date of the receipt by the department of revenue of the ordinance codified herein.

   B.   The transient guest tax levied pursuant to this chapter shall be based upon the gross rental receipts collected by any business. (Ord. 8, 9-19-2005)