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)