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)
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)
A. By Consumers: The tax levied pursuant to this chapter 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 or practicable to the average equivalent thereto. Each business collecting the tax levied hereunder shall be responsible for paying over the same to the state department of revenue in the manner prescribed by this chapter and the state department of revenue shall administer and enforce the collection of such tax. (Ord. 8, 9-19-2005)
B. By Businesses: The tax levied and collected pursuant to section 3-4-2 of this chapter shall become due and payable by the business monthly on or before the twenty fifth 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, but any person filing an annual or quarterly return under the Kansas retailer's sales tax act, as prescribed in Kansas Statutes Annotated 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 chapter on the same basis and at the same time he or she pays said retailer's 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 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. (Ord. 1064, 2-6-2006)
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. (Ord. 8, 9-19-2005)
If, with respect to sections 3-4-2 through 3-4-4 of this chapter, 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, files a false or fraudulent return, or wilfully violates regulations of the secretary of revenue then such taxpayer shall be subject to interest and penalties as set out in Kansas Statutes Annotated 12-1698a. (Ord. 8, 9-19-2005)
There is hereby established within the city financial records a special revenue fund to be designated as the transient guest tax fund. All monies 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. (Ord. 8, 9-19-2005)
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