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)