3-4-4: INSPECTION OF RECORDS:

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)

3-4-5: VIOLATION:

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)

3-4-6: COLLECTION OF TAX:

The administration and collection of said tax shall be by the secretary of revenue as provided in subsection (c) of Kansas Statutes Annotated 12-1698 and herein. (Ord. 8, 9-19-2005)

3-4-7: FUND ESTABLISHED:

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)

3-4-8: USE OF FUNDS:

The monies on deposit in the transient guest tax fund, subject to lawful budget appropriations, may be used for the following purposes:

   A.   To contract with any agency, organization or group of firms to promote conventions and tourism within the city and its environs;

   B.   To provide for the operation, maintenance, expansion or development of city facilities connected with convention and tourism;

   C.   To create innovative projects and activities promoting conventions and tourism;

   D.   To promote the general economic welfare of the city and its environs, including the attraction of industry. (Ord. 8, 9-19-2005)