8.6 Levy Transient Guest TaxCITY OF SALINA
REQUEST FOR COMMISSION ACTION DATE TIME
8/18/86 4:00 P.M.
AGENDA SECTION: Administration ORIGINATING DEPARTMENT: APPROVED FOR
NO. 8 CITY MANAGER AGENDA:
NO. 6 iBy: Rufus L. Nye BY Y~
Representatives of the Salina Area Chamber of Commerce will be at the meeting
to discuss with you their recommended modifications including authority to
increase the bed tax to 5%. Attached is a Charter Ordinance to carry that into
affect.
COMMISSION ACTION
MOTION BY SECOND BY
TO:
(First published in The Salina Journal August , 1986)
CltARTER ORDINANCE NUMBER 22
A CHARTER ORDINANCE EXEMPTING THE CITY OF SALINA, KAY, SAS, FROM
K.S.A. 12-1697 AND 12-16,101 CONCEP, NING THE PROMOTION OF TOURISM AND
CONVENTIONS, AUTHORIZING THE LEVYING OF A TRANSIENT GUEST TAX BY COUNTIES
OR CITIES; AND PROVIDINC FOR APPOINTMENT OF A CONVENTION AND TOURISM
COMMITTEE; AND PROVIDING SUBSTITUTE PROVISIONS ON THE SAME SUBJECT; AND
REPEALING CHAPTER 37 OF THE SALINA CODE.
BE IT ORDAINED by the Governing Body of the City of Salina, Kar~sas:
Section 1. The City of Salina hereby elects to exempt itself from the provisions of
K.S.A. 12-1697 and 12-16,101 pursuant to Article 12, Section 5 of the Kansas Constitution
anc~ adopts the substitute provisions set forth below.
Section 2. The following substitute provisions are hereby adopted in place of
K.S.A. 12-1697:
"Promotion of tourism and conventions; tax lev,/ by city or count,/;
basis of tax; payment and collection; requirements prior to levy.
(a) In order to provide revenues to promote tourism and
conventions, the Board of City Commissioners is hereby authorized to
levy a transient guest tax at not to exceed the rate of flve percent (5%)
upon the gross receipts derived from or paid by transient guests for
sleeping accommodations, exclusive of charges for incidental services or
facilities, in any hotel, motel or tourist court. The percentage of such
tax shall be determined by the Board of City Commissioners and shall be
specified in the resolution authorizing the same.
(b) Any transient guest tax levied pursuant to this section shall be
based on the gross rental receipts collected by any business.
(c) The taxes levied pursuant to this section 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 users the full amount of
any such tax, or an amount equal as nearly as possible or practicable to
the average equivalent thereto. Each business collecting any of the taxes
levied hereunder shall be responsible for paying over the same to the
state department of revenue in the manner prescribed by K.S.A. 12-1698
and the state department of revenue shall administer and enforce the
collection of such taxes.
(d) A transient guest tax authorized by this section shall not be
levied until the Board of City Commissioners has passed a resolution
authorizing the same."
Section 3. The following substitute provisions are hereby adopted in place of
K.S.A. 12-16,i01:
"Convention and tourism committee; appointment; terms;
contracts and proc. trams.
(a) The Board of City Commissioners hereby establishes a committee
to be known as the 'Convention and Tourism Committee~ to make
recommendations concerning the programs and expenditures for promotion
of conventions and tourism. The Committee shall consist of ten (10)
members. The initial membership of the committee shall consist of the
existing Convention and Tourism Committee members, who shall each serve
the balance of their respective present terms and until a successor is
appointed. The president of the Salina Area Chamber of Commerce shall
be an ex-officio member of the committee. The remaining nine (9)
members of the committee shall be appointed by the Mayor with the
approval of the Board of Commissioners to no more than two (2)
consecutive terms of four (4) years each and until a successor is
appointed.
(b) The Board of Commissioners shall have the authority to contract
for convention and tourism programs to be implemented."
Section 4. Chapter 37 of the -Calina Code and any other ordinances or resolutions
of the City of Salina in conflict herewith are hereby repealed.
Section 5. This ordinance shall be published once a week for two (2) consecutive
weeks in The Salina Journal, the official city newspaper.
Section 6. This is a Charter Ordinance and shali take effect sixty-one (61) days
after final publication unless a sufficient petition is filed and a referendum held on the
ordinance as provided in Article 12, Section 5, Subdivision (c) of the Constitution of Kansas,
in which case the ordinance shall become effective if approved by a majority of the electors
voting thereon.
Adopted by the ~3oard of Commissioners by not less than two-thirds f, 2/3) of the
members elect voting in favor thereof a~d approved by the Mayor this 25th day of August,
1986.
[SEAL]
ATTEST:
Joseph M. Ritter, Mayor
D. L. Harrison, City Clerk