22 Transient Guest Tax Tourism (First published in The Salina Journal September/~', 1986)
CHARTER ORDINANCE NUMBER 22
A CHARTER ORDINANCE EXEMPTING THE CITY OF SALINA, KANSAS, FROM
K.S.A. 12-1697 AND i12-16,101 CONCERNING THE PROMOTION OF TOURISM AND
CONVENTIONS, AUTHORIZING THE LEVYING OF A TRANSIENT GUEST TAX BY COUNTIES
OR CITIES; PROVIDING FOR APPOINTMENT OF A CONVENTION AND TOURISM COMMITTEE;
PROVIDING SUBSTITUTEi 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, Kansas:
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
and adopts the substitute i 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 levy by city or county;
basis of tax; pa ~ment and collection; requirements prior to levy.
(a) In o~'der to provide revenues to promote tourism and
conventions, the Board of City Commissioners is hereby authorized to
levy a transienti guest tax at not to exceed the rate of five percent (5%)
upon the grossi 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 Iresolution authorizing the same.
(b) Any t~ansient guest tax levied pursuant to this section shall be
based on the gress rental receipts collected by any business.
(c) The taxes levied pursuant to this section shall be paid by the
consumer or us~r to the business and it shall be the duty of each and
every business ~o collect from the consumer or users the full amount of
any such tax, o~' an amount equal as nearly as possible or practicable to
the average equilvalent 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 c~epartment of revenue shall administer and enforce the
collection of such taxes.
(d) A tranlsient guest tax authorized by this section shall not be
levied until the i Board of City Commissioners has passed a resolution
authorizing the s~ame."
Section 3. The, following substitute provisions are hereby adopted in place of
K.S.A. 12-16,101: ~
"Convention i and tourism committee; appointment; terms; contracts
and programs. :~
(a) The B~ard 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 the
promotion of conventions and tourism. Except as otherwise provided in
~ this paragraph, :he Committee shall consist of ten (10) members who shall
be individuals kJ~owledgeable and active in the promotion of tourism and
conventions. Th~ initial membership of the committee shall consist of the
existing Conventi,)n and Tourism Committee members, who shall each serve
the balance of t'heir respective present terms and until a successor is
appointed. A member of the Board of City Commissioners, to be
appointed by the Mayor, and the President of the Salina Area Chamber of
Commerce shall I~e ex-officio members of this committee. The remaining
eight (8) member~s of the committee shall be appointed by the Mayor with
the consent of the Board of City Commissioners to no more than two (2)
consecutive term~ 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 Salina 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 shall 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 Board of Commissioners by not less than two-thirds (2/3) of the
members elect voting in favor thereof and approved by the Mayor this 15th day of September,
1986.
fJoseph M. Ritter, Mayor
[SEAL]
ATTEST:
D. L. Harrison, City Cler~k
STATE OF KANSAS )
) SS
COUNTY OF SALINE )
I, D. L. Harrison, City Clerk of the City of Salina, Saline County, Kansas, do
hereby certify that the above and foregoing is a full, true and correct copy of Charter
Ordinance Number 22 ofi the said City of Salina, and that all acts and things required by
k_~Article 12, Section $, off, the Constitution of the State of Kansas were done and performed in
the manner and within the time prescribed and that sais ordinance became effective on the
2§th day of November, 1486.
WITNESS my i~and and the Seal of the City of Salina, Kansas this 2nd day of
December, 1986.
[SEAL]
_ D.L. Harrison, City Clerk