35 Transient Guest Tax
(Published in the Salina Journal April cflO and April ~, 2009)
Effective June t2!J, 2009
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CHARTER ORDINANCE NUMBER 35
A CHARTER ORDINANCE AMENDING SECTION 2 OF CHARTER ORDINANCE NO. 22
CONCERNING K.S.A. 12-1697, THE PROMOTION OF TOURISM AND CONVENTIONS,
AUmORIZING THE LEVYING OF A TRANSIENT GUEST TAX BY CITIES, AND REPEALING
THE EXISTING SECTION 2.
BE IT ORDAINED by the Governing Body of the City of Salina, Kansas:
Section 1. Election to Exempt. The City of Salina, Kansas (the "City") by virtue of the powers
vested in it by Article 12, Section 5, of the Constitution of the State of Kansas, hereby elects to exempt itself
from and hereby make inapplicable to it Section 12-1697, Kansas Statutes Annotated, that applies to the City,
but is part of an enactment which does not apply uniformly to all. cities, and thereby provides substitute and
additional provisions on the same subject as hereinafter provided.
Section 2.
follows:
Amended. That. Section 2 of Charter Ordinance 22 is hereby amended to read as
Section 2. The following substitute provisions are hereby adopted in place ofK.S.A. 12-1697:
Promotion of tourism and conventions; tax levy by city or county; 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 6.75%"
upon the gross receipts derived from or paid directly or through an accommodations broker 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 or accommodations broker.
(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 user 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
amendments thereto, 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.
(e) The collection of any county or city transient guest tax authorized to be levied pursuant to this
section shall commence on the first day of the calendar quarter next following the 30th day after the
date of the receipt by the department of revenue of the resolution or ordinance authorizing the levy of
such tax.
Section 3. Repealer. That the existing Section 2 of Charter Ordinance 22 and any other
ordinances or resolutions in conflict herewith are hereby repealed.
Section 4. Publication of Ordinance. This Charter Ordinance shall be published once each
week for two consecutive weeks in the official City newspaper.
Section 5. Effective Date. This Charter Ordinance shall take effect sixty-one (61) days after
final publication unless a sufficient petition for a referendum is filed requiring a referendum to be held on
this ordinance as provided in Article 12, Section 5, Subdivision (c)(3) of the Constitution of the State of
Kansas, in which case the ordinance shall become effective if approved by a majority of the electors voting
thereon.
Passed by the governing body, not less than two-thirds of the members elect voting in favor thereof.
Introduced: April 6, 2009
Passed: April 13, 2009
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[SEAL]
ATTEST:
Lieu Ann Elsey, CMC, Ci