40 Transient Guest Tax..
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(Published in the Salina Journal MayQ and June ~' 2021)
Effective rl\1Ch11-sl-lo , 2021
CHARTER ORDINANCE NUMBER 40
A CHARTER ORDINANCE EXEMPTING THE CITY OF SALINA,
KANSAS FROM THE PROVISIONS OF K.S.A. 12-1697 AND PROVIDING
SUBSTITUTE AND ADDITIONAL PROVISIONS ON THE SAME
SUBJECT RELATING TO PROMOTION OF TOURISM AND
CONVENTION, AUTHORIZING THE LEVYING OF A TRANSIENT
GUEST TAX BY CITIES; AND REPEALING CHARTER ORDINANCE
NUMBER35.
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. Substitute and Additional Provisions. The City of Salina, Kansas
hereby adopts the following substitute and additional provisions of Section 12-1697, Kansas
Statutes Annotated:
Promotion of tourism and conventions; tax levy by city; basis of tax ; payment and collection;
requirements prior to levy.
(a) In order to provide revenues to promote tourism and conventions, the governing body of the
city is authorized to levy a transient guest tax at not to exceed the rate of 7.75% 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 governing body of the city and shall be specified in the ordinance 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 sh all
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 ofrevenue
shall administer and enforce the collection of such taxes .
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( d) A transient guest tax authorized by this section shall not be levied until the governing body
of the city has passed an ordinance authorizing the same.
( e) The collection of a 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 ordinance authorizing the levy of such
tax.
Section 3. Repealer. Charter Ordinance 35 of the City of Salina, Kansas, is 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.
[SEAL]
ATTEST~· --
Introduced: May 1 7, 2021
Passed: May 24, 2021
Passed by a vote of: S yes;
__o._no;
_Q_ abstain.