89-9358 Transient Guest TaxHuhn -Cox P ting — Salina Kansas
(Published in The Salina Journal November 17, 1989)
ORDINANCE NUMBER 89-9358
AN ORDINANCE REQUIRING ANY BUSINESS REQUIRED TO PAY THE
TRANSIENT GUEST TAX TO FILE WITH THE CITY CLERK A DUPLICATE COPY
OF REPORTS TO BE FILED WITH THE KANSAS DEPARTMENT OF REVENUE AND
DETERMINING THE CONFIDENTIALITY OF SUCH DUPLICATE REPORTS.
BE IT ORDAINED by the Governing Body of the City of Salina,
Kansas:
Section 1. Policy. The City has by charter ordinance authorized the
levy of a transient guest tax 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 transient guest
tax is collected by the Kansas Department of Revenue based upon confidential
financial reports filed by the applicable businesses and remitted, less an
administrative fee, to the City's transient guest tax fund for programming by
the convention and tourism committee. The governing body finds it to be in the
best interest of the City and the tourism and convention industry, in particular,
to provide a means for local officials to confirm that all businesses required to
pay the transient guest tax are properly making accurate financial reports to the
Kansas Department of Revenue and that the City is properly credited for
receipts from its transient guest tax.
Section 2. Filing requirements. Any business required to pay the
transient guest tax levied pursuant to Charter Ordinance of the City of Salina
shall file simultaneously with the City Clerk a duplicate copy of any reports
required to be filed with the Kansas Department of Revenue for the purpose of
determining the amounts to which any such tax shall apply for all gross rental
receipts of the business.
Section 3. Confidentiality. In accordance with Kansas statutes, all
reports filed with the City Clerk as required under Section 2 shall be retained
for official use only and shall otherwise -be confidential. It shall be unlawful for
any officer or employee of the City to divulge any such information except in
accordance with other provisions of law respecting the enforcement and collection
of such tax.
Section 4. That this ordinance shall be in full force and effect from
and after its adoption and publication once in the official city newspaper.
Introduced: November 6, 1989
Passed: November 13, 1989
[SEAL]
ATTEST:
AV�1 Jk�ww �&ph Warner, Mayor
Jacqu line Shiever, City Clerk