Article XV
TAXATION AND FINANCE

Sections:

Division 1. Generally

Sec. A15-1.    Limitation on certain tax levies.

Sec. A15-2.    General and special improvement levies in lieu of bond issues.

Sec. A15-3.    Tax levies exempt from aggregate limitations.

Sec. A15-4.    Repealed.

Secs. A15-5    –

A15-15.    Reserved.

Division 2. Transient Guest Tax

Sec. A15-16.    Definitions.

Sec. A15-17.    Levied – Amount.

Sec. A15-18.    Basis of tax.

Sec. A15-19.    Collection and payment.

Sec. A15-20.    When tax due and payable – Reporting and recordkeeping requirements.

Sec. A15-21.    Examination and inspection of books and records.

Sec. A15-22.    Failure to pay tax, file return – Penalties.

Sec. A15-23.    Administration and collection of tax.

Sec. A15-24.    Transient guest tax fund established.

Sec. A15-25.    Purposes for which moneys in fund may be used.

    Cross References: Taxation, Chapters 3.50 and 3.55 TMC.

Division 1. Generally

Sec. A15-1. Limitation on certain tax levies.

The governing body of the City of Topeka, Kansas, is hereby authorized and empowered to levy taxes in each year for the following city purposes, but said governing body shall not fix the rate of levy in any one year on each dollar of assessed tangible valuation of said city in excess of the following rates:

	Mills
General revenue	20.00
Judgments	1.00
Parks and playgrounds	7.50
Streetlighting	3.00
Bridge: Building and rebuilding	0.50
Fire protection (hydrant rental)	0.75

Provided, that the aggregate of all citywide levies of said city, except levies for the payment of bonds and interest thereon and levies for such other special purposes as authorized by law, is hereby limited to 32.75 mills on each dollar of assessed tangible valuation of said city. (C.O. 54 § 1, 10-26-81; C.O. 41 § 1, 3-12-78; C.O. 8 § 1, 8-14-67; C.O. 2 § 2, 5-28-63.)

    State Law References: K.S.A. 79-1950.

Sec. A15-2. General and special improvement levies in lieu of bond issues.

In order to enable cities of the first class to pay cash in lieu of issuing bonds for the cost of general improvements or the city’s share of the cost of special improvements, the governing bodies of said cities are hereby authorized to levy annually not to exceed three mills on each dollar of assessed tangible valuation of such city for such purposes and such tax levy may be levied outside of the aggregate limited prescribed by K.S.A. 79-1950 and 79-1951, and any amendments thereto.

Those funds derived as a result of such levy, along with any other funds allocated by the governing body for such purposes, shall be placed in a general improvement fund to be incorporated as part of each annual budget for the city.

Allocations from this general improvement fund of less than $15,000.00 may be approved by the mayor, provided the governing body is notified no later than the next scheduled meeting; allocations of larger amounts shall require advance approval by the city’s governing body. (C.O. 71 § 1, 7-11-87; C.O. 7 § 2, 7-8-67.)

    State Law References: K.S.A. 79-1950a.

Sec. A15-3. Tax levies exempt from aggregate limitations.

The provisions of K.S.A. 1976 Supp. 79-5001 to 79-5016, inclusive, shall not apply to or limit the levy of taxes by the City of Topeka for the payment of:

(a) Principal and interest upon bonds and temporary notes;

(b) No-fund warrants issued with the approval of the state board of tax appeals;

(c) Legal judgments rendered against the city;

(d) Rent due under any lease with a public building commission;

(e) Special assessments charged against the city at large;

(f) Utility service costs, whether paid from a separate property tax levy fund of the city or from any other tax supported fund.

The provisions of article 50 of chapter 79 of the 1976 Supplement to the Kansas Statutes Annotated shall not apply to any taxes levied by the City of Topeka, levied under the provisions of K.S.A. 40-2305, 74-4920, 74-4967, 12-11a03, 12-1617h, and 13-14a02, or to any tax levies required for the payment of employer contributions to any pension and retirement program, or to any other taxes authorized by state law to be levied in addition to or exempt from the aggregate levy limitation of the City of Topeka.

Amounts produced from any levy specified or authorized in this charter ordinance [section], including any levy or purpose authorized to be levied in addition to or exempt from the aggregate levy limit of the city, shall not be used in computing any aggregate limitation under K.S.A. ch. 79, art. 50 [K.S.A. 79-5001 et seq.].

The City of Topeka is hereby authorized to levy a tax for the purpose of paying utility service costs. As used in this charter ordinance, “utility service costs” shall include payments made by the city to a water, electric or natural gas system, company or utility for the purpose of obtaining street lighting or traffic control signals or for the lighting, heating, cooling or supplying of water or energy to any city building or facility or for the operation or performance of any function or service by the city.

Pursuant to K.S.A. 79-5036, as amended, the mill levy authorized by City of Topeka Charter Ordinance Section A9-2, as amended, for the Topeka Metropolitan Transit Authority shall be exempt from all the statutory levy limitations imposed under K.S.A. 79-5022, as amended. (C.O. 83 § 1, 2-22-94; C.O. 40 §§ 2 – 4, 8-27-77.)

    State Law References: K.S.A. 79-5011.

Sec. A15-4. Cash basis law.

Repealed by C.O. 106, 1-14-12. (C.O. 28 § 2, 1-2-75.)

Secs. A15-5 – A15-15. Reserved.

Division 2. Transient Guest Tax

    State Law References: K.S.A. 12-1696, 12-1697, 12-16101.

Sec. A15-16. Definitions.

As used in this ordinance [division], the following words and phrases shall have the meanings respectively ascribed to them herein:

(a) “Person” means an individual, firm, partnership, corporation, joint venture or other association of persons.

(b) “Hotel,” “motel” or “tourist court” means any structure or building which contains rooms furnished for the purposes of providing lodging, which may or may not also provide meals, entertainment or various other personal services to transient guests, and which is kept, used, maintained, advertised or held out to the public as a place where sleeping accommodations are sought for pay or compensation by transient or permanent guests and having more than eight bedrooms furnished for the accommodation of such guests.

(c) “Transient guest” means a person who occupies a room in a hotel, motel or tourist court for not more than 28 consecutive days.

(d) “Business” means any person engaged in the business of renting, leasing or letting living quarters, sleeping accommodations, rooms or a part thereof in connection with any motel, hotel, or tourist court. (C.O. 69 § 2, 9-23-86.)

Sec. A15-17. Levied – Amount.

a. Beginning with the effective date of this Charter Ordinance as provided in section 3 herein, and continuing through December 31, 2015, a transient guest tax of six percent shall be levied in the City of Topeka, Kansas, upon the gross rental receipts derived from or paid by transient guests for lodging or sleeping accommodations, exclusive of charges for incidental services or facilities, in any hotel, motel, or tourist court.

b. Effective January 1, 2016, a transient guest tax of five percent shall be levied in the City of Topeka, Kansas, upon the gross rental receipts derived from or paid by transient guests for lodging or sleeping accommodations, exclusive of charges for incidental services or facilities, in any hotel, motel, or tourist court. (C.O. 88 § 1, 12-16-02; C.O. 69 § 3, 9-23-86.)

Sec. A15-18. Basis of tax.

The transient guest tax levied pursuant to this ordinance [division] shall be based upon the gross rental receipts collected by any business. (C.O. 69 § 4, 9-23-86.)

Sec. A15-19. Collection and payment.

The tax levied pursuant to this ordinance [division] 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 possible or practicable to the average equivalent thereto. Each business collecting the tax levied hereunder shall be responsible for paying over the same to the state department of revenue in the manner prescribed by this ordinance [division], and the state department of revenue shall administer and enforce the collection of such tax. (C.O. 69 § 5, 9-23-86.)

Sec. A15-20. When tax due and payable – Reporting and recordkeeping requirements.

The tax levied and collected pursuant to section 3 of this ordinance [section A15-17] shall become due and payable by the business monthly, on or before the last day of the month immediately succeeding the month in which it is collected, with the first payment due and payable on or before the last day of January, 1987, subject to the conditions and provisions of section 13 herein [not set out in this division], but any person filing an annual or quarterly return under the Kansas Retailer’s Sales Tax Act, as prescribed in K.S.A. 79-3607, may, with the approval of the secretary of revenue and upon such conditions as the secretary of revenue may prescribe, pay the tax required by this ordinance [division] on the same basis and at the same time he or she pays said retailer’s sales tax. Each business shall make a true report to the department of revenue, on a form prescribed by the secretary of revenue, providing such information as may be necessary to determine the amounts to which such tax shall apply for all gross rental receipts for the applicable month or months, which report shall be accompanied by the tax disclosed thereby. Records of gross rental receipts shall be kept separate and apart from the records of other retail sales made by a business in order to facilitate the examination of books and records as provided herein. (C.O. 69 § 6, 9-23-86.)

Sec. A15-21. Examination and inspection of books and records.

The secretary of revenue or the secretary’s authorized representative shall have the right at all reasonable times during business hours to make such examination and inspection of the books and records of a business as may be necessary to determine the accuracy of such reports. (C.O. 69 § 7, 9-23-86.)

Sec. A15-22. Failure to pay tax, file return – Penalties.

If, with respect to sections 3 through 7 [A15-17 through A15-21] herein, inclusive, any taxpayer shall fail to pay any tax levied, fail to file a return, fail to supply information necessary to determine the accuracy of the taxpayer’s returns, files a false or fraudulent return, or willfully violates regulations of the secretary of revenue, then such taxpayer shall be subject to interest and penalties as set out in K.S.A. 12-1698a. (C.O. 69 § 8, 9-23-86.)

Sec. A15-23. Administration and collection of tax.

The administration and collection of said tax shall be by the secretary of revenue, as provided in subsection (c) of K.S.A. 1985 Supp. 12-1698 and herein [sic]. (C.O. 69 § 9, 9-23-86.)

Sec. A15-24. Transient guest tax fund established.

There is hereby established within the city financial records a special revenue fund to be designated as the transient guest tax fund. All moneys received by the city from the secretary of revenue of the State of Kansas, as provided herein, shall be credited to the transient guest tax fund. (C.O. 69 § 10, 9-23-86.)

Sec. A15-25. Purposes for which moneys in fund may be used.

The moneys on deposit in the transient guest tax fund, subject to lawful budget appropriations, may be used for the following purposes:

(1) To contract with any agency, organization or group of firms to promote conventions and tourism within the city and its environs;

(2) To provide for the operation, maintenance, expansion or development of city facilities connected with conventions and tourism;

(3) To defray the cost of providing municipal services to convention and tourism functions, including police, fire, street department or park and recreation department functions;

(4) To create innovative projects and activities promoting conventions and tourism;

(5) To promote the general economic welfare of the city and its environs, including the attraction of industry. (C.O. 69 § 11, 9-23-86.)