Chapter 3.30
TRANSIENT GUEST TAX
Sections:
3.30.04 Collection and payment.
3.30.05 When due and payable, reporting and record keeping requirements.
3.30.06 Examination and inspection of books and records.
3.30.07 Failure to pay tax, file return and penalties.
3.30.08 Administration and collection of tax.
3.30.09 Transient guest tax fund established.
3.30.10 Purposes for which moneys in fund may be used.
3.30.01 Definitions.
As used in this chapter the following words and phrases shall have the meanings respectively ascribed to them herein:
“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.
“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.
“Person” means an individual, firm, partnership, corporation, joint venture or other association of persons.
“Transient guest” means a person who occupies a room in a hotel, motel or tourist court for not more than 28 consecutive days. (C.O. No. 17 § 1)
3.30.02 Levied amounts.
Beginning February 1, 2010, a transient guest tax of four percent shall be levied in the City of Baxter Springs, 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. No. 18 § 2)
3.30.03 Basis of tax.
The transient guest tax levied pursuant to this chapter shall be based upon the gross rental receipts collected by any business. (C.O. No. 17 § 3)
3.30.04 Collection and payment.
The tax levied pursuant to this chapter 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 City of Baxter Springs, Kansas, in the manner prescribed by this chapter and the City of Baxter Springs, Kansas, shall administer and enforce the collection of such tax. (C.O. No. 17 § 4)
3.30.05 When due and payable, reporting and record keeping requirements.
The tax levied and collected pursuant to BSMC 3.30.02 and 3.30.03 shall become due and payable by the business monthly, on or before the fifteenth day of the month immediately succeeding the month in which it is collected, with the first payment due and payable on or before February 15, 2010, subject to the conditions and provisions herein. Each business shall make a true report to the City of Baxter Springs, Kansas, 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. No. 17 § 5)
3.30.06 Examination and inspection of books and records.
The City of Baxter Springs 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. No. 17 § 6)
3.30.07 Failure to pay tax, file return and penalties.
If with respect to BSMC 3.30.02 through 3.30.06, 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. No. 17 § 7)
3.30.08 Administration and collection of tax.
The administration and collection of said tax shall be by the City of Baxter Springs, Kansas, in the same manner as provided in subsection (c) of K.S.A. 12-1698 et seq. and herein. (C.O. No. 17 § 8)
3.30.09 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, as provided herein, shall be credited to the transient guest tax fund. (C.O. No. 17 § 9)
3.30.10 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:
(a) To contract with any agency, organization or group of firms to promote conventions and tourism within the city;
(b) To provide for the operation, maintenance, expansion or development of city facilities connected with conventions and tourism;
(c) To defray the cost of providing municipal services to convention and tourism functions, including police, fire, street department or park and recreation department functions;
(d) To create innovative projects and activities promoting conventions and tourism; and
(e) To promote the general economic welfare of the city and its environs, including the attraction of industry. (C.O. No. 17 § 10)