A CHARTER ORDINANCE EXEMPTING THE CITY OF GARNETT, KANSAS FROM K.S.A. 12-1697 and K.S.A. 12-16,101, RELATING TO THE PROMOTION OF TOURISM AND CONVENTIONS WITHIN THE CITY OF GARNETT, KANSAS THROUGH A TAX LEVY COMMONLY CALLED A TRANSIENT GUEST TAX; AND PROVIDING SUBSTITUTE AND ADDITIONAL PROVISIONS ON THE SAME SUBJECT
BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF GARNETT, KANSAS:
SECTION 1: The City of Garnett, Kansas, by the power vested in it by Article 12, Section 5 of the Constitution of the State of Kansas, hereby elects to exempt itself from the provisions of K.S.A. 12-1697 and K.S.A. 12-16,101, parts of an enactment which do not apply uniformly to all cities.
SECTION 2: The following is hereby substituted for the provisions of K.S.A. 12-1697:
(a) In order to provide revenues to promote tourism and conventions, the Governing Body of the City of Garnett, Kansas does hereby levy a Transient Guest Tax at the rate of three percent (3%) upon the gross receipts derived from or paid by transient guests for sleeping accommodations in any hotel, motel, or tourist court within said City.
(b) Any Transient Guest Tax levied pursuant to this Charter Ordinance shall be based upon the gross rental receipts collected by any business.
(c) The taxes levied pursuant to this Charter Ordinance 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 (1993 Supp.) or as that section may hereafter be amended, and the State Department of Revenue shall administer and enforce the collection of such tax the same as if such were levied under the authority of K.S.A. 12-1697.
(d) The collection of a Transient Guest Tax levied as authorized under this Charter Ordinance shall commence on the 1st day of the calendar quarter next following the 30th day after the receipt by the Kansas Department of Revenue of a certified copy of this Charter Ordinance.
SECTION 3: The following is hereby substituted for the provisions of K.S.A. 12-16, 101. The City of Garnett, Kansas shall be and is authorized to expend the funds raised by the levy of any tax under the authority of this Charter Ordinance on such programs and projects as reasonably may be expected to promote tourism or conventions within the City of Garnett, Kansas. The City Manager is hereby authorized on behalf of the Governing Body to make such expenditures directly or contract for convention and tourism programs to be implemented.
(10-25-1994)