A CHARTER ORDINANCE EXEMPTING THE CITY OF GARNETT, KANSAS FROM K.S.A. 12-1692, K.S.A. 12-1693, K.S.A. 12-1695, K.S.A. 12-1696, 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; REPEALING CHARTER ORDINANCE NO. 21.
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. 12-1692, K.S.A. 12-1693, K. S.A. 12-1695, K. S.A. 12-1696,
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 f or the provisions of K.S.A. 12-1692: As used
in this Charter Ordinance, the following words and phrases shall have the
meanings respectively ascribed to them:
(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 having more than two bedrooms furnished for the accommodation
of such guests, but does not include an apartment or house;
(c) “Transient guest”
means a person who occupies a room in a hotel, motel or tourist court for any
period of time, but shall not include a person who occupies an apartment or
house;
(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;
(e) “Convention and
tourist promotion” means: Activities to attract visitors into the community
through marketing efforts, including advertising, directed to pleasure travelers
and others whose presence in the community is likely to increase local business
activity or which encourage increased lodging facility occupancy.
(f) “Accommodations
broker” means any business which maintains an inventory of two or more rooms in
one or more locations which are offered for pay to a person or persons.
SECTION 3: The
following is hereby substituted for the provisions of K.S.A. 12-1693:
(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
five percent (5%) 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 the provisions of K.S.A. 12-1694 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.
12-1693.
(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 4: The
following is hereby substituted for the provisions of K.S.A. 12-1695 and 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 benefitting 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.
SECTION 5: If any
part of this Charter Ordinance shall be declared void by a court of competent
jurisdiction the remaining portions thereof not declared void shall remain in
full force and effect, it being the declared intention of the Governing Body that
such as remains and are not void would have been adopted as and for the text of
this ordinance.
Charter Ordinance
#21 of the City of Garnett, Kansas, is hereby repealed; PROVIDED, HOWEVER, this
repealer shall not take effect until 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.
(02-11-2014; Repealed by C.O. No. 23)