A CHARTER ORDINANCE EXEMPTING THE CITY OF GODDARD, KANSAS, FROM THE PROVISIONS OF K.S.A. 12-1692 THROUGH 12-1699, AND PROVIDING SUBSTITUTE AND ADDITIONAL PROVISIONS ON THE SAME SUBJECT, RELATING TO THE LEVY OF A TRANSIENT GUEST TAX AND PROVIDING FOR PURPOSES FOR EXPENDITURE OF SUCH FUNDS
BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF GODDARD, KANSAS:
SECTION 1. The City
of Goddard, Kansas, a city of the second class, 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, and makes inapplicable to it, the provisions of
K.S.A. 12-1692 through 12-1699, and provide substitute and additional
provisions as hereinafter set forth in this ordinance. Such referenced
provisions are either enactments or a part thereof which are applicable to this
city, but are not applicable uniformly to all cities.
SECTION 2. As used
in this ordinance, 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 two (2)
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 twenty-eight (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.
SECTION 3. That a
transient guest tax of six percent (6%) shall be levied in the City of Goddard,
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. The effective date of
said tax shall be subject to the conditions and provisions of Section 6 herein.
SECTION 4. The
transient guest tax levied pursuant to this ordinance shall be based upon the
gross rental receipts collected by any business.
SECTION 5. The tax
levied pursuant to this 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
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, and the State Department of Revenue shall administer and enforce the
collection of such tax.
SECTION 6. The tax
levied and collected pursuant to Section 3 of this ordinance shall become due
and payable by the business monthly, on or before the 25th day of the month
immediately succeeding the month in which it is collected, with the first
payment due and payable on or before the 25 day of November, 2013, subject to
the conditions and provisions of Section 15 herein, 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 on the same basis and at the same time he or
she pays the 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.
SECTION 7. 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.
SECTION 8. For each
and every month, or any part thereof, the tax provided for by this ordinance
remains unpaid after the same becomes due and payable by the business, there
shall be added to such tax, as a penalty, ten percent (l0%) of the amount of
said tax for the first month or any part thereof the same is unpaid, and for
each and every month thereafter, two percent (2%) of the amount of said tax
shall be added until the same is fully paid. In no case shall the total penalty
exceed thirty percent (30%) of said tax.
SECTION 9. The
administration and collection of said tax shall be by the Secretary of Revenue,
as provided in subsection (c) and (d) of K.S.A. 12-1694 and herein.
SECTION 10. A “Tourism
and Convention Promotion Fund” is hereby established to receive disbursements
of moneys from the Secretary of Revenue, as provided in subsection (e) of
K.S.A. 12-1694.
SECTION 11. Revenue
from the transient guest tax shall be expended as follows:
To pay any
obligations, including but not limited to bonds, leases or contracts resulting
from or directly attributable to STAR Bond project, which project area has been
established by Ordinance of the City of Goddard; To fund marketing efforts so
as to attract conventions and visitors to the City of Goddard;
or
To fund attractions
deemed to have advantage or interest to the City of Goddard.
(08-05-2013; Amended by C.O. No. 18; Repealed by C.O. No. 20)