A CHARTER ORDINANCE EXEMPTING THE CITY OF SOUTH HUTCHINSON, KANSAS, FROM THE PROVISIONS OF K.S.A. 12-1693, RELATING TO IMPOSITION OF A TRANSIENT GUEST TAX UPON SLEEPING ACCOMMODATIONS WITHIN THE CITY, AND PROVIDING SUBSTITUTE AND ADDITIONAL PROVISIONS ON THAT SUBJECT AND REPEALING CHARTER ORDINANCE NO. 8.
NOW THEREFORE, BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF SOUTH HUTCHINSON, KANSAS, that;
SECTION 1. The City of South Hutchinson, Kansas, a city of the third 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 make inapplicable to it, the provisions of K.S.A. 12-1693, and to provide substitute and additional provisions as hereinafter set forth in this ordinance. Such referenced provision of Kansas law is either an enactment or a part of an enactment which is applicable to this city, but is not applicable uniformly to all cities.
SECTION 2. Transient Guest Tax.
a. In order to provide revenues to promote tourism and conventions, the governing body of the City is hereby authorized to levy a transient guest tax at a rate not to exceed ten percent (10%) upon the gross receipts derived from or paid by transient guests for sleeping accommodations in any hotel, motel or tourist court located within the City. The rate of any such tax shall be fixed from time to time by ordinance.
b. Any transient guest tax levied pursuant to this Charter Ordinance shall be based on 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 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. 12-1694, and amendments thereto, and the state department of revenue shall administer and enforce the collection of such taxes.
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SECTION 5. Charter Ordinance No. 8, passed and approved by the City on the 1st day of December, 1987 is hereby repealed.
(01-05-2015)