(a)   There is levied in the City of South Hutchinson, Kansas, an additional one quarter of one percent retailers sales tax which shall take effect October 1, 2005, and the proceeds derived therefrom shall be used for the construction and maintenance of roads and streets in the City of South Hutchinson and for economic development.

(b)   The State Department of Revenue shall administer, enforce and collect such tax pursuant to K.S.A. 12-189 and amendments thereto, except as otherwise specifically provided in K.S.A. 12-189a and amendments thereto, said additional tax shall be identical in its application, and exemptions therefrom, to the Kansas Retailers Sales Tax Act and all laws and regulations of the State Department of Revenue relating to the Kansas Retailers Sales Tax shall apply to said sales tax insofar as such laws and rules and regulations may be made applicable.

(Ord. 05-719; Code 2022)

(a)   A transient guest tax of 7% is levied upon the gross rental receipts, exclusive of charges for incidental service or facilities, derived from or paid by transient guests for sleeping accommodations in any hotel, motel or tourist court located within the City.

(b)   For purposes of this section:

(1)   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 guest, 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 bedrooms furnished for the accommodation of such guests;

(2)   Transient guest means a person who occupies a room in a hotel, motel or tourist court for not more than 28 consecutive days;

(3)   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.

(c)   The taxes levied pursuant to this section 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 and amendments thereto.

(d)   There is created within the records of the City’s finance department a “Tourism and Convention Promotion Fund” (“the Fund”), to which shall be credited all monies received by the City as disbursements form the County or City Transient Guest Tax Fund administered by the Kansas Department of Revenue. Monies credited to the Fund shall be expended only for promotion of conventions and tourism.

(e)   The city may establish one or more committees to make recommendations to the City Council concerning programs and expenditures for promotion of conventions and tourism.

(Ord. 87-505; Ord. 13-831; C.O. No. 15; Ord. 15-853; Ord. 15-855; Code 2022)

(a)   Neighborhood Revitalization Plan. The City Council adopts the Neighborhood Revitalization Plan, attached to Ordinance No. 13-829, labeled Exhibit A and incorporated by reference as if fully set forth herein.

(b)   Designation of Neighborhood Revitalization Area. The City Council hereby designates the real property described in Part I of the Neighborhood Revitalization Plan as the Neighborhood Revitalization Plan Area, finds that the following conditions exist within said area:

(1)   A predominance of buildings which, by reason of dilapidation or obsolescence, are detrimental to public safety, health and welfare;

(2)   A substantial number of deteriorating structures or property which impairs the sound growth of the city, retards the provision of housing and constitutes an economic liability; and

(3)   A predominance of buildings which by reason of age or architecture, should be restored to productive use, and finds that the rehabilitation, conservation and redevelopment of said area is necessary to protect the public health, safety and welfare of the residents of the city.

(c)   Neighborhood Revitalization Fund. The City Council creates a Neighborhood Revitalization Fund to finance the redevelopment of the revitalization area and to provide a rebate of property tax increments as set forth in the revitalization plan.

(Ord. 13-829; Code 2022)