Charter Ordinance No. 83  


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  • A CHARTER ORDINANCE EXEMPTING THE CITY OF WICHITA, KANSAS, FROM THE PROVISIONS OF K.S.A. 12-1692, 12-1693 AND 12-1695 AND K.S.A. 1981 SUPP. 12-1694, 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, AND REPEALING CHARTER ORDINANCES NO. 73 AND 74.

    BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF WICHITA, KANSAS:

    SECTION 1. The City of Wichita, Kansas, a commission-manager city of the first 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, 12-1693 and 12-1695 and K.S.A. 1981 Supp. 12-1694, 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 eight (8) 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. (Amended and repealed—See Charter Ordinance No. 124.)

    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 last day of the month immediately succeeding the month in which it is collected, with the first payment due and payable on or before the last day of October, 1982, 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 said 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 (10%) 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 (d) of K.S.A. 1981 Supp. 12-1694 and herein.

    SECTION 10. A "Tourism and Convention Fund" is hereby established to receive disbursements of moneys from the Secretary of Revenue, as provided in subsection (d) of K.S.A. 1981 Supp. 12-1694.

    SECTION 11. (Amended and repealed—See Charter Ordinance No. 91, §§ 2 and 3.)

    SECTION 12. (Amended—See Charter Ordinance No. 106, § 8.)

    SECTION 13. Charter Ordinances No. 73 and 74 of the City of Wichita, Kansas, are hereby repealed.

    SECTION 14. This ordinance shall be published once each week for two consecutive weeks in the official city paper.

    SECTION 15. This is a Charter Ordinance and shall take effect sixty-one (61) days after final publication unless a sufficient petition for referendum held on the ordinance as provided in Article 12, Section 5, Subdivision (c)(3) of the Constitution of the State of Kansas, in which case, the ordinance shall become effective if approved by a majority of the electors voting thereon.

    PASSED BY THE GOVERNING BODY, not less than two-thirds of the members elect voting in favor thereof this 6th day of July, 1982.

    ALBERT J. KIRK
    Mayor

    ATTEST: (Seal)

    DONALD C. GISICK
    City Clerk