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;
To fund attractions deemed to have advantage or interest to the City of Goddard.
SECTION 12. This ordinance shall be published once each week for two consecutive weeks in the official city paper.
SECTION 13. 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 of the City of GODDARD, Kansas, not less than two-thirds of the members elect voting in favor thereof this 5th day of August, 2013.