A CHARTER ORDINANCE EXEMPTING THE CITY OF GODDARD, KANSAS, FROM THE PROVISIONS OF K.S.A. 12-1692 THROUGH 12-1699, PROVIDING SUBSTITUTE AND ADDITIONAL PROVISIONS RELATING TO THE LEVY OF A TRANSIENT GUEST TAX, AND REPEALING CHARTER ORDINANCE NOS. 11 AND 18 IN THEIR ENTIRETY.

WHEREAS, K.S.A. 12-1692 to 12-1699 authorizes a levy by cities of a transient guest tax, which provisions are not uniformly applicable to all cities; and

WHEREAS, pursuant to Article 12, Section 5 of the Constitution of the State of Kansas, cities may exempt themselves from such provisions and provide substitute and additional provisions therefore; and

WHEREAS, the City of Goddard, Kansas previously adopted Charter Ordinance Nos. 11 and 18 dealing with said subject.

NOW THEREFORE, 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 virtue of the authority granted in Article 12, Section 5 of the Constitution of the State of Kansas, hereby exempts itself from and makes inapplicable the provisions of K.S.A. 12-1692 through 12-1699, and provides the following substitute and additional provisions on the same subject.

SECTION 2. Definitions.

As used in this Charter Ordinance, the following terms shall have the meanings set forth below:

(a)      “Accommodations broker” means any person engaged in the business of facilitating or arranging the renting, leasing or use of any sleeping accommodations within the City by transient guests, and who charges a fee or receives other compensation for such services.

(b)     “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)      “Hotel, motel, or tourist court” means any structure or building that contains rooms furnished for lodging, which may or may not include meals or services, 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 guests, and which contains more than two (2) bedrooms furnished for that purpose.

(d)     “Person” means any individual, firm, partnership, corporation, joint venture or other association of persons.

(e)      “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;

SECTION 3. Transient guest tax.

(a)      A transient guest tax of nine percent (9%) is hereby levied upon the gross receipts derived from or paid by transient guests for lodging or sleeping accommodations, exclusive of incidental charges, in any hotel, motel, or tourist court located within the City of Goddard. This tax shall also apply to transactions facilitated by accommodations brokers. The rate of the transient guest tax shall be fixed from time to time by ordinance of the City.

(b)     The taxes levied pursuant to this Charter Ordinance shall be paid by the consumer or user to the business or accommodations broker at the time of the rental transaction, and it shall be the duty of each and every business or accommodations broker 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. Transient guest taxes shall be remitted to the Kansas Department of Revenue, which shall administer and enforce the collection in accordance with K.S.A. 12-1694 and 12-1698, and amendments thereto. Taxes shall be remitted monthly, on or before the 25th day of the month following collection, unless a different frequency is approved by the Kansas Department of Revenue.

SECTION 4. Repeal of Charter Ordinances Nos. 11 and 18.

Charter Ordinances Nos. 11 and 18 are hereby repealed, and replaced with this Charter Ordinance.

(12-23-2025; Repealed by C.O. No. 22)