A CHARTER ORDINANCE OF THE CITY OF STOCKTON, KANSAS EXEMPTING THE CITY FROM THE PROVISIONS OF K.S.A. 12 1696 TO 12 16,101 INCLUSIVE, AND PROVIDING SUBSTITUTE AND ADDITIONAL PROVISIONS OF THE SAME SUBJECT, RELATING TO THE LEVY OF A TRANSIENT GUEST TAX.

WHEREAS, K.S.A. 12 1696 to 12-16, 101, inclusive, authorizes a levy by cities of a transient guest tax, which provisions are not uniformly applicable to all cities within the State of Kansas; 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.

NOW, THEREFORE, BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF STOCKTON, KANSAS AS FOLLOWS:

Section 1. Exemptions. The City of Stockton, 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 makes inapplicable to it, the provisions of K.S.A. 12 1296 to 12-16, 101, inclusive, and to provide substitute and additional provisions as hereinafter set forth in this ordinance. The referenced provisions are with enactments or parts thereof which are applicable to this city, but are not applicable uniformly to all cities.

Section 2. Definitions. As used in this ordinance, the following words and phrases shall be defined as follows:

(a)        Person means an individual, firm, partnership, corporation, joint venture or other association of persons;

(b)        Hotel or motel means any structure or building which contains rooms furnished for the purpose of providing lodging, which may or may not also provide meals, entertainment, hunting, 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 provided. This specifically includes hunting lodges and bed and breakfast facilities.

(c)        Transient guest means a person who occupies a room in a hotel or motel for not more than 28 consecutive days.

(d)        Hotel or motel business means any person engaged in the business or renting, leasing or letting quarters, sleeping accommodations, rooms or part thereof in connection with any hotel or motel, including hunting lodges and bed and breakfast facilities.

Section 3. Transient Guest Tax. A transient guest tax shall be levied in the City of Stockton, Kansas, at a rate not to exceed ten percent 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 or motel. The percentage and effective date of such tax shall be determined by the Governing Body and shall be specified in a resolution authorizing the same.

Section 4. Same-Based upon gross rental receipts. The transient guest tax levied pursuant to this ordinance shall be based upon the gross rental receipts collected by any hotel or motel business, including hunting lodges and bed and breakfast facilities.

Section 5. Same-Duty of hotel/motel business. The tax levied pursuant to this ordinance shall be paid by the consumer or user to the hotel or motel 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 practical to the average equivalent thereof. Each hotel or motel business collecting the tax levied hereunder shall be responsible for paying it over (to) the State Department of Revenue in the manner prescribed by K.S.A. 12-1698, and any amendments hereto, and the State Department of Revenue shall administer and enforce the collection of such tax as provided therein.

Section 6. Same-Due and payable. The tax levied and collected pursuant to Section 3 of this ordinance shall become due and payable in a manner prescribed by K.S.A. 12-1698, and amendments thereto, except that all taxes remaining after the two percent deduction for expenses of the Department of Revenue in administration and enforcement of the collection thereof shall be remitted to the City of Stockton, and shall be credited to the Transient Guest Tax Fund and shall be expended out of said fund only as hereinafter provided.

Section 7. Transient Guest Tax Fund. The Transient Guest Tax Fund shall receive the disbursement of money from the Secretary of Revenue of the State of Kansas, as provided in subsection (e) of K.S.A. 12-1698.

Section 8. Same-Moneys expended. Moneys received in the Transient Guest Tax Fund from the Transient Guest Tax shall be expended for, but not limited to, the promotion of tourism, including special events, conventions, parks and recreation, community development, including beautification, economic development, and brochures, postcards, or advertising that will encourage people to visit, to establish a business or to live in Stockton.

(8-5-2008)