(a)   A transient guest tax of five percent (5%) shall be levied upon the gross rental receipts derived from or paid directly or through an accommodations broker by transient guests for sleeping accommodations, exclusive of charges for incidental services or facilities, in any hotel, motel or tourist court located within the City.

(b)   For purposes of this section, the terms “hotel, motel or tourist court,” “transient guest,” and “business” shall have the meanings set out in K.S.A. 12-1696, as amended from time to time.

(c)   The tax 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 such tax, or an amount equal as nearly as possible or practicable to the average equivalent thereof. Each business collecting any of the tax levied hereunder shall be responsible for paying over the same to the Kansas Department of Revenue in the manner prescribed by K.S.A. 12-1698 and amendments thereto.

(d)   There is hereby 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 city transient guest tax fund administered by the Kansas Department of Revenue. Monies credited to the Fund shall be expended only for the promotion of conventions and tourism.

(K.S.A. 12-1696 et seq.; C.O. No. 9; Ord. 943)