A CHARTER ORDINANCE EXEMPTING THE CITY OF MOUNDRIDGE, KANSAS FROM THE PROVISIONS OF K.S.A. 12-1697 RELATING TO IMPOSITION OF A TRANSIENT GUEST TAX UPON SLEEPING ACCOMMODATIONS WITHIN THE CITY, AND PROVIDING SUBSTITUTE AND ADDITIONAL PROVISIONS THEREFOR.
WHEREAS, Article 12, Section 5 of the Constitution of the State of Kansas (the “Act”), provides that cities may exercise certain home rule powers, including passing charter ordinances which exempt such cities from non-uniform enactments of the Kansas Legislature; and
WHEREAS, the City of Moundridge, Kansas (the “City”) is a city, as defined in the Act, duly created and organized, under the laws of the State of Kansas; and
WHEREAS, K.S.A. 12-1697 is part of an enactment of the Kansas Legislature relating to transient guest tax upon sleeping accommodations, which enactment is applicable to the City, but is not uniformly applicable to all cities within the State of Kansas; and
WHEREAS, the governing body of the City (the “Governing Body”) desires, by charter ordinance, to exempt the City from the provisions of K.S.A. 12-1697, and to provide substitute and additional provisions therefor.
NOW THEREOFRE, BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF MOUNDRIDGE, KANSAS:
Section 1. Exemption.
The City, by virtue of the powers vested in it by the Act, hereby elects to exempt itself from and make inapplicable to it the provisions of K.S.A. 12-1697, and shall be governed by the following substitute and additional provisions contained herein.
Section 2. Transient Guest Tax.
(a) In order to provide revenues to promote tourism and conventions, the Governing Body is hereby authorized to levy a transient guest tax at a rate not to exceed five percent (5%) upon the gross receipts derived from or paid directly or through an accommodation 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. The rate of any such tax shall be fixed from time to time by ordinance of the City.
(b) Any transient guest tax levied pursuant to this Charter Ordinance shall be based on the gross rental receipts collected by any business.
(c) The taxes levied pursuant to this Charter 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 as possible or practicable to the average equivalent thereto. Each business collecting any of the taxes levied hereunder shall be responsible for paying same over to the Kansas Department of Revenue in the manner prescribed by K.S.A. 12-1698, and amendments thereto.
(d) The collection of the taxes levied pursuant to this Charter Ordinance shall commence on the first day of the calendar quarter next following the 30th day after the date of the receipt by the Kansas Department of Revenue of the ordinance fixing the rate of such tax.