CHARTER ORDINANCE NUMBER 40
A CHARTER ORDINANCE EXEMPTING THE CITY OF SALINA, KANSAS FROM THE PROVISIONS OF K.S.A. 12-1697 AND PROVIDING SUBSTITUTE AND ADDITIONAL PROVISIONS ON THE SAME SUBJECT RELATING TO PROMOTION OF TOURISM AND CONVENTION, AUTHORIZING THE LEVYING OF A TRANSIENT GUEST TAX BY CITIES; AND REPEALING CHARTER ORDINANCE NUMBER 35.
BE IT ORDAINED by the Governing Body of the City of Salina, Kansas:
Section 1. Election to Exempt. The City of Salina, Kansas (the “City”) by virtue of the powers vested in it by Article 12, Section 5, of the Constitution of the State of Kansas, hereby elects to exempt itself from and hereby make inapplicable to it Section 12-1697, Kansas Statutes Annotated, that applies to the City, but is part of an enactment which does not apply uniformly to all cities, and thereby provides substitute and additional provisions on the same subject as hereinafter provided.
Section 2. Substitute and Additional Provisions. The City of Salina, Kansas hereby adopts the following substitute and additional provisions of Section 12-1697, Kansas Statutes Annotated:
Promotion of tourism and conventions; tax levy by city; basis of tax; payment and collection; requirements prior to levy.
- In order to provide revenues to promote tourism and conventions, the governing body of the city is authorized to levy a transient guest tax at not to exceed the rate of 7.75% upon the gross 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.The percentage of such tax shall be determined by the governing body of the city and shall be specified in the ordinance authorizing the same.
- Any transient guest tax levied pursuant to this section shall be based on the gross rental receipts collected by any business or accommodations broker.
- The taxes 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 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 over the same to the state department of revenue in the manner prescribed by K.S.A. 12-1698, and amendments thereto, and the state department of revenue shall administer and enforce the collection of such taxes.
- A transient guest tax authorized by this section shall not be levied until the governing body of the city has passed an ordinance authorizing the same.
- The collection of a city transient guest tax authorized to be levied pursuant to this section shall commence on the first day of the calendar quarter next following the 30th day after the date of the receipt by the department of revenue of the ordinance authorizing the levy of such tax.
Section 3. Repealer. Charter Ordinance 35 of the City of Salina, Kansas, is hereby repealed.
Section 4. Publication of Ordinance. This Charter Ordinance shall be published once each week for two consecutive weeks in the official City newspaper.
Section 5. Effective Date. This Charter Ordinance shall take effect sixty-one (61) days after final publication unless a sufficient petition for a referendum is filed requiring a referendum to be held on this 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, not less than two-thirds of the members elect voting in favor thereof.
Introduced: May 17, 2021
Passed: May 24, 2021
Passed by a vote of: 5 - yes;
0 - no;
0 - abstain.
Melissa Rose Hodges, Mayor
JoVonna A. Rutherford, City Clerk