A CHARTER ORDINANCE THAT REPEALS CHARTER ORDINANCE NO. 24-10, AND THAT EXEMPTS THE CITY OF MAIZE, KANSAS FROM THE PROVISIONS OF K.S.A. 12-1696 AND K.S.A. 12-1697 (a), (b) and (c)  THAT  BOTH APPLY TO THE CITY OF MAIZE, KANSAS AND ARE PART OF AN ENACTMENT THAT DOES NOT APPLY UNIFORMLY TO ALL CITIES.

Section 1. Charter Ordinance No. 24-10 is repealed.

Section 2. The City of Maize, Kansas by power vested in the City of Maize, Kansas by Article 12, Section 5 of the Constitution of the State of Kansas, elects to exempt itself from, and make inapplicable to it, the provisions of K.S.A. 12-1696,  a statute which is part of an enactment (The Kansas Transient Guest Tax Act, K.S.A. 12-1692 et seq.), which applies to the City of Maize, Kansas and does not apply uniformly to all cities in Kansas. Substitute, and additional provisions that replace  K.S.A. 12-1696 are set forth in Section 3 of this charter ordinance.

Section 3. As used in this charter ordinance and in the State of Kansas Transient Guest Tax Act, the following words and phrases shall have the meanings respectively ascribed to them herein:

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

(b)        "Hotel, motel or tourist court" means any structure or building which contains rooms furnished for the purposes of providing lodging, which may or may not also provide meals, entertainment 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 sought for pay or compensation by transient or permanent guests and having more than two bedrooms furnished for the accommodation of such guests;

(c)        "Transient guest" means a person who occupies a room in a hotel, motel, or tourist court for not more than 28 consecutive days;

(d)        "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;

(e)        "Convention and tourism promotion" as used in the Kansas Transient Guest Tax Act and as specifically used at K.S.A. 12-1698 means programs, projects, events, activities, economic development activities, or public improvements that promote, enhance, advance, or retain tourism by potentially attracting non-residents visitors to the City of Maize, Kansas and conventions to the City of Maize, Kansas, including the payment of principal and interest on bonds issued for such purposes.

(f)         "Accommodations broker" means any business which maintains an inventory of two or more rooms in one or more locations which are offered for pay to a person or persons for not more than 28 consecutive days.

Section 4. The City of Maize, Kansas by power vested in the City of Maize, Kansas by Article 12, Section 5 of the Constitution of the State of Kansas, elects to exempt itself from, and make inapplicable to it, the provisions of K.S.A. 12-1697 (a), (b), (c),  a statute which is part of an enactment (The Kansas Transient Guest Tax Act, K.S.A. 12-1692 et seq.), which applies to the City of Maize, Kansas and does not apply uniformly to all cities in Kansas. Substitute, and additional provisions that replace  K.S.A. 12-1697 (a), (b) and (c) are set forth in Section 5 of this charter ordinance.

Section 5. Transient guest tax.

(a)        In order to provide revenues to promote tourism and conventions, the governing body of the City is hereby authorized to levy a transient guest tax at a rate of not to exceed twelve percent (12%) 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 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 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 tax.

(6-29-2023)