A charter ordinance exempting the City of Iola, Kansas, from the provisions of K.S.A. 12-1696 to 12- 16,101, inclusive, and providing substitute and additional provisions on the same subject, relating to the levy of a transient guest tax for tourism and conventions.

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; 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, therefor.

Section 1. - [City exempted from K.S.A. 12-1696—12-16,101.]

The City of Iola, Kansas, a city of the second 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. 12-1696 to 12-16,101, inclusive, and to provide substitute and additional provisions as hereinafter set forth in this Ordinance. The referenced provisions are either enactments or parts thereof which are applicable to this city, but are not applicable uniformly to all cities.

(Charter Ord. 12, § 1(1), 10-22-96)

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 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;

(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 of renting, leasing or letting quarters, sleeping accommodations, rooms or a part thereof in connection with any hotel or motel;

(e)        “Tourism” means the practice of touring or traveling for recreation, business or education; and

(f)         “Touring” means a trip, excursion or circular journey for business, recreation or education.

(Charter Ord. 12, § 1(2), 10-22-96)

Section 3. - [Tax imposed.]

A transient guest tax shall be levied in the City of Iola, Kansas at a rate not to exceed five 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.

(Charter Ord. 12, § 1(3), 10-22-96)

Section 4. - [Basis of tax.]

The transient guest tax levied pursuant to this Ordinance shall be based upon the gross rental receipts collected by any hotel or motel business.

(Charter Ord. 12, § 1(4), 10-22-96)

Section 5. - [Payment.]

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 such business to collect from the consumer or user the full payment of any such tax, or an amount equal as nearly possible or practicable to the average equivalent thereto. 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 thereto, and the State Department of Revenue shall administer and enforce the collection of such tax as provided therein.

(Charter Ord. 12, § 1(5), 10-22-96)

Section 6. - [Due date.]

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 Iola, and shall be credited to the “Tourism and Convention Fund” hereinafter established and shall only be expended out of said fund as hereinafter provided.

(Charter Ord. 12, § 1(6), 10-22-96)

Section 7. - [Tourist and convention fund.]

A “Tourism and Convention Fund” is hereby established to receive disbursements of money from the Secretary of Revenue of the State of Kansas, as provided in subsection (d) of K.S.A. 12-1698.

(Charter Ord. 12, § 1(7), 10-22-96)

Section 8. - [Use of funds.]

Moneys in the Tourism and Convention Fund shall only be expended as follows:

(a)        The Convention and Tourism Committee hereinafter established shall annually consider all requests for expenditure of transient guest tax funds, and shall prepare a budget of expenditures for each year to be submitted to the Governing Body for its approval and action.

(b)        The Governing Body shall consider the expenditures proposed from the Tourism and Convention Fund by the Convention and Tourism Committee, and shall adopt a budget of such expenditures which may vary from the proposal of the Convention and Tourism Committee in the discretion of the Governing Body. The Governing Body may at any time seek further advice and recommendations from the Convention and Tourism Committee regarding such expenditures, but reserves the exclusive authority to make final decisions on them.

(c)        Such funds may be used:

(1)        To contract with any agency, organization or group of firms to promote conventions and tourism within the City and its environs;

(2)        To provide for the operation, maintenance, expansion or development or City facilities connected with convention and tourism;

(3)        To defray the cost of providing municipal service to convention and tourism functions, including police, fire, street department or park and recreation department functions;

(4)        To create innovative projects and activities promoting conventions and tourism.

(5)        To promote the general economic welfare of the City and its environs, including the attraction of industry.

(Charter Ord. 12, § 1(8), 10-22-96)

Section 9. - [Convention and tourism committee.]

The Governing Body shall establish a “Convention and Tourism Committee” consisting of at least five but not more than nine members. Said committee shall consist of the following members:

(a)        At least one representative of the Governing Body or City staff;

(b)        At least one representative of the Iola Chamber of Commerce;

(c)        At least one representative of the hotel and motel industry; and

(d)        At least two citizens at large.

Two members of the Convention and Tourism Committee may reside outside of the City of Iola. All other members shall be residents of the City of Iola. Members of the Convention and Tourism Committee shall be appointed by the Mayor with the consent of the Governing Body.

Two of the members of the Convention and Tourism Committee shall be appointed for a term of one year, and three members shall be appointed for a term of two years; and thereafter, all members shall be appointed for a term of two years. All terms are to begin on September 15 of each year.

In case of death, incapacity, resignation or disqualification of any member, the person appointed to such vacancy shall be appointed for only the unexpired term of the person leaving the Convention and Tourism Committee.

(Charter Ord. 12, § 1(9), 10-22-96)

Section 10. - [Contracts.]

The City of Iola, Kansas, upon adoption of a resolution authorizing the levy of a transient guest tax, shall have authority to contract for the expenditure of moneys from the Tourism and Convention Fund.

(Charter Ord. 12, § 1(10), 10-22-96) (6-27-89)