A CHARTER ORDINANCE EXEMPTING THE CITY OF BONNER SPRINGS, KANSAS FROM THE PROVISIONS OF K.S.A. 12-1697 RELATING TO THE LEVY OF A TRANSIENT GUEST TAX WITHIN THE CITY AND PROVIDING SUBSTITUTE AND ADDITIONAL PROVISIONS ON THE SAME SUBJECT BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF BONNER SPRINGS, KANSAS THAT:

SECTION I: The City of Bonner Springs, Kansas, by the power vested in it by Article 12, Section 5 of the Constitution of the State of Kansas, hereby elects to make inapplicable to it, and exempt itself from the provisions of K.S.A. 12-1697 which applies to said city but not uniformly to all cities and to provide substitute provisions on the same subject as hereinafter provided.

SECTION II: In order to provide revenue to promote tourism and conventions, there is hereby levied a transient guest tax of six (6%) percent 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 location within the City of Bonner Springs, Kansas. The terms used in this ordinance shall be applied as defined in K.S.A. 12-1696 the provisions of which are hereby incorporated herein by reference.

SECTION Ill: Any transient guest tax levied pursuant to this section shall be based upon 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 to paying over the sums to the State Department of Revenue in the manner prescribed by K.S.A. 12-1698 and the State Department of Revenue shall administer and enforce the collection of such taxes.

(09-09-2019)