Charter Ordinance No. 18
A CHARTER ORDINANCE AMENDING CHARTER ORDINANCE NO. 15, WHICH IS A CHARTER ORDINANCE EXEMPTING THE CITY OF ABILENE, KANSAS, FROM THE PROVISIONS OF K.S.A. 12-1696 TO 12-16,101, INCLUSIVE, 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 therefore;
NOW, THEREFORE, BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF ABILENE, KANSAS;
Section 1. The City of Abilene, 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 form 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 reference provisions are either enactments or parts thereof which are applicable to this city, but are not applicable uniformly to all cities.
Section 2. As used in this ordinance, the following words and phrases shall be defined as follows:
Section 3. A transient guest tax shall be levied in the City of Abilene, Kansas, at a rate not to exceed 9 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.
Section 4. The transient guest tax levied pursuant to the ordinance shall be based upon the gross rental receipts collected by any hotel or motel business.
Section 5. 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 amount of any such tax, or an amount equal as nearly possible or practical to the average equivalent thereof. 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 herein.
Section 6. 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 2 percent deduction for expenses of the Department of Revenue in administration and enforcement of the collection thereof shall be remitted to the City of Abilene, and shall be credited to the Convention and Visitor Fund hereinafter established and shall only be expended out of said fund as hereinafter provided.
Section 7. A "Convention and Visitor 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.
Section 8. Monies in the "Convention and Visitor Fund" shall only be expended as follows:
Section 9. A "Convention and Visitor Bureau" is hereby established to advise the Governing Body and make recommendations concerning programs and expenditures for conventions and tourism. The bureau will consist of thirteen members appointed by the Mayor and confirmed by the City Commission. Members shall be appointed for terms of three years each and each shall serve until a successor is appointed and qualified. The member of the Abilene Chamber of Commerce shall serve a one (1) year term ending April 30 each year. Any vacancies in the membership of the bureau shall be filled by the appointment of a new member as in the case of the original appointment, to fill the unexpired terms of the member whose office is vacant.
Section 10. Each member of the Convention and Visitor Bureau shall be a representative of one of the following groups:
In making appointments to the bureau, the Mayor shall designate which group the appointed member is to represent. No more than four representatives from any one of the above groups shall be members of the committee at any time. The bureau shall hold regular meetings at a time and place to be established by them, subject to approval of the Governing Body. All meetings shall be open to the public. The bureau shall elect a chairman and secretary, which shall also be the vice-chairman. No member of the bureau shall receive any compensation for service thereon. Any member who is absent for three consecutive regular meetings shall be deemed to have resigned, and a successor shall be appointed.
Section 11. The City of Abilene, Kansas, upon adoption of a resolution authorizing a levy of a transient guest tax, shall have authority to contract for the expenditure of monies from the Convention and Visitor Fund.
(08-11-2008; Superceded in part by C.O. No. 30)