A CHARTER ORDINANCE EXEMPTING THE CITY OF OTTAWA, KANSAS, FROM CERTAIN PROVISIONS OF K.S.A. 12-1696 ET SEQ., RELATING TO THE LEVYING OF A TRANSIENT GUEST TAX AND SETTING FORTH SUBSTITUTE AND ADDITIONAL PROVISIONS FOR THE GOVERNANCE OF THE CITY OF OTTAWA, KANSAS.

WHEREAS, K.S.A. 12-1696 et seq., 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; and,

WHEREAS, the City of Ottawa, Kansas, wishes to exempt itself from certain provisions within K.S.A. 12-1696 et seq., and to provide substitute and additional provisions of its own.

THEREFORE, BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF OTTAWA, KANSAS:

Section 1. Exemption from Non-uniform State Law. The City of Ottawa, Kansas, a municipal corporation and city of the second class, by the power vested in it by Article 12, Section 5 of the Kansas Constitution hereby elects to and does exempt itself and make inapplicable to it the provisions of K.S.A. 12-1697, K.S.A. 12-1698, K.S.A. 12-1699, and K.S.A. 12-16,101, as set forth below, and provide substitute and additional provisions as 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.

Section 2. Transient Guest Tax, Substitute Provisions for K.S.A. 12-1697.

(a)   The Governing Body is hereby authorized to levy a transient guest tax not to exceed the rate of nine percent (9%) upon the gross receipts derived from or paid 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 City Governing Body and shall be specified by ordinary ordinance authorizing the same.

(b)   Any transient guest tax levied pursuant to this Section shall be based upon the gross revenue receipts collected by any business.

(c)   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 the State Department of Revenue shall administer and enforce the collection of such taxes.

(d)   A transient guest tax authorized by this Section shall not be levied until the Governing Body of the City has passed an ordinary ordinance authorizing the same.

Section 3. Purpose of Tax. Substitute Provisions for K.S.A. 12-1698(e). Such funds raised by the transient guest tax may be maintained in the general fund of the City and may be used for any lawful, public purpose.

Section 4. Location. Inapplicability of K.S.A. 12-1699. Under the powers granted to the City of Ottawa by Article 12, Section 5 of the Constitution of the State of Kansas, the governing body hereby declares the provisions of K.S.A. 12-1699 inapplicable to the City of Ottawa.

Section 5. Board. Inapplicability of K.S.A. 12-16,101. Under the powers granted to the City of Ottawa by Article 12, Section 5 of the Constitution of the State of Kansas, the governing body hereby declares the provisions of K.S.A. 12-16,101 inapplicable to the City of Ottawa.

(09-25-2024)