Session of 1999
SENATE BILL No. 163
By Committee on Assessment and Taxation
1-28
9 AN ACT relating to transient guest tax; defining terms; amending K.S.A.
10 1998 Supp. 12-1692 and 12-1696 and repealing the existing sections.
11
12 Be it enacted by the Legislature of the State of Kansas:
13 Section 1. K.S.A. 1998 Supp. 12-1692 is hereby amended to read as
14 follows: 12-1692. As used in this act, the following words and phrases
15 shall have the meanings respectively ascribed to them herein:
16 (a) "Person" means an individual, firm, partnership, corporation, joint
17 venture or other association of persons;
18 (b) "Hotel, motel or tourist court" means any structure or building
19 which contains rooms furnished for the purposes of providing lodging,
20 which may or may not also provide meals, entertainment or various other
21 personal services to transient guests, and which is kept, used, maintained,
22 advertised or held out to the public as a place where sleeping accom-
23 modations are sought for pay or compensation by transient or permanent
24 guests and having more than two bedrooms furnished for the accom-
25 modation of such guests. Such phrase shall include rooms which are made
26 available to a transient guest and which are located upon the campus of
27 any college or university whether or not such rooms are held out to the
28 public for hire;
29 (c) "Transient guest" means a person who occupies a room in a hotel,
30 motel or tourist court for not more than 28 consecutive days;
31 (d) "Business" means any person engaged in the business of renting,
32 leasing or letting living quarters, sleeping accommodations, rooms or a
33 part thereof in connection with any motel, hotel or tourist court. Such
34 term shall include a college or university whether or not engaged in such
35 business;
36 (e) "Convention and tourism promotion" means: (1) Activities to at-
37 tract visitors into the community through marketing efforts, including
38 advertising, directed to at least one of the five basic convention and tour-
39 ism market segments consisting of group tours, pleasure travelers, asso-
40 ciation meetings and conventions, trade shows and corporate meetings
41 and travel; and (2) support of those activities and organizations which
42 encourage increased lodging facility occupancy; and
43 (f) "Accommodations broker" means any business which maintains
44 an inventory of two or more rooms in one or more locations which are
45 offered for pay to a person or persons for not more than 28 consecutive
46 days.
47 Sec. 2. K.S.A. 1998 Supp. 12-1696 is hereby amended to read as
48 follows: 12-1696. As used in this act, the following words and phrases
49 shall have the meanings respectively ascribed to them herein:
50 (a) "Person" means an individual, firm, partnership, corporation, joint
51 venture or other association of persons;
52 (b) "Hotel, motel or tourist court" means any structure or building
53 which contains rooms furnished for the purposes of providing lodging,
54 which may or may not also provide meals, entertainment or various other
55 personal services to transient guests, and which is kept, used, maintained,
56 advertised or held out to the public as a place where sleeping accom-
57 modations are sought for pay or compensation by transient or permanent
58 guests and having more than two bedrooms furnished for the accom-
59 modation of such guests. Such phrase shall include rooms which are made
60 available to a transient guest and which are located upon the campus of
61 any college or university whether or not such rooms are hold out to the
62 public for hire;
63 (c) "Transient guest" means a person who occupies a room in a hotel,
64 motel or tourist court for not more than 28 consecutive days;
65 (d) "Business" means any person engaged in the business of renting,
66 leasing or letting living quarters, sleeping accommodations, rooms or a
67 part thereof in connection with any motel, hotel or tourist court. Such
68 term shall include a college or university whether or not engaged in such
69 business;
70 (e) "Convention and tourism promotion" means: (1) Activities to at-
71 tract visitors into the community through marketing efforts, including
72 advertising, directed to at least one of the five basic convention and tour-
73 ism market segments consisting of group tours, pleasure travelers, asso-
74 ciation meetings and conventions, trade shows and corporate meetings
75 and travel; and (2) support of those activities and organizations which
76 encourage increased lodging facility occupancy; and
77 (f) "Accommodations broker" means any business which maintains
78 an inventory of two or more rooms in one or more locations which are
79 offered for pay to a person or persons for not more than 28 consecutive
80 days.
81 Sec. 3. K.S.A. 1998 Supp. 12-1692 and 12-1696 are hereby repealed.
82 Sec. 4. This act shall take effect and be in force from and after its
83 publication in the statute book.