A CHARTER ORDINANCE EXEMPTING THE CITY OF ST. FRANCIS, 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.
BE IT ORDAINED BY THE GOVERNMENT BODY OF THE CITY OF ST. FRANCIS, KANSAS:
SECTION 1. The City of St. Francis, Kansas, by virtue of 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.
SECTION 2. 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;
(f) Touring means a trip, excursion or circular journey for business, recreation or education;
(g) Bed and breakfast means any person engaged in offering a sleeping room or rooms, the cost of which includes a breakfast on a regular basis. This may be in their home or in a separate house or dwelling.
SECTION 3. A transient guest tax shall be levied in the City of St. Francis, Kansas, at a rate of three percent (3%) 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, motel or bed and breakfast. The percentage and effective date of such tax shall be determined by the Governing Body.
SECTION 4. The transient guest tax levied pursuant to this ordinance shall be based upon the gross rental receipts collected by any hotel, motel or bed and breakfast business.
SECTION 5. The tax levied pursuant to this ordinance shall be paid by the consumer or user to the hotel, motel or bed and breakfast 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 practicable to the average equivalent thereto. Each hotel, motel or bed and breakfast business collecting the tax levied thereunder 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.
SECTION 6. The tax levied and collected pursuant to Section 3 of this ordinance shall become due and payable in the manner prescribed by K.S.A. 12-1698, and amendments thereto, except that all taxes remaining after the two percent (2%) deduction for expenses of the Department of Revenue in administration and enforcement of the collection thereof shall be remitted to the City of St. Francis, and shall be credited to the ‘Tourism and Convention Fund’ hereinafter established and shall only be expended out of said fund as hereinafter provided.
SECTION 7. A ‘Tourism and Convention Fund’ is hereby established to received disbursements of money from the Secretary of Revenue of the State of Kansas, as provided in subsection (e) of K.S.A. 12-1698.
SECTION 8. Moneys in the ‘Tourism and Convention Fund’ shall only be expended as follows:
(a) The Convention and Tourism Bureau 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 Bureau, and shall adopt a budget of such expenditures which may vary from the proposal of the Convention and Tourism Bureau in the discretion of the Governing Body. The Governing Body may at any time seek further advice and recommendations from the convention and Tourism Bureau 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 of City facilities connected with convention and tourism;
(3) to defray the cost of providing municipal services 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.
SECTION 9. A ‘Convention and Tourism Bureau’ is hereby established to advise the Governing Body and make recommendations concerning programs and expenditures for conventions and tourism. The Bureau shall consist of three (3) members appointed by the Mayor and confirmed by the City Council. Initially, one member shall be appointed to a term ending June 1, 2005; one member shall be appointed to a term ending June 1, 2006; and one member shall be appointed to a term ending June 1, 2007. Thereafter, at the expiration of the terms of the original members, their successors shall be appointed for terms of three (3) years each and each shall serve until a successor is appointed. 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 term of the member whose office is vacant.
SECTION 10. Membership of the Convention and Tourism Bureau shall be as follows:
(a) One from owners, operators or employees of persons engaged in the hotel or motel business within the City, whether such member resides inside or outside the City;
(b) One from owners, operators or employees of person engaged in the retail business within the City, whether such member resides inside or outside the City;
(c) One from the Chamber of Commerce or Economic Development Organization in the City of St. Francis.
In making appointments to the Bureau, the Mayor shall designate which group the appointed member is to represent. 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 members of the Bureau shall receive any compensation for service thereon. Any member who is absent for three consecutive regular meetings or four meeting within one year with no reasonable excuse shall be deemed to have resigned, and a successor shall be appointed. The reasonableness of the excuse shall be determined by the Governing Body.
SECTION 11. The City of St. Francis, Kansas shall have authority to contract for the expenditure of moneys from the Tourism and Convention Fund.
SECTION 12. Interest and penalties for failure to pay or untimely payment of transient guest tax from and after the effective date of this ordinance:
(a) If any taxpayer shall fail to pay the tax levied pursuant to this ordinance, and amendments thereto, at the time required by or under the provisions of this ordinance and amendments thereto, there shall be added to the unpaid balance of the tax, interest and the rate per month prescribed by subsection (a) of K.S.A. 79-2968, and amendments thereto, from the date the tax was due until paid.
(b) If any taxpayer due to negligence or intentional disregard fails to file a return or pay the tax due at the time required by or under the provisions of this ordinance and amendments thereto, there shall be added to the tax a penalty in an amount equal to ten percent (10%) of the unpaid balance of tax due.
(c) If any person fails to make a return, or to pay any tax, within sixty (60) days from the date the return or tax was due, except in the case of an extension of time granted by the director, there shall be added to the tax due a penalty equal to twenty-five percent (25%) of the amount of such tax.
(d) If any taxpayer, with fraudulent intent, fails to pay any tax or make, render or sign any return, or to supply any information, within the time required by or under the provisions of this ordinance, and amendments thereto, there shall be added to the tax a penalty in the amount equal to fifty percent (50%) of the unpaid balance of tax due.
(e) Penalty or interest applied under the provisions of subsections (a) and (d) shall be in addition to the penalty added under any other provisions of this section, but the provisions of subsections (b) and (c) shall be mutually exclusive of each other.
(f) Whenever, in the judgment of the director, the failure of the taxpayer to comply with the provisions of subsections (b) and (c) was due to reasonable causes and not willful neglect, the director may waive or reduce any of the penalties upon making a record of the reasons therefore.
(g) In addition to all other penalties provided by this section, any person who willfully fails to make a return or to pay any tax imposed under this ordinance, and amendments thereto, or who makes a false or fraudulent return, or fails to keep any books or records necessary to determine the accuracy of the person’s reports, or who willfully violates any regulations of the secretary of revenue, for the enforcement and administration of the provisions of this ordinance, inclusive, and amendments thereto, or who aids and abets another in attempting to evade the payment of any tax imposed by this ordinance, and amendments thereto, or who violates any other provision of this ordinance, and amendments thereto, shall upon conviction thereof, be fined not less than $100.00 nor more than $1,000.00, or be imprisoned in the county jail not less than one month nor more than six months, or be both so fined and imprisoned, in the discretion of the court.
(06-08-2004)