Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

Previous
Statute Number:12-16,113
Chapter Title:CITIES AND MUNICIPALITIES
Article Title:MISCELLANEOUS PROVISIONS
Tax Type:Transient Guest Tax
Brief Description:Accounting required of expenditures of transient guest
tax moneys.
Keywords:


Body:

12-16,113. Accounting required of expenditures of transient guest tax moneys. Any entity to which funds which in the aggregate in any year exceed $25,000, are provided for convention and tourism promotion purposes from moneys received pursuant to K.S.A. 12-1693 or K.S.A. 12-1697, and amendments thereto, or pursuant to any charter ordinance or resolution which imposes a transient guest tax, shall provide for the separate accounting of the receipt and disbursement of such funds and shall provide to the city or county, as the case requires, an accounting of the receipt and expenditures of such funds in accordance with generally accepted accounting principles within 120 days after the end of the fiscal year of such entity. In the event no such accounting is provided within such time period, funds shall not be provided to the entity unless and until the accounting is provided.
History: L. 1989, ch. 60, 3;L. 1992, ch. 9, 5; July 1.


Date Composed: 04/04/2011 Date Modified: 04/04/2011

Previous