Notice Number:92-09
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Kansas Hotels/Motels
Effective Date:05/22/1992

NOTICE #92-9

TO: Kansas Hotels/Motels

FROM: Kansas Department of Revenue

RE: 1992 Legislative Changes

DATE: May 22, 1992

House Bill no. 2892 enacted by the 1992 Session of the Kansas Legislature raised the state sales compensating rate from 4.25% to 4.9%, effective June 1, 1992. Additionally, this new legislation repealed the sales tax exemption, effective June 1, 1992, where hotel/motel rooms are rented by an individual, firm, association or corporation for a period of more than 28 consecutive days. Therefore, the rental of hotel and motel rooms are subject to the 4.9% sales tax rate plus any applicable local tax(es), regardless of the number of days that the room is occupied.

The additional revenue generated by the enactment of House Bill No. 2892 is earmarked for "School Finance". This revenue must be strictly accounted for. Therefore all motels and hotels affected by this legislation must notify the Kansas Department of Revenue by completing the enclosed "Supplemental Registration Form". This form is designed to assist the department in insuring that all motels and hotels in the state of Kansas are properly registered to collect the Kansas retailers' sales tax(es). All motels and hotels affected by House Bill no. 2892 shall receive newly formatted sales tax returns.

The enactment of Senate Bill No. 212 by the 1992 Legislature amends the Kansas Transient Guest Tax Laws by changing the date that transient guest tax returns must be filed and tax paid from the last day of the month to the 25th day of the month following the reporting period. This legislation is effective July 1, 1992.

The 1992 Legislature also enacted Senate Bill No. 484, which redefines "hotel, motel or tourist court" as 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 and having more than two bedrooms furnished for the accommodation of such guests. Senate Bill No. 484 only affects transient guest tax. This legislation is also effective July 1, 1992.

Should you have any questions regarding this Revenue Notice, or need additional information with respect to the Kansas Retailers' Sales Tax Act, please write the Taxpayers Assistance Bureau, Kansas Department of Revenue, Topeka, Kansas 66625-0001, or call (913) 296-0222.

Date Composed: 10/06/1997 Date Modified: 10/10/2001