Kansas Administrative Regulations

Regulation Number:92-25-1
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Transient Guest Tax
Tax Type:Transient Guest Tax
Brief Description:Effective date for levy, repeal or change in rate of transient guest
tax.
Keywords:
Effective Date:07/27/2001


Body:

92-25-1. Effective date for levy, repeal, or change
in rate of transient guest tax. The effective date for the
levy, repeal, or change in the rate of a city or county transient
guest tax shall be the first day of the calendar quar-ter
that follows either of these days: (a) The 30th day after
the general or city primary election in which the levy,
repeal, or rate change was approved; or
(b) the 60th day after any other type of election in which
the levy, repeal, or rate change was approved. (Authorized
by K.S.A. 2000 Supp. 12-1694, 12-1698; implementing
K.S.A. 2000 Supp. 12-1693, 12-1694, 12-1697, and 12-1698;
effective, T-83-48, Dec. 22, 1982; effective May 1, 1983;
amended July 27, 2001.)