Find Bill
Find Your Legislator
Legislative Deadlines
RSS Feed Permanent URL -A +A

2012 Statute



Prev Article 53. - TRANSIENT GUEST TAXNext


79-5301. Definitions. As used in K.S.A. 2012 Supp. 79-5301 through 79-5304, and amendments thereto, the following words and phrases shall have the meanings respectively ascribed to them herein:

(a) "Person" means an individual, firm, partnership, corporation, joint venture or other association of persons;

(b) "Hotel, motel or tourist court" 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 and having more than eight bedrooms furnished for the accommodation of such guests;

(c) "Transient guest" means a person who occupies a room in a hotel, motel or tourist court for not more than 28 consecutive days;

(d) "Business" means any person engaged in the business of renting, leasing or letting living quarters, sleeping accommodations, rooms or a part thereof in connection with any motel, hotel or tourist court.

History: L. 1998, ch. 199, § 10; May 28.



Prev Article 53. - TRANSIENT GUEST TAXNext