Synopsis: The Transient Guest Tax Act is a nonuniform act. As such, a county may exempt itself from provisions of the Act under its home-rule powers through a charter ordinance or resolution. Sherman County’s Charter Resolution No. 18 was a permissible use of its statutory authority. However, once it exempted itself, Sherman County cannot then require the Kansas Department of Revenue to collect the tax. Cited herein: K.S.A. 12-1696; K.S.A. 12-1697; K.S.A. 12-1698; K.S.A. 12-1699; K.S.A. 12-16,113; K.S.A. 19-101; K.S.A. 19-101a; K.S.A. 19-101b; K.S.A. 75-704.
Source: Kansas Attorney General Opinions
