This bill amends the existing transient guest tax laws in Kansas by removing the requirement that a hotel, motel, or tourist court must have at least two bedrooms to qualify for tax collection. The new definition allows any structure that provides lodging, regardless of the number of bedrooms, to be subject to the transient guest tax. Specifically, the language in K.S.A. 12-1692 and K.S.A. 12-1696 is revised to eliminate references to "more than two bedrooms" and instead allows for "one or more bedrooms" to qualify as a lodging facility.

Additionally, the bill repeals the existing sections of K.S.A. 12-1692 and K.S.A. 12-1696, streamlining the definitions and requirements for transient guest accommodations. The changes aim to broaden the scope of properties that can be taxed under the transient guest tax, thereby potentially increasing revenue from such taxes. The act will take effect upon its publication in the statute book.

Statutes affected:
As introduced: 12-1692, 12-1696