Kansas Rental / transient occupancy tax

Rental / transient occupancy tax in Kansas

In Kansas counties over 300,000 population (and cities in them), local governments may levy a transient guest tax of up to 2% on sleeping-accommodation receipts from guests staying 28 days or less. Other cities and counties use related statutes for their own guest taxes. Statute text: "the governing body of any county having a population of more than 300,000 or the governing body of any city, all or any portion of which is located within such county, is hereby authorized to levy a transient guest tax at not to exceed the rate of 2% upon the gross receipts derived from or paid directly or through an accommodations broker by transient guests for sleeping accommodations in any hotel, motel or tourist court" (K.S.A. 12-1693(a); definitions 12-1692).

Verified Source: K.S.A. 12-1693(a); 12-1692 · last checked 2026-10-16