Sedgwick County, KS Hotels & Lodging: Transient Occupancy Tax (2026)

Charter Resolution No. A. and substituted the county's own levy. Section 3 sets the rate at five percent (5%) on gross rental receipts a business derives from transient guests for lodging, excluding charges for incidental services or facilities, in any hotel, motel or tourist court located in the unincorporated area of the county. A "Hotel, Motel or Tourist Court" is defined as a structure with more than two bedrooms furnished for guest accommodation, and a "Transient Guest" is someone who occupies a room for not more than twenty-eight (28) consecutive days, so longer-term renters fall outside the tax.

Section 4 makes the business responsible for collecting the tax from the paying guest and remitting it. Section 5 sets the payment schedule: the tax is due monthly, on or before the last day of the month following the month it was collected, though a business may align payments with its Kansas retailers' sales tax filing schedule with the Secretary of Revenue's approval. Section 6 gives the Secretary of Revenue's office the right to inspect a business's books and records at reasonable times during business hours to verify report accuracy, and Section 8 authorizes the Secretary to administer and enforce collection.

Collected funds are paid into the State Treasury daily; the state keeps 2% to cover administration costs, and the remainder is credited to Sedgwick County's special revenue account for transient guest taxes, remitted to the County Treasurer at least quarterly. Sections 9 and 10 direct that money into a special tourism account the Board of County Commissioners may spend to promote the county's Division of Culture and Recreation. This resolution repealed the county's earlier Charter Resolution No. 32.