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

Article 1-9-D of the Lenexa City Code, titled Convention and Tourism, holds the lodging tax. Section 1-9-D-1 applies the tax to the gross rental receipts derived from or paid by transient guests for lodging or sleeping accommodations in any hotel or motel, and it excludes charges for incidental services or facilities. The Code caps the rate at ten percent (10%) but does not print the current percentage. The Council fixes the percentage and effective date in a resolution.

Section 1-9-G-1 supplies the definitions. A transient guest is a person who occupies a room in a hotel, motel or tourist court for not more than twenty eight (28) consecutive days. A hotel, motel or tourist court is any structure or building containing rooms furnished for lodging, held out to the public as a place where sleeping accommodations are sought for pay, and having more than two (2) bedrooms furnished for guests. The defined business is any person renting, leasing or letting living quarters, sleeping accommodations or rooms in connection with a motel, hotel or tourist court.

Section 1-9-D-2 creates the Tourism and Convention Fund to receive disbursements from the Secretary of Revenue under subsection (e) of K.S.A. 12-1698. Section 1-9-D-3 restricts the revenue to conventions and tourism, activities and organizations that encourage increased lodging facility occupancy, and economic development. Listed uses include contracting with agencies to promote conventions and tourism, operating City facilities connected with conventions or tourism, paying principal or interest on bonds for convention, community or civic centers, and defraying the cost of Finance, Legal, Police, Fire, Municipal Services and Parks and Recreation personnel at festivals and conventions.

The tax sits beside a separate annual occupational license tax. The Section 2-12-A-1 schedule lists Motels at $5.50 per rental room, and motel shops, restaurants, banquet and ballroom facilities are taxed as individual businesses. On short-term rentals, Section 2-16-A-6(F) makes compliance with transient guest tax collection requirements a condition of a rental license, while Section 2-16-A-3 exempts state-licensed hotels and motels from the rental licensing article.