Overland Park, KS Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Maximum rate
- 9% of gross lodging receipts
- Governing law
- Charter Ordinance No. 99, Sections 2-5
- Collected by
- Kansas Department of Revenue
- Transient guest defined as
- 28 consecutive days or fewer
- Economic development cap
- $50,000 per year from tax revenue
- Reporting threshold
- $25,000/year triggers separate accounting
Summary
Overland Park charges a transient guest tax of up to 9% on gross receipts hotels, motels and tourist courts collect from guests staying 28 consecutive days or less. Charter Ordinance No. 99 sets the ceiling; the Kansas Department of Revenue administers and collects the tax under K.S.A. 12-1696 et seq., and revenue funds tourism, convention facilities and up to $50,000 a year in economic development.
"(a) The Governing Body of the City of Overland Park, Kansas, is hereby authorized to levy a transient guest tax at a rate not to exceed nine percent (9%) upon the gross receipts derived from or paid by transient guests for sleeping accommodations, exclusive of charges for incidental services or facilities, in any hotel, motel or tourist court. The percentage of such tax shall be determined by the Governing Body and shall be specified in an ordinary ordinance authorizing the same."
Full Breakdown
Charter Ordinance No. A. 12-1692 through 12-1698, 12-16,101 and 12-16,113) and substitutes the city's own terms. Section 4 caps the levy at 9% of gross receipts paid by transient guests for sleeping accommodations in a hotel, motel or tourist court, exclusive of charges for incidental services; the exact percentage actually charged is fixed separately by an ordinary ordinance of the Governing Body, not by the charter ordinance itself. A 'transient guest' under Section 3 is someone who occupies a room for 28 consecutive days or fewer; longer stays fall outside the tax.
A. , so operators remit through the state's system rather than a city tax office. Section 5 restricts spending to promoting conventions and tourism, financing or bonding convention-center and exposition-hall capital projects, and up to $50,000 per year for economic development, with the Governing Body apportioning funds among those purposes by ordinary ordinance. Any outside entity receiving more than $25,000 a year of that revenue for tourism and convention activity must keep a separate accounting and report receipts and expenditures to the City after its fiscal year ends (Section 7).
Section 8 lets the City Manager adopt rules needed to carry out the ordinance, and Section 6 lets the City set its own advisory committee on tax use instead of following the state's statutory committee structure.
Violations & Fines
The charter ordinance sets no city-level fine for nonpayment; because the Kansas Department of Revenue collects the tax under K.S.A. 12-1696 et seq., an operator that fails to remit is handled as a state tax delinquency through KDOR's collection and audit process, the same as unpaid state sales tax. Entities receiving distributed tourism funds over $25,000 a year that skip the required separate accounting to the City risk losing future disbursements under Section 7.
Frequently Asked Questions
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Sources & Official References
Other rules in Overland Park
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Transient Occupancy Tax in Nearby Cities
How other cities in Johnson County handle transient occupancy tax.