Sedgwick County, KS Short-Term Rentals: Taxes & Fees (2026)

Charter Resolution No. A. 12-1692 through 12-1695, because those statutes apply only to counties over 300,000 residents, and substitutes the county's own terms. Section 3 sets the rate at five percent (5%) of gross rental receipts collected from transient guests for lodging or sleeping accommodations at any hotel, motel or tourist court in the unincorporated area, effective March 1, 2007. Section 2 defines a 'Transient Guest' as anyone occupying a room for not more than twenty-eight (28) consecutive days, and a 'Hotel, Motel or Tourist Court' as a structure with more than two furnished bedrooms held out to the public for pay.

Section 4 makes every business collecting rent responsible for collecting the tax from the guest and remitting it. Section 5 sets the payment schedule: the tax is due monthly, on or before the last day of the month after it was collected, with businesses filing a true report on a Department of Revenue form; a business that already files quarterly or annual Kansas retailers' sales tax returns can align its transient guest tax payments to that same schedule with the Secretary of Revenue's approval. Section 6 gives the Secretary of Revenue the right to inspect a business's books and records at reasonable times during business hours to verify the reported amounts.

Section 8 directs the Department of Revenue to keep 2% of everything it collects for its own administration and enforcement costs and to credit the rest to Sedgwick County's transient guest tax account, which the county treasurer receives at least quarterly. Sections 9 and 10 route that money into a special tourism account that the Board of County Commissioners may spend to promote the county's Division of Culture and Recreation.