Kansas Statutes
§ 12-1692 — Promotion of tourism and conventions; definitions
As used in this act, the following words and phrases shall have the meanings respectively ascribed to them herein:
(a)"Person" means an individual, firm, partnership, corporation, joint venture or other association of persons;
(b)"Hotel, motel or tourist court" means any structure or building which contains rooms furnished for the purposes of providing lodging, which may or may not also provide meals, entertainment or various other personal services to transient guests, and which is kept, used, maintained, advertised or held out to the public as a place where sleeping accommodations are sought for pay or compensation by transient or permanent guests and having more than two bedrooms furnished for the accommodation of such guests;
(c)"Transient guest" means a person who occupies a room i
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Related
Stevenson v. Robinson
917 P.2d 893 (Court of Appeals of Kansas, 1996)
Legislative History
L. 1975, ch. 490, § 1; L. 1992, ch. 117, § 1; L. 1997, ch. 185, § 2; July 1.
Nearby Sections
15
§ 12-1,102
Same; definitions§ 12-1,103a
Same; tax situs§ 12-1,106
Same; time of payment; collection§ 12-1,107
Same; disposition of tax receipts§ 12-1,109
Same; exemptions§ 12-1,110
Same; rules and regulations§ 12-1,120
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