Kansas § 79-5301 Definitions

Kansas Statutes

§ 79-5301 — Definitions

Kansas § 79-5301

Ch. 79TAXATION

Art. 53TRANSIENT GUEST TAX

This text of Kansas § 79-5301 (Definitions) is published on Counsel Stack Legal Research, covering Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Kan. Stat. Ann. § 79-5301 (2026).

Text

As used in K.S.A. 79-5301 through 79-5304, and amendments thereto, 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 eight bedrooms furnished for the accommodation of such guests;

(c)"Trans

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As used in K.S.A. 79-5301 through 79-5304, and amendments thereto, 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 eight bedrooms furnished for the accommodation of such guests;
(c) "Transient guest" means a person who occupies a room in a hotel, motel or tourist court for not more than 28 consecutive days;
(d) "Business" means any person engaged in the business of renting, leasing or letting living quarters, sleeping accommodations, rooms or a part thereof in connection with any motel, hotel or tourist court.