Transient Guest Tax - Kansas Department Of Revenue
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1TRANSIENT GUEST TAX RETURN
NOTICE OF CHANGE IN BUSINESS
NEW OWNERS - DO NOT USE PREVIOUS OWNER’S RETURN
If there has been a change in your business since the preceding return, please furnish applicable information below and mail to Customer Relations, Kansas
Department of Revenue, 915 SW Harrison St., Topeka, Kansas 66625-0001.
Name as shown on return:
Taxpayer ID No.
New person to contact:
Phone No. (
)
Area Code
New business name:
New business address:
New business address:
Business being discontinued as of:
Business being sold as of:
Name and mailing address of new owner(s):
TRANSIENT GUEST TAX
The transient guest tax is levied upon the gross receipts derived from or paid by transient guests for sleeping accommodations in any hotel,
motel or tourist court. The tax does not apply where a room is rented by an individual for a period of more than twenty-eight (28)
consecutive days, or where the federal government pays directly for the room. If the guest pays for the room and is later reimbursed by the
federal government, the transient guest tax would still apply.
The tax must be collected by the hotel, motel or tourist court from the consumer or user and remitted to the Kansas Department of Revenue.
Records of gross receipts must be kept separate and apart from the records of other retail sales made by the business. The transient guest tax
charge must be stated separately on the invoice to the guest and should not be combined with the charge for sales tax.
INSTRUCTIONS FOR COMPLETING TRANSIENT GUEST TAX RETURN
Line 1 - Enter amount of gross receipts received from charges for sleeping accommodations.
Line 2 - Enter amount included in gross receipts on line, which represents receipts, received from renting of a room by a person for a
period exceeding twenty-eight (28) consecutive days and direct rentals to the federal government.
Line 3 - Amount subject to tax. Subtract line 2 from line 1.
Line 4 - Multiply the amount shown on line 3 by the appropriate tax rate shown on line 4.
Line 5 - Enter the amount of penalty due for filing a delinquent Transient Guest Tax return. Information regarding the current or prior
interest rates can be obtained from our web suite: w
Line 6 - Enter the amount of interest due for filing a delinquent Transient Guest Tax return. Information regarding the current or prior
penalty rates can be obtained from our web suite: w
Line 7 - Enter the amount of tax, penalty and interest due with this return (Add line 4, 5 and 6).
Line 8 - Enter the amount of a verified credit memorandum issued by the Kansas Department of Revenue. The credit memorandum(s)
must be enclosed with the return. Note: A debit memorandum must be paid by a separate check and returned to the Kansas
Department of Revenue.
Line 9 - Enter total amount of tax, penalty and interest included with this return.
Questions concerning transient guest tax should be directed to the Customer Relations, Kansas Department of Revenue, 915 SW
Harrison St., Topeka, Kansas 66625-0001, (785) 368-8222 or outside Topeka call toll free 1-877-526-7738.
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