Form Pub. Ks-1540 - Kansas Business Taxes For Hotels Motels & Restaurants Page 21
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42ABC Corporation operates a hotel/restaurant combination business in Wichita, Kansas. The hotel operates
under the “dba” name of Sleep Easy Hotel and the restaurant operates under the “dba” Arthur’s. In
addition to sales tax collections on the rental of sleeping rooms and meals and nonalcoholic drinks all
served in the restaurant, ABC Corporation also remits sales tax on retail sales made in its gift shop, from
its own vending machines and from dry cleaning services. Arthur’s serves alcoholic beverages and is therefore remitting
the liquor drink tax. Sleep Easy Hotel sends its guest’s laundry to a third party and collects the environmental dry
cleaning surcharge (as well as sales tax) on the gross receipts it receives for this service. Finally, ABC Corporation
purchases supplies, furniture and fixtures from vendors located outside of the state of Kansas that are consequently
subject to consumers’ compensating use tax. The financial information needed to complete the returns follows. (All
figures are without tax unless otherwise indicated.)
ABC Corporation
Federal Employer Identification Number:
48-1234567
2400 E Kellogg Ave
Kansas Sales Tax Account Number:
004-481234567F-01
Wichita KS 67260
Consumers’ Compensating Tax Number:
006-481234567F-01
Liquor Drink Registration Number:
002-1234 L001
Dry Cleaning Registration Number:
A 002-1234
Transient Guest Registration Number:
002-1234 G001
SALES TAX (Form ST-36):
Gross receipts ...................................................................................................................................
$ 403,658.32
From sleeping rooms .........................................................................................................................
$ 242,656.23
From vending, gift shop, dry cleaning & restaurant ........................................................................
$ 160,959.00
Vending machine ($12,127.70/1.063 = $11,408.94 without tax) ............. $
11,408.94
Gift shop ..................................................................................................... $
5,657.43
Dry cleaning ............................................................................................... $
892.85
Restaurant .................................................................................................. $ 142,999.78
Liquor sales .............................................................. $ 37,329.05
Restaurant food sales .............................................. $ 105,670.73
Merchandise Consumed
Cost of merchandise consumed (purchased without tax) ...............................................................
$
5,392.88
Free meals to non-restaurant employees and guests ....................................................................
$
2,456.00
Consumables (toilet paper, facial tissue, etc.) used by hotel .........................................................
$
2,936.88
Deductions
Sales to U.S. government, state of Kansas, or political subdivisions ............................................
$ 28,933.51
Other allowable deductions (501(c)(3) zoos & religious organizations) ........................................
$
1,265.07
Alcoholic beverage sales ..................................................................................................................
$ 37,329.05
Estimated Tax
Estimated sales tax due for next month ...........................................................................................
$
9,500.00
(This estimate is calculated either by using 90% of the tax due on sales made the first 15 days of the current month, or by
using 50% of the total tax due for the same month of the prior year.)
Estimated sales tax paid from last month .........................................................................................
$ 10,500.00
TRANSIENT GUEST (Form TG-1):
Gross receipts from sleeping rooms: ...............................................................................................
$ 242,656.23
Receipts from direct room rentals to the federal government ........................................................
$
1,000.00
Receipts from room rentals of over 28 consecutive days ...............................................................
$
745.00
LIQUOR DRINK TAX (Form LD-1):
Liquor sales $41,061.95 including tax ($41,061.95/1.1 = $37,329.05 without tax) .....................
$ 37,329.05
DRY CLEANING ENVIRONMENTAL SURCHARGE (Form DC-1):
Dry Cleaning ......................................................................................................................................
$
892.85
CONSUMERS’ COMPENSATING USE TAX (Form CT-10U):
Purchase price (from examples beginning on page 16) .................................................................
$
5,350.00
21
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