Form Pub. Ks-1540 - Kansas Business Taxes For Hotels Motels & Restaurants (Page 24 of 42) in pdf

LD-1 (Liquor Drink Tax). Liquor drink tax is imposed on the gross receipts received from the sale of alcoholic

beverages. From our example on page 21, ABC Hotel Corporation had total gross receipts of $403,658.32 (line 1),

and Arthur’s gross receipts from the sale of alcoholic beverages of $37,329.05 (line 2). Note that the $37,329.05 is the

same figure reported in Part II, line k of the ST-36 (see Step 9 on page 22). In this example, Arthur’s had no direct

purchases by the federal government. The Liquor drink tax is 10% of the gross receipts reported on line 2 which

computes to $3,732.91 (lines 3 and 6).

CT-10U (Consumers’ Compensating Use Tax). The following steps illustrate how the two use tax purchases by

ABC Hotel Corporation from the example on page 21 is reported using an electronic version of a CT-10U.

Go to to begin the filing process. Click

example. Click Add Selected. (Note: To add

Use WebTax Now. If you are a first time user click on

additional jurisdictions, repeat this step.)

Click Continue. Enter under Total Taxable the total

cost of out-of-state purchases subject to Kansas

After signing into WebTax, click Business

use tax. These are non-inventory items purchased

Accounts to the left of the page. Then click Add

without tax, or on which the state and local tax paid

Account to this Login and follow the instructions

is less than the rate in your area.

to add your tax account. After account appears,

click on Manage Account and your account screen

Mattresses from OKC, OK

$2,600

will appear. Click Save. NOTE: Once you have

Desks from Denver

$2,750

added your account, it will be retained in the system

Total purchases

$5,350

for future filing periods.

Enter under Tax Paid in Another State, the amount

Click File a Return. An informational page will

of sales tax paid to another state for purchases.

appear with messages regarding important

For this example enter $137.50 for the Colorado

updates and/or tips for using the system. Please

state and local tax (5%) paid on the desks

take the time to read this information before

purchased from Denver: $2,750 X .05 = $137.50.

clicking Continue at the bottom of the page.

Click Calculate and Continue.

Verify information shown in Part I. If correct, click

To begin filing your return, click Filing Period and

Calculate and Continue.

Continue to enter information for Part II.

Select your payment option: ACH Debit, ACH Credit,

To add the applicable jurisdictions to your filing

or Check w/Voucher. For definitions of the ACH

period, click Add Jurisdictions. Enter the

Credit and ACH Debit payment options, see page

jurisdiction code or jurisdiction name, then click

19. Click Continue for the verification screen. Verify

Lookup Jurisdiction. From the list, choose the

all entries and click Submit Return.

jurisdiction – Wichita/Sedgwick, WICSG for this

Form Pub. Ks-1540 - Kansas Business Taxes For Hotels Motels & Restaurants Page 24

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