§ 79-5301 Definitions
§ 79-5302 Imposition of tax; collection
§ 79-5303 Reports; examinations; administration
§ 79-5304 Interest and penalties

Terms Used In Kansas Statutes > Chapter 79 > Article 53 - Transient Guest Tax

  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Month: means a calendar month, unless otherwise expressed. See Kansas Statutes 77-201
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201