Kansas hotel guest tax collections presented in an interactive visualization.
Cities and counties in Kansas may levy a transient guest tax collection on hotel guests. It is sometimes called a bed tax or guest tax. The tax is collected as a percentage of total room revenue, not the number of rooms or the rate charged for rooms. While the Kansas Department of Revenue collects the tax, the proceeds are returned to the cities or counties, except for a two percent processing fee. In Wichita the rate is six percent.
In some cases, jurisdictions may levy additional taxes that may not be paid to the Kansas Department of Revenue. This is the case with the Wichita city tourism fee, which took effect on January 1, 2015. This tax of 2.75% is paid directly to the city1, so it doesn’t appear in KDOR figures.
Also, jurisdictions may change the tax rate. The Kansas Department of Revenue maintains a list of taxes charged. 2
The visualization has three views of data. One is a table of collections, including percent change from the previous year. A line chart shows the dollar amount of collections. A second line chart shows collections indexed to a common starting point. This is useful for comparing the relative change in guest tax collections. These line charts show data as the average of the previous 12 months.
This data does not represent all hotels in Kansas. Confidentiality rules prohibit disclosure when a jurisdiction has a small number of hotels. In the nearby example, the value “C” is reported for Sedgwick County, indicating such non-disclosure. Obviously, there are hotels in Sedgwick County. But considering hotels in Sedgwick County that are not located in cities like Wichita, the number is too small to report, based on confidentiality guidelines. Similarly, for small cities, data is probably not available to the public.
Of note, while Wichita is the largest city in Kansas, Overland Park collects the most hotel guest tax. Of the largest markets in Kansas, Wichita has experienced the least growth in hotel tax collections since 2010.
Click here to access the visualization.
- City of Wichita ordinance 49-745. Available at http://www.wichita.gov/CityClerk/OrdanicesDocuments/49-745%20TBID%20Fee%20Ordinance.pdf. ↩
- Kansas Department of Revenue. Transient Guest Tax Rates, Effective Dates, and Number of Active Accounts. Available at https://www.ksrevenue.org/pdf/tgratesfilers.pdf. ↩
Bob, This is Charlotte O’Hara can you give me specifics on guest tax for Overland Park? Thanks
The hotel where I am staying at for two months originally said that I would not have to pay a Kansas sales tax for my room.
Now they refuse to refund my taxes.
Is this legal?
I stayed 2 nights in a Drury Inn in Overland Park Ks at a room
rate of $133 per night for a total of $266.00. The taxes on this
charge was $88.00. That calculates to a rate of 33%. This
can’t be right.
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