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(a) Effective November 14, 2015 and continuing through December 31, 2027, a transient guest tax of seven percent shall be levied in the City of Topeka, Kansas, upon the gross rental receipts derived from or paid directly or through an accommodations broker by transient guests for lodging or sleeping accommodations, exclusive of charges for incidental services or facilities, in any hotel, motel, or tourist court.

(b) Effective January 1, 2028, and continuing through December 31, 2032, a transient guest tax of six percent shall be levied in the City of Topeka, Kansas, upon the gross rental receipts derived from or paid directly or through an accommodations broker by transient guests for lodging or sleeping accommodations, exclusive of charges for incidental services or facilities, in any hotel, motel, or tourist court.

(c) Effective January 1, 2033, a transient guest tax of five percent shall be levied in the City of Topeka, Kansas, upon the gross rental receipts derived from or paid directly or through an accommodations broker by transient guests for lodging or sleeping accommodations, exclusive of charges for incidental services or facilities, in any hotel, motel, or tourist court. (C.O. 120 § 2, 1-5-21.)