ORDINANCE NO. 230364

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Sponsor: Mayor Quinton Lucas

Amending Chapter 68 of the Code of Ordinances entitled "Taxation" by enacting a new Article XI, Sections 68-585 through 68-606 entitled "Transient Boarding and Accommodation Tax" to provide for uniform taxation of short-term rentals not otherwise subject to the requirements of Sec. 68-551 of the Code of Ordinances; and establishing an effective date.

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WHEREAS, pursuant to the Missouri Constitution, Missouri Charter Cities are authorized to impose any tax which the legislature of Missouri could grant, so long as the exercise of such authority does not otherwise conflict with the Missouri Constitution, state statutes, or the City's Charter and the tax is approved by a majority of the qualified voters; and

WHEREAS, the City presently imposes a convention and tourism tax of seven and one-half percent (7.5%) on the sale or charges of certain sleeping rooms paid by the transient guests of hotels, motels, and tourist courts situated within the City and doing business within the City pursuant to Section 68-551, Code of Ordinances; and

WHEREAS, the question of whether to impose a 7.5% tax on the sales or charges of all other sleeping rooms not otherwise subject to the convention and tourism tax was approved by the qualified voters of Kansas City on April 4, 2023; NOW, THEREFORE

BE IT ORDAINED BY THE COUNCIL OF KANSAS CITY:

Section 1. That with approval of the qualified voters of the City, Chapter 68, Article IX of the Code of Ordinances shall be amended by enacting Sections 68-585 through 68-606 entitled "Transient Boarding and Accommodation Tax" to read as follows:

Sec. 68-585. Definitions.

"Short-Term Rental Unit," any dwelling unit, or portion of a dwelling unit, which contains eight or fewer rooms furnished for the accommodation or lodging of transient guests, and kept, used, maintained, advertised, or held out to the public as a place where sleeping accommodations a...

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