Kansas Statutes Chapter 79. Taxation § 79-5301. Definitions

(a) “Person” means an individual, firm, partnership, corporation, joint venture or other association of persons;

(b) “Hotel, motel or tourist court” means any structure or building which contains rooms furnished for the purposes of providing lodging, which may or may not also provide meals, entertainment or various other personal services to transient guests, and which is kept, used, maintained, advertised or held out to the public as a place where sleeping accommodations are sought for pay or compensation by transient or permanent guests and having more than eight bedrooms furnished for the accommodation of such guests;

(c) “Transient guest” means a person who occupies a room in a hotel, motel or tourist court for not more than 28 consecutive days;

(d) “Business” means any person engaged in the business of renting, leasing or letting living quarters, sleeping accommodations, rooms or a part thereof in connection with any motel, hotel or tourist court.