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Post Audit finds Overland Park, Manhattan and Wichita mostly used guest taxes appropriately but flags ordinance‑law mismatch risk
Summary
Legislative Post Audit found Overland Park, Manhattan and Wichita generally used transient guest tax revenue appropriately for 2021–2023 but identified unclear or inappropriate expenditures in Manhattan and Wichita and flagged a risk that conflicts between city ordinances and state law may have led to miscollection in Wichita.
Auditors from Legislative Post Audit told the committee that the three cities reviewed—Overland Park, Manhattan and Wichita—generally used transient guest tax revenue appropriately for 2021–2023 based on each city’s ordinance and charter.
Macy Smith, presenting the transient guest tax audit, said the review covered how each city allowed the revenue to be used and whether spending followed those local rules. Smith said the cities mostly limited transient guest tax spending to tourism‑related expenses…
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