How does Kansas House Bill 2481 change transient guest tax and short-term rentals for the 2026 FIFA World Cup?
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This page answers the general question as of 2026. Ezel answers yours, under current Kansas tax law, with citations.
Plain-English summary
The 2026 FIFA World Cup is being held in Kansas City, and Kansas passed House Bill 2481 to loosen short-term-rental rules and adjust the "transient guest" definition during the event. The core changes run May 15, 2026 through July 25, 2026:
- Short-term rentals / vacation units (New Section 1): during that window a municipality (any city, county, or unified government) may not limit the number of permits it issues or the duration of short-term rentals or vacation units, and it must process a completed rental application within 15 calendar days or the application is deemed approved.
- "Transient guest" definition (New Sections 1 and 3): the term is temporarily broadened — for counties over 300,000 population and cities within them (via an amendment to K.S.A. 12-1692) — to include a guest occupying a hotel/motel/tourist-court room or rooms in a dwelling offered as accommodation, but not a permanent guest or someone under a contract for more than 28 consecutive days intended for long-term occupancy.
- Extended alcohol sales (New Section 2): during June 11 – July 19, 2026, licensees under the Kansas Liquor Control Act, the Club and Drinking Establishment Act, or the Kansas Cereal Malt Beverage Act may sell alcoholic liquor or cereal malt beverage at any time except 5:00–6:00 a.m. — but only if the city or county adopts a resolution or ordinance and provides it to the Director of ABC.
The big caveat: the notice stresses that transient guest tax in Kansas is almost always a local tax that cities and counties impose under their home-rule powers (cities under Article 12, § 5 of the Kansas Constitution; counties under K.S.A. 19-101 and 19-101a). Most jurisdictions have enacted their own transient guest tax rules and can choose to disregard these state provisions, so state transient guest tax law is very limited in reach. Before relying on HB 2481, check how it actually applies in the specific city or county. HB 2481 took effect on publication in the Kansas Register on April 23, 2026.
What this means for you
Short-term rental hosts, vacation-unit owners, and hotels
- During May 15 – July 25, 2026, a city or county can't cap how many short-term-rental permits it issues or how long you can rent, and must act on a complete application within 15 days (or it's automatically approved).
- If you rent in a large metro county (over 300,000 population) or a city within it, your guests may now fall under the broadened "transient guest" definition — relevant for transient guest tax that the local jurisdiction imposes. Guests staying more than 28 consecutive days under a long-term contract are excluded.
Cities and counties
- These are state provisions, but your jurisdiction may have its own transient guest tax adopted under home rule and can decide whether to follow them.
- To allow the extended alcohol-sales hours, you must pass a resolution or ordinance and send it to the Director of ABC.
Bars, restaurants, and other liquor licensees
- Extended hours (any time except 5:00–6:00 a.m.) apply only June 11 – July 19, 2026, and only if your city or county has opted in. Confirm local action before changing your hours.
Common questions
Q: What dates do the changes cover?
A: The short-term-rental and transient-guest provisions run May 15 – July 25, 2026; the extended alcohol-sales hours run June 11 – July 19, 2026.
Q: Does this raise or lower a tax?
A: It doesn't set a state transient guest tax rate. It temporarily broadens the "transient guest" definition and eases short-term-rental regulation. Transient guest tax itself is imposed locally.
Q: Who does the broadened "transient guest" definition apply to?
A: Counties with a population over 300,000 and the cities within them.
Q: Can my city ignore these rules?
A: The notice says cities and counties can disregard the state provisions by exercising home-rule powers, so it depends on the jurisdiction — check locally.
Citations and references
- House Bill 2481 (2026), New Section 1 — bars municipalities from limiting the number or duration of short-term rentals/vacation units (May 15 – July 25, 2026), requires 15-day application processing (or deemed approval), and defines "transient guest," "municipality," and "short-term rental or vacation unit or property."
- New Section 3, amending K.S.A. 12-1692 — temporarily changes the "transient guest" definition for counties over 300,000 population and cities within them.
- New Section 2 — extended alcohol-sales hours (any time except 5:00–6:00 a.m.) June 11 – July 19, 2026, on local opt-in by resolution/ordinance filed with the Director of ABC.
- Home rule — cities under Article 12, § 5 of the Kansas Constitution; counties under K.S.A. 19-101 and 19-101a — may disregard the state provisions, so transient guest tax is primarily local.
- Effective date: HB 2481 took effect upon publication in the Kansas Register on April 23, 2026.
Source
- Landing page: Kansas Department of Revenue Policy Information Library
- Original document: Notice 26-02
Original ruling text
Policy and Research
109 SW 9th Street Phone: 785-368-8222
PO Box 3506 Fax: 785-296-1279
Topeka KS 66601-3506 www.ksrevenue.gov
Mark A. Burghart, Secretary Laura Kelly, Governor
NOTICE 26-02
TRANSIENT GUEST TAX CHANGES DURING FIFA 2026 WORLD CUP
(MAY 7, 2026)
During the 2026 Legislative Session House Bill 2481 was passed and signed into law. New
Section 1 of the Bill makes certain changes regarding short-term rentals or vacation units and
properties, transient guest tax, and various liquor sales. New Section 3 amends K.S.A. 12-1692 to
temporarily change the definition of transient guest for counties with a population of more than
300,000 or cities within those counties. The changes will be in effect during the period of May
15, 2026, through July 25, 2026, which is the time when the FIFA World Cup is being held in
Kansas City.
IMPORTANT:
Information Regarding Application of New Sections 1 and 3
Kansas state law includes provisions that address transient guest tax. However, it is very
important to note that Kansas Attorney General Opinions and other sources have taken the position
these provisions do not apply uniformly to all cities and/or counties. As a result, cities and counties
can choose to disregard these provisions by exercising their powers of home rule.
For cities, powers of home rule are found in Article 12, §5 of the Kansas Constitution.
Subsection (c)(1) of Article 12, §5 provides:
(c)(1) Any city may by charter ordinance elect in the manner prescribed in this
section that the whole or any part of any enactment of the legislature applying to such
city, other than enactments of statewide concern applicable uniformly to all cities, other
enactments applicable uniformly to all cities, and enactments prescribing limits of
indebtedness, shall not apply to such city.
For counties, powers of home rule are found in K.S.A. 19-101 and 19-101a. K.S.A. 19-101
provides, in its entirety:
19-101. County as corporation; powers generally; home rule. That each
organized county within this state shall be a body corporate and politic, and as such
shall be empowered for the following purposes: First, to sue and be sued; second, to
purchase and hold real and personal estate for the use of the county, and lands sold for
taxes as provided by law; third, to sell and convey any real or personal estate owned
by the county, and make such order respecting the same as may be deemed conducive
to the interest of the inhabitants; fourth, to make all contracts and do all other acts in
relation to the property and concerns of the county, necessary to the exercise of its
corporate or administrative powers; fifth, to exercise the powers of home rule to
determine their local affairs and government authorized under the provisions of K.S.A.
19-101a; sixth, to exercise such other and further powers as may be especially conferred
by law.
K.S.A. 19-101a provides, in pertinent part:
19-101a. Home rule powers; limitations, restrictions and prohibitions;
procedure. (a) The board of county commissioners may transact all county business
and perform all powers of local legislation and administration it deems appropriate,
subject only to the following limitations, restrictions or prohibitions:
(1) Counties shall be subject to all acts of the legislature which apply uniformly
to all counties.
..........
(b) Counties shall apply the powers of local legislation granted in subsection (a)
by resolution of the board of county commissioners. If no statutory authority exists for
such local legislation other than that set forth in subsection (a) and the local legislation
proposed under the authority of such subsection is not contrary to any act of the
legislature, such local legislation shall become effective upon passage of a resolution
of the board and publication in the official county newspaper. If the legislation
proposed by the board under authority of subsection (a) is contrary to an act of the
legislature which is applicable to the particular county but not uniformly applicable to
all counties, such legislation shall become effective by passage of a charter resolution
in the manner provided in K.S.A. 19-101b, and amendments thereto.
(c) Any resolution adopted by a county which conflicts with the restrictions in
subsection (a) is null and void.
In accordance with their powers of home rule most cities and counties in Kansas have used
a charter ordinance or resolution to enact their own provisions regarding transient guest tax. As a
result, state laws regarding transient guest tax are very limited in their application. This is true of
the new, temporary transient guest tax provisions of House Bill 2481. Therefore, before relying
on the language of the Bill, cities and counties should consult their legal advisors or counselors
regarding application of the law to their specific jurisdiction.
Provisions of New Section 1 and 3
New Section 1 of the Bill prohibits municipalities from placing limitations on the number of
issuances of permits or other municipal authorizations for the operation of short-term rentals or
vacation units or properties, or limiting the duration of any short-term rentals or vacation units or
properties, during the period of May 15, 2026, through July 25, 2026, which is the time when the
FIFA World Cup is being held in Kansas City. In addition, New Section 1 defines the terms
"transient guest", "municipality", and "short-term rental or vacation unit or property".
Specifically, New Section 1 provides:
New Section 1. (a) No municipality shall adopt, administer or enforce any
ordinance, resolution, regulation or other code or law that limits the number of
issuances of permits or other municipal authorizations required by such municipality
for the operation of short-term rentals or vacation units or properties during the period
commencing on May 15, 2026, and continuing through July 25, 2026, or that limits the
duration of any short-term rentals or vacation units or properties during such period.
During such period, all completed applications to a municipality required for
authorization to operate a short-term rental or vacation unit or property shall be
processed by the municipality and a response issued to the applicant within 15 calendar
days. If a municipality fails to process and issue a response within 15 calendar days of
such an application's submission to the municipality, the application shall be deemed
approved and no additional regulation or code requirement by the municipality as a
condition of approval of the application shall be permitted.
(b) From May 15, 2026, through July 25, 2026, "transient guest" as defined in
K.S.A. 12-1692, and amendments thereto, shall include a person who, as a guest and
during all or any portion of such period, occupies a room in a hotel, motel or tourist
court, one or more individual rooms within a dwelling or residential unit that is offered
as a place of accommodation or such a dwelling or residential unit in whole or in part.
"Transient guest" shall not include a person who is a permanent guest or who has
entered into or enters into a contract for such occupation or accommodation for more
than 28 consecutive days within such period, if the contract is intended for long-term
or permanent occupancy.
(c) As used in this section:
(1) "Municipality" means any city, county or unified government or agency,
department or other division of a city, county or unified government; and
(2) "short-term rental or vacation unit or property" means any dwelling or
residential unit that is offered as a place of accommodation, either as one or more
individual rooms within such dwelling or residential unit or as such dwelling or
residential unit in whole or in part, during all or any portion of the period of May 15,
2026, through July 25, 2026.
New Section 3 of the Bill amends K.S.A. 12-1692 to temporarily change the definition of
"transient guest" for counties with a population of more than 300,000 or cities within those
counties, to conform to the definition of "transient guest" found in New Section 1.
Other Provisions of the Bill
New Section 2 of the Bill allows licensees licensed under the Kansas Liquor Control Act,
the Club and Drinking Establishment Act, or the Kansas Cereal Malt Beverage Act to sell alcoholic
liquor or cereal malt beverage any time, except for between 5:00 a.m. and 6:00 a.m. These
provisions apply only for the duration of the FIFA 2026 World Cup from June 11, 2026 through
July 19, 2026. New Section 2 requires cities and counties adopt a resolution or ordinance to allow
for the extended sales and must provide the resolution or ordinance authorizing the sales to the
Director of ABC. See 2026 Amendments to Kansas Liquor Laws (press CTRL and click to
follow link).
Additional Information Regarding Transient Guest Tax
As noted above, transient guest tax is almost always imposed under the laws of a
municipality; a city or county; and not by state law. The Department of Revenue may voluntarily
assist with the collection and administration of the tax, to the extent the tax is consistent with state
law, but the tax is primarily a local, not a state, tax. For additional information regarding city or
county laws and taxes consider contacting the League of Kansas Municipalities or the Kansas
Association of Counties (press CTLR and click to follow the links).
The effective date of House Bill 2481 is upon publication in the Kansas Register, which
occurred on April 23, 2026.
TAXPAYER ASSISTANCE
Additional copies of this notice, forms or publications are available from our web site,
www.ksrevenue.gov. If you have questions about this Notice, please contact:
Taxpayer Assistance Center
Kansas Department of Revenue
Scott Office Building, 1st Floor
120 SE 10th Ave
P. O. Box 3506
Topeka, KS 66601-3506
Phone: 785-368-8222
Hearing Impaired TTY: 785-296-6461
Fax: 785-291-3614
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