We have indeterminateness of type
0/0,
i.e. limit for the numerator is
$$\lim_{x \to 0^+} \tan{\left(k x \right)} = 0$$
and limit for the denominator is
$$\lim_{x \to 0^+} x = 0$$
Let's take derivatives of the numerator and denominator until we eliminate indeterninateness.
$$\lim_{x \to 0^+}\left(\frac{\tan{\left(k x \right)}}{x}\right)$$
=
$$\lim_{x \to 0^+}\left(\frac{\tan{\left(k x \right)}}{x}\right)$$
=
$$k$$
It can be seen that we have applied Lopital's rule (we have taken derivatives with respect to the numerator and denominator) 0 time(s)