Kansas 2023-2024 Regular Session

Kansas House Bill HB2421 Compare Versions

Only one version of the bill is available at this time.

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1	1	Session of 2023
2	2	HOUSE BILL No. 2421
3	3	By Committee on Taxation
4	4	2-15
5	5	AN ACT concerning sales and compensating use tax; relating to city and
6	6	countywide retailers' sales tax; providing countywide retailers' sales tax
7	7	authority for Grant county; amending K.S.A. 12-187 and 12-189 and
8	8	repealing the existing sections.
9	9	Be it enacted by the Legislature of the State of Kansas:
10	10	Section 1. K.S.A. 12-187 is hereby amended to read as follows: 12-
11	11	187. (a) No city shall impose a retailers' sales tax under the provisions of
12	12	this act without the governing body of such city having first submitted
13	13	such proposition to and having received the approval of a majority of the
14	14	electors of the city voting thereon at an election called and held therefor.
15	15	The governing body of any city may submit the question of imposing a
16	16	retailers' sales tax and the governing body shall be required to submit the
17	17	question upon submission of a petition signed by electors of such city
18	18	equal in number to not less than 10% of the electors of such city.
19	19	(b) (1) The board of county commissioners of any county may submit
20	20	the question of imposing a countywide retailers' sales tax to the electors at
21	21	an election called and held thereon, and any such board shall be required
22	22	to submit the question upon submission of a petition signed by electors of
23	23	such county equal in number to not less than 10% of the electors of such
24	24	county who voted at the last preceding general election for the office of
25	25	secretary of state, or upon receiving resolutions requesting such an election
26	26	passed by not less than
27	27	2
28	28	/3 of the membership of the governing body of
29	29	each of one or more cities within such county that contains a population of
30	30	not less than 25% of the entire population of the county, or upon receiving
31	31	resolutions requesting such an election passed by
32	32	2
33	33	/3 of the membership of
34	34	the governing body of each of one or more taxing subdivisions within such
35	35	county that levy not less than 25% of the property taxes levied by all
36	36	taxing subdivisions within the county.
37	37	(2) The board of county commissioners of Anderson, Atchison,
38	38	Barton, Brown, Butler, Chase, Cowley, Cherokee, Crawford, Ford,
39	39	Franklin, Grant, Jefferson, Linn, Lyon, Marion, Miami, Montgomery,
40	40	Neosho, Osage, Ottawa, Reno, Riley, Saline, Seward, Sumner, Thomas,
41	41	Wabaunsee, Wilson and Wyandotte counties may submit the question of
42	42	imposing a countywide retailers' sales tax and pledging the revenue
43	43	received therefrom for the purpose of financing the construction or
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80	80	remodeling of a courthouse, jail, law enforcement center facility or other
81	81	county administrative facility, to the electors at an election called and held
82	82	thereon. The tax imposed pursuant to this paragraph shall expire when
83	83	sales tax sufficient to pay all of the costs incurred in the financing of such
84	84	facility has been collected by retailers as determined by the secretary of
85	85	revenue. Nothing in this paragraph shall be construed to allow the rate of
86	86	tax imposed by Butler, Chase, Cowley, Lyon, Montgomery, Neosho, Riley,
87	87	Sumner or Wilson county pursuant to this paragraph to exceed or be
88	88	imposed at any rate other than the rates prescribed in K.S.A. 12-189, and
89	89	amendments thereto.
90	90	(3) (A) Except as otherwise provided in this paragraph, the result of
91	91	the election held on November 8, 1988, on the question submitted by the
92	92	board of county commissioners of Jackson county for the purpose of
93	93	increasing its countywide retailers' sales tax by 1% is hereby declared
94	94	valid, and the revenue received therefrom by the county shall be expended
95	95	solely for the purpose of financing the Banner Creek reservoir project. The
96	96	tax imposed pursuant to this paragraph shall take effect on the effective
97	97	date of this act and shall expire not later than five years after such date.
98	98	(B) The result of the election held on November 8, 1994, on the
99	99	question submitted by the board of county commissioners of Ottawa
100	100	county for the purpose of increasing its countywide retailers' sales tax by
101	101	1% is hereby declared valid, and the revenue received therefrom by the
102	102	county shall be expended solely for the purpose of financing the erection,
103	103	construction and furnishing of a law enforcement center and jail facility.
104	104	(C) Except as otherwise provided in this paragraph, the result of the
105	105	election held on November 2, 2004, on the question submitted by the
106	106	board of county commissioners of Sedgwick county for the purpose of
107	107	increasing its countywide retailers' sales tax by 1% is hereby declared
108	108	valid, and the revenue received therefrom by the county shall be used only
109	109	to pay the costs of: (i) Acquisition of a site and constructing and equipping
110	110	thereon a new regional events center, associated parking and infrastructure
111	111	improvements and related appurtenances thereto, to be located in the
112	112	downtown area of the city of Wichita, Kansas, (the "downtown arena");
113	113	(ii) design for the Kansas coliseum complex and construction of
114	114	improvements to the pavilions; and (iii) establishing an operating and
115	115	maintenance reserve for the downtown arena and the Kansas coliseum
116	116	complex. The tax imposed pursuant to this paragraph shall commence on
117	117	July 1, 2005, and shall terminate not later than 30 months after the
118	118	commencement thereof.
119	119	(D) Except as otherwise provided in this paragraph, the result of the
120	120	election held on August 5, 2008, on the question submitted by the board of
121	121	county commissioners of Lyon county for the purpose of increasing its
122	122	countywide retailers' sales tax by 1% is hereby declared valid, and the
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166	166	revenue received therefrom by the county shall be expended for the
167	167	purposes of ad valorem tax reduction and capital outlay. The tax imposed
168	168	pursuant to this paragraph shall terminate not later than five years after the
169	169	commencement thereof.
170	170	(E) Except as otherwise provided in this paragraph, the result of the
171	171	election held on August 5, 2008, on the question submitted by the board of
172	172	county commissioners of Rawlins county for the purpose of increasing its
173	173	countywide retailers' sales tax by 0.75% is hereby declared valid, and the
174	174	revenue received therefrom by the county shall be expended for the
175	175	purposes of financing the costs of a swimming pool. The tax imposed
176	176	pursuant to this paragraph shall terminate not later than 15 years after the
177	177	commencement thereof or upon payment of all costs authorized pursuant
178	178	to this paragraph in the financing of such project.
179	179	(F) The result of the election held on December 1, 2009, on the
180	180	question submitted by the board of county commissioners of Chautauqua
181	181	county for the purpose of increasing its countywide retailers' sales tax by
182	182	1% is hereby declared valid, and the revenue received from such tax by the
183	183	county shall be expended for the purposes of financing the costs of
184	184	constructing, furnishing and equipping a county jail and law enforcement
185	185	center and necessary improvements appurtenant to such jail and law
186	186	enforcement center. Any tax imposed pursuant to authority granted in this
187	187	paragraph shall terminate upon payment of all costs authorized pursuant to
188	188	this paragraph incurred in the financing of the project described in this
189	189	paragraph.
190	190	(G) The result of the election held on April 7, 2015, on the question
191	191	submitted by the board of county commissioners of Bourbon county for
192	192	the purpose of increasing its retailers' sales tax by 0.4% is hereby declared
193	193	valid, and the revenue received therefrom by the county shall be expended
194	194	solely for the purpose of financing the costs of constructing, furnishing
195	195	and operating a courthouse, law enforcement center or jail facility
196	196	improvements. Any tax imposed pursuant to authority granted in this
197	197	paragraph shall terminate upon payment of all costs authorized pursuant to
198	198	this paragraph incurred in the financing of the project described in this
199	199	paragraph.
200	200	(H) The result of the election held on November 7, 2017, on the
201	201	question submitted by the board of county commissioners of Finney
202	202	county for the purpose of increasing its countywide retailers' sales tax by
203	203	0.3% is hereby declared valid, and the revenues of such tax shall be used
204	204	by Finney county and the city of Garden City, Kansas, as agreed in an
205	205	interlocal cooperation agreement between the city and county, and as
206	206	detailed in the ballot question approved by voters. The tax imposed
207	207	pursuant to this subparagraph shall be levied for a period of 15 years from
208	208	the date it is first levied.
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252	252	(I) The result of the election held on November 3, 2020, on the
253	253	question submitted by the board of county commissioners of Cherokee
254	254	county for the purpose of increasing its retailers' sales tax by 0.5% is
255	255	hereby declared valid, and the revenue received therefrom by the county
256	256	shall be expended solely for the purpose of financing: (i) Ambulance
257	257	services within the county; (ii) renovations and maintenance of county
258	258	buildings and facilities; or (iii) any other projects within the county
259	259	deemed necessary by the governing body of Cherokee county. The tax
260	260	imposed pursuant to this subparagraph shall terminate prior to January 1,
261	261	2033.
262	262	(4) The board of county commissioners of Finney and Ford counties
263	263	may submit the question of imposing a countywide retailers' sales tax at
264	264	the rate of 0.25% and pledging the revenue received therefrom for the
265	265	purpose of financing all or any portion of the cost to be paid by Finney or
266	266	Ford county for construction of highway projects identified as system
267	267	enhancements under the provisions of K.S.A. 68-2314(b)(5), and
268	268	amendments thereto, to the electors at an election called and held thereon.
269	269	Such election shall be called and held in the manner provided by the
270	270	general bond law. The tax imposed pursuant to this paragraph shall expire
271	271	upon the payment of all costs authorized pursuant to this paragraph in the
272	272	financing of such highway projects. Nothing in this paragraph shall be
273	273	construed to allow the rate of tax imposed by Finney or Ford county
274	274	pursuant to this paragraph to exceed the maximum rate prescribed in
275	275	K.S.A. 12-189, and amendments thereto. If any funds remain upon the
276	276	payment of all costs authorized pursuant to this paragraph in the financing
277	277	of such highway projects in Finney county, the state treasurer shall remit
278	278	such funds to the treasurer of Finney county and upon receipt of such
279	279	moneys shall be deposited to the credit of the county road and bridge fund.
280	280	If any funds remain upon the payment of all costs authorized pursuant to
281	281	this paragraph in the financing of such highway projects in Ford county,
282	282	the state treasurer shall remit such funds to the treasurer of Ford county
283	283	and upon receipt of such moneys shall be deposited to the credit of the
284	284	county road and bridge fund.
285	285	(5) The board of county commissioners of any county may submit the
286	286	question of imposing a retailers' sales tax at the rate of 0.25%, 0.5%,
287	287	0.75% or 1% and pledging the revenue received therefrom for the purpose
288	288	of financing the provision of health care services, as enumerated in the
289	289	question, to the electors at an election called and held thereon. Whenever
290	290	any county imposes a tax pursuant to this paragraph, any tax imposed
291	291	pursuant to subsection (a)(2) by any city located in such county shall
292	292	expire upon the effective date of the imposition of the countywide tax, and
293	293	thereafter the state treasurer shall remit to each such city that portion of the
294	294	countywide tax revenue collected by retailers within such city as certified
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338	338	by the director of taxation. The tax imposed pursuant to this paragraph
339	339	shall be deemed to be in addition to the rate limitations prescribed in
340	340	K.S.A. 12-189, and amendments thereto. As used in this paragraph, health
341	341	care services shall include, but not be limited to, the following: Local
342	342	health departments, city or county hospitals, city or county nursing homes,
343	343	preventive health care services including immunizations, prenatal care and
344	344	the postponement of entry into nursing homes by home care services,
345	345	mental health services, indigent health care, physician or health care
346	346	worker recruitment, health education, emergency medical services, rural
347	347	health clinics, integration of health care services, home health services and
348	348	rural health networks.
349	349	(6) The board of county commissioners of Allen county may submit
350	350	the question of imposing a countywide retailers' sales tax at the rate of
351	351	0.5% and pledging the revenue received therefrom for the purpose of
352	352	financing the costs of operation and construction of a solid waste disposal
353	353	area or the modification of an existing landfill to comply with federal
354	354	regulations to the electors at an election called and held thereon. The tax
355	355	imposed pursuant to this paragraph shall expire upon the payment of all
356	356	costs incurred in the financing of the project undertaken. Nothing in this
357	357	paragraph shall be construed to allow the rate of tax imposed by Allen
358	358	county pursuant to this paragraph to exceed or be imposed at any rate other
359	359	than the rates prescribed in K.S.A. 12-189, and amendments thereto.
360	360	(7) (A) The board of county commissioners of Clay and Miami
361	361	county may submit the question of imposing a countywide retailers' sales
362	362	tax at the rate of 0.50% in the case of Clay county and at a rate of up to 1%
363	363	in the case of Miami county, and pledging the revenue received therefrom
364	364	for the purpose of financing the costs of roadway construction and
365	365	improvement to the electors at an election called and held thereon. Except
366	366	as otherwise provided, the tax imposed pursuant to this subparagraph shall
367	367	expire after five years from the date such tax is first collected. The result
368	368	of the election held on November 2, 2004, on the question submitted by
369	369	the board of county commissioners of Miami county for the purpose of
370	370	extending for an additional five-year period the countywide retailers' sales
371	371	tax imposed pursuant to this subsection in Miami county is hereby
372	372	declared valid. The countywide retailers' sales tax imposed pursuant to this
373	373	subsection in Clay and Miami county may be extended or reenacted for
374	374	additional five-year periods upon the board of county commissioners of
375	375	Clay and Miami county submitting such question to the electors at an
376	376	election called and held thereon for each additional five-year period as
377	377	provided by law.
378	378	(B) The board of county commissioners of Dickinson county may
379	379	submit the question of imposing a countywide retailers' sales tax at the rate
380	380	of 0.5% and pledging the revenue received therefrom for the purpose of
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424	424	financing the costs of roadway construction and improvement to the
425	425	electors at an election called and held thereon. The tax imposed pursuant
426	426	to this subparagraph shall expire after 10 years from the date such tax is
427	427	first collected.
428	428	(8) The board of county commissioners of Sherman county may
429	429	submit the question of imposing a countywide retailers' sales tax at the rate
430	430	of 1% and pledging the revenue received therefrom for the purpose of
431	431	financing the costs of street and roadway improvements to the electors at
432	432	an election called and held thereon. The tax imposed pursuant to this
433	433	paragraph shall expire upon payment of all costs authorized pursuant to
434	434	this paragraph in the financing of such project.
435	435	(9) (A) The board of county commissioners of Cowley, Crawford and
436	436	Woodson county may submit the question of imposing a countywide
437	437	retailers' sales tax at the rate of 0.5% in the case of Crawford and Woodson
438	438	county and at a rate of up to 0.25%, in the case of Cowley county and
439	439	pledging the revenue received therefrom for the purpose of financing
440	440	economic development initiatives or public infrastructure projects. The tax
441	441	imposed pursuant to this subparagraph shall expire after five years from
442	442	the date such tax is first collected.
443	443	(B) The board of county commissioners of Russell county may
444	444	submit the question of imposing a countywide retailers' sales tax at the rate
445	445	of 0.5% and pledging the revenue received therefrom for the purpose of
446	446	financing economic development initiatives or public infrastructure
447	447	projects. The tax imposed pursuant to this subparagraph shall expire after
448	448	10 years from the date such tax is first collected.
449	449	(10) The board of county commissioners of Franklin county may
450	450	submit the question of imposing a countywide retailers' sales tax at the rate
451	451	of 0.25% and pledging the revenue received therefrom for the purpose of
452	452	financing recreational facilities. The tax imposed pursuant to this
453	453	paragraph shall expire upon payment of all costs authorized in financing
454	454	such facilities.
455	455	(11) The board of county commissioners of Douglas county may
456	456	submit the question of imposing a countywide retailers' sales tax at the rate
457	457	of 0.25% and pledging the revenue received therefrom for the purposes of
458	458	conservation, access and management of open space; preservation of
459	459	cultural heritage; and economic development projects and activities.
460	460	(12) The board of county commissioners of Shawnee county may
461	461	submit the question of imposing a countywide retailers' sales tax at the rate
462	462	of 0.25% and pledging the revenue received therefrom to the city of
463	463	Topeka for the purpose of financing the costs of rebuilding the Topeka
464	464	boulevard bridge and other public infrastructure improvements associated
465	465	with such project to the electors at an election called and held thereon. The
466	466	tax imposed pursuant to this paragraph shall expire upon payment of all
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510	510	costs authorized in financing such project.
511	511	(13) The board of county commissioners of Jackson county may
512	512	submit the question of imposing a countywide retailers' sales tax at a rate
513	513	of 0.4% and pledging the revenue received therefrom for the purpose of
514	514	financing public infrastructure projects to the electors at an election called
515	515	and held thereon. Such tax shall expire after seven years from the date
516	516	such tax is first collected.
517	517	(14) The board of county commissioners of Neosho county may
518	518	submit the question of imposing a countywide retailers' sales tax at the rate
519	519	of 0.5% and pledging the revenue received therefrom for the purpose of
520	520	financing the costs of roadway construction and improvement to the
521	521	electors at an election called and held thereon. The tax imposed pursuant
522	522	to this paragraph shall expire upon payment of all costs authorized
523	523	pursuant to this paragraph in the financing of such project.
524	524	(15) The board of county commissioners of Saline county may
525	525	submit the question of imposing a countywide retailers' sales tax at the rate
526	526	of up to 0.5% and pledging the revenue received therefrom for the purpose
527	527	of financing the costs of construction and operation of an expo center to
528	528	the electors at an election called and held thereon. The tax imposed
529	529	pursuant to this paragraph shall expire after five years from the date such
530	530	tax is first collected.
531	531	(16) The board of county commissioners of Harvey county may
532	532	submit the question of imposing a countywide retailers' sales tax at the rate
533	533	of 1.0% and pledging the revenue received therefrom for the purpose of
534	534	financing the costs of property tax relief, economic development initiatives
535	535	and public infrastructure improvements to the electors at an election called
536	536	and held thereon.
537	537	(17) The board of county commissioners of Atchison county may
538	538	submit the question of imposing a countywide retailers' sales tax at the rate
539	539	of 0.25% and pledging the revenue received therefrom for the purpose of
540	540	financing the costs of construction and maintenance of sports and
541	541	recreational facilities to the electors at an election called and held thereon.
542	542	The tax imposed pursuant to this paragraph shall expire upon payment of
543	543	all costs authorized in financing such facilities.
544	544	(18) The board of county commissioners of Wabaunsee county may
545	545	submit the question of imposing a countywide retailers' sales tax at the rate
546	546	of 0.5% and pledging the revenue received therefrom for the purpose of
547	547	financing the costs of bridge and roadway construction and improvement
548	548	to the electors at an election called and held thereon. The tax imposed
549	549	pursuant to this paragraph shall expire after 15 years from the date such
550	550	tax is first collected. On and after July 1, 2019, the countywide retailers'
551	551	sales tax imposed pursuant to this paragraph may be extended or reenacted
552	552	for one additional period not to exceed 15 years upon the board of county
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596	596	commissioners of Wabaunsee county submitting such question to the
597	597	electors at an election called and held thereon as provided by law. For any
598	598	countywide retailers' sales tax that is extended or reenacted pursuant to this
599	599	paragraph, such tax shall expire not later than 15 years from the date such
600	600	tax is first collected.
601	601	(19) The board of county commissioners of Jefferson county may
602	602	submit the question of imposing a countywide retailers' sales tax at the rate
603	603	of 1% and pledging the revenue received therefrom for the purpose of
604	604	financing the costs of roadway construction and improvement to the
605	605	electors at an election called and held thereon. The tax imposed pursuant
606	606	to this paragraph shall expire after six years from the date such tax is first
607	607	collected. The countywide retailers' sales tax imposed pursuant to this
608	608	paragraph may be extended or reenacted for additional six-year periods
609	609	upon the board of county commissioners of Jefferson county submitting
610	610	such question to the electors at an election called and held thereon for each
611	611	additional six-year period as provided by law.
612	612	(20) The board of county commissioners of Riley county may submit
613	613	the question of imposing a countywide retailers' sales tax at the rate of up
614	614	to 1% and pledging the revenue received therefrom for the purpose of
615	615	financing the costs of bridge and roadway construction and improvement
616	616	to the electors at an election called and held thereon. The tax imposed
617	617	pursuant to this paragraph shall expire after five years from the date such
618	618	tax is first collected.
619	619	(21) The board of county commissioners of Johnson county may
620	620	submit the question of imposing a countywide retailers' sales tax at the rate
621	621	of 0.25% and pledging the revenue received therefrom for the purpose of
622	622	financing the construction and operation costs of public safety projects,
623	623	including, but not limited to, a jail, detention center, sheriff's resource
624	624	center, crime lab or other county administrative or operational facility
625	625	dedicated to public safety, to the electors at an election called and held
626	626	thereon. The tax imposed pursuant to this paragraph shall expire after 10
627	627	years from the date such tax is first collected. The countywide retailers'
628	628	sales tax imposed pursuant to this subsection may be extended or
629	629	reenacted for additional periods not exceeding 10 years upon the board of
630	630	county commissioners of Johnson county submitting such question to the
631	631	electors at an election called and held thereon for each additional ten-year
632	632	period as provided by law.
633	633	(22) The board of county commissioners of Wilson county may
634	634	submit the question of imposing a countywide retailers' sales tax at the rate
635	635	of up to 1% and pledging the revenue received therefrom for the purpose
636	636	of financing the costs of roadway construction and improvements to
637	637	federal highways, the development of a new industrial park and other
638	638	public infrastructure improvements to the electors at an election called and
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676	676	38
677	677	39
678	678	40
679	679	41
680	680	42
681	681	43 HB 2421 9
682	682	held thereon. The tax imposed pursuant to this paragraph shall expire upon
683	683	payment of all costs authorized pursuant to this paragraph in the financing
684	684	of such project or projects.
685	685	(23) The board of county commissioners of Butler county may
686	686	submit the question of imposing a countywide retailers' sales tax at the rate
687	687	of either 0.25%, 0.5%, 0.75% or 1% and pledging the revenue received
688	688	therefrom for the purpose of financing the costs of public safety capital
689	689	projects or bridge and roadway construction projects, or both, to the
690	690	electors at an election called and held thereon. The tax imposed pursuant
691	691	to this paragraph shall expire upon payment of all costs authorized in
692	692	financing such projects.
693	693	(24) The board of county commissioners of Barton county may
694	694	submit the question of imposing a countywide retailers' sales tax at the rate
695	695	of up to 0.5% and pledging the revenue received therefrom for the purpose
696	696	of financing the costs of roadway and bridge construction and
697	697	improvement and infrastructure development and improvement to the
698	698	electors at an election called and held thereon. The tax imposed pursuant
699	699	to this paragraph shall expire after 10 years from the date such tax is first
700	700	collected.
701	701	(25) The board of county commissioners of Jefferson county may
702	702	submit the question of imposing a countywide retailers' sales tax at the rate
703	703	of 0.25% and pledging the revenue received therefrom for the purpose of
704	704	financing the costs of the county's obligation as participating employer to
705	705	make employer contributions and other required contributions to the
706	706	Kansas public employees retirement system for eligible employees of the
707	707	county who are members of the Kansas police and firemen's retirement
708	708	system, to the electors at an election called and held thereon. The tax
709	709	imposed pursuant to this paragraph shall expire upon payment of all costs
710	710	authorized in financing such purpose.
711	711	(26) The board of county commissioners of Pottawatomie county
712	712	may submit the question of imposing a countywide retailers' sales tax at
713	713	the rate of up to 0.5% and pledging the revenue received therefrom for the
714	714	purpose of financing the costs of construction or remodeling of a
715	715	courthouse, jail, law enforcement center facility or other county
716	716	administrative facility, or public infrastructure improvements, or both, to
717	717	the electors at an election called and held thereon. The tax imposed
718	718	pursuant to this paragraph shall expire upon payment of all costs
719	719	authorized in financing such project or projects.
720	720	(27) The board of county commissioners of Kingman county may
721	721	submit the question of imposing a countywide retailers' sales tax at the rate
722	722	of 0.25%, 0.5%, 0.75% or 1% and pledging the revenue received
723	723	therefrom for the purpose of financing the costs of constructing and
724	724	furnishing a law enforcement center and jail facility and the costs of
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763	763	39
764	764	40
765	765	41
766	766	42
767	767	43 HB 2421 10
768	768	roadway and bridge improvements to the electors at an election called and
769	769	held thereon. The tax imposed pursuant to this paragraph shall expire not
770	770	later than 20 years from the date such tax is first collected.
771	771	(28) The board of county commissioners of Edwards county may
772	772	submit the question of imposing a countywide retailers' sales tax at the rate
773	773	of 0.375% and pledging the revenue therefrom for the purpose of
774	774	financing the costs of economic development initiatives to the electors at
775	775	an election called and held thereon.
776	776	(29) The board of county commissioners of Rooks county may
777	777	submit the question of imposing a countywide retailers' sales tax at the rate
778	778	of 0.5% and pledging the revenue therefrom for the purpose of financing
779	779	the costs of constructing or remodeling and furnishing a jail facility to the
780	780	electors at an election called and held thereon. The tax imposed pursuant
781	781	to this paragraph shall expire upon the payment of all costs authorized in
782	782	financing such project or projects.
783	783	(30) The board of county commissioners of Douglas county may
784	784	submit the question of imposing a countywide retailers' sales tax at the rate
785	785	of 0.5% and pledging the revenue received therefrom for the purpose of
786	786	financing the construction or remodeling of a courthouse, jail, law
787	787	enforcement center facility, detention facility or other county
788	788	administrative facility, specifically including mental health and for the
789	789	operation thereof.
790	790	(31) The board of county commissioners of Bourbon county may
791	791	submit the question of imposing a countywide retailers' sales tax at the rate
792	792	of up to 1%, in increments of 0.05%, and pledging the revenue received
793	793	therefrom for the purpose of financing the costs of constructing, furnishing
794	794	and operating a courthouse, law enforcement center or jail facility
795	795	improvements to the electors at an election called and held thereon.
796	796	(32) The board of county commissioners of Marion county may
797	797	submit the question of imposing a countywide retailers' sales tax at the rate
798	798	of 0.5% and pledging the revenue received therefrom for the purpose of
799	799	financing the costs of property tax relief, economic development initiatives
800	800	and the construction of public infrastructure improvements, including
801	801	buildings, to the electors at an election called and held thereon.
802	802	(33) The board of county commissioners of Wilson county may
803	803	submit the question of imposing a countywide retailers' sales tax at the rate
804	804	of 0.25%, 0.5%, 0.75% or 1% and pledging the revenue received
805	805	therefrom for the purpose of supporting emergency medical and
806	806	ambulance services in the county to the electors at an election called and
807	807	held thereon. The tax imposed pursuant to this paragraph shall expire after
808	808	10 years from the date such tax is first collected. The countywide retailers'
809	809	sales tax imposed pursuant to this paragraph may be extended or reenacted
810	810	for additional periods not exceeding 10 years per period upon the board of
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853	853	43 HB 2421 11
854	854	county commissioners of Wilson county submitting such question to the
855	855	electors at an election called and held thereon for each additional period as
856	856	provided by law. This paragraph shall not be construed to cause the
857	857	expiration, repeal or termination of any existing city retailers' sales tax for
858	858	health care services as defined in paragraph (5).
859	859	(34) The board of county commissioners of Atchison county may
860	860	submit the question of imposing a countywide retailers' sales tax at the rate
861	861	of up to 1% and pledging the revenue received for the purpose of joint law
862	862	enforcement communications and solid waste disposal in Atchison county
863	863	to the electors at an election called and held thereon. The tax imposed
864	864	pursuant to this paragraph shall expire after 10 years from the date such
865	865	tax is first collected.
866	866	(c) The boards of county commissioners of any two or more
867	867	contiguous counties, upon adoption of a joint resolution by such boards,
868	868	may submit the question of imposing a retailers' sales tax within such
869	869	counties to the electors of such counties at an election called and held
870	870	thereon and such boards of any two or more contiguous counties shall be
871	871	required to submit such question upon submission of a petition in each of
872	872	such counties, signed by a number of electors of each of such counties
873	873	where submitted equal in number to not less than 10% of the electors of
874	874	each of such counties who voted at the last preceding general election for
875	875	the office of secretary of state, or upon receiving resolutions requesting
876	876	such an election passed by not less than
877	877	2
878	878	/3 of the membership of the
879	879	governing body of each of one or more cities within each of such counties
880	880	that contains a population of not less than 25% of the entire population of
881	881	each of such counties, or upon receiving resolutions requesting such an
882	882	election passed by
883	883	2
884	884	/3 of the membership of the governing body of each of
885	885	one or more taxing subdivisions within each of such counties that levy not
886	886	less than 25% of the property taxes levied by all taxing subdivisions within
887	887	each of such counties.
888	888	(d) Notwithstanding any provision of law to the contrary, including
889	889	subsection (b)(5), any city retailers' sales tax being levied by a city prior to
890	890	July 1, 2006, shall continue in effect until repealed in the manner provided
891	891	herein for the adoption and approval of such tax or until repealed by the
892	892	adoption of an ordinance for such repeal. Any countywide retailers' sales
893	893	tax in the amount of 0.5% or 1% in effect on July 1, 1990, shall continue
894	894	in effect until repealed in the manner provided herein for the adoption and
895	895	approval of such tax.
896	896	(e) Any city or county proposing to adopt a retailers' sales tax shall
897	897	give notice of its intention to submit such proposition for approval by the
898	898	electors in the manner required by K.S.A. 10-120, and amendments
899	899	thereto. The notices shall state the time of the election and the rate and
900	900	effective date of the proposed tax. If a majority of the electors voting
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943	943	43 HB 2421 12
944	944	thereon at such election fail to approve the proposition, such proposition
945	945	may be resubmitted under the conditions and in the manner provided in
946	946	this act for submission of the proposition. If a majority of the electors
947	947	voting thereon at such election shall approve the levying of such tax, the
948	948	governing body of any such city or county shall provide by ordinance or
949	949	resolution, as the case may be, for the levy of the tax. Any repeal of such
950	950	tax or any reduction or increase in the rate thereof, within the limits
951	951	prescribed by K.S.A. 12-189, and amendments thereto, shall be
952	952	accomplished in the manner provided herein for the adoption and approval
953	953	of such tax except that the repeal of any such city retailers' sales tax may
954	954	be accomplished by the adoption of an ordinance so providing.
955	955	(f) The sufficiency of the number of signers of any petition filed
956	956	under this section shall be determined by the county election officer. Every
957	957	election held under this act shall be conducted by the county election
958	958	officer.
959	959	(g) (1) The governing body of the city or county proposing to levy
960	960	any retailers' sales tax shall specify the purpose or purposes for which the
961	961	revenue would be used, and a statement generally describing such purpose
962	962	or purposes shall be included as a part of the ballot proposition.
963	963	(2) In addition to the requirements set forth in paragraph (1), the
964	964	governing body of the county proposing to levy a countywide retailers'
965	965	sales tax shall include as a part of the ballot proposition whether:
966	966	(A) The apportionment formula provided in K.S.A. 12-192, and
967	967	amendments thereto, will apply to the revenue;
968	968	(B) an interlocal agreement was entered whereby the county will
969	969	retain either all or part of the revenue; or
970	970	(C) pursuant to law, the county retains the revenue in its entirety.
971	971	Sec. 2. K.S.A. 12-189 is hereby amended to read as follows: 12-189.
972	972	The rate of any city retailers' sales tax shall be fixed in increments of
973	973	0.05% and in an amount not to exceed 2% for general purposes and not to
974	974	exceed 1% for special purposes, which shall be determined by the
975	975	governing body of the city. For any retailers' sales tax imposed by a city
976	976	for special purposes, such city shall specify the purposes for which such
977	977	tax is imposed. All such special purpose retailers' sales taxes imposed by a
978	978	city shall expire after 10 years from the date such tax is first collected. The
979	979	rate of any countywide retailers' sales tax shall be fixed in an amount not
980	980	to exceed 1% and shall be fixed in increments of 0.25%, and which
981	981	amount shall be determined by the board of county commissioners, except
982	982	that:
983	983	(a) The board of county commissioners of Wabaunsee county, for the
984	984	purposes of K.S.A. 12-187(b)(2), and amendments thereto, may fix such
985	985	rate at 1.25%; the board of county commissioners of Osage or Reno
986	986	county, for the purposes of K.S.A. 12-187(b)(2), and amendments thereto,
987	987	1
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1006	1006	20
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1011	1011	25
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1013	1013	27
1014	1014	28
1015	1015	29
1016	1016	30
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1019	1019	33
1020	1020	34
1021	1021	35
1022	1022	36
1023	1023	37
1024	1024	38
1025	1025	39
1026	1026	40
1027	1027	41
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1029	1029	43 HB 2421 13
1030	1030	may fix such rate at 1.25% or 1.5%; the board of county commissioners of
1031	1031	Cherokee, Crawford, Ford, Saline, Seward or Wyandotte county, for the
1032	1032	purposes of K.S.A. 12-187(b)(2), and amendments thereto, may fix such
1033	1033	rate at 1.5%; the board of county commissioners of Atchison or Thomas
1034	1034	county, for the purposes of K.S.A. 12-187(b)(2), and amendments thereto,
1035	1035	may fix such rate at 1.5% or 1.75%; the board of county commissioners of
1036	1036	Anderson, Barton, Jefferson or Ottawa county, for the purposes of K.S.A.
1037	1037	12-187(b)(2), and amendments thereto, may fix such rate at 2%; the board
1038	1038	of county commissioners of Marion county, for the purposes of K.S.A. 12-
1039	1039	187(b)(2), and amendments thereto, may fix such rate at 2.5%; the board
1040	1040	of county commissioners of Franklin, Linn and Miami counties, for the
1041	1041	purposes of K.S.A. 12-187(b)(2), and amendments thereto, may fix such
1042	1042	rate at a percentage that is equal to the sum of the rate allowed to be
1043	1043	imposed by the respective board of county commissioners on July 1, 2007,
1044	1044	plus up to 1.0%; and the board of county commissioners of Brown or
1045	1045	Grant county, for the purposes of K.S.A. 12-187(b)(2), and amendments
1046	1046	thereto, may fix such rate at up to 2%;
1047	1047	(b) the board of county commissioners of Jackson county, for the
1048	1048	purposes of K.S.A. 12-187(b)(3), and amendments thereto, may fix such
1049	1049	rate at 2%;
1050	1050	(c) the boards of county commissioners of Finney and Ford counties,
1051	1051	for the purposes of K.S.A. 12-187(b)(4), and amendments thereto, may fix
1052	1052	such rate at 0.25%;
1053	1053	(d) the board of county commissioners of any county, for the
1054	1054	purposes of K.S.A. 12-187(b)(5), and amendments thereto, may fix such
1055	1055	rate at a percentage that is equal to the sum of the rate allowed to be
1056	1056	imposed by a board of county commissioners on the effective date of this
1057	1057	act plus 0.25%, 0.5%, 0.75% or 1%, as the case requires;
1058	1058	(e) the board of county commissioners of Dickinson county, for the
1059	1059	purposes of K.S.A. 12-187(b)(7), and amendments thereto, may fix such
1060	1060	rate at 1.5%, and the board of county commissioners of Miami county, for
1061	1061	the purposes of K.S.A. 12-187(b)(7), and amendments thereto, may fix
1062	1062	such rate at 1.25%, 1.5%, 1.75% or 2%;
1063	1063	(f) the board of county commissioners of Sherman county, for the
1064	1064	purposes of K.S.A. 12-187(b)(8), and amendments thereto, may fix such
1065	1065	rate at 2.25%;
1066	1066	(g) the board of county commissioners of Crawford or Russell county
1067	1067	for the purposes of K.S.A. 12-187(b)(9), and amendments thereto, may fix
1068	1068	such rate at 1.5%;
1069	1069	(h) the board of county commissioners of Franklin county, for the
1070	1070	purposes of K.S.A. 12-187(b)(10), and amendments thereto, may fix such
1071	1071	rate at 1.75%;
1072	1072	(i) the board of county commissioners of Douglas county, for the
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1115	1115	43 HB 2421 14
1116	1116	purposes of K.S.A. 12-187(b)(11) and (b)(30), and amendments thereto,
1117	1117	may fix such rate at 1.75%;
1118	1118	(j) the board of county commissioners of Jackson county, for the
1119	1119	purposes of K.S.A. 12-187(b)(13), and amendments thereto, may fix such
1120	1120	rate at 1.4%;
1121	1121	(k) the board of county commissioners of Sedgwick county, for the
1122	1122	purposes of K.S.A. 12-187(b)(3)(C), and amendments thereto, may fix
1123	1123	such rate at 2%;
1124	1124	(l) the board of county commissioners of Neosho county, for the
1125	1125	purposes of K.S.A. 12-187(b)(14), and amendments thereto, may fix such
1126	1126	rate at 1.0% or 1.5%;
1127	1127	(m) the board of county commissioners of Saline county, for the
1128	1128	purposes of K.S.A. 12-187(b)(15), and amendments thereto, may fix such
1129	1129	rate at up to 1.5%;
1130	1130	(n) the board of county commissioners of Harvey county, for the
1131	1131	purposes of K.S.A. 12-187(b)(16), and amendments thereto, may fix such
1132	1132	rate at 2.0%;
1133	1133	(o) the board of county commissioners of Atchison county, for the
1134	1134	purpose of K.S.A. 12-187(b)(17), and amendments thereto, may fix such
1135	1135	rate at a percentage that is equal to the sum of the rate allowed to be
1136	1136	imposed by the board of county commissioners of Atchison county on the
1137	1137	effective date of this act plus 0.25%;
1138	1138	(p) the board of county commissioners of Wabaunsee county, for the
1139	1139	purpose of K.S.A. 12-187(b)(18), and amendments thereto, may fix such
1140	1140	rate at a percentage that is equal to the sum of the rate allowed to be
1141	1141	imposed by the board of county commissioners of Wabaunsee county on
1142	1142	July 1, 2007, plus 0.5%;
1143	1143	(q) the board of county commissioners of Jefferson county, for the
1144	1144	purpose of K.S.A. 12-187(b)(19) and (25), and amendments thereto, may
1145	1145	fix such rate at 2.25%;
1146	1146	(r) the board of county commissioners of Riley county, for the
1147	1147	purpose of K.S.A. 12-187(b)(20), and amendments thereto, may fix such
1148	1148	rate at a percentage that is equal to the sum of the rate allowed to be
1149	1149	imposed by the board of county commissioners of Riley county on July 1,
1150	1150	2007, plus up to 1%;
1151	1151	(s) the board of county commissioners of Johnson county, for the
1152	1152	purposes of K.S.A. 12-187(b)(21), and amendments thereto, may fix such
1153	1153	rate at a percentage that is equal to the sum of the rate allowed to be
1154	1154	imposed by the board of county commissioners of Johnson county on July
1155	1155	1, 2007, plus 0.25%;
1156	1156	(t) the board of county commissioners of Wilson county, for the
1157	1157	purposes of K.S.A. 12-187(b)(22), and amendments thereto, may fix such
1158	1158	rate at up to 2%;
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1160	1160	2
1161	1161	3
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1188	1188	30
1189	1189	31
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1192	1192	34
1193	1193	35
1194	1194	36
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1197	1197	39
1198	1198	40
1199	1199	41
1200	1200	42
1201	1201	43 HB 2421 15
1202	1202	(u) the board of county commissioners of Butler county, for the
1203	1203	purposes of K.S.A. 12-187(b)(23), and amendments thereto, may fix such
1204	1204	rate at a percentage that is equal to the sum of the rate otherwise allowed
1205	1205	pursuant to this section, plus 0.25%, 0.5%, 0.75% or 1%;
1206	1206	(v) the board of county commissioners of Barton county, for the
1207	1207	purposes of K.S.A. 12-187(b)(24), and amendments thereto, may fix such
1208	1208	rate at up to 1.5%;
1209	1209	(w) the board of county commissioners of Lyon county, for the
1210	1210	purposes of K.S.A. 12-187(b)(3)(D), and amendments thereto, may fix
1211	1211	such rate at 1.5%;
1212	1212	(x) the board of county commissioners of Rawlins county, for the
1213	1213	purposes of K.S.A. 12-187(b)(3)(E), and amendments thereto, may fix
1214	1214	such rate at 1.75%;
1215	1215	(y) the board of county commissioners of Chautauqua county, for the
1216	1216	purposes of K.S.A. 12-187(b)(3)(F), and amendments thereto, may fix
1217	1217	such rate at 2.0%;
1218	1218	(z) the board of county commissioners of Pottawatomie county, for
1219	1219	the purposes of K.S.A. 12-187(b)(26), and amendments thereto, may fix
1220	1220	such rate at up to 1.5%;
1221	1221	(aa) the board of county commissioners of Kingman county, for the
1222	1222	purposes of K.S.A. 12-187(b)(27), and amendments thereto, may fix such
1223	1223	rate at a percentage that is equal to the sum of the rate otherwise allowed
1224	1224	pursuant to this section, plus 0.25%, 0.5%, 0.75%, or 1%;
1225	1225	(bb) the board of county commissioners of Edwards county, for the
1226	1226	purposes of K.S.A. 12-187(b)(28), and amendments thereto, may fix such
1227	1227	rate at 1.375%;
1228	1228	(cc) the board of county commissioners of Rooks county, for the
1229	1229	purposes of K.S.A. 12-187(b)(29), and amendments thereto, may fix such
1230	1230	rate at up to 1.5%;
1231	1231	(dd) the board of county commissioners of Bourbon county, for the
1232	1232	purposes of K.S.A. 12-187(b)(3)(G) and (b)(31), and amendments thereto,
1233	1233	may fix such rate at up to 2.0%;
1234	1234	(ee) the board of county commissioners of Marion county, for the
1235	1235	purposes of K.S.A. 12-187(b)(32), and amendments thereto, may fix such
1236	1236	rate at 2.5%;
1237	1237	(ff) the board of county commissioners of Finney county, for the
1238	1238	purposes of K.S.A. 12-187(b)(3)(H), and amendments thereto, may fix
1239	1239	such rate at a percentage that is equal to the sum of the rate otherwise
1240	1240	allowed pursuant to this section, plus 0.3%;
1241	1241	(gg) the board of county commissioners of Cherokee county, for the
1242	1242	purposes of K.S.A. 12-187(b)(3)(I), and amendments thereto, may fix such
1243	1243	rate at a percentage that is equal to the sum of the rate otherwise allowed
1244	1244	pursuant to this section, plus 0.5%;
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1287	1287	43 HB 2421 16
1288	1288	(hh) the board of county commissioners of Wilson county, for the
1289	1289	purposes of K.S.A. 12-187(b)(33), and amendments thereto, may fix such
1290	1290	rate at a percentage that is equal to the sum of the rate otherwise allowed
1291	1291	pursuant to this section, plus 0.25%, 0.5%, 0.75% or 1%; and
1292	1292	(ii) the board of county commissioners of Atchison county, for the
1293	1293	purposes of K.S.A. 12-187(b)(34), and amendments thereto, may fix such
1294	1294	rate at a percentage that is equal to the sum of the rate otherwise allowed
1295	1295	pursuant to this section, plus up to 1%.
1296	1296	Any county or city levying a retailers' sales tax is hereby prohibited
1297	1297	from administering or collecting such tax locally, but shall utilize the
1298	1298	services of the state department of revenue to administer, enforce and
1299	1299	collect such tax. Except as otherwise specifically provided in K.S.A. 12-
1300	1300	189a, and amendments thereto, such tax shall be identical in its
1301	1301	application, and exemptions therefrom, to the Kansas retailers' sales tax act
1302	1302	and all laws and administrative rules and regulations of the state
1303	1303	department of revenue relating to the Kansas retailers' sales tax shall apply
1304	1304	to such local sales tax insofar as such laws and rules and regulations may
1305	1305	be made applicable. The state director of taxation is hereby authorized to
1306	1306	administer, enforce and collect such local sales taxes and to adopt such
1307	1307	rules and regulations as may be necessary for the efficient and effective
1308	1308	administration and enforcement thereof.
1309	1309	Upon receipt of a certified copy of an ordinance or resolution
1310	1310	authorizing the levy of a local retailers' sales tax, the director of taxation
1311	1311	shall cause such taxes to be collected within or without the boundaries of
1312	1312	such taxing subdivision at the same time and in the same manner provided
1313	1313	for the collection of the state retailers' sales tax. Such copy shall be
1314	1314	submitted to the director of taxation within 30 days after adoption of any
1315	1315	such ordinance or resolution. The director of taxation shall confirm that all
1316	1316	provisions of law applicable to the authorization of local sales tax have
1317	1317	been followed prior to causing the collection. If the director of taxation
1318	1318	discovers that a city or county did not comply with any provision of law
1319	1319	applicable to the authorization of a local sales tax after collection has
1320	1320	commenced, the director shall immediately notify the city or county and
1321	1321	cease collection of such sales tax until such noncompliance is remedied.
1322	1322	All moneys collected by the director of taxation under the provisions of
1323	1323	this section shall be credited to a county and city retailers' sales tax fund
1324	1324	which fund is hereby established in the state treasury, except that all
1325	1325	moneys collected by the director of taxation pursuant to the authority
1326	1326	granted in K.S.A. 12-187(b)(22), and amendments thereto, shall be
1327	1327	credited to the Wilson county capital improvements fund. Any refund due
1328	1328	on any county or city retailers' sales tax collected pursuant to this act shall
1329	1329	be paid out of the sales tax refund fund and reimbursed by the director of
1330	1330	taxation from collections of local retailers' sales tax revenue. Except for
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1360	1360	30
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1373	1373	43 HB 2421 17
1374	1374	local retailers' sales tax revenue required to be deposited in the
1375	1375	redevelopment bond fund established under K.S.A. 74-8927, and
1376	1376	amendments thereto, all local retailers' sales tax revenue collected within
1377	1377	any county or city pursuant to this act shall be apportioned and remitted at
1378	1378	least quarterly by the state treasurer, on instruction from the director of
1379	1379	taxation, to the treasurer of such county or city.
1380	1380	Revenue that is received from the imposition of a local retailers' sales
1381	1381	tax that exceeds the amount of revenue required to pay the costs of a
1382	1382	special project for which such revenue was pledged shall be credited to the
1383	1383	city or county general fund, as the case requires.
1384	1384	The director of taxation shall provide, upon request by a city or county
1385	1385	clerk or treasurer or finance officer of any city or county levying a local
1386	1386	retailers' sales tax, monthly reports identifying each retailer doing business
1387	1387	in such city or county or making taxable sales sourced to such city or
1388	1388	county, setting forth the tax liability and the amount of such tax remitted
1389	1389	by each retailer during the preceding month and identifying each business
1390	1390	location maintained by the retailer and such retailer's sales or use tax
1391	1391	registration or account number. Such report shall be made available to the
1392	1392	clerk or treasurer or finance officer of such city or county within a
1393	1393	reasonable time after it has been requested from the director of taxation.
1394	1394	The director of taxation shall be allowed to assess a reasonable fee for the
1395	1395	issuance of such report. Information received by any city or county
1396	1396	pursuant to this section shall be confidential, and it shall be unlawful for
1397	1397	any officer or employee of such city or county to divulge any such
1398	1398	information in any manner. Any violation of this paragraph by a city or
1399	1399	county officer or employee is a class A misdemeanor, and such officer or
1400	1400	employee shall be dismissed from office. Reports of violations of this
1401	1401	paragraph shall be investigated by the attorney general. The district
1402	1402	attorney or county attorney and the attorney general shall have authority to
1403	1403	prosecute violations of this paragraph.
1404	1404	Sec. 3. K.S.A. 12-187 and 12-189 are hereby repealed.
1405	1405	Sec. 4. This act shall take effect and be in force from and after its
1406	1406	publication in the statute book.
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