Kansas 2023-2024 Regular Session

Kansas House Bill HB2819 Compare Versions

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1	1	Session of 2024
2	2	HOUSE BILL No. 2819
3	3	By Committee on Taxation
4	4	Requested by Representative A. Smith on behalf of the Board of County
5	5	Commissioners of Rawlins County
6	6	3-7
7	7	AN ACT concerning sales and compensating use tax; relating to city and
8	8	countywide retailers' sales tax; providing countywide retailers' sales tax
9	9	authority for Rawlins county for the purpose of financing costs of
10	10	attendance centers or other district facilities; amending K.S.A. 2023
11	11	Supp. 12-187, 12-189 and 12-192 and repealing the existing sections.
12	12	Be it enacted by the Legislature of the State of Kansas:
13	13	Section 1. K.S.A. 2023 Supp. 12-187 is hereby amended to read as
14	14	follows: 12-187. (a) No city shall impose a retailers' sales tax under the
15	15	provisions of this act without the governing body of such city having first
16	16	submitted such proposition to and having received the approval of a
17	17	majority of the electors of the city voting thereon at an election called and
18	18	held therefor. The governing body of any city may submit the question of
19	19	imposing a retailers' sales tax and the governing body shall be required to
20	20	submit the question upon submission of a petition signed by electors of
21	21	such city equal in number to not less than 10% of the electors of such city.
22	22	(b) (1) The board of county commissioners of any county may submit
23	23	the question of imposing a countywide retailers' sales tax to the electors at
24	24	an election called and held thereon, and any such board shall be required
25	25	to submit the question upon submission of a petition signed by electors of
26	26	such county equal in number to not less than 10% of the electors of such
27	27	county who voted at the last preceding general election for the office of
28	28	secretary of state, or upon receiving resolutions requesting such an election
29	29	passed by not less than
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31	31	/3 of the membership of the governing body of
32	32	each of one or more cities within such county that contains a population of
33	33	not less than 25% of the entire population of the county, or upon receiving
34	34	resolutions requesting such an election passed by
35	35	2
36	36	/3 of the membership of
37	37	the governing body of each of one or more taxing subdivisions within such
38	38	county that levy not less than 25% of the property taxes levied by all
39	39	taxing subdivisions within the county.
40	40	(2) The board of county commissioners of Anderson, Atchison,
41	41	Barton, Brown, Butler, Chase, Cowley, Cherokee, Crawford, Ford,
42	42	Franklin, Grant, Jefferson, Linn, Lyon, Marion, Miami, Montgomery,
43	43	Neosho, Osage, Ottawa, Reno, Riley, Saline, Seward, Sumner, Thomas,
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78	78	Wabaunsee, Wilson and Wyandotte counties may submit the question of
79	79	imposing a countywide retailers' sales tax and pledging the revenue
80	80	received therefrom for the purpose of financing the construction or
81	81	remodeling of a courthouse, jail, law enforcement center facility or other
82	82	county administrative facility, to the electors at an election called and held
83	83	thereon. The tax imposed pursuant to this paragraph shall expire when
84	84	sales tax sufficient to pay all of the costs incurred in the financing of such
85	85	facility has been collected by retailers as determined by the secretary of
86	86	revenue. Nothing in this paragraph shall be construed to allow the rate of
87	87	tax imposed by Butler, Chase, Cowley, Lyon, Montgomery, Neosho, Riley,
88	88	Sumner or Wilson county pursuant to this paragraph to exceed or be
89	89	imposed at any rate other than the rates prescribed in K.S.A. 12-189, and
90	90	amendments thereto.
91	91	(3) (A) Except as otherwise provided in this paragraph, the result of
92	92	the election held on November 8, 1988, on the question submitted by the
93	93	board of county commissioners of Jackson county for the purpose of
94	94	increasing its countywide retailers' sales tax by 1% is hereby declared
95	95	valid, and the revenue received therefrom by the county shall be expended
96	96	solely for the purpose of financing the Banner Creek reservoir project. The
97	97	tax imposed pursuant to this paragraph shall take effect on the effective
98	98	date of this act and shall expire not later than five years after such date.
99	99	(B) The result of the election held on November 8, 1994, on the
100	100	question submitted by the board of county commissioners of Ottawa
101	101	county for the purpose of increasing its countywide retailers' sales tax by
102	102	1% is hereby declared valid, and the revenue received therefrom by the
103	103	county shall be expended solely for the purpose of financing the erection,
104	104	construction and furnishing of a law enforcement center and jail facility.
105	105	(C) Except as otherwise provided in this paragraph, the result of the
106	106	election held on November 2, 2004, on the question submitted by the
107	107	board of county commissioners of Sedgwick county for the purpose of
108	108	increasing its countywide retailers' sales tax by 1% is hereby declared
109	109	valid, and the revenue received therefrom by the county shall be used only
110	110	to pay the costs of: (i) Acquisition of a site and constructing and equipping
111	111	thereon a new regional events center, associated parking and infrastructure
112	112	improvements and related appurtenances thereto, to be located in the
113	113	downtown area of the city of Wichita, Kansas, (the "downtown arena");
114	114	(ii) design for the Kansas coliseum complex and construction of
115	115	improvements to the pavilions; and (iii) establishing an operating and
116	116	maintenance reserve for the downtown arena and the Kansas coliseum
117	117	complex. The tax imposed pursuant to this paragraph shall commence on
118	118	July 1, 2005, and shall terminate not later than 30 months after the
119	119	commencement thereof.
120	120	(D) Except as otherwise provided in this paragraph, the result of the
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164	164	election held on August 5, 2008, on the question submitted by the board of
165	165	county commissioners of Lyon county for the purpose of increasing its
166	166	countywide retailers' sales tax by 1% is hereby declared valid, and the
167	167	revenue received therefrom by the county shall be expended for the
168	168	purposes of ad valorem tax reduction and capital outlay. The tax imposed
169	169	pursuant to this paragraph shall terminate not later than five years after the
170	170	commencement thereof.
171	171	(E) Except as otherwise provided in this paragraph, the result of the
172	172	election held on August 5, 2008, on the question submitted by the board of
173	173	county commissioners of Rawlins county for the purpose of increasing its
174	174	countywide retailers' sales tax by 0.75% is hereby declared valid, and the
175	175	revenue received therefrom by the county shall be expended for the
176	176	purposes of financing the costs of a swimming pool. The tax imposed
177	177	pursuant to this paragraph shall terminate not later than 15 years after the
178	178	commencement thereof or upon payment of all costs authorized pursuant
179	179	to this paragraph in the financing of such project.
180	180	(F) The result of the election held on December 1, 2009, on the
181	181	question submitted by the board of county commissioners of Chautauqua
182	182	county for the purpose of increasing its countywide retailers' sales tax by
183	183	1% is hereby declared valid, and the revenue received from such tax by the
184	184	county shall be expended for the purposes of financing the costs of
185	185	constructing, furnishing and equipping a county jail and law enforcement
186	186	center and necessary improvements appurtenant to such jail and law
187	187	enforcement center. Any tax imposed pursuant to authority granted in this
188	188	paragraph shall terminate upon payment of all costs authorized pursuant to
189	189	this paragraph incurred in the financing of the project described in this
190	190	paragraph.
191	191	(G) The result of the election held on April 7, 2015, on the question
192	192	submitted by the board of county commissioners of Bourbon county for
193	193	the purpose of increasing its retailers' sales tax by 0.4% is hereby declared
194	194	valid, and the revenue received therefrom by the county shall be expended
195	195	solely for the purpose of financing the costs of constructing, furnishing
196	196	and operating a courthouse, law enforcement center or jail facility
197	197	improvements. Any tax imposed pursuant to authority granted in this
198	198	paragraph shall terminate upon payment of all costs authorized pursuant to
199	199	this paragraph incurred in the financing of the project described in this
200	200	paragraph.
201	201	(H) The result of the election held on November 7, 2017, on the
202	202	question submitted by the board of county commissioners of Finney
203	203	county for the purpose of increasing its countywide retailers' sales tax by
204	204	0.3% is hereby declared valid, and the revenues of such tax shall be used
205	205	by Finney county and the city of Garden City, Kansas, as agreed in an
206	206	interlocal cooperation agreement between the city and county, and as
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250	250	detailed in the ballot question approved by voters. The tax imposed
251	251	pursuant to this subparagraph shall be levied for a period of 15 years from
252	252	the date it is first levied.
253	253	(I) The result of the election held on November 3, 2020, on the
254	254	question submitted by the board of county commissioners of Cherokee
255	255	county for the purpose of increasing its retailers' sales tax by 0.5% is
256	256	hereby declared valid, and the revenue received therefrom by the county
257	257	shall be expended solely for the purpose of financing: (i) Ambulance
258	258	services within the county; (ii) renovations and maintenance of county
259	259	buildings and facilities; or (iii) any other projects within the county
260	260	deemed necessary by the governing body of Cherokee county. The tax
261	261	imposed pursuant to this subparagraph shall terminate prior to January 1,
262	262	2033.
263	263	(4) The board of county commissioners of Finney and Ford counties
264	264	may submit the question of imposing a countywide retailers' sales tax at
265	265	the rate of 0.25% and pledging the revenue received therefrom for the
266	266	purpose of financing all or any portion of the cost to be paid by Finney or
267	267	Ford county for construction of highway projects identified as system
268	268	enhancements under the provisions of K.S.A. 68-2314(b)(5), and
269	269	amendments thereto, to the electors at an election called and held thereon.
270	270	Such election shall be called and held in the manner provided by the
271	271	general bond law. The tax imposed pursuant to this paragraph shall expire
272	272	upon the payment of all costs authorized pursuant to this paragraph in the
273	273	financing of such highway projects. Nothing in this paragraph shall be
274	274	construed to allow the rate of tax imposed by Finney or Ford county
275	275	pursuant to this paragraph to exceed the maximum rate prescribed in
276	276	K.S.A. 12-189, and amendments thereto. If any funds remain upon the
277	277	payment of all costs authorized pursuant to this paragraph in the financing
278	278	of such highway projects in Finney county, the state treasurer shall remit
279	279	such funds to the treasurer of Finney county and upon receipt of such
280	280	moneys shall be deposited to the credit of the county road and bridge fund.
281	281	If any funds remain upon the payment of all costs authorized pursuant to
282	282	this paragraph in the financing of such highway projects in Ford county,
283	283	the state treasurer shall remit such funds to the treasurer of Ford county
284	284	and upon receipt of such moneys shall be deposited to the credit of the
285	285	county road and bridge fund.
286	286	(5) The board of county commissioners of any county may submit the
287	287	question of imposing a retailers' sales tax at the rate of 0.25%, 0.5%,
288	288	0.75% or 1% and pledging the revenue received therefrom for the purpose
289	289	of financing the provision of health care services, as enumerated in the
290	290	question, to the electors at an election called and held thereon. Whenever
291	291	any county imposes a tax pursuant to this paragraph, any tax imposed
292	292	pursuant to subsection (a)(2) by any city located in such county shall
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336	336	expire upon the effective date of the imposition of the countywide tax, and
337	337	thereafter the state treasurer shall remit to each such city that portion of the
338	338	countywide tax revenue collected by retailers within such city as certified
339	339	by the director of taxation. The tax imposed pursuant to this paragraph
340	340	shall be deemed to be in addition to the rate limitations prescribed in
341	341	K.S.A. 12-189, and amendments thereto. As used in this paragraph, health
342	342	care services shall include, but not be limited to, the following: Local
343	343	health departments, city or county hospitals, city or county nursing homes,
344	344	preventive health care services including immunizations, prenatal care and
345	345	the postponement of entry into nursing homes by home care services,
346	346	mental health services, indigent health care, physician or health care
347	347	worker recruitment, health education, emergency medical services, rural
348	348	health clinics, integration of health care services, home health services and
349	349	rural health networks.
350	350	(6) The board of county commissioners of Allen county may submit
351	351	the question of imposing a countywide retailers' sales tax at the rate of
352	352	0.5% and pledging the revenue received therefrom for the purpose of
353	353	financing the costs of operation and construction of a solid waste disposal
354	354	area or the modification of an existing landfill to comply with federal
355	355	regulations to the electors at an election called and held thereon. The tax
356	356	imposed pursuant to this paragraph shall expire upon the payment of all
357	357	costs incurred in the financing of the project undertaken. Nothing in this
358	358	paragraph shall be construed to allow the rate of tax imposed by Allen
359	359	county pursuant to this paragraph to exceed or be imposed at any rate other
360	360	than the rates prescribed in K.S.A. 12-189, and amendments thereto.
361	361	(7) (A) The board of county commissioners of Clay and Miami
362	362	county may submit the question of imposing a countywide retailers' sales
363	363	tax at the rate of 0.50% in the case of Clay county and at a rate of up to 1%
364	364	in the case of Miami county, and pledging the revenue received therefrom
365	365	for the purpose of financing the costs of roadway construction and
366	366	improvement to the electors at an election called and held thereon. Except
367	367	as otherwise provided, the tax imposed pursuant to this subparagraph shall
368	368	expire after five years from the date such tax is first collected. The result
369	369	of the election held on November 2, 2004, on the question submitted by
370	370	the board of county commissioners of Miami county for the purpose of
371	371	extending for an additional five-year period the countywide retailers' sales
372	372	tax imposed pursuant to this subsection in Miami county is hereby
373	373	declared valid. The countywide retailers' sales tax imposed pursuant to this
374	374	subsection in Clay and Miami county may be extended or reenacted for
375	375	additional five-year periods upon the board of county commissioners of
376	376	Clay and Miami county submitting such question to the electors at an
377	377	election called and held thereon for each additional five-year period as
378	378	provided by law.
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422	422	(B) The board of county commissioners of Dickinson county may
423	423	submit the question of imposing a countywide retailers' sales tax at the rate
424	424	of 0.5% and pledging the revenue received therefrom for the purpose of
425	425	financing the costs of roadway construction and improvement to the
426	426	electors at an election called and held thereon. The tax imposed pursuant
427	427	to this subparagraph shall expire after 10 years from the date such tax is
428	428	first collected.
429	429	(8) The board of county commissioners of Sherman county may
430	430	submit the question of imposing a countywide retailers' sales tax at the rate
431	431	of 1% and pledging the revenue received therefrom for the purpose of
432	432	financing the costs of street and roadway improvements to the electors at
433	433	an election called and held thereon. The tax imposed pursuant to this
434	434	paragraph shall expire upon payment of all costs authorized pursuant to
435	435	this paragraph in the financing of such project.
436	436	(9) (A) The board of county commissioners of Cowley, Crawford and
437	437	Woodson county may submit the question of imposing a countywide
438	438	retailers' sales tax at the rate of 0.5% in the case of Crawford and Woodson
439	439	county and at a rate of up to 0.25%, in the case of Cowley county and
440	440	pledging the revenue received therefrom for the purpose of financing
441	441	economic development initiatives or public infrastructure projects. The tax
442	442	imposed pursuant to this subparagraph shall expire after five years from
443	443	the date such tax is first collected.
444	444	(B) The board of county commissioners of Russell county may
445	445	submit the question of imposing a countywide retailers' sales tax at the rate
446	446	of 0.5% and pledging the revenue received therefrom for the purpose of
447	447	financing economic development initiatives or public infrastructure
448	448	projects. The tax imposed pursuant to this subparagraph shall expire after
449	449	10 years from the date such tax is first collected.
450	450	(10) The board of county commissioners of Franklin county may
451	451	submit the question of imposing a countywide retailers' sales tax at the rate
452	452	of 0.25% and pledging the revenue received therefrom for the purpose of
453	453	financing recreational facilities. The tax imposed pursuant to this
454	454	paragraph shall expire upon payment of all costs authorized in financing
455	455	such facilities.
456	456	(11) The board of county commissioners of Douglas county may
457	457	submit the question of imposing a countywide retailers' sales tax at the rate
458	458	of 0.25% and pledging the revenue received therefrom for the purposes of
459	459	conservation, access and management of open space; preservation of
460	460	cultural heritage; and economic development projects and activities.
461	461	(12) The board of county commissioners of Shawnee county may
462	462	submit the question of imposing a countywide retailers' sales tax at the rate
463	463	of 0.25% and pledging the revenue received therefrom to the city of
464	464	Topeka for the purpose of financing the costs of rebuilding the Topeka
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508	508	boulevard bridge and other public infrastructure improvements associated
509	509	with such project to the electors at an election called and held thereon. The
510	510	tax imposed pursuant to this paragraph shall expire upon payment of all
511	511	costs authorized in financing such project.
512	512	(13) The board of county commissioners of Jackson county may
513	513	submit the question of imposing a countywide retailers' sales tax at a rate
514	514	of 0.4% and pledging the revenue received therefrom for the purpose of
515	515	financing public infrastructure projects to the electors at an election called
516	516	and held thereon. Such tax shall expire after seven years from the date
517	517	such tax is first collected.
518	518	(14) The board of county commissioners of Neosho county may
519	519	submit the question of imposing a countywide retailers' sales tax at the rate
520	520	of 0.5% and pledging the revenue received therefrom for the purpose of
521	521	financing the costs of roadway construction and improvement to the
522	522	electors at an election called and held thereon. The tax imposed pursuant
523	523	to this paragraph shall expire upon payment of all costs authorized
524	524	pursuant to this paragraph in the financing of such project.
525	525	(15) The board of county commissioners of Saline county may
526	526	submit the question of imposing a countywide retailers' sales tax at the rate
527	527	of up to 0.5% and pledging the revenue received therefrom for the purpose
528	528	of financing the costs of construction and operation of an expo center to
529	529	the electors at an election called and held thereon. The tax imposed
530	530	pursuant to this paragraph shall expire after five years from the date such
531	531	tax is first collected.
532	532	(16) The board of county commissioners of Harvey county may
533	533	submit the question of imposing a countywide retailers' sales tax at the rate
534	534	of 1.0% and pledging the revenue received therefrom for the purpose of
535	535	financing the costs of property tax relief, economic development initiatives
536	536	and public infrastructure improvements to the electors at an election called
537	537	and held thereon.
538	538	(17) The board of county commissioners of Atchison county may
539	539	submit the question of imposing a countywide retailers' sales tax at the rate
540	540	of 0.25% and pledging the revenue received therefrom for the purpose of
541	541	financing the costs of construction and maintenance of sports and
542	542	recreational facilities to the electors at an election called and held thereon.
543	543	The tax imposed pursuant to this paragraph shall expire upon payment of
544	544	all costs authorized in financing such facilities.
545	545	(18) The board of county commissioners of Wabaunsee county may
546	546	submit the question of imposing a countywide retailers' sales tax at the rate
547	547	of 0.5% and pledging the revenue received therefrom for the purpose of
548	548	financing the costs of bridge and roadway construction and improvement
549	549	to the electors at an election called and held thereon. The tax imposed
550	550	pursuant to this paragraph shall expire after 15 years from the date such
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594	594	tax is first collected. On and after July 1, 2019, the countywide retailers'
595	595	sales tax imposed pursuant to this paragraph may be extended or reenacted
596	596	for one additional period not to exceed 15 years upon the board of county
597	597	commissioners of Wabaunsee county submitting such question to the
598	598	electors at an election called and held thereon as provided by law. For any
599	599	countywide retailers' sales tax that is extended or reenacted pursuant to this
600	600	paragraph, such tax shall expire not later than 15 years from the date such
601	601	tax is first collected.
602	602	(19) The board of county commissioners of Jefferson county may
603	603	submit the question of imposing a countywide retailers' sales tax at the rate
604	604	of 1% and pledging the revenue received therefrom for the purpose of
605	605	financing the costs of roadway construction and improvement to the
606	606	electors at an election called and held thereon. The tax imposed pursuant
607	607	to this paragraph shall expire after six years from the date such tax is first
608	608	collected. The countywide retailers' sales tax imposed pursuant to this
609	609	paragraph may be extended or reenacted for additional six-year periods
610	610	upon the board of county commissioners of Jefferson county submitting
611	611	such question to the electors at an election called and held thereon for each
612	612	additional six-year period as provided by law.
613	613	(20) The board of county commissioners of Riley county may submit
614	614	the question of imposing a countywide retailers' sales tax at the rate of up
615	615	to 1% and pledging the revenue received therefrom for the purpose of
616	616	financing the costs of bridge and roadway construction and improvement
617	617	to the electors at an election called and held thereon. The tax imposed
618	618	pursuant to this paragraph shall expire after five years from the date such
619	619	tax is first collected.
620	620	(21) The board of county commissioners of Johnson county may
621	621	submit the question of imposing a countywide retailers' sales tax at the rate
622	622	of 0.25% and pledging the revenue received therefrom for the purpose of
623	623	financing the construction and operation costs of public safety projects,
624	624	including, but not limited to, a jail, detention center, sheriff's resource
625	625	center, crime lab or other county administrative or operational facility
626	626	dedicated to public safety, to the electors at an election called and held
627	627	thereon. The tax imposed pursuant to this paragraph shall expire after 10
628	628	years from the date such tax is first collected. The countywide retailers'
629	629	sales tax imposed pursuant to this subsection may be extended or
630	630	reenacted for additional periods not exceeding 10 years upon the board of
631	631	county commissioners of Johnson county submitting such question to the
632	632	electors at an election called and held thereon for each additional ten-year
633	633	period as provided by law.
634	634	(22) The board of county commissioners of Wilson county may
635	635	submit the question of imposing a countywide retailers' sales tax at the rate
636	636	of up to 1% and pledging the revenue received therefrom for the purpose
637	637	1
638	638	2
639	639	3
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662	662	26
663	663	27
664	664	28
665	665	29
666	666	30
667	667	31
668	668	32
669	669	33
670	670	34
671	671	35
672	672	36
673	673	37
674	674	38
675	675	39
676	676	40
677	677	41
678	678	42
679	679	43 HB 2819 9
680	680	of financing the costs of roadway construction and improvements to
681	681	federal highways, the development of a new industrial park and other
682	682	public infrastructure improvements to the electors at an election called and
683	683	held thereon. The tax imposed pursuant to this paragraph shall expire upon
684	684	payment of all costs authorized pursuant to this paragraph in the financing
685	685	of such project or projects.
686	686	(23) The board of county commissioners of Butler county may
687	687	submit the question of imposing a countywide retailers' sales tax at the rate
688	688	of either 0.25%, 0.5%, 0.75% or 1% and pledging the revenue received
689	689	therefrom for the purpose of financing the costs of public safety capital
690	690	projects or bridge and roadway construction projects, or both, to the
691	691	electors at an election called and held thereon. The tax imposed pursuant
692	692	to this paragraph shall expire upon payment of all costs authorized in
693	693	financing such projects.
694	694	(24) The board of county commissioners of Barton county may
695	695	submit the question of imposing a countywide retailers' sales tax at the rate
696	696	of up to 0.5% and pledging the revenue received therefrom for the purpose
697	697	of financing the costs of roadway and bridge construction and
698	698	improvement and infrastructure development and improvement to the
699	699	electors at an election called and held thereon. The tax imposed pursuant
700	700	to this paragraph shall expire after 10 years from the date such tax is first
701	701	collected.
702	702	(25) The board of county commissioners of Jefferson county may
703	703	submit the question of imposing a countywide retailers' sales tax at the rate
704	704	of 0.25% and pledging the revenue received therefrom for the purpose of
705	705	financing the costs of the county's obligation as participating employer to
706	706	make employer contributions and other required contributions to the
707	707	Kansas public employees retirement system for eligible employees of the
708	708	county who are members of the Kansas police and firemen's retirement
709	709	system, to the electors at an election called and held thereon. The tax
710	710	imposed pursuant to this paragraph shall expire upon payment of all costs
711	711	authorized in financing such purpose.
712	712	(26) The board of county commissioners of Pottawatomie county
713	713	may submit the question of imposing a countywide retailers' sales tax at
714	714	the rate of up to 0.5% and pledging the revenue received therefrom for the
715	715	purpose of financing the costs of construction or remodeling of a
716	716	courthouse, jail, law enforcement center facility or other county
717	717	administrative facility, or public infrastructure improvements, or both, to
718	718	the electors at an election called and held thereon. The tax imposed
719	719	pursuant to this paragraph shall expire upon payment of all costs
720	720	authorized in financing such project or projects.
721	721	(27) The board of county commissioners of Kingman county may
722	722	submit the question of imposing a countywide retailers' sales tax at the rate
723	723	1
724	724	2
725	725	3
726	726	4
727	727	5
728	728	6
729	729	7
730	730	8
731	731	9
732	732	10
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734	734	12
735	735	13
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738	738	16
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743	743	21
744	744	22
745	745	23
746	746	24
747	747	25
748	748	26
749	749	27
750	750	28
751	751	29
752	752	30
753	753	31
754	754	32
755	755	33
756	756	34
757	757	35
758	758	36
759	759	37
760	760	38
761	761	39
762	762	40
763	763	41
764	764	42
765	765	43 HB 2819 10
766	766	of 0.25%, 0.5%, 0.75% or 1% and pledging the revenue received
767	767	therefrom for the purpose of financing the costs of constructing and
768	768	furnishing a law enforcement center and jail facility and the costs of
769	769	roadway and bridge improvements to the electors at an election called and
770	770	held thereon. The tax imposed pursuant to this paragraph shall expire not
771	771	later than 20 years from the date such tax is first collected.
772	772	(28) The board of county commissioners of Edwards county may
773	773	submit the question of imposing a countywide retailers' sales tax at the rate
774	774	of 0.375% and pledging the revenue therefrom for the purpose of
775	775	financing the costs of economic development initiatives to the electors at
776	776	an election called and held thereon.
777	777	(29) The board of county commissioners of Rooks county may
778	778	submit the question of imposing a countywide retailers' sales tax at the rate
779	779	of 0.5% and pledging the revenue therefrom for the purpose of financing
780	780	the costs of constructing or remodeling and furnishing a jail facility to the
781	781	electors at an election called and held thereon. The tax imposed pursuant
782	782	to this paragraph shall expire upon the payment of all costs authorized in
783	783	financing such project or projects.
784	784	(30) The board of county commissioners of Douglas county may
785	785	submit the question of imposing a countywide retailers' sales tax at the rate
786	786	of 0.5% and pledging the revenue received therefrom for the purpose of
787	787	financing the construction or remodeling of a courthouse, jail, law
788	788	enforcement center facility, detention facility or other county
789	789	administrative facility, specifically including mental health and for the
790	790	operation thereof.
791	791	(31) The board of county commissioners of Bourbon county may
792	792	submit the question of imposing a countywide retailers' sales tax at the rate
793	793	of up to 1%, in increments of 0.05%, and pledging the revenue received
794	794	therefrom for the purpose of financing the costs of constructing, furnishing
795	795	and operating a courthouse, law enforcement center or jail facility
796	796	improvements to the electors at an election called and held thereon.
797	797	(32) The board of county commissioners of Marion county may
798	798	submit the question of imposing a countywide retailers' sales tax at the rate
799	799	of 0.5% and pledging the revenue received therefrom for the purpose of
800	800	financing the costs of property tax relief, economic development initiatives
801	801	and the construction of public infrastructure improvements, including
802	802	buildings, to the electors at an election called and held thereon.
803	803	(33) The board of county commissioners of Wilson county may
804	804	submit the question of imposing a countywide retailers' sales tax at the rate
805	805	of 0.25%, 0.5%, 0.75% or 1% and pledging the revenue received
806	806	therefrom for the purpose of supporting emergency medical and
807	807	ambulance services in the county to the electors at an election called and
808	808	held thereon. The tax imposed pursuant to this paragraph shall expire after
809	809	1
810	810	2
811	811	3
812	812	4
813	813	5
814	814	6
815	815	7
816	816	8
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820	820	12
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824	824	16
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828	828	20
829	829	21
830	830	22
831	831	23
832	832	24
833	833	25
834	834	26
835	835	27
836	836	28
837	837	29
838	838	30
839	839	31
840	840	32
841	841	33
842	842	34
843	843	35
844	844	36
845	845	37
846	846	38
847	847	39
848	848	40
849	849	41
850	850	42
851	851	43 HB 2819 11
852	852	10 years from the date such tax is first collected. The countywide retailers'
853	853	sales tax imposed pursuant to this paragraph may be extended or reenacted
854	854	for additional periods not exceeding 10 years per period upon the board of
855	855	county commissioners of Wilson county submitting such question to the
856	856	electors at an election called and held thereon for each additional period as
857	857	provided by law. This paragraph shall not be construed to cause the
858	858	expiration, repeal or termination of any existing city retailers' sales tax for
859	859	health care services as defined in paragraph (5).
860	860	(34) The board of county commissioners of Atchison county may
861	861	submit the question of imposing a countywide retailers' sales tax at the rate
862	862	of up to 1% and pledging the revenue received for the purpose of joint law
863	863	enforcement communications and solid waste disposal in Atchison county
864	864	to the electors at an election called and held thereon. The tax imposed
865	865	pursuant to this paragraph shall expire after 10 years from the date such
866	866	tax is first collected.
867	867	(35) The board of county commissioners of Dickinson county may
868	868	submit the question of imposing a countywide retailers' sales tax at the rate
869	869	of 0.25% and pledging the revenue received therefrom for the purpose of
870	870	financing the costs of public safety capital projects to the electors at an
871	871	election called and held thereon. The tax imposed pursuant to this
872	872	paragraph shall expire after five years from the date such tax is first
873	873	collected. The countywide retailers' sales tax imposed pursuant to this
874	874	paragraph may be extended or reenacted for additional five-year periods
875	875	upon the board of county commissioners of Dickinson county submitting
876	876	such question to the electors at an election called and held thereon for each
877	877	additional five-year period as provided by law.
878	878	(36) The board of county commissioners of Rawlins county may
879	879	submit the question of imposing a countywide retailers' sales tax at the
880	880	rate of up to 1% and pledging the revenue received therefrom for the
881	881	purpose of financing the costs of construction, remodeling, capital
882	882	improvements or maintenance of attendance centers or other district
883	883	facilities of any school district or school districts within the county. The
884	884	tax imposed pursuant to this paragraph shall expire upon payment of all
885	885	costs authorized in financing the costs of attendance centers or other
886	886	district facilities for U.S.D. No. 105.
887	887	(c) The boards of county commissioners of any two or more
888	888	contiguous counties, upon adoption of a joint resolution by such boards,
889	889	may submit the question of imposing a retailers' sales tax within such
890	890	counties to the electors of such counties at an election called and held
891	891	thereon and such boards of any two or more contiguous counties shall be
892	892	required to submit such question upon submission of a petition in each of
893	893	such counties, signed by a number of electors of each of such counties
894	894	where submitted equal in number to not less than 10% of the electors of
895	895	1
896	896	2
897	897	3
898	898	4
899	899	5
900	900	6
901	901	7
902	902	8
903	903	9
904	904	10
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906	906	12
907	907	13
908	908	14
909	909	15
910	910	16
911	911	17
912	912	18
913	913	19
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915	915	21
916	916	22
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918	918	24
919	919	25
920	920	26
921	921	27
922	922	28
923	923	29
924	924	30
925	925	31
926	926	32
927	927	33
928	928	34
929	929	35
930	930	36
931	931	37
932	932	38
933	933	39
934	934	40
935	935	41
936	936	42
937	937	43 HB 2819 12
938	938	each of such counties who voted at the last preceding general election for
939	939	the office of secretary of state, or upon receiving resolutions requesting
940	940	such an election passed by not less than
941	941	2
942	942	/3 of the membership of the
943	943	governing body of each of one or more cities within each of such counties
944	944	that contains a population of not less than 25% of the entire population of
945	945	each of such counties, or upon receiving resolutions requesting such an
946	946	election passed by
947	947	2
948	948	/3 of the membership of the governing body of each of
949	949	one or more taxing subdivisions within each of such counties that levy not
950	950	less than 25% of the property taxes levied by all taxing subdivisions within
951	951	each of such counties.
952	952	(d) Notwithstanding any provision of law to the contrary, including
953	953	subsection (b)(5), any city retailers' sales tax being levied by a city prior to
954	954	July 1, 2006, shall continue in effect until repealed in the manner provided
955	955	herein for the adoption and approval of such tax or until repealed by the
956	956	adoption of an ordinance for such repeal. Any countywide retailers' sales
957	957	tax in the amount of 0.5% or 1% in effect on July 1, 1990, shall continue
958	958	in effect until repealed in the manner provided herein for the adoption and
959	959	approval of such tax.
960	960	(e) Any city or county proposing to adopt a retailers' sales tax shall
961	961	give notice of its intention to submit such proposition for approval by the
962	962	electors in the manner required by K.S.A. 10-120, and amendments
963	963	thereto. The notices shall state the time of the election and the rate and
964	964	effective date of the proposed tax. If a majority of the electors voting
965	965	thereon at such election fail to approve the proposition, such proposition
966	966	may be resubmitted under the conditions and in the manner provided in
967	967	this act for submission of the proposition. If a majority of the electors
968	968	voting thereon at such election shall approve the levying of such tax, the
969	969	governing body of any such city or county shall provide by ordinance or
970	970	resolution, as the case may be, for the levy of the tax. Any repeal of such
971	971	tax or any reduction or increase in the rate thereof, within the limits
972	972	prescribed by K.S.A. 12-189, and amendments thereto, shall be
973	973	accomplished in the manner provided herein for the adoption and approval
974	974	of such tax except that the repeal of any such city retailers' sales tax may
975	975	be accomplished by the adoption of an ordinance so providing.
976	976	(f) The sufficiency of the number of signers of any petition filed
977	977	under this section shall be determined by the county election officer. Every
978	978	election held under this act shall be conducted by the county election
979	979	officer.
980	980	(g) (1) The governing body of the city or county proposing to levy
981	981	any retailers' sales tax shall specify the purpose or purposes for which the
982	982	revenue would be used, and a statement generally describing such purpose
983	983	or purposes shall be included as a part of the ballot proposition.
984	984	(2) In addition to the requirements set forth in paragraph (1), the
985	985	1
986	986	2
987	987	3
988	988	4
989	989	5
990	990	6
991	991	7
992	992	8
993	993	9
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1002	1002	18
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1004	1004	20
1005	1005	21
1006	1006	22
1007	1007	23
1008	1008	24
1009	1009	25
1010	1010	26
1011	1011	27
1012	1012	28
1013	1013	29
1014	1014	30
1015	1015	31
1016	1016	32
1017	1017	33
1018	1018	34
1019	1019	35
1020	1020	36
1021	1021	37
1022	1022	38
1023	1023	39
1024	1024	40
1025	1025	41
1026	1026	42
1027	1027	43 HB 2819 13
1028	1028	governing body of the county proposing to levy a countywide retailers'
1029	1029	sales tax shall include as a part of the ballot proposition whether:
1030	1030	(A) The apportionment formula provided in K.S.A. 12-192, and
1031	1031	amendments thereto, will apply to the revenue;
1032	1032	(B) an interlocal agreement was entered whereby the county will
1033	1033	retain either all or part of the revenue; or
1034	1034	(C) pursuant to law, the county retains the revenue in its entirety.
1035	1035	Sec. 2. K.S.A. 2023 Supp. 12-189 is hereby amended to read as
1036	1036	follows: 12-189. The rate of any city retailers' sales tax shall be fixed in
1037	1037	increments of 0.05% and in an amount not to exceed 2% for general
1038	1038	purposes and not to exceed 1% for special purposes, which shall be
1039	1039	determined by the governing body of the city. For any retailers' sales tax
1040	1040	imposed by a city for special purposes, such city shall specify the purposes
1041	1041	for which such tax is imposed. All such special purpose retailers' sales
1042	1042	taxes imposed by a city shall expire after 10 years from the date such tax is
1043	1043	first collected. The rate of any countywide retailers' sales tax shall be fixed
1044	1044	in an amount not to exceed 1% and shall be fixed in increments of 0.25%,
1045	1045	and which amount shall be determined by the board of county
1046	1046	commissioners, except that:
1047	1047	(a) The board of county commissioners of Wabaunsee county, for the
1048	1048	purposes of K.S.A. 12-187(b)(2), and amendments thereto, may fix such
1049	1049	rate at 1.25%; the board of county commissioners of Osage or Reno
1050	1050	county, for the purposes of K.S.A. 12-187(b)(2), and amendments thereto,
1051	1051	may fix such rate at 1.25% or 1.5%; the board of county commissioners of
1052	1052	Cherokee, Crawford, Ford, Saline, Seward or Wyandotte county, for the
1053	1053	purposes of K.S.A. 12-187(b)(2), and amendments thereto, may fix such
1054	1054	rate at 1.5%; the board of county commissioners of Atchison or Thomas
1055	1055	county, for the purposes of K.S.A. 12-187(b)(2), and amendments thereto,
1056	1056	may fix such rate at 1.5% or 1.75%; the board of county commissioners of
1057	1057	Anderson, Barton, Jefferson or Ottawa county, for the purposes of K.S.A.
1058	1058	12-187(b)(2), and amendments thereto, may fix such rate at 2%; the board
1059	1059	of county commissioners of Marion county, for the purposes of K.S.A. 12-
1060	1060	187(b)(2), and amendments thereto, may fix such rate at 2.5%; the board
1061	1061	of county commissioners of Franklin, Linn and Miami counties, for the
1062	1062	purposes of K.S.A. 12-187(b)(2), and amendments thereto, may fix such
1063	1063	rate at a percentage that is equal to the sum of the rate allowed to be
1064	1064	imposed by the respective board of county commissioners on July 1, 2007,
1065	1065	plus up to 1.0%; and the board of county commissioners of Brown or
1066	1066	Grant county, for the purposes of K.S.A. 12-187(b)(2), and amendments
1067	1067	thereto, may fix such rate at up to 2%;
1068	1068	(b) the board of county commissioners of Jackson county, for the
1069	1069	purposes of K.S.A. 12-187(b)(3), and amendments thereto, may fix such
1070	1070	rate at 2%;
1071	1071	1
1072	1072	2
1073	1073	3
1074	1074	4
1075	1075	5
1076	1076	6
1077	1077	7
1078	1078	8
1079	1079	9
1080	1080	10
1081	1081	11
1082	1082	12
1083	1083	13
1084	1084	14
1085	1085	15
1086	1086	16
1087	1087	17
1088	1088	18
1089	1089	19
1090	1090	20
1091	1091	21
1092	1092	22
1093	1093	23
1094	1094	24
1095	1095	25
1096	1096	26
1097	1097	27
1098	1098	28
1099	1099	29
1100	1100	30
1101	1101	31
1102	1102	32
1103	1103	33
1104	1104	34
1105	1105	35
1106	1106	36
1107	1107	37
1108	1108	38
1109	1109	39
1110	1110	40
1111	1111	41
1112	1112	42
1113	1113	43 HB 2819 14
1114	1114	(c) the boards of county commissioners of Finney and Ford counties,
1115	1115	for the purposes of K.S.A. 12-187(b)(4), and amendments thereto, may fix
1116	1116	such rate at 0.25%;
1117	1117	(d) the board of county commissioners of any county, for the
1118	1118	purposes of K.S.A. 12-187(b)(5), and amendments thereto, may fix such
1119	1119	rate at a percentage that is equal to the sum of the rate allowed to be
1120	1120	imposed by a board of county commissioners on the effective date of this
1121	1121	act plus 0.25%, 0.5%, 0.75% or 1%, as the case requires;
1122	1122	(e) the board of county commissioners of Dickinson county, for the
1123	1123	purposes of K.S.A. 12-187(b)(7), and amendments thereto, may fix such
1124	1124	rate at 1.5%, and the board of county commissioners of Miami county, for
1125	1125	the purposes of K.S.A. 12-187(b)(7), and amendments thereto, may fix
1126	1126	such rate at 1.25%, 1.5%, 1.75% or 2%;
1127	1127	(f) the board of county commissioners of Sherman county, for the
1128	1128	purposes of K.S.A. 12-187(b)(8), and amendments thereto, may fix such
1129	1129	rate at 2.25%;
1130	1130	(g) the board of county commissioners of Crawford or Russell county
1131	1131	for the purposes of K.S.A. 12-187(b)(9), and amendments thereto, may fix
1132	1132	such rate at 1.5%;
1133	1133	(h) the board of county commissioners of Franklin county, for the
1134	1134	purposes of K.S.A. 12-187(b)(10), and amendments thereto, may fix such
1135	1135	rate at 1.75%;
1136	1136	(i) the board of county commissioners of Douglas county, for the
1137	1137	purposes of K.S.A. 12-187(b)(11) and (b)(30), and amendments thereto,
1138	1138	may fix such rate at 1.75%;
1139	1139	(j) the board of county commissioners of Jackson county, for the
1140	1140	purposes of K.S.A. 12-187(b)(13), and amendments thereto, may fix such
1141	1141	rate at 1.4%;
1142	1142	(k) the board of county commissioners of Sedgwick county, for the
1143	1143	purposes of K.S.A. 12-187(b)(3)(C), and amendments thereto, may fix
1144	1144	such rate at 2%;
1145	1145	(l) the board of county commissioners of Neosho county, for the
1146	1146	purposes of K.S.A. 12-187(b)(14), and amendments thereto, may fix such
1147	1147	rate at 1.0% or 1.5%;
1148	1148	(m) the board of county commissioners of Saline county, for the
1149	1149	purposes of K.S.A. 12-187(b)(15), and amendments thereto, may fix such
1150	1150	rate at up to 1.5%;
1151	1151	(n) the board of county commissioners of Harvey county, for the
1152	1152	purposes of K.S.A. 12-187(b)(16), and amendments thereto, may fix such
1153	1153	rate at 2.0%;
1154	1154	(o) the board of county commissioners of Atchison county, for the
1155	1155	purpose of K.S.A. 12-187(b)(17), and amendments thereto, may fix such
1156	1156	rate at a percentage that is equal to the sum of the rate allowed to be
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1198	1198	42
1199	1199	43 HB 2819 15
1200	1200	imposed by the board of county commissioners of Atchison county on the
1201	1201	effective date of this act plus 0.25%;
1202	1202	(p) the board of county commissioners of Wabaunsee county, for the
1203	1203	purpose of K.S.A. 12-187(b)(18), and amendments thereto, may fix such
1204	1204	rate at a percentage that is equal to the sum of the rate allowed to be
1205	1205	imposed by the board of county commissioners of Wabaunsee county on
1206	1206	July 1, 2007, plus 0.5%;
1207	1207	(q) the board of county commissioners of Jefferson county, for the
1208	1208	purpose of K.S.A. 12-187(b)(19) and (25), and amendments thereto, may
1209	1209	fix such rate at 2.25%;
1210	1210	(r) the board of county commissioners of Riley county, for the
1211	1211	purpose of K.S.A. 12-187(b)(20), and amendments thereto, may fix such
1212	1212	rate at a percentage that is equal to the sum of the rate allowed to be
1213	1213	imposed by the board of county commissioners of Riley county on July 1,
1214	1214	2007, plus up to 1%;
1215	1215	(s) the board of county commissioners of Johnson county, for the
1216	1216	purposes of K.S.A. 12-187(b)(21), and amendments thereto, may fix such
1217	1217	rate at a percentage that is equal to the sum of the rate allowed to be
1218	1218	imposed by the board of county commissioners of Johnson county on July
1219	1219	1, 2007, plus 0.25%;
1220	1220	(t) the board of county commissioners of Wilson county, for the
1221	1221	purposes of K.S.A. 12-187(b)(22), and amendments thereto, may fix such
1222	1222	rate at up to 2%;
1223	1223	(u) the board of county commissioners of Butler county, for the
1224	1224	purposes of K.S.A. 12-187(b)(23), and amendments thereto, may fix such
1225	1225	rate at a percentage that is equal to the sum of the rate otherwise allowed
1226	1226	pursuant to this section, plus 0.25%, 0.5%, 0.75% or 1%;
1227	1227	(v) the board of county commissioners of Barton county, for the
1228	1228	purposes of K.S.A. 12-187(b)(24), and amendments thereto, may fix such
1229	1229	rate at up to 1.5%;
1230	1230	(w) the board of county commissioners of Lyon county, for the
1231	1231	purposes of K.S.A. 12-187(b)(3)(D), and amendments thereto, may fix
1232	1232	such rate at 1.5%;
1233	1233	(x) the board of county commissioners of Rawlins county, for the
1234	1234	purposes of K.S.A. 12-187(b)(3)(E), and amendments thereto, may fix
1235	1235	such rate at 1.75%;
1236	1236	(y) the board of county commissioners of Chautauqua county, for the
1237	1237	purposes of K.S.A. 12-187(b)(3)(F), and amendments thereto, may fix
1238	1238	such rate at 2.0%;
1239	1239	(z) the board of county commissioners of Pottawatomie county, for
1240	1240	the purposes of K.S.A. 12-187(b)(26), and amendments thereto, may fix
1241	1241	such rate at up to 1.5%;
1242	1242	(aa) the board of county commissioners of Kingman county, for the
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1285	1285	43 HB 2819 16
1286	1286	purposes of K.S.A. 12-187(b)(27), and amendments thereto, may fix such
1287	1287	rate at a percentage that is equal to the sum of the rate otherwise allowed
1288	1288	pursuant to this section, plus 0.25%, 0.5%, 0.75%, or 1%;
1289	1289	(bb) the board of county commissioners of Edwards county, for the
1290	1290	purposes of K.S.A. 12-187(b)(28), and amendments thereto, may fix such
1291	1291	rate at 1.375%;
1292	1292	(cc) the board of county commissioners of Rooks county, for the
1293	1293	purposes of K.S.A. 12-187(b)(29), and amendments thereto, may fix such
1294	1294	rate at up to 1.5%;
1295	1295	(dd) the board of county commissioners of Bourbon county, for the
1296	1296	purposes of K.S.A. 12-187(b)(3)(G) and (b)(31), and amendments thereto,
1297	1297	may fix such rate at up to 2.0%;
1298	1298	(ee) the board of county commissioners of Marion county, for the
1299	1299	purposes of K.S.A. 12-187(b)(32), and amendments thereto, may fix such
1300	1300	rate at 2.5%;
1301	1301	(ff) the board of county commissioners of Finney county, for the
1302	1302	purposes of K.S.A. 12-187(b)(3)(H), and amendments thereto, may fix
1303	1303	such rate at a percentage that is equal to the sum of the rate otherwise
1304	1304	allowed pursuant to this section, plus 0.3%;
1305	1305	(gg) the board of county commissioners of Cherokee county, for the
1306	1306	purposes of K.S.A. 12-187(b)(3)(I), and amendments thereto, may fix such
1307	1307	rate at a percentage that is equal to the sum of the rate otherwise allowed
1308	1308	pursuant to this section, plus 0.5%;
1309	1309	(hh) the board of county commissioners of Wilson county, for the
1310	1310	purposes of K.S.A. 12-187(b)(33), and amendments thereto, may fix such
1311	1311	rate at a percentage that is equal to the sum of the rate otherwise allowed
1312	1312	pursuant to this section, plus 0.25%, 0.5%, 0.75% or 1%;
1313	1313	(ii) the board of county commissioners of Atchison county, for the
1314	1314	purposes of K.S.A. 12-187(b)(34), and amendments thereto, may fix such
1315	1315	rate at a percentage that is equal to the sum of the rate otherwise allowed
1316	1316	pursuant to this section, plus up to 1%; and
1317	1317	(jj) the board of county commissioners of Dickinson county, for the
1318	1318	purposes of K.S.A. 12-187(b)(35), and amendments thereto, may fix such
1319	1319	rate at a percentage that is equal to the sum of the rate otherwise allowed
1320	1320	pursuant to this section, plus 0.25%; and
1321	1321	(kk) the board of county commissioners of Rawlins county, for the
1322	1322	purposes of K.S.A. 12-187(b)(36), and amendments thereto, may fix such
1323	1323	rate at a percentage that is equal to the sum of the rate otherwise allowed
1324	1324	pursuant to this section, plus up to 1%.
1325	1325	Any county or city levying a retailers' sales tax is hereby prohibited
1326	1326	from administering or collecting such tax locally, but shall utilize the
1327	1327	services of the state department of revenue to administer, enforce and
1328	1328	collect such tax. Except as otherwise specifically provided in K.S.A. 12-
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1371	1371	43 HB 2819 17
1372	1372	189a, and amendments thereto, such tax shall be identical in its
1373	1373	application, and exemptions therefrom, to the Kansas retailers' sales tax act
1374	1374	and all laws and administrative rules and regulations of the state
1375	1375	department of revenue relating to the Kansas retailers' sales tax shall apply
1376	1376	to such local sales tax insofar as such laws and rules and regulations may
1377	1377	be made applicable. The state director of taxation is hereby authorized to
1378	1378	administer, enforce and collect such local sales taxes and to adopt such
1379	1379	rules and regulations as may be necessary for the efficient and effective
1380	1380	administration and enforcement thereof.
1381	1381	Upon receipt of a certified copy of an ordinance or resolution
1382	1382	authorizing the levy of a local retailers' sales tax, the director of taxation
1383	1383	shall cause such taxes to be collected within or without the boundaries of
1384	1384	such taxing subdivision at the same time and in the same manner provided
1385	1385	for the collection of the state retailers' sales tax. Such copy shall be
1386	1386	submitted to the director of taxation within 30 days after adoption of any
1387	1387	such ordinance or resolution. The director of taxation shall confirm that all
1388	1388	provisions of law applicable to the authorization of local sales tax have
1389	1389	been followed prior to causing the collection. If the director of taxation
1390	1390	discovers that a city or county did not comply with any provision of law
1391	1391	applicable to the authorization of a local sales tax after collection has
1392	1392	commenced, the director shall immediately notify the city or county and
1393	1393	cease collection of such sales tax until such noncompliance is remedied.
1394	1394	All moneys collected by the director of taxation under the provisions of
1395	1395	this section shall be credited to a county and city retailers' sales tax fund
1396	1396	which fund is hereby established in the state treasury, except that all
1397	1397	moneys collected by the director of taxation pursuant to the authority
1398	1398	granted in K.S.A. 12-187(b)(22), and amendments thereto, shall be
1399	1399	credited to the Wilson county capital improvements fund. Any refund due
1400	1400	on any county or city retailers' sales tax collected pursuant to this act shall
1401	1401	be paid out of the sales tax refund fund and reimbursed by the director of
1402	1402	taxation from collections of local retailers' sales tax revenue. Except for
1403	1403	local retailers' sales tax revenue required to be deposited in the
1404	1404	redevelopment bond fund established under K.S.A. 74-8927, and
1405	1405	amendments thereto, all local retailers' sales tax revenue collected within
1406	1406	any county or city pursuant to this act shall be apportioned and remitted at
1407	1407	least quarterly by the state treasurer, on instruction from the director of
1408	1408	taxation, to the treasurer of such county or city.
1409	1409	Revenue that is received from the imposition of a local retailers' sales
1410	1410	tax that exceeds the amount of revenue required to pay the costs of a
1411	1411	special project for which such revenue was pledged shall be credited to the
1412	1412	city or county general fund, as the case requires.
1413	1413	The director of taxation shall provide, upon request by a city or county
1414	1414	clerk or treasurer or finance officer of any city or county levying a local
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1457	1457	43 HB 2819 18
1458	1458	retailers' sales tax, monthly reports identifying each retailer doing business
1459	1459	in such city or county or making taxable sales sourced to such city or
1460	1460	county, setting forth the tax liability and the amount of such tax remitted
1461	1461	by each retailer during the preceding month and identifying each business
1462	1462	location maintained by the retailer and such retailer's sales or use tax
1463	1463	registration or account number. Such report shall be made available to the
1464	1464	clerk or treasurer or finance officer of such city or county within a
1465	1465	reasonable time after it has been requested from the director of taxation.
1466	1466	The director of taxation shall be allowed to assess a reasonable fee for the
1467	1467	issuance of such report. Information received by any city or county
1468	1468	pursuant to this section shall be confidential, and it shall be unlawful for
1469	1469	any officer or employee of such city or county to divulge any such
1470	1470	information in any manner. Any violation of this paragraph by a city or
1471	1471	county officer or employee is a class A misdemeanor, and such officer or
1472	1472	employee shall be dismissed from office. Reports of violations of this
1473	1473	paragraph shall be investigated by the attorney general. The district
1474	1474	attorney or county attorney and the attorney general shall have authority to
1475	1475	prosecute violations of this paragraph.
1476	1476	Sec. 3. K.S.A. 2023 Supp. 12-192 is hereby amended to read as
1477	1477	follows: 12-192. (a) Except as otherwise provided by subsection (b), (d) or
1478	1478	(h), all revenue received by the director of taxation from a countywide
1479	1479	retailers' sales tax shall be apportioned among the county and each city
1480	1480	located in such county in the following manner:
1481	1481	(1)
1482	1482	1
1483	1483	/2 of all revenue received by the director of taxation shall be
1484	1484	apportioned among the county and each city located in such county in the
1485	1485	proportion that the total tangible property tax levies made in such county
1486	1486	in the preceding year for all funds of each such governmental unit bear to
1487	1487	the total of all such levies made in the preceding year; and
1488	1488	(2)
1489	1489	1
1490	1490	/2 of all revenue received by the director of taxation from such
1491	1491	countywide retailers' sales tax shall be apportioned among the county and
1492	1492	each city located in such county, first to the county that portion of the
1493	1493	revenue equal to the proportion that the population of the county residing
1494	1494	in the unincorporated area of the county bears to the total population of the
1495	1495	county, and second to the cities in the proportion that the population of
1496	1496	each city bears to the total population of the county, except that no persons
1497	1497	residing within the Fort Riley military reservation shall be included in the
1498	1498	determination of the population of any city located within Riley county.
1499	1499	All revenue apportioned to a county shall be paid to its county treasurer
1500	1500	and shall be credited to the general fund of the county.
1501	1501	(b) (1) In lieu of the apportionment formula provided in subsection
1502	1502	(a), all revenue received by the director of taxation from a countywide
1503	1503	retailers' sales tax imposed within Johnson county at the rate of 0.75%, 1%
1504	1504	or 1.25% after July 1, 2007, shall be apportioned among the county and
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1547	1547	43 HB 2819 19
1548	1548	each city located in such county in the following manner:
1549	1549	(A) The revenue received from the first 0.5% rate of tax shall be
1550	1550	apportioned in the manner prescribed by subsection (a); and
1551	1551	(B) the revenue received from the rate of tax exceeding 0.5% shall be
1552	1552	apportioned as follows:
1553	1553	(i)
1554	1554	1
1555	1555	/4 shall be apportioned among the county and each city located in
1556	1556	such county in the proportion that the total tangible property tax levies
1557	1557	made in such county in the preceding year for all funds of each such
1558	1558	governmental unit bear to the total of all such levies made in the preceding
1559	1559	year;
1560	1560	(ii)
1561	1561	1
1562	1562	/4 shall be apportioned among the county and each city located in
1563	1563	such county, first to the county that portion of the revenue equal to the
1564	1564	proportion that the population of the county residing in the unincorporated
1565	1565	area of the county bears to the total population of the county, and second to
1566	1566	the cities in the proportion that the population of each city bears to the
1567	1567	total population of the county; and
1568	1568	(iii)
1569	1569	1
1570	1570	/2 shall be retained by the county for its sole use and benefit.
1571	1571	(2) In lieu of the apportionment formula provided in subsection (a),
1572	1572	all money received by the director of taxation from a countywide sales tax
1573	1573	imposed within Montgomery county pursuant to the election held on
1574	1574	November 8, 1994, shall be remitted to and shall be retained by the county
1575	1575	and expended only for the purpose for which the revenue received from
1576	1576	the tax was pledged. All revenue apportioned and paid from the imposition
1577	1577	of such tax to the treasurer of any city prior to the effective date of this act
1578	1578	shall be remitted to the county treasurer and expended only for the purpose
1579	1579	for which the revenue received from the tax was pledged.
1580	1580	(3) In lieu of the apportionment formula provided in subsection (a),
1581	1581	on and after the effective date of this act, all moneys received by the
1582	1582	director of taxation from a countywide retailers' sales tax imposed within
1583	1583	Phillips county pursuant to the election held on September 20, 2005, shall
1584	1584	be remitted to and shall be retained by the county and expended only for
1585	1585	the purpose for which the revenue received from the tax was pledged.
1586	1586	(c) (1) Except as otherwise provided by paragraph (2) of this
1587	1587	subsection, for purposes of subsections (a) and (b), the term "total tangible
1588	1588	property tax levies" means the aggregate dollar amount of tax revenue
1589	1589	derived from ad valorem tax levies applicable to all tangible property
1590	1590	located within each such city or county. The ad valorem property tax levy
1591	1591	of any county or city district entity or subdivision shall be included within
1592	1592	this term if the levy of any such district entity or subdivision is applicable
1593	1593	to all tangible property located within each such city or county.
1594	1594	(2) For the purposes of subsections (a) and (b), any ad valorem
1595	1595	property tax levied on property located in a city in Johnson county for the
1596	1596	purpose of providing fire protection service in such city shall be included
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1639	1639	43 HB 2819 20
1640	1640	within the term "total tangible property tax levies" for such city regardless
1641	1641	of its applicability to all tangible property located within each such city. If
1642	1642	the tax is levied by a district which extends across city boundaries, for
1643	1643	purposes of this computation, the amount of such levy shall be apportioned
1644	1644	among each city in which such district extends in the proportion that such
1645	1645	tax levied within each city bears to the total tax levied by the district.
1646	1646	(d) (1) All revenue received from a countywide retailers' sales tax
1647	1647	imposed pursuant to K.S.A. 12-187(b)(2), (3)(C), (3)(F), (3)(G), (3)(I), (6),
1648	1648	(7), (8), (9), (12), (14), (15), (16), (17), (18), (19), (20), (22), (23), (25),
1649	1649	(27), (28), (29), (30), (31), (32), (33), (34) and, (35) and (36), and
1650	1650	amendments thereto, shall be remitted to and shall be retained by the
1651	1651	county and expended only for the purpose for which the revenue received
1652	1652	from the tax was pledged.
1653	1653	(2) Except as otherwise provided in K.S.A. 12-187(b)(5), and
1654	1654	amendments thereto, all revenues received from a countywide retailers'
1655	1655	sales tax imposed pursuant to K.S.A. 12-187(b)(5), and amendments
1656	1656	thereto, shall be remitted to and shall be retained by the county and
1657	1657	expended only for the purpose for which the revenue received from the tax
1658	1658	was pledged.
1659	1659	(3) All revenue received from a countywide retailers' sales tax
1660	1660	imposed pursuant to K.S.A. 12-187(b)(26), and amendments thereto, shall
1661	1661	be remitted to and shall be retained by the county and expended only for
1662	1662	the purpose for which the revenue received from the tax was pledged
1663	1663	unless the question of imposing a countywide retailers' sales tax authorized
1664	1664	by K.S.A. 12-187(b)(26), and amendments thereto, includes the
1665	1665	apportionment of revenue prescribed in subsection (a).
1666	1666	(e) All revenue apportioned to the several cities of the county shall be
1667	1667	paid to the respective treasurers thereof and deposited in the general fund
1668	1668	of the city. Whenever the territory of any city is located in two or more
1669	1669	counties and any one or more of such counties do not levy a countywide
1670	1670	retailers' sales tax, or whenever such counties do not levy countywide
1671	1671	retailers' sales taxes at a uniform rate, the revenue received by such city
1672	1672	from the proceeds of the countywide retailers' sales tax, as an alternative to
1673	1673	depositing the same in the general fund, may be used for the purpose of
1674	1674	reducing the tax levies of such city upon the taxable tangible property
1675	1675	located within the county levying such countywide retailers' sales tax.
1676	1676	(f) Prior to March 1 of each year, the secretary of revenue shall advise
1677	1677	each county treasurer of the revenue collected in such county from the
1678	1678	state retailers' sales tax for the preceding calendar year.
1679	1679	(g) Prior to December 31 of each year, the clerk of every county
1680	1680	imposing a countywide retailers' sales tax shall provide such information
1681	1681	deemed necessary by the secretary of revenue to apportion and remit
1682	1682	revenue to the counties and cities pursuant to this section.
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1725	1725	43 HB 2819 21
1726	1726	(h) The provisions of subsections (a) and (b) for the apportionment of
1727	1727	countywide retailers' sales tax shall not apply to any revenues received
1728	1728	pursuant to a county or countywide retailers' sales tax levied or collected
1729	1729	under K.S.A. 74-8929, and amendments thereto. All such revenue
1730	1730	collected under K.S.A. 74-8929, and amendments thereto, shall be
1731	1731	deposited into the redevelopment bond fund established by K.S.A. 74-
1732	1732	8927, and amendments thereto, for the period of time set forth in K.S.A.
1733	1733	74-8927, and amendments thereto.
1734	1734	Sec. 4. K.S.A. 2023 Supp. 12-187, 12-189 and 12-192 are hereby
1735	1735	repealed.
1736	1736	Sec. 5. This act shall take effect and be in force from and after its
1737	1737	publication in the statute book.
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