Kansas 2023-2024 Regular Session

Kansas House Bill HB2828 Compare Versions

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

Old	New	Differences
1	1	Session of 2024
2	2	HOUSE BILL No. 2828
3	3	By Committee on Taxation
4	4	Requested by Representative A. Smith on behalf of the Board of County
5	5	Commissioners of Marshall County
6	6	3-12
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 Marshall county for the purpose of financing the costs of
10	10	constructing or remodeling and furnishing a jail facility; amending
11	11	K.S.A. 2023 Supp. 12-187, 12-189 and 12-192 and repealing the
12	12	existing sections.
13	13	Be it enacted by the Legislature of the State of Kansas:
14	14	Section 1. K.S.A. 2023 Supp. 12-187 is hereby amended to read as
15	15	follows: 12-187. (a) No city shall impose a retailers' sales tax under the
16	16	provisions of this act without the governing body of such city having first
17	17	submitted such proposition to and having received the approval of a
18	18	majority of the electors of the city voting thereon at an election called and
19	19	held therefor. The governing body of any city may submit the question of
20	20	imposing a retailers' sales tax and the governing body shall be required to
21	21	submit the question upon submission of a petition signed by electors of
22	22	such city equal in number to not less than 10% of the electors of such city.
23	23	(b) (1) The board of county commissioners of any county may submit
24	24	the question of imposing a countywide retailers' sales tax to the electors at
25	25	an election called and held thereon, and any such board shall be required
26	26	to submit the question upon submission of a petition signed by electors of
27	27	such county equal in number to not less than 10% of the electors of such
28	28	county who voted at the last preceding general election for the office of
29	29	secretary of state, or upon receiving resolutions requesting such an election
30	30	passed by not less than
31	31	2
32	32	/3 of the membership of the governing body of
33	33	each of one or more cities within such county that contains a population of
34	34	not less than 25% of the entire population of the county, or upon receiving
35	35	resolutions requesting such an election passed by
36	36	2
37	37	/3 of the membership of
38	38	the governing body of each of one or more taxing subdivisions within such
39	39	county that levy not less than 25% of the property taxes levied by all
40	40	taxing subdivisions within the county.
41	41	(2) The board of county commissioners of Anderson, Atchison,
42	42	Barton, Brown, Butler, Chase, Cowley, Cherokee, Crawford, Ford,
43	43	Franklin, Grant, Jefferson, Linn, Lyon, Marion, Miami, Montgomery,
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78	78	Neosho, Osage, Ottawa, Reno, Riley, Saline, Seward, Sumner, Thomas,
79	79	Wabaunsee, Wilson and Wyandotte counties may submit the question of
80	80	imposing a countywide retailers' sales tax and pledging the revenue
81	81	received therefrom for the purpose of financing the construction or
82	82	remodeling of a courthouse, jail, law enforcement center facility or other
83	83	county administrative facility, to the electors at an election called and held
84	84	thereon. The tax imposed pursuant to this paragraph shall expire when
85	85	sales tax sufficient to pay all of the costs incurred in the financing of such
86	86	facility has been collected by retailers as determined by the secretary of
87	87	revenue. Nothing in this paragraph shall be construed to allow the rate of
88	88	tax imposed by Butler, Chase, Cowley, Lyon, Montgomery, Neosho, Riley,
89	89	Sumner or Wilson county pursuant to this paragraph to exceed or be
90	90	imposed at any rate other than the rates prescribed in K.S.A. 12-189, and
91	91	amendments thereto.
92	92	(3) (A) Except as otherwise provided in this paragraph, the result of
93	93	the election held on November 8, 1988, on the question submitted by the
94	94	board of county commissioners of Jackson county for the purpose of
95	95	increasing its countywide retailers' sales tax by 1% is hereby declared
96	96	valid, and the revenue received therefrom by the county shall be expended
97	97	solely for the purpose of financing the Banner Creek reservoir project. The
98	98	tax imposed pursuant to this paragraph shall take effect on the effective
99	99	date of this act and shall expire not later than five years after such date.
100	100	(B) The result of the election held on November 8, 1994, on the
101	101	question submitted by the board of county commissioners of Ottawa
102	102	county for the purpose of increasing its countywide retailers' sales tax by
103	103	1% is hereby declared valid, and the revenue received therefrom by the
104	104	county shall be expended solely for the purpose of financing the erection,
105	105	construction and furnishing of a law enforcement center and jail facility.
106	106	(C) Except as otherwise provided in this paragraph, the result of the
107	107	election held on November 2, 2004, on the question submitted by the
108	108	board of county commissioners of Sedgwick county for the purpose of
109	109	increasing its countywide retailers' sales tax by 1% is hereby declared
110	110	valid, and the revenue received therefrom by the county shall be used only
111	111	to pay the costs of: (i) Acquisition of a site and constructing and equipping
112	112	thereon a new regional events center, associated parking and infrastructure
113	113	improvements and related appurtenances thereto, to be located in the
114	114	downtown area of the city of Wichita, Kansas, (the "downtown arena");
115	115	(ii) design for the Kansas coliseum complex and construction of
116	116	improvements to the pavilions; and (iii) establishing an operating and
117	117	maintenance reserve for the downtown arena and the Kansas coliseum
118	118	complex. The tax imposed pursuant to this paragraph shall commence on
119	119	July 1, 2005, and shall terminate not later than 30 months after the
120	120	commencement thereof.
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164	164	(D) Except as otherwise provided in this paragraph, the result of the
165	165	election held on August 5, 2008, on the question submitted by the board of
166	166	county commissioners of Lyon county for the purpose of increasing its
167	167	countywide retailers' sales tax by 1% is hereby declared valid, and the
168	168	revenue received therefrom by the county shall be expended for the
169	169	purposes of ad valorem tax reduction and capital outlay. The tax imposed
170	170	pursuant to this paragraph shall terminate not later than five years after the
171	171	commencement thereof.
172	172	(E) Except as otherwise provided in this paragraph, the result of the
173	173	election held on August 5, 2008, on the question submitted by the board of
174	174	county commissioners of Rawlins county for the purpose of increasing its
175	175	countywide retailers' sales tax by 0.75% is hereby declared valid, and the
176	176	revenue received therefrom by the county shall be expended for the
177	177	purposes of financing the costs of a swimming pool. The tax imposed
178	178	pursuant to this paragraph shall terminate not later than 15 years after the
179	179	commencement thereof or upon payment of all costs authorized pursuant
180	180	to this paragraph in the financing of such project.
181	181	(F) The result of the election held on December 1, 2009, on the
182	182	question submitted by the board of county commissioners of Chautauqua
183	183	county for the purpose of increasing its countywide retailers' sales tax by
184	184	1% is hereby declared valid, and the revenue received from such tax by the
185	185	county shall be expended for the purposes of financing the costs of
186	186	constructing, furnishing and equipping a county jail and law enforcement
187	187	center and necessary improvements appurtenant to such jail and law
188	188	enforcement center. Any tax imposed pursuant to authority granted in this
189	189	paragraph shall terminate upon payment of all costs authorized pursuant to
190	190	this paragraph incurred in the financing of the project described in this
191	191	paragraph.
192	192	(G) The result of the election held on April 7, 2015, on the question
193	193	submitted by the board of county commissioners of Bourbon county for
194	194	the purpose of increasing its retailers' sales tax by 0.4% is hereby declared
195	195	valid, and the revenue received therefrom by the county shall be expended
196	196	solely for the purpose of financing the costs of constructing, furnishing
197	197	and operating a courthouse, law enforcement center or jail facility
198	198	improvements. Any tax imposed pursuant to authority granted in this
199	199	paragraph shall terminate upon payment of all costs authorized pursuant to
200	200	this paragraph incurred in the financing of the project described in this
201	201	paragraph.
202	202	(H) The result of the election held on November 7, 2017, on the
203	203	question submitted by the board of county commissioners of Finney
204	204	county for the purpose of increasing its countywide retailers' sales tax by
205	205	0.3% is hereby declared valid, and the revenues of such tax shall be used
206	206	by Finney county and the city of Garden City, Kansas, as agreed in an
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250	250	interlocal cooperation agreement between the city and county, and as
251	251	detailed in the ballot question approved by voters. The tax imposed
252	252	pursuant to this subparagraph shall be levied for a period of 15 years from
253	253	the date it is first levied.
254	254	(I) The result of the election held on November 3, 2020, on the
255	255	question submitted by the board of county commissioners of Cherokee
256	256	county for the purpose of increasing its retailers' sales tax by 0.5% is
257	257	hereby declared valid, and the revenue received therefrom by the county
258	258	shall be expended solely for the purpose of financing: (i) Ambulance
259	259	services within the county; (ii) renovations and maintenance of county
260	260	buildings and facilities; or (iii) any other projects within the county
261	261	deemed necessary by the governing body of Cherokee county. The tax
262	262	imposed pursuant to this subparagraph shall terminate prior to January 1,
263	263	2033.
264	264	(4) The board of county commissioners of Finney and Ford counties
265	265	may submit the question of imposing a countywide retailers' sales tax at
266	266	the rate of 0.25% and pledging the revenue received therefrom for the
267	267	purpose of financing all or any portion of the cost to be paid by Finney or
268	268	Ford county for construction of highway projects identified as system
269	269	enhancements under the provisions of K.S.A. 68-2314(b)(5), and
270	270	amendments thereto, to the electors at an election called and held thereon.
271	271	Such election shall be called and held in the manner provided by the
272	272	general bond law. The tax imposed pursuant to this paragraph shall expire
273	273	upon the payment of all costs authorized pursuant to this paragraph in the
274	274	financing of such highway projects. Nothing in this paragraph shall be
275	275	construed to allow the rate of tax imposed by Finney or Ford county
276	276	pursuant to this paragraph to exceed the maximum rate prescribed in
277	277	K.S.A. 12-189, and amendments thereto. If any funds remain upon the
278	278	payment of all costs authorized pursuant to this paragraph in the financing
279	279	of such highway projects in Finney county, the state treasurer shall remit
280	280	such funds to the treasurer of Finney county and upon receipt of such
281	281	moneys shall be deposited to the credit of the county road and bridge fund.
282	282	If any funds remain upon the payment of all costs authorized pursuant to
283	283	this paragraph in the financing of such highway projects in Ford county,
284	284	the state treasurer shall remit such funds to the treasurer of Ford county
285	285	and upon receipt of such moneys shall be deposited to the credit of the
286	286	county road and bridge fund.
287	287	(5) The board of county commissioners of any county may submit the
288	288	question of imposing a retailers' sales tax at the rate of 0.25%, 0.5%,
289	289	0.75% or 1% and pledging the revenue received therefrom for the purpose
290	290	of financing the provision of health care services, as enumerated in the
291	291	question, to the electors at an election called and held thereon. Whenever
292	292	any county imposes a tax pursuant to this paragraph, any tax imposed
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336	336	pursuant to subsection (a)(2) by any city located in such county shall
337	337	expire upon the effective date of the imposition of the countywide tax, and
338	338	thereafter the state treasurer shall remit to each such city that portion of the
339	339	countywide tax revenue collected by retailers within such city as certified
340	340	by the director of taxation. The tax imposed pursuant to this paragraph
341	341	shall be deemed to be in addition to the rate limitations prescribed in
342	342	K.S.A. 12-189, and amendments thereto. As used in this paragraph, health
343	343	care services shall include, but not be limited to, the following: Local
344	344	health departments, city or county hospitals, city or county nursing homes,
345	345	preventive health care services including immunizations, prenatal care and
346	346	the postponement of entry into nursing homes by home care services,
347	347	mental health services, indigent health care, physician or health care
348	348	worker recruitment, health education, emergency medical services, rural
349	349	health clinics, integration of health care services, home health services and
350	350	rural health networks.
351	351	(6) The board of county commissioners of Allen county may submit
352	352	the question of imposing a countywide retailers' sales tax at the rate of
353	353	0.5% and pledging the revenue received therefrom for the purpose of
354	354	financing the costs of operation and construction of a solid waste disposal
355	355	area or the modification of an existing landfill to comply with federal
356	356	regulations to the electors at an election called and held thereon. The tax
357	357	imposed pursuant to this paragraph shall expire upon the payment of all
358	358	costs incurred in the financing of the project undertaken. Nothing in this
359	359	paragraph shall be construed to allow the rate of tax imposed by Allen
360	360	county pursuant to this paragraph to exceed or be imposed at any rate other
361	361	than the rates prescribed in K.S.A. 12-189, and amendments thereto.
362	362	(7) (A) The board of county commissioners of Clay and Miami
363	363	county may submit the question of imposing a countywide retailers' sales
364	364	tax at the rate of 0.50% in the case of Clay county and at a rate of up to 1%
365	365	in the case of Miami county, and pledging the revenue received therefrom
366	366	for the purpose of financing the costs of roadway construction and
367	367	improvement to the electors at an election called and held thereon. Except
368	368	as otherwise provided, the tax imposed pursuant to this subparagraph shall
369	369	expire after five years from the date such tax is first collected. The result
370	370	of the election held on November 2, 2004, on the question submitted by
371	371	the board of county commissioners of Miami county for the purpose of
372	372	extending for an additional five-year period the countywide retailers' sales
373	373	tax imposed pursuant to this subsection in Miami county is hereby
374	374	declared valid. The countywide retailers' sales tax imposed pursuant to this
375	375	subsection in Clay and Miami county may be extended or reenacted for
376	376	additional five-year periods upon the board of county commissioners of
377	377	Clay and Miami county submitting such question to the electors at an
378	378	election called and held thereon for each additional five-year period as
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422	422	provided by law.
423	423	(B) The board of county commissioners of Dickinson county may
424	424	submit the question of imposing a countywide retailers' sales tax at the rate
425	425	of 0.5% and pledging the revenue received therefrom for the purpose of
426	426	financing the costs of roadway construction and improvement to the
427	427	electors at an election called and held thereon. The tax imposed pursuant
428	428	to this subparagraph shall expire after 10 years from the date such tax is
429	429	first collected.
430	430	(8) The board of county commissioners of Sherman county may
431	431	submit the question of imposing a countywide retailers' sales tax at the rate
432	432	of 1% and pledging the revenue received therefrom for the purpose of
433	433	financing the costs of street and roadway improvements to the electors at
434	434	an election called and held thereon. The tax imposed pursuant to this
435	435	paragraph shall expire upon payment of all costs authorized pursuant to
436	436	this paragraph in the financing of such project.
437	437	(9) (A) The board of county commissioners of Cowley, Crawford and
438	438	Woodson county may submit the question of imposing a countywide
439	439	retailers' sales tax at the rate of 0.5% in the case of Crawford and Woodson
440	440	county and at a rate of up to 0.25%, in the case of Cowley county and
441	441	pledging the revenue received therefrom for the purpose of financing
442	442	economic development initiatives or public infrastructure projects. The tax
443	443	imposed pursuant to this subparagraph shall expire after five years from
444	444	the date such tax is first collected.
445	445	(B) The board of county commissioners of Russell county may
446	446	submit the question of imposing a countywide retailers' sales tax at the rate
447	447	of 0.5% and pledging the revenue received therefrom for the purpose of
448	448	financing economic development initiatives or public infrastructure
449	449	projects. The tax imposed pursuant to this subparagraph shall expire after
450	450	10 years from the date such tax is first collected.
451	451	(10) The board of county commissioners of Franklin county may
452	452	submit the question of imposing a countywide retailers' sales tax at the rate
453	453	of 0.25% and pledging the revenue received therefrom for the purpose of
454	454	financing recreational facilities. The tax imposed pursuant to this
455	455	paragraph shall expire upon payment of all costs authorized in financing
456	456	such facilities.
457	457	(11) The board of county commissioners of Douglas county may
458	458	submit the question of imposing a countywide retailers' sales tax at the rate
459	459	of 0.25% and pledging the revenue received therefrom for the purposes of
460	460	conservation, access and management of open space; preservation of
461	461	cultural heritage; and economic development projects and activities.
462	462	(12) The board of county commissioners of Shawnee county may
463	463	submit the question of imposing a countywide retailers' sales tax at the rate
464	464	of 0.25% and pledging the revenue received therefrom to the city of
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508	508	Topeka for the purpose of financing the costs of rebuilding the Topeka
509	509	boulevard bridge and other public infrastructure improvements associated
510	510	with such project to the electors at an election called and held thereon. The
511	511	tax imposed pursuant to this paragraph shall expire upon payment of all
512	512	costs authorized in financing such project.
513	513	(13) The board of county commissioners of Jackson county may
514	514	submit the question of imposing a countywide retailers' sales tax at a rate
515	515	of 0.4% and pledging the revenue received therefrom for the purpose of
516	516	financing public infrastructure projects to the electors at an election called
517	517	and held thereon. Such tax shall expire after seven years from the date
518	518	such tax is first collected.
519	519	(14) The board of county commissioners of Neosho county may
520	520	submit the question of imposing a countywide retailers' sales tax at the rate
521	521	of 0.5% and pledging the revenue received therefrom for the purpose of
522	522	financing the costs of roadway construction and improvement to the
523	523	electors at an election called and held thereon. The tax imposed pursuant
524	524	to this paragraph shall expire upon payment of all costs authorized
525	525	pursuant to this paragraph in the financing of such project.
526	526	(15) The board of county commissioners of Saline county may
527	527	submit the question of imposing a countywide retailers' sales tax at the rate
528	528	of up to 0.5% and pledging the revenue received therefrom for the purpose
529	529	of financing the costs of construction and operation of an expo center to
530	530	the electors at an election called and held thereon. The tax imposed
531	531	pursuant to this paragraph shall expire after five years from the date such
532	532	tax is first collected.
533	533	(16) The board of county commissioners of Harvey county may
534	534	submit the question of imposing a countywide retailers' sales tax at the rate
535	535	of 1.0% and pledging the revenue received therefrom for the purpose of
536	536	financing the costs of property tax relief, economic development initiatives
537	537	and public infrastructure improvements to the electors at an election called
538	538	and held thereon.
539	539	(17) The board of county commissioners of Atchison county may
540	540	submit the question of imposing a countywide retailers' sales tax at the rate
541	541	of 0.25% and pledging the revenue received therefrom for the purpose of
542	542	financing the costs of construction and maintenance of sports and
543	543	recreational facilities to the electors at an election called and held thereon.
544	544	The tax imposed pursuant to this paragraph shall expire upon payment of
545	545	all costs authorized in financing such facilities.
546	546	(18) The board of county commissioners of Wabaunsee county may
547	547	submit the question of imposing a countywide retailers' sales tax at the rate
548	548	of 0.5% and pledging the revenue received therefrom for the purpose of
549	549	financing the costs of bridge and roadway construction and improvement
550	550	to the electors at an election called and held thereon. The tax imposed
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594	594	pursuant to this paragraph shall expire after 15 years from the date such
595	595	tax is first collected. On and after July 1, 2019, the countywide retailers'
596	596	sales tax imposed pursuant to this paragraph may be extended or reenacted
597	597	for one additional period not to exceed 15 years upon the board of county
598	598	commissioners of Wabaunsee county submitting such question to the
599	599	electors at an election called and held thereon as provided by law. For any
600	600	countywide retailers' sales tax that is extended or reenacted pursuant to this
601	601	paragraph, such tax shall expire not later than 15 years from the date such
602	602	tax is first collected.
603	603	(19) The board of county commissioners of Jefferson county may
604	604	submit the question of imposing a countywide retailers' sales tax at the rate
605	605	of 1% and pledging the revenue received therefrom for the purpose of
606	606	financing the costs of roadway construction and improvement to the
607	607	electors at an election called and held thereon. The tax imposed pursuant
608	608	to this paragraph shall expire after six years from the date such tax is first
609	609	collected. The countywide retailers' sales tax imposed pursuant to this
610	610	paragraph may be extended or reenacted for additional six-year periods
611	611	upon the board of county commissioners of Jefferson county submitting
612	612	such question to the electors at an election called and held thereon for each
613	613	additional six-year period as provided by law.
614	614	(20) The board of county commissioners of Riley county may submit
615	615	the question of imposing a countywide retailers' sales tax at the rate of up
616	616	to 1% and pledging the revenue received therefrom for the purpose of
617	617	financing the costs of bridge and roadway construction and improvement
618	618	to the electors at an election called and held thereon. The tax imposed
619	619	pursuant to this paragraph shall expire after five years from the date such
620	620	tax is first collected.
621	621	(21) The board of county commissioners of Johnson county may
622	622	submit the question of imposing a countywide retailers' sales tax at the rate
623	623	of 0.25% and pledging the revenue received therefrom for the purpose of
624	624	financing the construction and operation costs of public safety projects,
625	625	including, but not limited to, a jail, detention center, sheriff's resource
626	626	center, crime lab or other county administrative or operational facility
627	627	dedicated to public safety, to the electors at an election called and held
628	628	thereon. The tax imposed pursuant to this paragraph shall expire after 10
629	629	years from the date such tax is first collected. The countywide retailers'
630	630	sales tax imposed pursuant to this subsection may be extended or
631	631	reenacted for additional periods not exceeding 10 years upon the board of
632	632	county commissioners of Johnson county submitting such question to the
633	633	electors at an election called and held thereon for each additional ten-year
634	634	period as provided by law.
635	635	(22) The board of county commissioners of Wilson county may
636	636	submit the question of imposing a countywide retailers' sales tax at the rate
637	637	1
638	638	2
639	639	3
640	640	4
641	641	5
642	642	6
643	643	7
644	644	8
645	645	9
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653	653	17
654	654	18
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656	656	20
657	657	21
658	658	22
659	659	23
660	660	24
661	661	25
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 2828 9
680	680	of up to 1% and pledging the revenue received therefrom for the purpose
681	681	of financing the costs of roadway construction and improvements to
682	682	federal highways, the development of a new industrial park and other
683	683	public infrastructure improvements to the electors at an election called and
684	684	held thereon. The tax imposed pursuant to this paragraph shall expire upon
685	685	payment of all costs authorized pursuant to this paragraph in the financing
686	686	of such project or projects.
687	687	(23) The board of county commissioners of Butler county may
688	688	submit the question of imposing a countywide retailers' sales tax at the rate
689	689	of either 0.25%, 0.5%, 0.75% or 1% and pledging the revenue received
690	690	therefrom for the purpose of financing the costs of public safety capital
691	691	projects or bridge and roadway construction projects, or both, to the
692	692	electors at an election called and held thereon. The tax imposed pursuant
693	693	to this paragraph shall expire upon payment of all costs authorized in
694	694	financing such projects.
695	695	(24) The board of county commissioners of Barton county may
696	696	submit the question of imposing a countywide retailers' sales tax at the rate
697	697	of up to 0.5% and pledging the revenue received therefrom for the purpose
698	698	of financing the costs of roadway and bridge construction and
699	699	improvement and infrastructure development and improvement to the
700	700	electors at an election called and held thereon. The tax imposed pursuant
701	701	to this paragraph shall expire after 10 years from the date such tax is first
702	702	collected.
703	703	(25) The board of county commissioners of Jefferson county may
704	704	submit the question of imposing a countywide retailers' sales tax at the rate
705	705	of 0.25% and pledging the revenue received therefrom for the purpose of
706	706	financing the costs of the county's obligation as participating employer to
707	707	make employer contributions and other required contributions to the
708	708	Kansas public employees retirement system for eligible employees of the
709	709	county who are members of the Kansas police and firemen's retirement
710	710	system, to the electors at an election called and held thereon. The tax
711	711	imposed pursuant to this paragraph shall expire upon payment of all costs
712	712	authorized in financing such purpose.
713	713	(26) The board of county commissioners of Pottawatomie county
714	714	may submit the question of imposing a countywide retailers' sales tax at
715	715	the rate of up to 0.5% and pledging the revenue received therefrom for the
716	716	purpose of financing the costs of construction or remodeling of a
717	717	courthouse, jail, law enforcement center facility or other county
718	718	administrative facility, or public infrastructure improvements, or both, to
719	719	the electors at an election called and held thereon. The tax imposed
720	720	pursuant to this paragraph shall expire upon payment of all costs
721	721	authorized in financing such project or projects.
722	722	(27) The board of county commissioners of Kingman county may
723	723	1
724	724	2
725	725	3
726	726	4
727	727	5
728	728	6
729	729	7
730	730	8
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732	732	10
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734	734	12
735	735	13
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737	737	15
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743	743	21
744	744	22
745	745	23
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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 2828 10
766	766	submit the question of imposing a countywide retailers' sales tax at the rate
767	767	of 0.25%, 0.5%, 0.75% or 1% and pledging the revenue received
768	768	therefrom for the purpose of financing the costs of constructing and
769	769	furnishing a law enforcement center and jail facility and the costs of
770	770	roadway and bridge improvements to the electors at an election called and
771	771	held thereon. The tax imposed pursuant to this paragraph shall expire not
772	772	later than 20 years from the date such tax is first collected.
773	773	(28) The board of county commissioners of Edwards county may
774	774	submit the question of imposing a countywide retailers' sales tax at the rate
775	775	of 0.375% and pledging the revenue therefrom for the purpose of
776	776	financing the costs of economic development initiatives to the electors at
777	777	an election called and held thereon.
778	778	(29) The board of county commissioners of Rooks county may
779	779	submit the question of imposing a countywide retailers' sales tax at the rate
780	780	of 0.5% and pledging the revenue therefrom for the purpose of financing
781	781	the costs of constructing or remodeling and furnishing a jail facility to the
782	782	electors at an election called and held thereon. The tax imposed pursuant
783	783	to this paragraph shall expire upon the payment of all costs authorized in
784	784	financing such project or projects.
785	785	(30) The board of county commissioners of Douglas county may
786	786	submit the question of imposing a countywide retailers' sales tax at the rate
787	787	of 0.5% and pledging the revenue received therefrom for the purpose of
788	788	financing the construction or remodeling of a courthouse, jail, law
789	789	enforcement center facility, detention facility or other county
790	790	administrative facility, specifically including mental health and for the
791	791	operation thereof.
792	792	(31) The board of county commissioners of Bourbon county may
793	793	submit the question of imposing a countywide retailers' sales tax at the rate
794	794	of up to 1%, in increments of 0.05%, and pledging the revenue received
795	795	therefrom for the purpose of financing the costs of constructing, furnishing
796	796	and operating a courthouse, law enforcement center or jail facility
797	797	improvements to the electors at an election called and held thereon.
798	798	(32) The board of county commissioners of Marion county may
799	799	submit the question of imposing a countywide retailers' sales tax at the rate
800	800	of 0.5% and pledging the revenue received therefrom for the purpose of
801	801	financing the costs of property tax relief, economic development initiatives
802	802	and the construction of public infrastructure improvements, including
803	803	buildings, to the electors at an election called and held thereon.
804	804	(33) The board of county commissioners of Wilson county may
805	805	submit the question of imposing a countywide retailers' sales tax at the rate
806	806	of 0.25%, 0.5%, 0.75% or 1% and pledging the revenue received
807	807	therefrom for the purpose of supporting emergency medical and
808	808	ambulance services in the county to the electors at an election called and
809	809	1
810	810	2
811	811	3
812	812	4
813	813	5
814	814	6
815	815	7
816	816	8
817	817	9
818	818	10
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820	820	12
821	821	13
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824	824	16
825	825	17
826	826	18
827	827	19
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829	829	21
830	830	22
831	831	23
832	832	24
833	833	25
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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 2828 11
852	852	held thereon. The tax imposed pursuant to this paragraph shall expire after
853	853	10 years from the date such tax is first collected. The countywide retailers'
854	854	sales tax imposed pursuant to this paragraph may be extended or reenacted
855	855	for additional periods not exceeding 10 years per period upon the board of
856	856	county commissioners of Wilson county submitting such question to the
857	857	electors at an election called and held thereon for each additional period as
858	858	provided by law. This paragraph shall not be construed to cause the
859	859	expiration, repeal or termination of any existing city retailers' sales tax for
860	860	health care services as defined in paragraph (5).
861	861	(34) The board of county commissioners of Atchison county may
862	862	submit the question of imposing a countywide retailers' sales tax at the rate
863	863	of up to 1% and pledging the revenue received for the purpose of joint law
864	864	enforcement communications and solid waste disposal in Atchison county
865	865	to the electors at an election called and held thereon. The tax imposed
866	866	pursuant to this paragraph shall expire after 10 years from the date such
867	867	tax is first collected.
868	868	(35) The board of county commissioners of Dickinson county may
869	869	submit the question of imposing a countywide retailers' sales tax at the rate
870	870	of 0.25% and pledging the revenue received therefrom for the purpose of
871	871	financing the costs of public safety capital projects to the electors at an
872	872	election called and held thereon. The tax imposed pursuant to this
873	873	paragraph shall expire after five years from the date such tax is first
874	874	collected. The countywide retailers' sales tax imposed pursuant to this
875	875	paragraph may be extended or reenacted for additional five-year periods
876	876	upon the board of county commissioners of Dickinson county submitting
877	877	such question to the electors at an election called and held thereon for each
878	878	additional five-year period as provided by law.
879	879	(36) The board of county commissioners of Marshall county may
880	880	submit the question of imposing a countywide retailers' sales tax at the
881	881	rate of up to 1% and pledging the revenue therefrom for the purpose of
882	882	financing the costs of constructing or remodeling and furnishing a jail
883	883	facility to the electors at an election called and held thereon. The tax
884	884	imposed pursuant to this paragraph shall expire upon the payment of all
885	885	costs authorized in financing such project or projects.
886	886	(c) The boards of county commissioners of any two or more
887	887	contiguous counties, upon adoption of a joint resolution by such boards,
888	888	may submit the question of imposing a retailers' sales tax within such
889	889	counties to the electors of such counties at an election called and held
890	890	thereon and such boards of any two or more contiguous counties shall be
891	891	required to submit such question upon submission of a petition in each of
892	892	such counties, signed by a number of electors of each of such counties
893	893	where submitted equal in number to not less than 10% of the electors of
894	894	each of such counties who voted at the last preceding general election for
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
905	905	11
906	906	12
907	907	13
908	908	14
909	909	15
910	910	16
911	911	17
912	912	18
913	913	19
914	914	20
915	915	21
916	916	22
917	917	23
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 2828 12
938	938	the office of secretary of state, or upon receiving resolutions requesting
939	939	such an election passed by not less than
940	940	2
941	941	/3 of the membership of the
942	942	governing body of each of one or more cities within each of such counties
943	943	that contains a population of not less than 25% of the entire population of
944	944	each of such counties, or upon receiving resolutions requesting such an
945	945	election passed by
946	946	2
947	947	/3 of the membership of the governing body of each of
948	948	one or more taxing subdivisions within each of such counties that levy not
949	949	less than 25% of the property taxes levied by all taxing subdivisions within
950	950	each of such counties.
951	951	(d) Notwithstanding any provision of law to the contrary, including
952	952	subsection (b)(5), any city retailers' sales tax being levied by a city prior to
953	953	July 1, 2006, shall continue in effect until repealed in the manner provided
954	954	herein for the adoption and approval of such tax or until repealed by the
955	955	adoption of an ordinance for such repeal. Any countywide retailers' sales
956	956	tax in the amount of 0.5% or 1% in effect on July 1, 1990, shall continue
957	957	in effect until repealed in the manner provided herein for the adoption and
958	958	approval of such tax.
959	959	(e) Any city or county proposing to adopt a retailers' sales tax shall
960	960	give notice of its intention to submit such proposition for approval by the
961	961	electors in the manner required by K.S.A. 10-120, and amendments
962	962	thereto. The notices shall state the time of the election and the rate and
963	963	effective date of the proposed tax. If a majority of the electors voting
964	964	thereon at such election fail to approve the proposition, such proposition
965	965	may be resubmitted under the conditions and in the manner provided in
966	966	this act for submission of the proposition. If a majority of the electors
967	967	voting thereon at such election shall approve the levying of such tax, the
968	968	governing body of any such city or county shall provide by ordinance or
969	969	resolution, as the case may be, for the levy of the tax. Any repeal of such
970	970	tax or any reduction or increase in the rate thereof, within the limits
971	971	prescribed by K.S.A. 12-189, and amendments thereto, shall be
972	972	accomplished in the manner provided herein for the adoption and approval
973	973	of such tax except that the repeal of any such city retailers' sales tax may
974	974	be accomplished by the adoption of an ordinance so providing.
975	975	(f) The sufficiency of the number of signers of any petition filed
976	976	under this section shall be determined by the county election officer. Every
977	977	election held under this act shall be conducted by the county election
978	978	officer.
979	979	(g) (1) The governing body of the city or county proposing to levy
980	980	any retailers' sales tax shall specify the purpose or purposes for which the
981	981	revenue would be used, and a statement generally describing such purpose
982	982	or purposes shall be included as a part of the ballot proposition.
983	983	(2) In addition to the requirements set forth in paragraph (1), the
984	984	governing body of the county proposing to levy a countywide retailers'
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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996	996	12
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1000	1000	16
1001	1001	17
1002	1002	18
1003	1003	19
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 2828 13
1028	1028	sales tax shall include as a part of the ballot proposition whether:
1029	1029	(A) The apportionment formula provided in K.S.A. 12-192, and
1030	1030	amendments thereto, will apply to the revenue;
1031	1031	(B) an interlocal agreement was entered whereby the county will
1032	1032	retain either all or part of the revenue; or
1033	1033	(C) pursuant to law, the county retains the revenue in its entirety.
1034	1034	Sec. 2. K.S.A. 2023 Supp. 12-189 is hereby amended to read as
1035	1035	follows: 12-189. The rate of any city retailers' sales tax shall be fixed in
1036	1036	increments of 0.05% and in an amount not to exceed 2% for general
1037	1037	purposes and not to exceed 1% for special purposes, which shall be
1038	1038	determined by the governing body of the city. For any retailers' sales tax
1039	1039	imposed by a city for special purposes, such city shall specify the purposes
1040	1040	for which such tax is imposed. All such special purpose retailers' sales
1041	1041	taxes imposed by a city shall expire after 10 years from the date such tax is
1042	1042	first collected. The rate of any countywide retailers' sales tax shall be fixed
1043	1043	in an amount not to exceed 1% and shall be fixed in increments of 0.25%,
1044	1044	and which amount shall be determined by the board of county
1045	1045	commissioners, except that:
1046	1046	(a) The board of county commissioners of Wabaunsee county, for the
1047	1047	purposes of K.S.A. 12-187(b)(2), and amendments thereto, may fix such
1048	1048	rate at 1.25%; the board of county commissioners of Osage or Reno
1049	1049	county, for the purposes of K.S.A. 12-187(b)(2), and amendments thereto,
1050	1050	may fix such rate at 1.25% or 1.5%; the board of county commissioners of
1051	1051	Cherokee, Crawford, Ford, Saline, Seward or Wyandotte county, for the
1052	1052	purposes of K.S.A. 12-187(b)(2), and amendments thereto, may fix such
1053	1053	rate at 1.5%; the board of county commissioners of Atchison or Thomas
1054	1054	county, for the purposes of K.S.A. 12-187(b)(2), and amendments thereto,
1055	1055	may fix such rate at 1.5% or 1.75%; the board of county commissioners of
1056	1056	Anderson, Barton, Jefferson or Ottawa county, for the purposes of K.S.A.
1057	1057	12-187(b)(2), and amendments thereto, may fix such rate at 2%; the board
1058	1058	of county commissioners of Marion county, for the purposes of K.S.A. 12-
1059	1059	187(b)(2), and amendments thereto, may fix such rate at 2.5%; the board
1060	1060	of county commissioners of Franklin, Linn and Miami counties, for the
1061	1061	purposes of K.S.A. 12-187(b)(2), and amendments thereto, may fix such
1062	1062	rate at a percentage that is equal to the sum of the rate allowed to be
1063	1063	imposed by the respective board of county commissioners on July 1, 2007,
1064	1064	plus up to 1.0%; and the board of county commissioners of Brown or
1065	1065	Grant county, for the purposes of K.S.A. 12-187(b)(2), and amendments
1066	1066	thereto, may fix such rate at up to 2%;
1067	1067	(b) the board of county commissioners of Jackson county, for the
1068	1068	purposes of K.S.A. 12-187(b)(3), and amendments thereto, may fix such
1069	1069	rate at 2%;
1070	1070	(c) the boards of county commissioners of Finney and Ford counties,
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 2828 14
1114	1114	for the purposes of K.S.A. 12-187(b)(4), and amendments thereto, may fix
1115	1115	such rate at 0.25%;
1116	1116	(d) the board of county commissioners of any county, for the
1117	1117	purposes of K.S.A. 12-187(b)(5), and amendments thereto, may fix such
1118	1118	rate at a percentage that is equal to the sum of the rate allowed to be
1119	1119	imposed by a board of county commissioners on the effective date of this
1120	1120	act plus 0.25%, 0.5%, 0.75% or 1%, as the case requires;
1121	1121	(e) the board of county commissioners of Dickinson county, for the
1122	1122	purposes of K.S.A. 12-187(b)(7), and amendments thereto, may fix such
1123	1123	rate at 1.5%, and the board of county commissioners of Miami county, for
1124	1124	the purposes of K.S.A. 12-187(b)(7), and amendments thereto, may fix
1125	1125	such rate at 1.25%, 1.5%, 1.75% or 2%;
1126	1126	(f) the board of county commissioners of Sherman county, for the
1127	1127	purposes of K.S.A. 12-187(b)(8), and amendments thereto, may fix such
1128	1128	rate at 2.25%;
1129	1129	(g) the board of county commissioners of Crawford or Russell county
1130	1130	for the purposes of K.S.A. 12-187(b)(9), and amendments thereto, may fix
1131	1131	such rate at 1.5%;
1132	1132	(h) the board of county commissioners of Franklin county, for the
1133	1133	purposes of K.S.A. 12-187(b)(10), and amendments thereto, may fix such
1134	1134	rate at 1.75%;
1135	1135	(i) the board of county commissioners of Douglas county, for the
1136	1136	purposes of K.S.A. 12-187(b)(11) and (b)(30), and amendments thereto,
1137	1137	may fix such rate at 1.75%;
1138	1138	(j) the board of county commissioners of Jackson county, for the
1139	1139	purposes of K.S.A. 12-187(b)(13), and amendments thereto, may fix such
1140	1140	rate at 1.4%;
1141	1141	(k) the board of county commissioners of Sedgwick county, for the
1142	1142	purposes of K.S.A. 12-187(b)(3)(C), and amendments thereto, may fix
1143	1143	such rate at 2%;
1144	1144	(l) the board of county commissioners of Neosho county, for the
1145	1145	purposes of K.S.A. 12-187(b)(14), and amendments thereto, may fix such
1146	1146	rate at 1.0% or 1.5%;
1147	1147	(m) the board of county commissioners of Saline county, for the
1148	1148	purposes of K.S.A. 12-187(b)(15), and amendments thereto, may fix such
1149	1149	rate at up to 1.5%;
1150	1150	(n) the board of county commissioners of Harvey county, for the
1151	1151	purposes of K.S.A. 12-187(b)(16), and amendments thereto, may fix such
1152	1152	rate at 2.0%;
1153	1153	(o) the board of county commissioners of Atchison county, for the
1154	1154	purpose of K.S.A. 12-187(b)(17), and amendments thereto, may fix such
1155	1155	rate at a percentage that is equal to the sum of the rate allowed to be
1156	1156	imposed by the board of county commissioners of Atchison county on the
1157	1157	1
1158	1158	2
1159	1159	3
1160	1160	4
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1186	1186	30
1187	1187	31
1188	1188	32
1189	1189	33
1190	1190	34
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1194	1194	38
1195	1195	39
1196	1196	40
1197	1197	41
1198	1198	42
1199	1199	43 HB 2828 15
1200	1200	effective date of this act plus 0.25%;
1201	1201	(p) the board of county commissioners of Wabaunsee county, for the
1202	1202	purpose of K.S.A. 12-187(b)(18), and amendments thereto, may fix such
1203	1203	rate at a percentage that is equal to the sum of the rate allowed to be
1204	1204	imposed by the board of county commissioners of Wabaunsee county on
1205	1205	July 1, 2007, plus 0.5%;
1206	1206	(q) the board of county commissioners of Jefferson county, for the
1207	1207	purpose of K.S.A. 12-187(b)(19) and (25), and amendments thereto, may
1208	1208	fix such rate at 2.25%;
1209	1209	(r) the board of county commissioners of Riley county, for the
1210	1210	purpose of K.S.A. 12-187(b)(20), and amendments thereto, may fix such
1211	1211	rate at a percentage that is equal to the sum of the rate allowed to be
1212	1212	imposed by the board of county commissioners of Riley county on July 1,
1213	1213	2007, plus up to 1%;
1214	1214	(s) the board of county commissioners of Johnson county, for the
1215	1215	purposes of K.S.A. 12-187(b)(21), and amendments thereto, may fix such
1216	1216	rate at a percentage that is equal to the sum of the rate allowed to be
1217	1217	imposed by the board of county commissioners of Johnson county on July
1218	1218	1, 2007, plus 0.25%;
1219	1219	(t) the board of county commissioners of Wilson county, for the
1220	1220	purposes of K.S.A. 12-187(b)(22), and amendments thereto, may fix such
1221	1221	rate at up to 2%;
1222	1222	(u) the board of county commissioners of Butler county, for the
1223	1223	purposes of K.S.A. 12-187(b)(23), and amendments thereto, may fix such
1224	1224	rate at a percentage that is equal to the sum of the rate otherwise allowed
1225	1225	pursuant to this section, plus 0.25%, 0.5%, 0.75% or 1%;
1226	1226	(v) the board of county commissioners of Barton county, for the
1227	1227	purposes of K.S.A. 12-187(b)(24), and amendments thereto, may fix such
1228	1228	rate at up to 1.5%;
1229	1229	(w) the board of county commissioners of Lyon county, for the
1230	1230	purposes of K.S.A. 12-187(b)(3)(D), and amendments thereto, may fix
1231	1231	such rate at 1.5%;
1232	1232	(x) the board of county commissioners of Rawlins county, for the
1233	1233	purposes of K.S.A. 12-187(b)(3)(E), and amendments thereto, may fix
1234	1234	such rate at 1.75%;
1235	1235	(y) the board of county commissioners of Chautauqua county, for the
1236	1236	purposes of K.S.A. 12-187(b)(3)(F), and amendments thereto, may fix
1237	1237	such rate at 2.0%;
1238	1238	(z) the board of county commissioners of Pottawatomie county, for
1239	1239	the purposes of K.S.A. 12-187(b)(26), and amendments thereto, may fix
1240	1240	such rate at up to 1.5%;
1241	1241	(aa) the board of county commissioners of Kingman county, for the
1242	1242	purposes of K.S.A. 12-187(b)(27), and amendments thereto, may fix such
1243	1243	1
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1245	1245	3
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1271	1271	29
1272	1272	30
1273	1273	31
1274	1274	32
1275	1275	33
1276	1276	34
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1282	1282	40
1283	1283	41
1284	1284	42
1285	1285	43 HB 2828 16
1286	1286	rate at a percentage that is equal to the sum of the rate otherwise allowed
1287	1287	pursuant to this section, plus 0.25%, 0.5%, 0.75%, or 1%;
1288	1288	(bb) the board of county commissioners of Edwards county, for the
1289	1289	purposes of K.S.A. 12-187(b)(28), and amendments thereto, may fix such
1290	1290	rate at 1.375%;
1291	1291	(cc) the board of county commissioners of Rooks county, for the
1292	1292	purposes of K.S.A. 12-187(b)(29), and amendments thereto, may fix such
1293	1293	rate at up to 1.5%;
1294	1294	(dd) the board of county commissioners of Bourbon county, for the
1295	1295	purposes of K.S.A. 12-187(b)(3)(G) and (b)(31), and amendments thereto,
1296	1296	may fix such rate at up to 2.0%;
1297	1297	(ee) the board of county commissioners of Marion county, for the
1298	1298	purposes of K.S.A. 12-187(b)(32), and amendments thereto, may fix such
1299	1299	rate at 2.5%;
1300	1300	(ff) the board of county commissioners of Finney county, for the
1301	1301	purposes of K.S.A. 12-187(b)(3)(H), and amendments thereto, may fix
1302	1302	such rate at a percentage that is equal to the sum of the rate otherwise
1303	1303	allowed pursuant to this section, plus 0.3%;
1304	1304	(gg) the board of county commissioners of Cherokee county, for the
1305	1305	purposes of K.S.A. 12-187(b)(3)(I), and amendments thereto, may fix such
1306	1306	rate at a percentage that is equal to the sum of the rate otherwise allowed
1307	1307	pursuant to this section, plus 0.5%;
1308	1308	(hh) the board of county commissioners of Wilson county, for the
1309	1309	purposes of K.S.A. 12-187(b)(33), and amendments thereto, may fix such
1310	1310	rate at a percentage that is equal to the sum of the rate otherwise allowed
1311	1311	pursuant to this section, plus 0.25%, 0.5%, 0.75% or 1%;
1312	1312	(ii) the board of county commissioners of Atchison county, for the
1313	1313	purposes of K.S.A. 12-187(b)(34), and amendments thereto, may fix such
1314	1314	rate at a percentage that is equal to the sum of the rate otherwise allowed
1315	1315	pursuant to this section, plus up to 1%; and
1316	1316	(jj) the board of county commissioners of Dickinson county, for the
1317	1317	purposes of K.S.A. 12-187(b)(35), and amendments thereto, may fix such
1318	1318	rate at a percentage that is equal to the sum of the rate otherwise allowed
1319	1319	pursuant to this section, plus 0.25%; and
1320	1320	(kk) the board of county commissioners of Marshall county, for the
1321	1321	purposes of K.S.A. 12-187(b)(36), and amendments thereto, may fix such
1322	1322	rate at a percentage that is equal to the sum of the rate otherwise allowed
1323	1323	pursuant to this section, plus up to 1%.
1324	1324	Any county or city levying a retailers' sales tax is hereby prohibited
1325	1325	from administering or collecting such tax locally, but shall utilize the
1326	1326	services of the state department of revenue to administer, enforce and
1327	1327	collect such tax. Except as otherwise specifically provided in K.S.A. 12-
1328	1328	189a, and amendments thereto, such tax shall be identical in its
1329	1329	1
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1370	1370	42
1371	1371	43 HB 2828 17
1372	1372	application, and exemptions therefrom, to the Kansas retailers' sales tax act
1373	1373	and all laws and administrative rules and regulations of the state
1374	1374	department of revenue relating to the Kansas retailers' sales tax shall apply
1375	1375	to such local sales tax insofar as such laws and rules and regulations may
1376	1376	be made applicable. The state director of taxation is hereby authorized to
1377	1377	administer, enforce and collect such local sales taxes and to adopt such
1378	1378	rules and regulations as may be necessary for the efficient and effective
1379	1379	administration and enforcement thereof.
1380	1380	Upon receipt of a certified copy of an ordinance or resolution
1381	1381	authorizing the levy of a local retailers' sales tax, the director of taxation
1382	1382	shall cause such taxes to be collected within or without the boundaries of
1383	1383	such taxing subdivision at the same time and in the same manner provided
1384	1384	for the collection of the state retailers' sales tax. Such copy shall be
1385	1385	submitted to the director of taxation within 30 days after adoption of any
1386	1386	such ordinance or resolution. The director of taxation shall confirm that all
1387	1387	provisions of law applicable to the authorization of local sales tax have
1388	1388	been followed prior to causing the collection. If the director of taxation
1389	1389	discovers that a city or county did not comply with any provision of law
1390	1390	applicable to the authorization of a local sales tax after collection has
1391	1391	commenced, the director shall immediately notify the city or county and
1392	1392	cease collection of such sales tax until such noncompliance is remedied.
1393	1393	All moneys collected by the director of taxation under the provisions of
1394	1394	this section shall be credited to a county and city retailers' sales tax fund
1395	1395	which fund is hereby established in the state treasury, except that all
1396	1396	moneys collected by the director of taxation pursuant to the authority
1397	1397	granted in K.S.A. 12-187(b)(22), and amendments thereto, shall be
1398	1398	credited to the Wilson county capital improvements fund. Any refund due
1399	1399	on any county or city retailers' sales tax collected pursuant to this act shall
1400	1400	be paid out of the sales tax refund fund and reimbursed by the director of
1401	1401	taxation from collections of local retailers' sales tax revenue. Except for
1402	1402	local retailers' sales tax revenue required to be deposited in the
1403	1403	redevelopment bond fund established under K.S.A. 74-8927, and
1404	1404	amendments thereto, all local retailers' sales tax revenue collected within
1405	1405	any county or city pursuant to this act shall be apportioned and remitted at
1406	1406	least quarterly by the state treasurer, on instruction from the director of
1407	1407	taxation, to the treasurer of such county or city.
1408	1408	Revenue that is received from the imposition of a local retailers' sales
1409	1409	tax that exceeds the amount of revenue required to pay the costs of a
1410	1410	special project for which such revenue was pledged shall be credited to the
1411	1411	city or county general fund, as the case requires.
1412	1412	The director of taxation shall provide, upon request by a city or county
1413	1413	clerk or treasurer or finance officer of any city or county levying a local
1414	1414	retailers' sales tax, monthly reports identifying each retailer doing business
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1457	1457	43 HB 2828 18
1458	1458	in such city or county or making taxable sales sourced to such city or
1459	1459	county, setting forth the tax liability and the amount of such tax remitted
1460	1460	by each retailer during the preceding month and identifying each business
1461	1461	location maintained by the retailer and such retailer's sales or use tax
1462	1462	registration or account number. Such report shall be made available to the
1463	1463	clerk or treasurer or finance officer of such city or county within a
1464	1464	reasonable time after it has been requested from the director of taxation.
1465	1465	The director of taxation shall be allowed to assess a reasonable fee for the
1466	1466	issuance of such report. Information received by any city or county
1467	1467	pursuant to this section shall be confidential, and it shall be unlawful for
1468	1468	any officer or employee of such city or county to divulge any such
1469	1469	information in any manner. Any violation of this paragraph by a city or
1470	1470	county officer or employee is a class A misdemeanor, and such officer or
1471	1471	employee shall be dismissed from office. Reports of violations of this
1472	1472	paragraph shall be investigated by the attorney general. The district
1473	1473	attorney or county attorney and the attorney general shall have authority to
1474	1474	prosecute violations of this paragraph.
1475	1475	Sec. 3. K.S.A. 2023 Supp. 12-192 is hereby amended to read as
1476	1476	follows: 12-192. (a) Except as otherwise provided by subsection (b), (d) or
1477	1477	(h), all revenue received by the director of taxation from a countywide
1478	1478	retailers' sales tax shall be apportioned among the county and each city
1479	1479	located in such county in the following manner:
1480	1480	(1)
1481	1481	1
1482	1482	/2 of all revenue received by the director of taxation shall be
1483	1483	apportioned among the county and each city located in such county in the
1484	1484	proportion that the total tangible property tax levies made in such county
1485	1485	in the preceding year for all funds of each such governmental unit bear to
1486	1486	the total of all such levies made in the preceding year; and
1487	1487	(2)
1488	1488	1
1489	1489	/2 of all revenue received by the director of taxation from such
1490	1490	countywide retailers' sales tax shall be apportioned among the county and
1491	1491	each city located in such county, first to the county that portion of the
1492	1492	revenue equal to the proportion that the population of the county residing
1493	1493	in the unincorporated area of the county bears to the total population of the
1494	1494	county, and second to the cities in the proportion that the population of
1495	1495	each city bears to the total population of the county, except that no persons
1496	1496	residing within the Fort Riley military reservation shall be included in the
1497	1497	determination of the population of any city located within Riley county.
1498	1498	All revenue apportioned to a county shall be paid to its county treasurer
1499	1499	and shall be credited to the general fund of the county.
1500	1500	(b) (1) In lieu of the apportionment formula provided in subsection
1501	1501	(a), all revenue received by the director of taxation from a countywide
1502	1502	retailers' sales tax imposed within Johnson county at the rate of 0.75%, 1%
1503	1503	or 1.25% after July 1, 2007, shall be apportioned among the county and
1504	1504	each city located in such county in the following manner:
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1543	1543	39
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1547	1547	43 HB 2828 19
1548	1548	(A) The revenue received from the first 0.5% rate of tax shall be
1549	1549	apportioned in the manner prescribed by subsection (a); and
1550	1550	(B) the revenue received from the rate of tax exceeding 0.5% shall be
1551	1551	apportioned as follows:
1552	1552	(i)
1553	1553	1
1554	1554	/4 shall be apportioned among the county and each city located in
1555	1555	such county in the proportion that the total tangible property tax levies
1556	1556	made in such county in the preceding year for all funds of each such
1557	1557	governmental unit bear to the total of all such levies made in the preceding
1558	1558	year;
1559	1559	(ii)
1560	1560	1
1561	1561	/4 shall be apportioned among the county and each city located in
1562	1562	such county, first to the county that portion of the revenue equal to the
1563	1563	proportion that the population of the county residing in the unincorporated
1564	1564	area of the county bears to the total population of the county, and second to
1565	1565	the cities in the proportion that the population of each city bears to the
1566	1566	total population of the county; and
1567	1567	(iii)
1568	1568	1
1569	1569	/2 shall be retained by the county for its sole use and benefit.
1570	1570	(2) In lieu of the apportionment formula provided in subsection (a),
1571	1571	all money received by the director of taxation from a countywide sales tax
1572	1572	imposed within Montgomery county pursuant to the election held on
1573	1573	November 8, 1994, shall be remitted to and shall be retained by the county
1574	1574	and expended only for the purpose for which the revenue received from
1575	1575	the tax was pledged. All revenue apportioned and paid from the imposition
1576	1576	of such tax to the treasurer of any city prior to the effective date of this act
1577	1577	shall be remitted to the county treasurer and expended only for the purpose
1578	1578	for which the revenue received from the tax was pledged.
1579	1579	(3) In lieu of the apportionment formula provided in subsection (a),
1580	1580	on and after the effective date of this act, all moneys received by the
1581	1581	director of taxation from a countywide retailers' sales tax imposed within
1582	1582	Phillips county pursuant to the election held on September 20, 2005, shall
1583	1583	be remitted to and shall be retained by the county and expended only for
1584	1584	the purpose for which the revenue received from the tax was pledged.
1585	1585	(c) (1) Except as otherwise provided by paragraph (2) of this
1586	1586	subsection, for purposes of subsections (a) and (b), the term "total tangible
1587	1587	property tax levies" means the aggregate dollar amount of tax revenue
1588	1588	derived from ad valorem tax levies applicable to all tangible property
1589	1589	located within each such city or county. The ad valorem property tax levy
1590	1590	of any county or city district entity or subdivision shall be included within
1591	1591	this term if the levy of any such district entity or subdivision is applicable
1592	1592	to all tangible property located within each such city or county.
1593	1593	(2) For the purposes of subsections (a) and (b), any ad valorem
1594	1594	property tax levied on property located in a city in Johnson county for the
1595	1595	purpose of providing fire protection service in such city shall be included
1596	1596	within the term "total tangible property tax levies" for such city regardless
1597	1597	1
1598	1598	2
1599	1599	3
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1636	1636	40
1637	1637	41
1638	1638	42
1639	1639	43 HB 2828 20
1640	1640	of its applicability to all tangible property located within each such city. If
1641	1641	the tax is levied by a district which extends across city boundaries, for
1642	1642	purposes of this computation, the amount of such levy shall be apportioned
1643	1643	among each city in which such district extends in the proportion that such
1644	1644	tax levied within each city bears to the total tax levied by the district.
1645	1645	(d) (1) All revenue received from a countywide retailers' sales tax
1646	1646	imposed pursuant to K.S.A. 12-187(b)(2), (3)(C), (3)(F), (3)(G), (3)(I), (6),
1647	1647	(7), (8), (9), (12), (14), (15), (16), (17), (18), (19), (20), (22), (23), (25),
1648	1648	(27), (28), (29), (30), (31), (32), (33), (34) and, (35) and (36), and
1649	1649	amendments thereto, shall be remitted to and shall be retained by the
1650	1650	county and expended only for the purpose for which the revenue received
1651	1651	from the tax was pledged.
1652	1652	(2) Except as otherwise provided in K.S.A. 12-187(b)(5), and
1653	1653	amendments thereto, all revenues received from a countywide retailers'
1654	1654	sales tax imposed pursuant to K.S.A. 12-187(b)(5), and amendments
1655	1655	thereto, shall be remitted to and shall be retained by the county and
1656	1656	expended only for the purpose for which the revenue received from the tax
1657	1657	was pledged.
1658	1658	(3) All revenue received from a countywide retailers' sales tax
1659	1659	imposed pursuant to K.S.A. 12-187(b)(26), and amendments thereto, shall
1660	1660	be remitted to and shall be retained by the county and expended only for
1661	1661	the purpose for which the revenue received from the tax was pledged
1662	1662	unless the question of imposing a countywide retailers' sales tax authorized
1663	1663	by K.S.A. 12-187(b)(26), and amendments thereto, includes the
1664	1664	apportionment of revenue prescribed in subsection (a).
1665	1665	(e) All revenue apportioned to the several cities of the county shall be
1666	1666	paid to the respective treasurers thereof and deposited in the general fund
1667	1667	of the city. Whenever the territory of any city is located in two or more
1668	1668	counties and any one or more of such counties do not levy a countywide
1669	1669	retailers' sales tax, or whenever such counties do not levy countywide
1670	1670	retailers' sales taxes at a uniform rate, the revenue received by such city
1671	1671	from the proceeds of the countywide retailers' sales tax, as an alternative to
1672	1672	depositing the same in the general fund, may be used for the purpose of
1673	1673	reducing the tax levies of such city upon the taxable tangible property
1674	1674	located within the county levying such countywide retailers' sales tax.
1675	1675	(f) Prior to March 1 of each year, the secretary of revenue shall advise
1676	1676	each county treasurer of the revenue collected in such county from the
1677	1677	state retailers' sales tax for the preceding calendar year.
1678	1678	(g) Prior to December 31 of each year, the clerk of every county
1679	1679	imposing a countywide retailers' sales tax shall provide such information
1680	1680	deemed necessary by the secretary of revenue to apportion and remit
1681	1681	revenue to the counties and cities pursuant to this section.
1682	1682	(h) The provisions of subsections (a) and (b) for the apportionment of
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1726	1726	countywide retailers' sales tax shall not apply to any revenues received
1727	1727	pursuant to a county or countywide retailers' sales tax levied or collected
1728	1728	under K.S.A. 74-8929, and amendments thereto. All such revenue
1729	1729	collected under K.S.A. 74-8929, and amendments thereto, shall be
1730	1730	deposited into the redevelopment bond fund established by K.S.A. 74-
1731	1731	8927, and amendments thereto, for the period of time set forth in K.S.A.
1732	1732	74-8927, and amendments thereto.
1733	1733	Sec. 4. K.S.A. 2023 Supp. 12-187, 12-189 and 12-192 are hereby
1734	1734	repealed.
1735	1735	Sec. 5. This act shall take effect and be in force from and after its
1736	1736	publication in the statute book.
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