Kansas 2023-2024 Regular Session

Kansas Senate Bill SB127 Compare Versions

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1	1	Session of 2023
2	2	SENATE BILL No. 127
3	3	By Committee on Assessment and Taxation
4	4	1-31
5	5	AN ACT concerning sales and compensating use tax; relating to city and
6	6	countywide retailers' sales tax; providing countywide retailers' sales tax
7	7	authority for Dickinson county; amending K.S.A. 12-187, 12-189 and
8	8	12-192 and repealing the existing sections.
9	9	Be it enacted by the Legislature of the State of Kansas:
10	10	Section 1. K.S.A. 12-187 is hereby amended to read as follows: 12-
11	11	187. (a) No city shall impose a retailers' sales tax under the provisions of
12	12	this act without the governing body of such city having first submitted
13	13	such proposition to and having received the approval of a majority of the
14	14	electors of the city voting thereon at an election called and held therefor.
15	15	The governing body of any city may submit the question of imposing a
16	16	retailers' sales tax and the governing body shall be required to submit the
17	17	question upon submission of a petition signed by electors of such city
18	18	equal in number to not less than 10% of the electors of such city.
19	19	(b) (1) The board of county commissioners of any county may submit
20	20	the question of imposing a countywide retailers' sales tax to the electors at
21	21	an election called and held thereon, and any such board shall be required
22	22	to submit the question upon submission of a petition signed by electors of
23	23	such county equal in number to not less than 10% of the electors of such
24	24	county who voted at the last preceding general election for the office of
25	25	secretary of state, or upon receiving resolutions requesting such an election
26	26	passed by not less than
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28	28	/3 of the membership of the governing body of
29	29	each of one or more cities within such county that contains a population of
30	30	not less than 25% of the entire population of the county, or upon receiving
31	31	resolutions requesting such an election passed by
32	32	2
33	33	/3 of the membership of
34	34	the governing body of each of one or more taxing subdivisions within such
35	35	county that levy not less than 25% of the property taxes levied by all
36	36	taxing subdivisions within the county.
37	37	(2) The board of county commissioners of Anderson, Atchison,
38	38	Barton, Brown, Butler, Chase, Cowley, Cherokee, Crawford, Ford,
39	39	Franklin, Jefferson, Linn, Lyon, Marion, Miami, Montgomery, Neosho,
40	40	Osage, Ottawa, Reno, Riley, Saline, Seward, Sumner, Thomas,
41	41	Wabaunsee, Wilson and Wyandotte counties may submit the question of
42	42	imposing a countywide retailers' sales tax and pledging the revenue
43	43	received therefrom for the purpose of financing the construction or
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80	80	remodeling of a courthouse, jail, law enforcement center facility or other
81	81	county administrative facility, to the electors at an election called and held
82	82	thereon. The tax imposed pursuant to this paragraph shall expire when
83	83	sales tax sufficient to pay all of the costs incurred in the financing of such
84	84	facility has been collected by retailers as determined by the secretary of
85	85	revenue. Nothing in this paragraph shall be construed to allow the rate of
86	86	tax imposed by Butler, Chase, Cowley, Lyon, Montgomery, Neosho, Riley,
87	87	Sumner or Wilson county pursuant to this paragraph to exceed or be
88	88	imposed at any rate other than the rates prescribed in K.S.A. 12-189, and
89	89	amendments thereto.
90	90	(3) (A) Except as otherwise provided in this paragraph, the result of
91	91	the election held on November 8, 1988, on the question submitted by the
92	92	board of county commissioners of Jackson county for the purpose of
93	93	increasing its countywide retailers' sales tax by 1% is hereby declared
94	94	valid, and the revenue received therefrom by the county shall be expended
95	95	solely for the purpose of financing the Banner Creek reservoir project. The
96	96	tax imposed pursuant to this paragraph shall take effect on the effective
97	97	date of this act and shall expire not later than five years after such date.
98	98	(B) The result of the election held on November 8, 1994, on the
99	99	question submitted by the board of county commissioners of Ottawa
100	100	county for the purpose of increasing its countywide retailers' sales tax by
101	101	1% is hereby declared valid, and the revenue received therefrom by the
102	102	county shall be expended solely for the purpose of financing the erection,
103	103	construction and furnishing of a law enforcement center and jail facility.
104	104	(C) Except as otherwise provided in this paragraph, the result of the
105	105	election held on November 2, 2004, on the question submitted by the
106	106	board of county commissioners of Sedgwick county for the purpose of
107	107	increasing its countywide retailers' sales tax by 1% is hereby declared
108	108	valid, and the revenue received therefrom by the county shall be used only
109	109	to pay the costs of: (i) Acquisition of a site and constructing and equipping
110	110	thereon a new regional events center, associated parking and infrastructure
111	111	improvements and related appurtenances thereto, to be located in the
112	112	downtown area of the city of Wichita, Kansas, (the "downtown arena");
113	113	(ii) design for the Kansas coliseum complex and construction of
114	114	improvements to the pavilions; and (iii) establishing an operating and
115	115	maintenance reserve for the downtown arena and the Kansas coliseum
116	116	complex. The tax imposed pursuant to this paragraph shall commence on
117	117	July 1, 2005, and shall terminate not later than 30 months after the
118	118	commencement thereof.
119	119	(D) Except as otherwise provided in this paragraph, the result of the
120	120	election held on August 5, 2008, on the question submitted by the board of
121	121	county commissioners of Lyon county for the purpose of increasing its
122	122	countywide retailers' sales tax by 1% is hereby declared valid, and the
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166	166	revenue received therefrom by the county shall be expended for the
167	167	purposes of ad valorem tax reduction and capital outlay. The tax imposed
168	168	pursuant to this paragraph shall terminate not later than five years after the
169	169	commencement thereof.
170	170	(E) Except as otherwise provided in this paragraph, the result of the
171	171	election held on August 5, 2008, on the question submitted by the board of
172	172	county commissioners of Rawlins county for the purpose of increasing its
173	173	countywide retailers' sales tax by 0.75% is hereby declared valid, and the
174	174	revenue received therefrom by the county shall be expended for the
175	175	purposes of financing the costs of a swimming pool. The tax imposed
176	176	pursuant to this paragraph shall terminate not later than 15 years after the
177	177	commencement thereof or upon payment of all costs authorized pursuant
178	178	to this paragraph in the financing of such project.
179	179	(F) The result of the election held on December 1, 2009, on the
180	180	question submitted by the board of county commissioners of Chautauqua
181	181	county for the purpose of increasing its countywide retailers' sales tax by
182	182	1% is hereby declared valid, and the revenue received from such tax by the
183	183	county shall be expended for the purposes of financing the costs of
184	184	constructing, furnishing and equipping a county jail and law enforcement
185	185	center and necessary improvements appurtenant to such jail and law
186	186	enforcement center. Any tax imposed pursuant to authority granted in this
187	187	paragraph shall terminate upon payment of all costs authorized pursuant to
188	188	this paragraph incurred in the financing of the project described in this
189	189	paragraph.
190	190	(G) The result of the election held on April 7, 2015, on the question
191	191	submitted by the board of county commissioners of Bourbon county for
192	192	the purpose of increasing its retailers' sales tax by 0.4% is hereby declared
193	193	valid, and the revenue received therefrom by the county shall be expended
194	194	solely for the purpose of financing the costs of constructing, furnishing
195	195	and operating a courthouse, law enforcement center or jail facility
196	196	improvements. Any tax imposed pursuant to authority granted in this
197	197	paragraph shall terminate upon payment of all costs authorized pursuant to
198	198	this paragraph incurred in the financing of the project described in this
199	199	paragraph.
200	200	(H) The result of the election held on November 7, 2017, on the
201	201	question submitted by the board of county commissioners of Finney
202	202	county for the purpose of increasing its countywide retailers' sales tax by
203	203	0.3% is hereby declared valid, and the revenues of such tax shall be used
204	204	by Finney county and the city of Garden City, Kansas, as agreed in an
205	205	interlocal cooperation agreement between the city and county, and as
206	206	detailed in the ballot question approved by voters. The tax imposed
207	207	pursuant to this subparagraph shall be levied for a period of 15 years from
208	208	the date it is first levied.
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252	252	(I) The result of the election held on November 3, 2020, on the
253	253	question submitted by the board of county commissioners of Cherokee
254	254	county for the purpose of increasing its retailers' sales tax by 0.5% is
255	255	hereby declared valid, and the revenue received therefrom by the county
256	256	shall be expended solely for the purpose of financing: (i) Ambulance
257	257	services within the county; (ii) renovations and maintenance of county
258	258	buildings and facilities; or (iii) any other projects within the county
259	259	deemed necessary by the governing body of Cherokee county. The tax
260	260	imposed pursuant to this subparagraph shall terminate prior to January 1,
261	261	2033.
262	262	(4) The board of county commissioners of Finney and Ford counties
263	263	may submit the question of imposing a countywide retailers' sales tax at
264	264	the rate of 0.25% and pledging the revenue received therefrom for the
265	265	purpose of financing all or any portion of the cost to be paid by Finney or
266	266	Ford county for construction of highway projects identified as system
267	267	enhancements under the provisions of K.S.A. 68-2314(b)(5), and
268	268	amendments thereto, to the electors at an election called and held thereon.
269	269	Such election shall be called and held in the manner provided by the
270	270	general bond law. The tax imposed pursuant to this paragraph shall expire
271	271	upon the payment of all costs authorized pursuant to this paragraph in the
272	272	financing of such highway projects. Nothing in this paragraph shall be
273	273	construed to allow the rate of tax imposed by Finney or Ford county
274	274	pursuant to this paragraph to exceed the maximum rate prescribed in
275	275	K.S.A. 12-189, and amendments thereto. If any funds remain upon the
276	276	payment of all costs authorized pursuant to this paragraph in the financing
277	277	of such highway projects in Finney county, the state treasurer shall remit
278	278	such funds to the treasurer of Finney county and upon receipt of such
279	279	moneys shall be deposited to the credit of the county road and bridge fund.
280	280	If any funds remain upon the payment of all costs authorized pursuant to
281	281	this paragraph in the financing of such highway projects in Ford county,
282	282	the state treasurer shall remit such funds to the treasurer of Ford county
283	283	and upon receipt of such moneys shall be deposited to the credit of the
284	284	county road and bridge fund.
285	285	(5) The board of county commissioners of any county may submit the
286	286	question of imposing a retailers' sales tax at the rate of 0.25%, 0.5%,
287	287	0.75% or 1% and pledging the revenue received therefrom for the purpose
288	288	of financing the provision of health care services, as enumerated in the
289	289	question, to the electors at an election called and held thereon. Whenever
290	290	any county imposes a tax pursuant to this paragraph, any tax imposed
291	291	pursuant to subsection (a)(2) by any city located in such county shall
292	292	expire upon the effective date of the imposition of the countywide tax, and
293	293	thereafter the state treasurer shall remit to each such city that portion of the
294	294	countywide tax revenue collected by retailers within such city as certified
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338	338	by the director of taxation. The tax imposed pursuant to this paragraph
339	339	shall be deemed to be in addition to the rate limitations prescribed in
340	340	K.S.A. 12-189, and amendments thereto. As used in this paragraph, health
341	341	care services shall include, but not be limited to, the following: Local
342	342	health departments, city or county hospitals, city or county nursing homes,
343	343	preventive health care services including immunizations, prenatal care and
344	344	the postponement of entry into nursing homes by home care services,
345	345	mental health services, indigent health care, physician or health care
346	346	worker recruitment, health education, emergency medical services, rural
347	347	health clinics, integration of health care services, home health services and
348	348	rural health networks.
349	349	(6) The board of county commissioners of Allen county may submit
350	350	the question of imposing a countywide retailers' sales tax at the rate of
351	351	0.5% and pledging the revenue received therefrom for the purpose of
352	352	financing the costs of operation and construction of a solid waste disposal
353	353	area or the modification of an existing landfill to comply with federal
354	354	regulations to the electors at an election called and held thereon. The tax
355	355	imposed pursuant to this paragraph shall expire upon the payment of all
356	356	costs incurred in the financing of the project undertaken. Nothing in this
357	357	paragraph shall be construed to allow the rate of tax imposed by Allen
358	358	county pursuant to this paragraph to exceed or be imposed at any rate other
359	359	than the rates prescribed in K.S.A. 12-189, and amendments thereto.
360	360	(7) (A) The board of county commissioners of Clay and Miami
361	361	county may submit the question of imposing a countywide retailers' sales
362	362	tax at the rate of 0.50% in the case of Clay county and at a rate of up to 1%
363	363	in the case of Miami county, and pledging the revenue received therefrom
364	364	for the purpose of financing the costs of roadway construction and
365	365	improvement to the electors at an election called and held thereon. Except
366	366	as otherwise provided, the tax imposed pursuant to this subparagraph shall
367	367	expire after five years from the date such tax is first collected. The result
368	368	of the election held on November 2, 2004, on the question submitted by
369	369	the board of county commissioners of Miami county for the purpose of
370	370	extending for an additional five-year period the countywide retailers' sales
371	371	tax imposed pursuant to this subsection in Miami county is hereby
372	372	declared valid. The countywide retailers' sales tax imposed pursuant to this
373	373	subsection in Clay and Miami county may be extended or reenacted for
374	374	additional five-year periods upon the board of county commissioners of
375	375	Clay and Miami county submitting such question to the electors at an
376	376	election called and held thereon for each additional five-year period as
377	377	provided by law.
378	378	(B) The board of county commissioners of Dickinson county may
379	379	submit the question of imposing a countywide retailers' sales tax at the rate
380	380	of 0.5% and pledging the revenue received therefrom for the purpose of
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424	424	financing the costs of roadway construction and improvement to the
425	425	electors at an election called and held thereon. The tax imposed pursuant
426	426	to this subparagraph shall expire after 10 years from the date such tax is
427	427	first collected.
428	428	(8) The board of county commissioners of Sherman county may
429	429	submit the question of imposing a countywide retailers' sales tax at the rate
430	430	of 1% and pledging the revenue received therefrom for the purpose of
431	431	financing the costs of street and roadway improvements to the electors at
432	432	an election called and held thereon. The tax imposed pursuant to this
433	433	paragraph shall expire upon payment of all costs authorized pursuant to
434	434	this paragraph in the financing of such project.
435	435	(9) (A) The board of county commissioners of Cowley, Crawford and
436	436	Woodson county may submit the question of imposing a countywide
437	437	retailers' sales tax at the rate of 0.5% in the case of Crawford and Woodson
438	438	county and at a rate of up to 0.25%, in the case of Cowley county and
439	439	pledging the revenue received therefrom for the purpose of financing
440	440	economic development initiatives or public infrastructure projects. The tax
441	441	imposed pursuant to this subparagraph shall expire after five years from
442	442	the date such tax is first collected.
443	443	(B) The board of county commissioners of Russell county may
444	444	submit the question of imposing a countywide retailers' sales tax at the rate
445	445	of 0.5% and pledging the revenue received therefrom for the purpose of
446	446	financing economic development initiatives or public infrastructure
447	447	projects. The tax imposed pursuant to this subparagraph shall expire after
448	448	10 years from the date such tax is first collected.
449	449	(10) The board of county commissioners of Franklin county may
450	450	submit the question of imposing a countywide retailers' sales tax at the rate
451	451	of 0.25% and pledging the revenue received therefrom for the purpose of
452	452	financing recreational facilities. The tax imposed pursuant to this
453	453	paragraph shall expire upon payment of all costs authorized in financing
454	454	such facilities.
455	455	(11) The board of county commissioners of Douglas county may
456	456	submit the question of imposing a countywide retailers' sales tax at the rate
457	457	of 0.25% and pledging the revenue received therefrom for the purposes of
458	458	conservation, access and management of open space; preservation of
459	459	cultural heritage; and economic development projects and activities.
460	460	(12) The board of county commissioners of Shawnee county may
461	461	submit the question of imposing a countywide retailers' sales tax at the rate
462	462	of 0.25% and pledging the revenue received therefrom to the city of
463	463	Topeka for the purpose of financing the costs of rebuilding the Topeka
464	464	boulevard bridge and other public infrastructure improvements associated
465	465	with such project to the electors at an election called and held thereon. The
466	466	tax imposed pursuant to this paragraph shall expire upon payment of all
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510	510	costs authorized in financing such project.
511	511	(13) The board of county commissioners of Jackson county may
512	512	submit the question of imposing a countywide retailers' sales tax at a rate
513	513	of 0.4% and pledging the revenue received therefrom for the purpose of
514	514	financing public infrastructure projects to the electors at an election called
515	515	and held thereon. Such tax shall expire after seven years from the date
516	516	such tax is first collected.
517	517	(14) The board of county commissioners of Neosho county may
518	518	submit the question of imposing a countywide retailers' sales tax at the rate
519	519	of 0.5% and pledging the revenue received therefrom for the purpose of
520	520	financing the costs of roadway construction and improvement to the
521	521	electors at an election called and held thereon. The tax imposed pursuant
522	522	to this paragraph shall expire upon payment of all costs authorized
523	523	pursuant to this paragraph in the financing of such project.
524	524	(15) The board of county commissioners of Saline county may
525	525	submit the question of imposing a countywide retailers' sales tax at the rate
526	526	of up to 0.5% and pledging the revenue received therefrom for the purpose
527	527	of financing the costs of construction and operation of an expo center to
528	528	the electors at an election called and held thereon. The tax imposed
529	529	pursuant to this paragraph shall expire after five years from the date such
530	530	tax is first collected.
531	531	(16) The board of county commissioners of Harvey county may
532	532	submit the question of imposing a countywide retailers' sales tax at the rate
533	533	of 1.0% and pledging the revenue received therefrom for the purpose of
534	534	financing the costs of property tax relief, economic development initiatives
535	535	and public infrastructure improvements to the electors at an election called
536	536	and held thereon.
537	537	(17) The board of county commissioners of Atchison county may
538	538	submit the question of imposing a countywide retailers' sales tax at the rate
539	539	of 0.25% and pledging the revenue received therefrom for the purpose of
540	540	financing the costs of construction and maintenance of sports and
541	541	recreational facilities to the electors at an election called and held thereon.
542	542	The tax imposed pursuant to this paragraph shall expire upon payment of
543	543	all costs authorized in financing such facilities.
544	544	(18) The board of county commissioners of Wabaunsee county may
545	545	submit the question of imposing a countywide retailers' sales tax at the rate
546	546	of 0.5% and pledging the revenue received therefrom for the purpose of
547	547	financing the costs of bridge and roadway construction and improvement
548	548	to the electors at an election called and held thereon. The tax imposed
549	549	pursuant to this paragraph shall expire after 15 years from the date such
550	550	tax is first collected. On and after July 1, 2019, the countywide retailers'
551	551	sales tax imposed pursuant to this paragraph may be extended or reenacted
552	552	for one additional period not to exceed 15 years upon the board of county
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596	596	commissioners of Wabaunsee county submitting such question to the
597	597	electors at an election called and held thereon as provided by law. For any
598	598	countywide retailers' sales tax that is extended or reenacted pursuant to this
599	599	paragraph, such tax shall expire not later than 15 years from the date such
600	600	tax is first collected.
601	601	(19) The board of county commissioners of Jefferson county may
602	602	submit the question of imposing a countywide retailers' sales tax at the rate
603	603	of 1% and pledging the revenue received therefrom for the purpose of
604	604	financing the costs of roadway construction and improvement to the
605	605	electors at an election called and held thereon. The tax imposed pursuant
606	606	to this paragraph shall expire after six years from the date such tax is first
607	607	collected. The countywide retailers' sales tax imposed pursuant to this
608	608	paragraph may be extended or reenacted for additional six-year periods
609	609	upon the board of county commissioners of Jefferson county submitting
610	610	such question to the electors at an election called and held thereon for each
611	611	additional six-year period as provided by law.
612	612	(20) The board of county commissioners of Riley county may submit
613	613	the question of imposing a countywide retailers' sales tax at the rate of up
614	614	to 1% and pledging the revenue received therefrom for the purpose of
615	615	financing the costs of bridge and roadway construction and improvement
616	616	to the electors at an election called and held thereon. The tax imposed
617	617	pursuant to this paragraph shall expire after five years from the date such
618	618	tax is first collected.
619	619	(21) The board of county commissioners of Johnson county may
620	620	submit the question of imposing a countywide retailers' sales tax at the rate
621	621	of 0.25% and pledging the revenue received therefrom for the purpose of
622	622	financing the construction and operation costs of public safety projects,
623	623	including, but not limited to, a jail, detention center, sheriff's resource
624	624	center, crime lab or other county administrative or operational facility
625	625	dedicated to public safety, to the electors at an election called and held
626	626	thereon. The tax imposed pursuant to this paragraph shall expire after 10
627	627	years from the date such tax is first collected. The countywide retailers'
628	628	sales tax imposed pursuant to this subsection may be extended or
629	629	reenacted for additional periods not exceeding 10 years upon the board of
630	630	county commissioners of Johnson county submitting such question to the
631	631	electors at an election called and held thereon for each additional ten-year
632	632	period as provided by law.
633	633	(22) The board of county commissioners of Wilson county may
634	634	submit the question of imposing a countywide retailers' sales tax at the rate
635	635	of up to 1% and pledging the revenue received therefrom for the purpose
636	636	of financing the costs of roadway construction and improvements to
637	637	federal highways, the development of a new industrial park and other
638	638	public infrastructure improvements to the electors at an election called and
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678	678	40
679	679	41
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681	681	43 SB 127 9
682	682	held thereon. The tax imposed pursuant to this paragraph shall expire upon
683	683	payment of all costs authorized pursuant to this paragraph in the financing
684	684	of such project or projects.
685	685	(23) The board of county commissioners of Butler county may
686	686	submit the question of imposing a countywide retailers' sales tax at the rate
687	687	of either 0.25%, 0.5%, 0.75% or 1% and pledging the revenue received
688	688	therefrom for the purpose of financing the costs of public safety capital
689	689	projects or bridge and roadway construction projects, or both, to the
690	690	electors at an election called and held thereon. The tax imposed pursuant
691	691	to this paragraph shall expire upon payment of all costs authorized in
692	692	financing such projects.
693	693	(24) The board of county commissioners of Barton county may
694	694	submit the question of imposing a countywide retailers' sales tax at the rate
695	695	of up to 0.5% and pledging the revenue received therefrom for the purpose
696	696	of financing the costs of roadway and bridge construction and
697	697	improvement and infrastructure development and improvement to the
698	698	electors at an election called and held thereon. The tax imposed pursuant
699	699	to this paragraph shall expire after 10 years from the date such tax is first
700	700	collected.
701	701	(25) The board of county commissioners of Jefferson county may
702	702	submit the question of imposing a countywide retailers' sales tax at the rate
703	703	of 0.25% and pledging the revenue received therefrom for the purpose of
704	704	financing the costs of the county's obligation as participating employer to
705	705	make employer contributions and other required contributions to the
706	706	Kansas public employees retirement system for eligible employees of the
707	707	county who are members of the Kansas police and firemen's retirement
708	708	system, to the electors at an election called and held thereon. The tax
709	709	imposed pursuant to this paragraph shall expire upon payment of all costs
710	710	authorized in financing such purpose.
711	711	(26) The board of county commissioners of Pottawatomie county
712	712	may submit the question of imposing a countywide retailers' sales tax at
713	713	the rate of up to 0.5% and pledging the revenue received therefrom for the
714	714	purpose of financing the costs of construction or remodeling of a
715	715	courthouse, jail, law enforcement center facility or other county
716	716	administrative facility, or public infrastructure improvements, or both, to
717	717	the electors at an election called and held thereon. The tax imposed
718	718	pursuant to this paragraph shall expire upon payment of all costs
719	719	authorized in financing such project or projects.
720	720	(27) The board of county commissioners of Kingman county may
721	721	submit the question of imposing a countywide retailers' sales tax at the rate
722	722	of 0.25%, 0.5%, 0.75% or 1% and pledging the revenue received
723	723	therefrom for the purpose of financing the costs of constructing and
724	724	furnishing a law enforcement center and jail facility and the costs of
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763	763	39
764	764	40
765	765	41
766	766	42
767	767	43 SB 127 10
768	768	roadway and bridge improvements to the electors at an election called and
769	769	held thereon. The tax imposed pursuant to this paragraph shall expire not
770	770	later than 20 years from the date such tax is first collected.
771	771	(28) The board of county commissioners of Edwards county may
772	772	submit the question of imposing a countywide retailers' sales tax at the rate
773	773	of 0.375% and pledging the revenue therefrom for the purpose of
774	774	financing the costs of economic development initiatives to the electors at
775	775	an election called and held thereon.
776	776	(29) The board of county commissioners of Rooks county may
777	777	submit the question of imposing a countywide retailers' sales tax at the rate
778	778	of 0.5% and pledging the revenue therefrom for the purpose of financing
779	779	the costs of constructing or remodeling and furnishing a jail facility to the
780	780	electors at an election called and held thereon. The tax imposed pursuant
781	781	to this paragraph shall expire upon the payment of all costs authorized in
782	782	financing such project or projects.
783	783	(30) The board of county commissioners of Douglas county may
784	784	submit the question of imposing a countywide retailers' sales tax at the rate
785	785	of 0.5% and pledging the revenue received therefrom for the purpose of
786	786	financing the construction or remodeling of a courthouse, jail, law
787	787	enforcement center facility, detention facility or other county
788	788	administrative facility, specifically including mental health and for the
789	789	operation thereof.
790	790	(31) The board of county commissioners of Bourbon county may
791	791	submit the question of imposing a countywide retailers' sales tax at the rate
792	792	of up to 1%, in increments of 0.05%, and pledging the revenue received
793	793	therefrom for the purpose of financing the costs of constructing, furnishing
794	794	and operating a courthouse, law enforcement center or jail facility
795	795	improvements to the electors at an election called and held thereon.
796	796	(32) The board of county commissioners of Marion county may
797	797	submit the question of imposing a countywide retailers' sales tax at the rate
798	798	of 0.5% and pledging the revenue received therefrom for the purpose of
799	799	financing the costs of property tax relief, economic development initiatives
800	800	and the construction of public infrastructure improvements, including
801	801	buildings, to the electors at an election called and held thereon.
802	802	(33) The board of county commissioners of Wilson county may
803	803	submit the question of imposing a countywide retailers' sales tax at the rate
804	804	of 0.25%, 0.5%, 0.75% or 1% and pledging the revenue received
805	805	therefrom for the purpose of supporting emergency medical and
806	806	ambulance services in the county to the electors at an election called and
807	807	held thereon. The tax imposed pursuant to this paragraph shall expire after
808	808	10 years from the date such tax is first collected. The countywide retailers'
809	809	sales tax imposed pursuant to this paragraph may be extended or reenacted
810	810	for additional periods not exceeding 10 years per period upon the board of
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853	853	43 SB 127 11
854	854	county commissioners of Wilson county submitting such question to the
855	855	electors at an election called and held thereon for each additional period as
856	856	provided by law. This paragraph shall not be construed to cause the
857	857	expiration, repeal or termination of any existing city retailers' sales tax for
858	858	health care services as defined in paragraph (5).
859	859	(34) The board of county commissioners of Atchison county may
860	860	submit the question of imposing a countywide retailers' sales tax at the rate
861	861	of up to 1% and pledging the revenue received for the purpose of joint law
862	862	enforcement communications and solid waste disposal in Atchison county
863	863	to the electors at an election called and held thereon. The tax imposed
864	864	pursuant to this paragraph shall expire after 10 years from the date such
865	865	tax is first collected.
866	866	(35) The board of county commissioners of Dickinson county may
867	867	submit the question of imposing a countywide retailers' sales tax at the
868	868	rate of 0.25% and pledging the revenue received therefrom for the purpose
869	869	of financing the costs of public safety capital projects to the electors at an
870	870	election called and held thereon. The tax imposed pursuant to this
871	871	paragraph shall expire after five years from the date such tax is first
872	872	collected. The countywide retailers' sales tax imposed pursuant to this
873	873	paragraph may be extended or reenacted for additional five-year periods
874	874	upon the board of county commissioners of Dickinson county submitting
875	875	such question to the electors at an election called and held thereon for
876	876	each additional five-year period as provided by law.
877	877	(c) The boards of county commissioners of any two or more
878	878	contiguous counties, upon adoption of a joint resolution by such boards,
879	879	may submit the question of imposing a retailers' sales tax within such
880	880	counties to the electors of such counties at an election called and held
881	881	thereon and such boards of any two or more contiguous counties shall be
882	882	required to submit such question upon submission of a petition in each of
883	883	such counties, signed by a number of electors of each of such counties
884	884	where submitted equal in number to not less than 10% of the electors of
885	885	each of such counties who voted at the last preceding general election for
886	886	the office of secretary of state, or upon receiving resolutions requesting
887	887	such an election passed by not less than
888	888	2
889	889	/3 of the membership of the
890	890	governing body of each of one or more cities within each of such counties
891	891	that contains a population of not less than 25% of the entire population of
892	892	each of such counties, or upon receiving resolutions requesting such an
893	893	election passed by
894	894	2
895	895	/3 of the membership of the governing body of each of
896	896	one or more taxing subdivisions within each of such counties that levy not
897	897	less than 25% of the property taxes levied by all taxing subdivisions within
898	898	each of such counties.
899	899	(d) Notwithstanding any provision of law to the contrary, including
900	900	subsection (b)(5), any city retailers' sales tax being levied by a city prior to
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943	943	43 SB 127 12
944	944	July 1, 2006, shall continue in effect until repealed in the manner provided
945	945	herein for the adoption and approval of such tax or until repealed by the
946	946	adoption of an ordinance for such repeal. Any countywide retailers' sales
947	947	tax in the amount of 0.5% or 1% in effect on July 1, 1990, shall continue
948	948	in effect until repealed in the manner provided herein for the adoption and
949	949	approval of such tax.
950	950	(e) Any city or county proposing to adopt a retailers' sales tax shall
951	951	give notice of its intention to submit such proposition for approval by the
952	952	electors in the manner required by K.S.A. 10-120, and amendments
953	953	thereto. The notices shall state the time of the election and the rate and
954	954	effective date of the proposed tax. If a majority of the electors voting
955	955	thereon at such election fail to approve the proposition, such proposition
956	956	may be resubmitted under the conditions and in the manner provided in
957	957	this act for submission of the proposition. If a majority of the electors
958	958	voting thereon at such election shall approve the levying of such tax, the
959	959	governing body of any such city or county shall provide by ordinance or
960	960	resolution, as the case may be, for the levy of the tax. Any repeal of such
961	961	tax or any reduction or increase in the rate thereof, within the limits
962	962	prescribed by K.S.A. 12-189, and amendments thereto, shall be
963	963	accomplished in the manner provided herein for the adoption and approval
964	964	of such tax except that the repeal of any such city retailers' sales tax may
965	965	be accomplished by the adoption of an ordinance so providing.
966	966	(f) The sufficiency of the number of signers of any petition filed
967	967	under this section shall be determined by the county election officer. Every
968	968	election held under this act shall be conducted by the county election
969	969	officer.
970	970	(g) (1) The governing body of the city or county proposing to levy
971	971	any retailers' sales tax shall specify the purpose or purposes for which the
972	972	revenue would be used, and a statement generally describing such purpose
973	973	or purposes shall be included as a part of the ballot proposition.
974	974	(2) In addition to the requirements set forth in paragraph (1), the
975	975	governing body of the county proposing to levy a countywide retailers'
976	976	sales tax shall include as a part of the ballot proposition whether:
977	977	(A) The apportionment formula provided in K.S.A. 12-192, and
978	978	amendments thereto, will apply to the revenue;
979	979	(B) an interlocal agreement was entered whereby the county will
980	980	retain either all or part of the revenue; or
981	981	(C) pursuant to law, the county retains the revenue in its entirety.
982	982	Sec. 2. K.S.A. 12-189 is hereby amended to read as follows: 12-189.
983	983	The rate of any city retailers' sales tax shall be fixed in increments of
984	984	0.05% and in an amount not to exceed 2% for general purposes and not to
985	985	exceed 1% for special purposes, which shall be determined by the
986	986	governing body of the city. For any retailers' sales tax imposed by a city
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1016	1016	30
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1023	1023	37
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1026	1026	40
1027	1027	41
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1029	1029	43 SB 127 13
1030	1030	for special purposes, such city shall specify the purposes for which such
1031	1031	tax is imposed. All such special purpose retailers' sales taxes imposed by a
1032	1032	city shall expire after 10 years from the date such tax is first collected. The
1033	1033	rate of any countywide retailers' sales tax shall be fixed in an amount not
1034	1034	to exceed 1% and shall be fixed in increments of 0.25%, and which
1035	1035	amount shall be determined by the board of county commissioners, except
1036	1036	that:
1037	1037	(a) The board of county commissioners of Wabaunsee county, for the
1038	1038	purposes of K.S.A. 12-187(b)(2), and amendments thereto, may fix such
1039	1039	rate at 1.25%; the board of county commissioners of Osage or Reno
1040	1040	county, for the purposes of K.S.A. 12-187(b)(2), and amendments thereto,
1041	1041	may fix such rate at 1.25% or 1.5%; the board of county commissioners of
1042	1042	Cherokee, Crawford, Ford, Saline, Seward or Wyandotte county, for the
1043	1043	purposes of K.S.A. 12-187(b)(2), and amendments thereto, may fix such
1044	1044	rate at 1.5%; the board of county commissioners of Atchison or Thomas
1045	1045	county, for the purposes of K.S.A. 12-187(b)(2), and amendments thereto,
1046	1046	may fix such rate at 1.5% or 1.75%; the board of county commissioners of
1047	1047	Anderson, Barton, Jefferson or Ottawa county, for the purposes of K.S.A.
1048	1048	12-187(b)(2), and amendments thereto, may fix such rate at 2%; the board
1049	1049	of county commissioners of Marion county, for the purposes of K.S.A. 12-
1050	1050	187(b)(2), and amendments thereto, may fix such rate at 2.5%; the board
1051	1051	of county commissioners of Franklin, Linn and Miami counties, for the
1052	1052	purposes of K.S.A. 12-187(b)(2), and amendments thereto, may fix such
1053	1053	rate at a percentage that is equal to the sum of the rate allowed to be
1054	1054	imposed by the respective board of county commissioners on July 1, 2007,
1055	1055	plus up to 1.0%; and the board of county commissioners of Brown county,
1056	1056	for the purposes of K.S.A. 12-187(b)(2), and amendments thereto, may fix
1057	1057	such rate at up to 2%;
1058	1058	(b) the board of county commissioners of Jackson county, for the
1059	1059	purposes of K.S.A. 12-187(b)(3), and amendments thereto, may fix such
1060	1060	rate at 2%;
1061	1061	(c) the boards of county commissioners of Finney and Ford counties,
1062	1062	for the purposes of K.S.A. 12-187(b)(4), and amendments thereto, may fix
1063	1063	such rate at 0.25%;
1064	1064	(d) the board of county commissioners of any county, for the
1065	1065	purposes of K.S.A. 12-187(b)(5), and amendments thereto, may fix such
1066	1066	rate at a percentage that is equal to the sum of the rate allowed to be
1067	1067	imposed by a board of county commissioners on the effective date of this
1068	1068	act plus 0.25%, 0.5%, 0.75% or 1%, as the case requires;
1069	1069	(e) the board of county commissioners of Dickinson county, for the
1070	1070	purposes of K.S.A. 12-187(b)(7), and amendments thereto, may fix such
1071	1071	rate at 1.5%, and the board of county commissioners of Miami county, for
1072	1072	the purposes of K.S.A. 12-187(b)(7), and amendments thereto, may fix
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1115	1115	43 SB 127 14
1116	1116	such rate at 1.25%, 1.5%, 1.75% or 2%;
1117	1117	(f) the board of county commissioners of Sherman county, for the
1118	1118	purposes of K.S.A. 12-187(b)(8), and amendments thereto, may fix such
1119	1119	rate at 2.25%;
1120	1120	(g) the board of county commissioners of Crawford or Russell county
1121	1121	for the purposes of K.S.A. 12-187(b)(9), and amendments thereto, may fix
1122	1122	such rate at 1.5%;
1123	1123	(h) the board of county commissioners of Franklin county, for the
1124	1124	purposes of K.S.A. 12-187(b)(10), and amendments thereto, may fix such
1125	1125	rate at 1.75%;
1126	1126	(i) the board of county commissioners of Douglas county, for the
1127	1127	purposes of K.S.A. 12-187(b)(11) and (b)(30), and amendments thereto,
1128	1128	may fix such rate at 1.75%;
1129	1129	(j) the board of county commissioners of Jackson county, for the
1130	1130	purposes of K.S.A. 12-187(b)(13), and amendments thereto, may fix such
1131	1131	rate at 1.4%;
1132	1132	(k) the board of county commissioners of Sedgwick county, for the
1133	1133	purposes of K.S.A. 12-187(b)(3)(C), and amendments thereto, may fix
1134	1134	such rate at 2%;
1135	1135	(l) the board of county commissioners of Neosho county, for the
1136	1136	purposes of K.S.A. 12-187(b)(14), and amendments thereto, may fix such
1137	1137	rate at 1.0% or 1.5%;
1138	1138	(m) the board of county commissioners of Saline county, for the
1139	1139	purposes of K.S.A. 12-187(b)(15), and amendments thereto, may fix such
1140	1140	rate at up to 1.5%;
1141	1141	(n) the board of county commissioners of Harvey county, for the
1142	1142	purposes of K.S.A. 12-187(b)(16), and amendments thereto, may fix such
1143	1143	rate at 2.0%;
1144	1144	(o) the board of county commissioners of Atchison county, for the
1145	1145	purpose of K.S.A. 12-187(b)(17), and amendments thereto, may fix such
1146	1146	rate at a percentage that is equal to the sum of the rate allowed to be
1147	1147	imposed by the board of county commissioners of Atchison county on the
1148	1148	effective date of this act plus 0.25%;
1149	1149	(p) the board of county commissioners of Wabaunsee county, for the
1150	1150	purpose of K.S.A. 12-187(b)(18), and amendments thereto, may fix such
1151	1151	rate at a percentage that is equal to the sum of the rate allowed to be
1152	1152	imposed by the board of county commissioners of Wabaunsee county on
1153	1153	July 1, 2007, plus 0.5%;
1154	1154	(q) the board of county commissioners of Jefferson county, for the
1155	1155	purpose of K.S.A. 12-187(b)(19) and (25), and amendments thereto, may
1156	1156	fix such rate at 2.25%;
1157	1157	(r) the board of county commissioners of Riley county, for the
1158	1158	purpose of K.S.A. 12-187(b)(20), and amendments thereto, may fix such
1159	1159	1
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1201	1201	43 SB 127 15
1202	1202	rate at a percentage that is equal to the sum of the rate allowed to be
1203	1203	imposed by the board of county commissioners of Riley county on July 1,
1204	1204	2007, plus up to 1%;
1205	1205	(s) the board of county commissioners of Johnson county, for the
1206	1206	purposes of K.S.A. 12-187(b)(21), and amendments thereto, may fix such
1207	1207	rate at a percentage that is equal to the sum of the rate allowed to be
1208	1208	imposed by the board of county commissioners of Johnson county on July
1209	1209	1, 2007, plus 0.25%;
1210	1210	(t) the board of county commissioners of Wilson county, for the
1211	1211	purposes of K.S.A. 12-187(b)(22), and amendments thereto, may fix such
1212	1212	rate at up to 2%;
1213	1213	(u) the board of county commissioners of Butler county, for the
1214	1214	purposes of K.S.A. 12-187(b)(23), and amendments thereto, may fix such
1215	1215	rate at a percentage that is equal to the sum of the rate otherwise allowed
1216	1216	pursuant to this section, plus 0.25%, 0.5%, 0.75% or 1%;
1217	1217	(v) the board of county commissioners of Barton county, for the
1218	1218	purposes of K.S.A. 12-187(b)(24), and amendments thereto, may fix such
1219	1219	rate at up to 1.5%;
1220	1220	(w) the board of county commissioners of Lyon county, for the
1221	1221	purposes of K.S.A. 12-187(b)(3)(D), and amendments thereto, may fix
1222	1222	such rate at 1.5%;
1223	1223	(x) the board of county commissioners of Rawlins county, for the
1224	1224	purposes of K.S.A. 12-187(b)(3)(E), and amendments thereto, may fix
1225	1225	such rate at 1.75%;
1226	1226	(y) the board of county commissioners of Chautauqua county, for the
1227	1227	purposes of K.S.A. 12-187(b)(3)(F), and amendments thereto, may fix
1228	1228	such rate at 2.0%;
1229	1229	(z) the board of county commissioners of Pottawatomie county, for
1230	1230	the purposes of K.S.A. 12-187(b)(26), and amendments thereto, may fix
1231	1231	such rate at up to 1.5%;
1232	1232	(aa) the board of county commissioners of Kingman county, for the
1233	1233	purposes of K.S.A. 12-187(b)(27), and amendments thereto, may fix such
1234	1234	rate at a percentage that is equal to the sum of the rate otherwise allowed
1235	1235	pursuant to this section, plus 0.25%, 0.5%, 0.75%, or 1%;
1236	1236	(bb) the board of county commissioners of Edwards county, for the
1237	1237	purposes of K.S.A. 12-187(b)(28), and amendments thereto, may fix such
1238	1238	rate at 1.375%;
1239	1239	(cc) the board of county commissioners of Rooks county, for the
1240	1240	purposes of K.S.A. 12-187(b)(29), and amendments thereto, may fix such
1241	1241	rate at up to 1.5%;
1242	1242	(dd) the board of county commissioners of Bourbon county, for the
1243	1243	purposes of K.S.A. 12-187(b)(3)(G) and (b)(31), and amendments thereto,
1244	1244	may fix such rate at up to 2.0%;
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1288	1288	(ee) the board of county commissioners of Marion county, for the
1289	1289	purposes of K.S.A. 12-187(b)(32), and amendments thereto, may fix such
1290	1290	rate at 2.5%;
1291	1291	(ff) the board of county commissioners of Finney county, for the
1292	1292	purposes of K.S.A. 12-187(b)(3)(H), and amendments thereto, may fix
1293	1293	such rate at a percentage that is equal to the sum of the rate otherwise
1294	1294	allowed pursuant to this section, plus 0.3%;
1295	1295	(gg) the board of county commissioners of Cherokee county, for the
1296	1296	purposes of K.S.A. 12-187(b)(3)(I), and amendments thereto, may fix such
1297	1297	rate at a percentage that is equal to the sum of the rate otherwise allowed
1298	1298	pursuant to this section, plus 0.5%;
1299	1299	(hh) the board of county commissioners of Wilson county, for the
1300	1300	purposes of K.S.A. 12-187(b)(33), and amendments thereto, may fix such
1301	1301	rate at a percentage that is equal to the sum of the rate otherwise allowed
1302	1302	pursuant to this section, plus 0.25%, 0.5%, 0.75% or 1%; and
1303	1303	(ii) the board of county commissioners of Atchison county, for the
1304	1304	purposes of K.S.A. 12-187(b)(34), and amendments thereto, may fix such
1305	1305	rate at a percentage that is equal to the sum of the rate otherwise allowed
1306	1306	pursuant to this section, plus up to 1%; and
1307	1307	(jj) the board of county commissioners of Dickinson county, for the
1308	1308	purposes of K.S.A. 12-187(b)(35), and amendments thereto, may fix such
1309	1309	rate at a percentage that is equal to the sum of the rate otherwise allowed
1310	1310	pursuant to this section, plus 0.25%.
1311	1311	Any county or city levying a retailers' sales tax is hereby prohibited
1312	1312	from administering or collecting such tax locally, but shall utilize the
1313	1313	services of the state department of revenue to administer, enforce and
1314	1314	collect such tax. Except as otherwise specifically provided in K.S.A. 12-
1315	1315	189a, and amendments thereto, such tax shall be identical in its
1316	1316	application, and exemptions therefrom, to the Kansas retailers' sales tax act
1317	1317	and all laws and administrative rules and regulations of the state
1318	1318	department of revenue relating to the Kansas retailers' sales tax shall apply
1319	1319	to such local sales tax insofar as such laws and rules and regulations may
1320	1320	be made applicable. The state director of taxation is hereby authorized to
1321	1321	administer, enforce and collect such local sales taxes and to adopt such
1322	1322	rules and regulations as may be necessary for the efficient and effective
1323	1323	administration and enforcement thereof.
1324	1324	Upon receipt of a certified copy of an ordinance or resolution
1325	1325	authorizing the levy of a local retailers' sales tax, the director of taxation
1326	1326	shall cause such taxes to be collected within or without the boundaries of
1327	1327	such taxing subdivision at the same time and in the same manner provided
1328	1328	for the collection of the state retailers' sales tax. Such copy shall be
1329	1329	submitted to the director of taxation within 30 days after adoption of any
1330	1330	such ordinance or resolution. The director of taxation shall confirm that all
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1373	1373	43 SB 127 17
1374	1374	provisions of law applicable to the authorization of local sales tax have
1375	1375	been followed prior to causing the collection. If the director of taxation
1376	1376	discovers that a city or county did not comply with any provision of law
1377	1377	applicable to the authorization of a local sales tax after collection has
1378	1378	commenced, the director shall immediately notify the city or county and
1379	1379	cease collection of such sales tax until such noncompliance is remedied.
1380	1380	All moneys collected by the director of taxation under the provisions of
1381	1381	this section shall be credited to a county and city retailers' sales tax fund
1382	1382	which fund is hereby established in the state treasury, except that all
1383	1383	moneys collected by the director of taxation pursuant to the authority
1384	1384	granted in K.S.A. 12-187(b)(22), and amendments thereto, shall be
1385	1385	credited to the Wilson county capital improvements fund. Any refund due
1386	1386	on any county or city retailers' sales tax collected pursuant to this act shall
1387	1387	be paid out of the sales tax refund fund and reimbursed by the director of
1388	1388	taxation from collections of local retailers' sales tax revenue. Except for
1389	1389	local retailers' sales tax revenue required to be deposited in the
1390	1390	redevelopment bond fund established under K.S.A. 74-8927, and
1391	1391	amendments thereto, all local retailers' sales tax revenue collected within
1392	1392	any county or city pursuant to this act shall be apportioned and remitted at
1393	1393	least quarterly by the state treasurer, on instruction from the director of
1394	1394	taxation, to the treasurer of such county or city.
1395	1395	Revenue that is received from the imposition of a local retailers' sales
1396	1396	tax that exceeds the amount of revenue required to pay the costs of a
1397	1397	special project for which such revenue was pledged shall be credited to the
1398	1398	city or county general fund, as the case requires.
1399	1399	The director of taxation shall provide, upon request by a city or county
1400	1400	clerk or treasurer or finance officer of any city or county levying a local
1401	1401	retailers' sales tax, monthly reports identifying each retailer doing business
1402	1402	in such city or county or making taxable sales sourced to such city or
1403	1403	county, setting forth the tax liability and the amount of such tax remitted
1404	1404	by each retailer during the preceding month and identifying each business
1405	1405	location maintained by the retailer and such retailer's sales or use tax
1406	1406	registration or account number. Such report shall be made available to the
1407	1407	clerk or treasurer or finance officer of such city or county within a
1408	1408	reasonable time after it has been requested from the director of taxation.
1409	1409	The director of taxation shall be allowed to assess a reasonable fee for the
1410	1410	issuance of such report. Information received by any city or county
1411	1411	pursuant to this section shall be confidential, and it shall be unlawful for
1412	1412	any officer or employee of such city or county to divulge any such
1413	1413	information in any manner. Any violation of this paragraph by a city or
1414	1414	county officer or employee is a class A misdemeanor, and such officer or
1415	1415	employee shall be dismissed from office. Reports of violations of this
1416	1416	paragraph shall be investigated by the attorney general. The district
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1459	1459	43 SB 127 18
1460	1460	attorney or county attorney and the attorney general shall have authority to
1461	1461	prosecute violations of this paragraph.
1462	1462	Sec. 3. K.S.A. 12-192 is hereby amended to read as follows: 12-192.
1463	1463	(a) Except as otherwise provided by subsection (b), (d) or (h), all revenue
1464	1464	received by the director of taxation from a countywide retailers' sales tax
1465	1465	shall be apportioned among the county and each city located in such
1466	1466	county in the following manner:
1467	1467	(1)
1468	1468	1
1469	1469	/2 of all revenue received by the director of taxation shall be
1470	1470	apportioned among the county and each city located in such county in the
1471	1471	proportion that the total tangible property tax levies made in such county
1472	1472	in the preceding year for all funds of each such governmental unit bear to
1473	1473	the total of all such levies made in the preceding year; and
1474	1474	(2)
1475	1475	1
1476	1476	/2 of all revenue received by the director of taxation from such
1477	1477	countywide retailers' sales tax shall be apportioned among the county and
1478	1478	each city located in such county, first to the county that portion of the
1479	1479	revenue equal to the proportion that the population of the county residing
1480	1480	in the unincorporated area of the county bears to the total population of the
1481	1481	county, and second to the cities in the proportion that the population of
1482	1482	each city bears to the total population of the county, except that no persons
1483	1483	residing within the Fort Riley military reservation shall be included in the
1484	1484	determination of the population of any city located within Riley county.
1485	1485	All revenue apportioned to a county shall be paid to its county treasurer
1486	1486	and shall be credited to the general fund of the county.
1487	1487	(b) (1) In lieu of the apportionment formula provided in subsection
1488	1488	(a), all revenue received by the director of taxation from a countywide
1489	1489	retailers' sales tax imposed within Johnson county at the rate of 0.75%, 1%
1490	1490	or 1.25% after July 1, 2007, shall be apportioned among the county and
1491	1491	each city located in such county in the following manner:
1492	1492	(A) The revenue received from the first 0.5% rate of tax shall be
1493	1493	apportioned in the manner prescribed by subsection (a); and
1494	1494	(B) the revenue received from the rate of tax exceeding 0.5% shall be
1495	1495	apportioned as follows:
1496	1496	(i)
1497	1497	1
1498	1498	/4 shall be apportioned among the county and each city located in
1499	1499	such county in the proportion that the total tangible property tax levies
1500	1500	made in such county in the preceding year for all funds of each such
1501	1501	governmental unit bear to the total of all such levies made in the preceding
1502	1502	year;
1503	1503	(ii)
1504	1504	1
1505	1505	/4 shall be apportioned among the county and each city located in
1506	1506	such county, first to the county that portion of the revenue equal to the
1507	1507	proportion that the population of the county residing in the unincorporated
1508	1508	area of the county bears to the total population of the county, and second to
1509	1509	the cities in the proportion that the population of each city bears to the
1510	1510	total population of the county; and
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1553	1553	43 SB 127 19
1554	1554	(iii)
1555	1555	1
1556	1556	/2 shall be retained by the county for its sole use and benefit.
1557	1557	(2) In lieu of the apportionment formula provided in subsection (a),
1558	1558	all money received by the director of taxation from a countywide sales tax
1559	1559	imposed within Montgomery county pursuant to the election held on
1560	1560	November 8, 1994, shall be remitted to and shall be retained by the county
1561	1561	and expended only for the purpose for which the revenue received from
1562	1562	the tax was pledged. All revenue apportioned and paid from the imposition
1563	1563	of such tax to the treasurer of any city prior to the effective date of this act
1564	1564	shall be remitted to the county treasurer and expended only for the purpose
1565	1565	for which the revenue received from the tax was pledged.
1566	1566	(3) In lieu of the apportionment formula provided in subsection (a),
1567	1567	on and after the effective date of this act, all moneys received by the
1568	1568	director of taxation from a countywide retailers' sales tax imposed within
1569	1569	Phillips county pursuant to the election held on September 20, 2005, shall
1570	1570	be remitted to and shall be retained by the county and expended only for
1571	1571	the purpose for which the revenue received from the tax was pledged.
1572	1572	(c) (1) Except as otherwise provided by paragraph (2) of this
1573	1573	subsection, for purposes of subsections (a) and (b), the term "total tangible
1574	1574	property tax levies" means the aggregate dollar amount of tax revenue
1575	1575	derived from ad valorem tax levies applicable to all tangible property
1576	1576	located within each such city or county. The ad valorem property tax levy
1577	1577	of any county or city district entity or subdivision shall be included within
1578	1578	this term if the levy of any such district entity or subdivision is applicable
1579	1579	to all tangible property located within each such city or county.
1580	1580	(2) For the purposes of subsections (a) and (b), any ad valorem
1581	1581	property tax levied on property located in a city in Johnson county for the
1582	1582	purpose of providing fire protection service in such city shall be included
1583	1583	within the term "total tangible property tax levies" for such city regardless
1584	1584	of its applicability to all tangible property located within each such city. If
1585	1585	the tax is levied by a district which extends across city boundaries, for
1586	1586	purposes of this computation, the amount of such levy shall be apportioned
1587	1587	among each city in which such district extends in the proportion that such
1588	1588	tax levied within each city bears to the total tax levied by the district.
1589	1589	(d) (1) All revenue received from a countywide retailers' sales tax
1590	1590	imposed pursuant to K.S.A. 12-187(b)(2), (3)(C), (3)(F), (3)(G), (3)(I), (6),
1591	1591	(7), (8), (9), (12), (14), (15), (16), (17), (18), (19), (20), (22), (23), (25),
1592	1592	(27), (28), (29), (30), (31), (32), (33) and, (34) and (35), and amendments
1593	1593	thereto, shall be remitted to and shall be retained by the county and
1594	1594	expended only for the purpose for which the revenue received from the tax
1595	1595	was pledged.
1596	1596	(2) Except as otherwise provided in K.S.A. 12-187(b)(5), and
1597	1597	amendments thereto, all revenues received from a countywide retailers'
1598	1598	sales tax imposed pursuant to K.S.A. 12-187(b)(5), and amendments
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1641	1641	43 SB 127 20
1642	1642	thereto, shall be remitted to and shall be retained by the county and
1643	1643	expended only for the purpose for which the revenue received from the tax
1644	1644	was pledged.
1645	1645	(3) All revenue received from a countywide retailers' sales tax
1646	1646	imposed pursuant to K.S.A. 12-187(b)(26), and amendments thereto, shall
1647	1647	be remitted to and shall be retained by the county and expended only for
1648	1648	the purpose for which the revenue received from the tax was pledged
1649	1649	unless the question of imposing a countywide retailers' sales tax authorized
1650	1650	by K.S.A. 12-187(b)(26), and amendments thereto, includes the
1651	1651	apportionment of revenue prescribed in subsection (a).
1652	1652	(e) All revenue apportioned to the several cities of the county shall be
1653	1653	paid to the respective treasurers thereof and deposited in the general fund
1654	1654	of the city. Whenever the territory of any city is located in two or more
1655	1655	counties and any one or more of such counties do not levy a countywide
1656	1656	retailers' sales tax, or whenever such counties do not levy countywide
1657	1657	retailers' sales taxes at a uniform rate, the revenue received by such city
1658	1658	from the proceeds of the countywide retailers' sales tax, as an alternative to
1659	1659	depositing the same in the general fund, may be used for the purpose of
1660	1660	reducing the tax levies of such city upon the taxable tangible property
1661	1661	located within the county levying such countywide retailers' sales tax.
1662	1662	(f) Prior to March 1 of each year, the secretary of revenue shall advise
1663	1663	each county treasurer of the revenue collected in such county from the
1664	1664	state retailers' sales tax for the preceding calendar year.
1665	1665	(g) Prior to December 31 of each year, the clerk of every county
1666	1666	imposing a countywide retailers' sales tax shall provide such information
1667	1667	deemed necessary by the secretary of revenue to apportion and remit
1668	1668	revenue to the counties and cities pursuant to this section.
1669	1669	(h) The provisions of subsections (a) and (b) for the apportionment of
1670	1670	countywide retailers' sales tax shall not apply to any revenues received
1671	1671	pursuant to a county or countywide retailers' sales tax levied or collected
1672	1672	under K.S.A. 74-8929, and amendments thereto. All such revenue
1673	1673	collected under K.S.A. 74-8929, and amendments thereto, shall be
1674	1674	deposited into the redevelopment bond fund established by K.S.A. 74-
1675	1675	8927, and amendments thereto, for the period of time set forth in K.S.A.
1676	1676	74-8927, and amendments thereto.
1677	1677	Sec. 4. K.S.A. 12-187, 12-189 and 12-192 are hereby repealed.
1678	1678	Sec. 5. This act shall take effect and be in force from and after its
1679	1679	publication in the statute book.
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