As Further Amended by House Committee
As Amended by House Committee
Session of 2000
HOUSE BILL No. 2923
By Committee on Transportation
2-9
12 AN ACT
concerning the Kansas City area transportation district and au-
13 thority compact;
relating to financing thereof.
14
15 Be it enacted by the Legislature of the
State of Kansas:
16 Section
1. (a) The As an alternative to the tax
provided in K.S.A.
17 12-2535, and amendments thereto, the
board of county commission-
18 ers of any county participating as a member
of the Kansas City area trans-
19 portation district and the Kansas City area
transportation authority, as
20 established under K.S.A. 12-2524 through
12-2535, and amendments
21 thereto, is authorized to adopt a
resolution proposing to levy and col-
22 lect a countywide retailers' sales
tax for the purpose of contributing to
23 the financial support of the district and
shall adopt a resolution imposing
24 a countywide retailers' sales tax
and pledging the revenues received there-
25 from for such purpose. The rate of such tax
shall be fixed in an amount
26 of not more than .25%. Any
resolution shall provide that if a petition in
27 opposition to the levy, signed by
not less than 5% of the qualified electors
28 of such county, is filed with the
county commissioners within 60 days
29 after the publication of the
resolution, the levy will The levy shall not
30 be made until first approved at a question
submitted election which shall
31 be called for that purpose or at the next
general election. Such resolution
32 shall be published once each week for two
consecutive weeks in a news-
33 paper having general circulation in the
county. In the event that no pe-
34 tition as specified above is filed
in accordance with the provisions of such
35 notice, the county commissioners
may make the levy authorized in the
36 resolution. If such a petition is
filed as provided in such notice, the county
37 commissioners may notify
the The county commissioners shall notify
38 the county election official of the
date of an election to be held to submit
39 the question of whether such levy shall be
authorized. All of the qualified
40 electors in the county shall be entitled to
vote at such election. If Except
41 as hereinafter provided, if a
majority of the votes cast and counted at
42 such election is in favor of the
resolution, the governing body may make
43 the levy. No countywide retailers' sales
tax authorized by this sec-
2
1 tion, shall be levied, unless such
tax has been submitted to the
2 voters of all counties
which have become members of the Kansas
3 City area transportation
district and authority and has been ap-
4 proved by the voters of at least
Johnson County, Kansas, and Jack-
5 son County, Missouri.
6 Any county
levying a retailers' sales tax under authority of this section
7 is hereby prohibited from
administering or collecting such tax locally, but
8 shall utilize the services of the
state department of revenue to administer,
9 enforce and collect such tax. The
sales tax shall be administered, enforced
10 and collected in the same manner and by the
same procedure as other
11 countywide retailers' sales taxes are
levied and collected and shall be in
12 addition to any other sales tax authorized
by law. Upon receipt of a cer-
13 tified copy of a resolution authorizing the
levy of a countywide retailers'
14 sales tax pursuant to this section, the
state director of taxation shall cause
15 such tax to be collected within and outside
the boundaries of such county
16 at the same time and in the same manner
provided for the collection of
17 the state retailers' sales tax. All moneys
collected by the director of tax-
18 ation under the provisions of this section
shall be credited to the Kansas
19 City area transportation district and
authority retailers' sales tax fund
20 which fund is hereby established in the
state treasury. Any refund due on
21 any countywide retailers' sales tax
collected pursuant to this section shall
22 be paid out of the sales tax refund fund
and reimbursed by the director
23 of taxation from retailers' sales tax
revenue collected pursuant to this
24 section. All countywide retailers' sales
tax revenue collected within any
25 county pursuant to this section shall be
remitted at least quarterly by the
26 state treasurer, on instruction from the
director of taxation, to the trea-
27 surer of such county.
28 (b) All revenue
received by any county treasurer from a countywide
29 retailers' sales tax imposed pursuant to
this section shall be appropriated
30 by the county to the Kansas City area
transportation authority within 60
31 days of receipt of the funds by the county
for expenditure by the authority
32 pursuant to and in accordance with the
provisions of the Kansas City area
33 transportation district compact. If any
such revenue remains upon nulli-
34 fication and voidance of the Kansas City
area transportation district com-
35 pact, the county treasurer shall deposit
such revenue to the credit of the
36 general fund of the county.
37 (c) Any
countywide retailers' sales tax imposed pursuant to this sec-
38 tion shall expire upon the date of actual
withdrawal of the county from
39 the Kansas City area transportation
district compact or at any time the
40 Kansas City area transportation district
compact becomes null and void
41 and of no further force or effect. If any
moneys remain in the Kansas City
42 area transportation district and authority
retailers' sales tax fund upon
43 nullification and voidance of the Kansas
City area transportation district
3
1 compact, the state treasurer shall
transfer such moneys to the county and
2 city retailers' sales tax fund to be
apportioned and remitted at the same
3 time and in the same manner as other
countywide retailers' sales tax
4 revenues are apportioned and
remitted.
5 Sec. 2. This act
shall take effect and be in force from and after its
6 publication in the statute book.