As Amended by Senate Committee
Session of 2000
SENATE BILL No. 545
By Senator Umbarger
2-1
10 AN ACT relating to sales taxation; authorizing Neosho county to impose
11 a countywide sales tax for jail facility purposes concerning the im-
12 position thereof by certain cities and counties; amending K.S.A.
13 1999 Supp. 12-187, 12-188 and 12-189 and repealing the existing
14 section sections; also repealing K.S.A. 1999 Supp. 12-189c.
15
16 Be it enacted by the Legislature of the State of Kansas:
17 Section 1. K.S.A. 1999 Supp. 12-187 is hereby amended to read as
18 follows: 12-187. (a) (1) No city shall impose a retailers' sales tax under
19 the provisions of this act without the governing body of such city having
20 first submitted such proposition to and having received the approval of a
21 majority of the electors of the city voting thereon at an election called
22 and held therefor. The governing body of any city may submit the ques-
23 tion of imposing a retailers' sales tax and the governing body shall be
24 required to submit the question upon submission of a petition signed by
25 electors of such city equal in number to not less than 10% of the electors
26 of such city.
27 (2) The governing body of any class B city located in any county which
28 does not impose a countywide retailers' sales tax pursuant to paragraph
29 (5) of subsection (b) may submit the question of imposing a retailers' sales
30 tax at the rate of.25%,.5%,.75% or 1% and pledging the revenue received
31 therefrom for the purpose of financing the provision of health care serv-
32 ices, as enumerated in the question, to the electors at an election called
33 and held thereon. The tax imposed pursuant to this paragraph shall be
34 deemed to be in addition to the rate limitations prescribed in K.S.A. 12-
35 189, and amendments thereto. As used in this paragraph, health care
36 services shall include but not be limited to the following: Local health
37 departments, city, county or district hospitals, city or county nursing
38 homes, preventive health care services including immunizations, prenatal
39 care and the postponement of entry into nursing homes by home health
40 care services, mental health services, indigent health care, physician or
41 health care worker recruitment, health education, emergency medical
42 services, rural health clinics, integration of health care services, home
43 health services and rural health networks.
2
1 (b) (1) The board of county commissioners of any county may submit
2 the question of imposing a countywide retailers' sales tax to the electors
3 at an election called and held thereon, and any such board shall be re-
4 quired to submit the question upon submission of a petition signed by
5 electors of such county equal in number to not less than 10% of the
6 electors of such county who voted at the last preceding general election
7 for the office of secretary of state, or upon receiving resolutions request-
8 ing such an election passed by not less than 2/3 of the membership of the
9 governing body of each of one or more cities within such county which
10 contains a population of not less than 25% of the entire population of the
11 county, or upon receiving resolutions requesting such an election passed
12 by 2/3 of the membership of the governing body of each of one or more
13 taxing subdivisions within such county which levy not less than 25% of
14 the property taxes levied by all taxing subdivisions within the county.
15 (2) The board of county commissioners of Atchison, Barton, Butler,
16 Cowley, Cherokee, Crawford, Ford, Jefferson, Lyon, Montgomery, Ne-
17 osho, Ottawa, Riley, Saline, Seward, Wabaunsee, Wilson and Wyandotte
18 counties may submit the question of imposing a countywide retailers' sales
19 tax and pledging the revenue received therefrom for the purpose of fi-
20 nancing the construction or remodeling of a courthouse, jail, law enforce-
21 ment center facility or other county administrative facility, to the electors
22 at an election called and held thereon. The tax imposed pursuant to this
23 paragraph shall expire when sales tax sufficient to pay all of the costs
24 incurred in the financing of such facility has been collected by retailers
25 as determined by the secretary of revenue. Nothing in this paragraph
26 shall be construed to allow the rate of tax imposed by Butler, Cowley,
27 Lyon, Montgomery, Neosho or, Riley or Wilson county pursuant to this
28 paragraph to exceed or be imposed at any rate other than the rates pre-
29 scribed in K.S.A. 12-189, and amendments thereto.
30 (3) (A) Except as otherwise provided in this paragraph, the result of
31 the election held on November 8, 1988, on the question submitted by
32 the board of county commissioners of Jackson county for the purpose of
33 increasing its countywide retailers' sales tax by 1% is hereby declared
34 valid, and the revenue received therefrom by the county shall be ex-
35 pended solely for the purpose of financing the Banner Creek reservoir
36 project. The tax imposed pursuant to this paragraph shall take effect on
37 the effective date of this act and shall expire not later than five years after
38 such date.
39 (B) The result of the election held on November 8, 1994, on the
40 question submitted by the board of county commissioners of Ottawa
41 county for the purpose of increasing its countywide retailers' sales tax by
42 1% is hereby declared valid, and the revenue received therefrom by the
43 county shall be expended solely for the purpose of financing the erection,
3
1 construction and furnishing of a law enforcement center and jail facility.
2 (4) The board of county commissioners of Finney and Ford counties
3 may submit the question of imposing a countywide retailers' sales tax at
4 the rate of.25% and pledging the revenue received therefrom for the
5 purpose of financing all or any portion of the cost to be paid by Finney
6 or Ford county for construction of highway projects identified as system
7 enhancements under the provisions of paragraph (5) of subsection (b) of
8 K.S.A. 68-2314, and amendments thereto, to the electors at an election
9 called and held thereon. Such election shall be called and held in the
10 manner provided by the general bond law. The tax imposed pursuant to
11 this paragraph shall expire upon the payment of all costs authorized pur-
12 suant to this paragraph in the financing of such highway projects. Nothing
13 in this paragraph shall be construed to allow the rate of tax imposed by
14 Finney or Ford county pursuant to this paragraph to exceed the maximum
15 rate prescribed in K.S.A. 12-189, and amendments thereto. If any funds
16 remain upon the payment of all costs authorized pursuant to this para-
17 graph in the financing of such highway projects in Finney county, the
18 state treasurer shall remit such funds to the treasurer of Finney county
19 and upon receipt of such moneys shall be deposited to the credit of the
20 county road and bridge fund. If any funds remain upon the payment of
21 all costs authorized pursuant to this paragraph in the financing of such
22 highway projects in Ford county, the state treasurer shall remit such funds
23 to the treasurer of Ford county and upon receipt of such moneys shall
24 be deposited to the credit of the county road and bridge fund.
25 (5) The board of county commissioners of any county may submit the
26 question of imposing a retailers' sales tax at the rate of.25%,.5%,.75% or
27 1% and pledging the revenue received therefrom for the purpose of fi-
28 nancing the provision of health care services, as enumerated in the ques-
29 tion, to the electors at an election called and held thereon. Whenever any
30 county imposes a tax pursuant to this paragraph, any tax imposed pursuant
31 to paragraph (2) of subsection (a) by any city located in such county shall
32 expire upon the effective date of the imposition of the countywide tax,
33 and thereafter the state treasurer shall remit to each such city that portion
34 of the countywide tax revenue collected by retailers within such city as
35 certified by the director of taxation. The tax imposed pursuant to this
36 paragraph shall be deemed to be in addition to the rate limitations pre-
37 scribed in K.S.A. 12-189, and amendments thereto. As used in this par-
38 agraph, health care services shall include but not be limited to the follow-
39 ing: Local health departments, city or county hospitals, city or county
40 nursing homes, preventive health care services including immunizations,
41 prenatal care and the postponement of entry into nursing homes by home
42 care services, mental health services, indigent health care, physician or
43 health care worker recruitment, health education, emergency medical
4
1 services, rural health clinics, integration of health care services, home
2 health services and rural health networks.
3 (6) The board of county commissioners of Allen county may submit
4 the question of imposing a countywide retailers' sales tax at the rate of.5%
5 and pledging the revenue received therefrom for the purpose of financing
6 the costs of operation and construction of a solid waste disposal area or
7 the modification of an existing landfill to comply with federal regulations
8 to the electors at an election called and held thereon. The tax imposed
9 pursuant to this paragraph shall expire upon the payment of all costs
10 incurred in the financing of the project undertaken. Nothing in this par-
11 agraph shall be construed to allow the rate of tax imposed by Allen county
12 pursuant to this paragraph to exceed or be imposed at any rate other than
13 the rates prescribed in K.S.A. 12-189 and amendments thereto.
14 (7) The board of county commissioners of Dickinson and Miami
15 county may submit the question of imposing a countywide retailers' sales
16 tax at the rate of .50% in the case of Dickinson county and at a rate
17 of up to 1% in the case of Miami county, and pledging the revenue
18 received therefrom for the purpose of financing the costs of roadway
19 construction and improvement to the electors at an election called and
20 held thereon. The tax imposed pursuant to this paragraph shall expire
21 after five years from the date such tax is first collected.
22 (8) The board of county commissioners of Sherman county may sub-
23 mit the question of imposing a countywide retailers' sales tax at the rate
24 of.25%,.5% or.75% and pledging the revenue therefrom for the purpose
25 of financing the costs of the county roads 64 and 65 construction and
26 improvement project. The tax imposed pursuant to this paragraph shall
27 expire upon payment of all costs authorized pursuant to this paragraph
28 in the financing of such project.
29 (9) The board of county commissioners of Cowley and Russell county
30 may submit the question of imposing a countywide retailers' sales tax at
31 the rate of.5% in the case of Russell county and at a rate of up to.25%,
32 in the case of Cowley county and pledging the revenue received there-
33 from for the purpose of financing economic development initiatives or
34 public infrastructure projects. The tax imposed pursuant to this paragraph
35 shall expire after five years from the date such tax is first collected.
36 (c) The boards of county commissioners of any two or more contig-
37 uous counties, upon adoption of a joint resolution by such boards, may
38 submit the question of imposing a retailers' sales tax within such counties
39 to the electors of such counties at an election called and held thereon
40 and such boards of any two or more contiguous counties shall be required
41 to submit such question upon submission of a petition in each of such
42 counties, signed by a number of electors of each of such counties where
43 submitted equal in number to not less than 10% of the electors of each
5
1 of such counties who voted at the last preceding general election for the
2 office of secretary of state, or upon receiving resolutions requesting such
3 an election passed by not less than 2/3 of the membership of the governing
4 body of each of one or more cities within each of such counties which
5 contains a population of not less than 25% of the entire population of
6 each of such counties, or upon receiving resolutions requesting such an
7 election passed by 2/3 of the membership of the governing body of each
8 of one or more taxing subdivisions within each of such counties which
9 levy not less than 25% of the property taxes levied by all taxing subdivi-
10 sions within each of such counties.
11 (d) Any city retailers' sales tax in the amount of.5% being levied by a
12 city on July 1, 1990, shall continue in effect until repealed in the manner
13 provided herein for the adoption and approval of such tax or until re-
14 pealed by the adoption of an ordinance so providing. In addition to any
15 city retailers' sales tax being levied by a city on July 1, 1990, any such city
16 may adopt an additional city retailers' sales tax in the amount of.25%
17 or.5%, provided that such additional tax is adopted and approved in the
18 manner provided for the adoption and approval of a city retailers' sales
19 tax. Any countywide retailers' sales tax in the amount of.5% or 1% in
20 effect on July 1, 1990, shall continue in effect until repealed in the manner
21 provided herein for the adoption and approval of such tax.
22 (e) A class D city shall have the same power to levy and collect a city
23 retailers' sales tax that a class A city is authorized to levy and collect and
24 in addition, the governing body of any class D city may submit the ques-
25 tion of imposing an additional city retailers' sales tax in the amount
26 of.125%,.25%,.5% or.75% and pledging the revenue received therefrom
27 for economic development initiatives, strategic planning initiatives or for
28 public infrastructure projects including buildings to the electors at an
29 election called and held thereon. Any additional sales tax imposed pur-
30 suant to this paragraph shall expire no later than five years from the date
31 of imposition thereof, except that any such tax imposed by any class
32 D city after the effective date of this act shall expire no later than
33 10 years from the date of imposition thereof.
34 (f) Any city or county proposing to adopt a retailers' sales tax shall
35 give notice of its intention to submit such proposition for approval by the
36 electors in the manner required by K.S.A. 10-120, and amendments
37 thereto. The notices shall state the time of the election and the rate and
38 effective date of the proposed tax. If a majority of the electors voting
39 thereon at such election fail to approve the proposition, such proposition
40 may be resubmitted under the conditions and in the manner provided in
41 this act for submission of the proposition. If a majority of the electors
42 voting thereon at such election shall approve the levying of such tax, the
43 governing body of any such city or county shall provide by ordinance or
6
1 resolution, as the case may be, for the levy of the tax. Any repeal of such
2 tax or any reduction or increase in the rate thereof, within the limits
3 prescribed by K.S.A. 12-189, and amendments thereto, shall be accom-
4 plished in the manner provided herein for the adoption and approval of
5 such tax except that the repeal of any such city retailers' sales tax may be
6 accomplished by the adoption of an ordinance so providing.
7 (g) The sufficiency of the number of signers of any petition filed
8 under this section shall be determined by the county election officer.
9 Every election held under this act shall be conducted by the county elec-
10 tion officer.
11 (h) The governing body of the city or county proposing to levy any
12 retailers' sales tax shall specify the purpose or purposes for which the
13 revenue would be used, and a statement generally describing such pur-
14 pose or purposes shall be included as a part of the ballot proposition.
15 Sec. 2. K.S.A. 1999 Supp. 12-188 is hereby amended to read as
16 follows: 12-188. The following classes of cities are hereby estab-
17 lished for the purpose of imposing limitations and prohibitions upon
18 the levying of sales and excise taxes or taxes in the nature of an
19 excise upon sales or transfers of personal or real property or the
20 use thereof, or the rendering or furnishing of services by cities as
21 authorized and provided by article 12, section 5, of the constitution
22 of the state of Kansas:
23 Class A cities. All cities in the state of Kansas which have the
24 authority to levy and collect excise taxes or taxes in the nature of
25 an excise upon the sales or transfers of personal or real property or
26 the use thereof, or the rendering or furnishing of services by cities.
27 Class B cities. All cities in the state of Kansas which have the
28 authority to levy and collect excise taxes or taxes in the nature of
29 an excise upon the sales or transfers of personal or real property or
30 the use thereof, or the rendering or furnishing of services for the
31 purpose of financing the provision of health care services.
32 Class C cities. All cities in the state of Kansas having a population
33 of more than 290,000 located in a county having a population of
34 more than 350,000 which has the authority to levy and collect excise
35 taxes or taxes in the nature of an excise upon the sales or transfers
36 of personal or real property or the use thereof, or the rendering or
37 furnishing of services.
38 Class D cities. All cities in the state of Kansas located in Cowley,
39 Ellis, Ellsworth, Finney, Harper, Johnson, Labette, Lyon, Montgom-
40 ery, Osage or Reno county or in both Riley and Pottawatomie coun-
41 ties which have the authority to levy and collect excise taxes or taxes
42 in the nature of an excise upon the sales or transfers of personal or
43 real property or the use thereof, or the rendering or furnishing of
7
1 services.
2 Sec. 3. K.S.A. 1999 Supp. 12-189 is hereby amended to read as
3 follows: 12-189. Except as otherwise provided by paragraph (2) of
4 subsection (a) of K.S.A. 12-187, and amendments thereto, the rate
5 of any class A, class B or class C city retailers' sales tax shall be
6 fixed in the amount of .25%, .5%, .75% or 1% which amount shall
7 be determined by the governing body of the city. Except as other-
8 wise provided by paragraph (2) of subsection (a) of K.S.A. 12-187,
9 and amendments thereto, the rate of any class D city retailers' sales
10 tax shall be fixed in the amount of .25%, .5%, .75%, 1%, 1.125%,
11 1.25%, 1.5% or 1.75%. The rate of any countywide retailers' sales
12 tax shall be fixed in an amount of either .25%, .5%, .75% or 1%
13 which amount shall be determined by the board of county commis-
14 sioners, except that:
15 (a) The board of county commissioners of Wabaunsee county, for the
16 purposes of paragraph (2) of subsection (b) of K.S.A. 12-187, and amend-
17 ments thereto, may fix such rate at 1.25%; the board of county com-
18 missioners of Cherokee, Crawford, Ford, Saline, Seward or Wyan-
19 dotte county, for the purposes of paragraph (2) of subsection (b) of
20 K.S.A. 12-187, and amendments thereto, may fix such rate at 1.5%,
21 the board of county commissioners of Atchison county, for the pur-
22 poses of paragraph (2) of subsection (b) of K.S.A. 12-187, and
23 amendments thereto, may fix such rate at 1.5% or 1.75% and the
24 board of county commissioners of Barton, Jefferson or Ottawa
25 county, for the purposes of paragraph (2) of subsection (b) of K.S.A.
26 12-187, and amendments thereto, may fix such rate at 2%;
27 (b) the board of county commissioners of Jackson county, for
28 the purposes of paragraph (3) of subsection (b) of K.S.A. 12-187,
29 and amendments thereto, may fix such rate at 2%;
30 (c) the boards of county commissioners of Finney and Ford
31 counties, for the purposes of paragraph (4) of subsection (b) of
32 K.S.A. 12-187, and amendments thereto, may fix such rate at .25%;
33 (d) the board of county commissioners of any county for the
34 purposes of paragraph (5) of subsection (b) of K.S.A. 12-187, and
35 amendments thereto, may fix such rate at a percentage which is
36 equal to the sum of the rate allowed to be imposed by a board of
37 county commissioners on the effective date of this act plus .25%,
38 .5%, .75% or 1%, as the case requires;
39 (e) the board of county commissioners of Dickinson county, for
40 the purposes of paragraph (7) of subsection (b) of K.S.A. 12-187,
41 and amendments thereto, may fix such rate at 1.5%, and the board
42 of county commissioners of Miami county, for the purposes of paragraph
43 (7) of subsection (b) of K.S.A. 12-187, and amendments thereto, may fix
8
1 such rate at 1.25%, 1.5%, 1.75% or 2%;
2 (f) the board of county commissioners of Sherman county, for
3 the purposes of paragraph (8) of subsection (b) of K.S.A. 12-187,
4 and amendments thereto, may fix such rate at 1.5%, 1.75% or 2%;
5 or
6 (g) the board of county commissioners of Russell county for the
7 purposes of paragraph (9) of subsection (b) of K.S.A. 12-187, and
8 amendments thereto, may fix such rate at 1.5%.
9 Any county or city levying a retailers' sales tax is hereby prohib-
10 ited from administering or collecting such tax locally, but shall util-
11 ize the services of the state department of revenue to administer,
12 enforce and collect such tax. Except as otherwise specifically pro-
13 vided in K.S.A. 12-189a, and amendments thereto, such tax shall be
14 identical in its application, and exemptions therefrom, to the Kansas
15 retailers' sales tax act and all laws and administrative rules and
16 regulations of the state department of revenue relating to the Kansas
17 retailers' sales tax shall apply to such local sales tax insofar as such
18 laws and rules and regulations may be made applicable. The state
19 director of taxation is hereby authorized to administer, enforce and
20 collect such local sales taxes and to adopt such rules and regulations
21 as may be necessary for the efficient and effective administration
22 and enforcement thereof.
23 Upon receipt of a certified copy of an ordinance or resolution
24 authorizing the levy of a local retailers' sales tax, the state director
25 of taxation shall cause such taxes to be collected within or without
26 the boundaries of such taxing subdivision at the same time and in
27 the same manner provided for the collection of the state retailers'
28 sales tax. All moneys collected by the director of taxation under the
29 provisions of this section shall be credited to a county and city re-
30 tailers' sales tax fund which fund is hereby established in the state
31 treasury. Any refund due on any county or city retailers' sales tax
32 collected pursuant to this act shall be paid out of the sales tax refund
33 fund and reimbursed by the director of taxation from collections of
34 local retailers' sales tax revenue. Except for local retailers' sales tax
35 revenue required to be deposited in the redevelopment bond fund estab-
36 lished under K.S.A. 1999 Supp. 74-8927, and amendments thereto, all
37 local retailers' sales tax revenue collected within any county or city
38 pursuant to this act shall be apportioned and remitted at least quar-
39 terly by the state treasurer, on instruction from the director of tax-
40 ation, to the treasurer of such county or city.
41 The director of taxation shall provide, upon request by a city or
42 county clerk or treasurer of any city or county levying a local re-
43 tailers' sales tax, a monthly report identifying each retailer having
9
1 a place of business in such city or county and setting forth the
2 amount of such tax remitted by each retailer during the preceding
3 month. Such report shall be made available to the clerk or treasurer
4 of such city or county within a reasonable time after it has been
5 requested from the director of taxation. The director of taxation
6 shall be allowed to assess a reasonable fee for the issuance of such
7 report. Information received by any city or county pursuant to this
8 section shall be confidential, and it shall be unlawful for any officer
9 or employee of such city or county to divulge any such information
10 in any manner. Any violation of this paragraph by a city or county
11 officer or employee is a class B misdemeanor, and such officer or
12 employee shall be dismissed from office.
13 Sec. 2 4. K.S.A. 1999 Supp. 12-187 is, 12-188, 12-189 and 12-189c
14 are hereby repealed.
15 Sec. 3 5. This act shall take effect and be in force from and after its
16 publication in the statute book.