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Session of 2000
          Senate Concurrent Resolution No. 1631           By Committee on Assessment and Taxation           1-25          

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10             A  PROPOSITION to amend article 11 of the constitution of the state of
11             Kansas by adding a new section thereto relating to the imposition of
12             certain retailers' sales and compensating use taxes for the use and
13             benefit of soil and water conservation; for the development, mainte-
14             nance and operation of state parks and lakes; and for wildlife restora-
15             tion habitat programs.
16      
17      
18       Be it resolved by the Legislature of the State of Kansas, two-thirds of the
19             members elected (or appointed) and qualified to the Senate and two-
20             thirds of the members elected (or appointed) and qualified to the House
21             of Representatives concurring therein:
22                   Section  1. The following proposition to amend the constitution of the
23       state of Kansas shall be submitted to the qualified electors of the state
24       for their approval or rejection: Article 11 of the constitution of the state
25       of Kansas is hereby amended by adding a new section thereto to read as
26       follows:
27             "§  14. (a) (1) On and after January 1, 2001, for the privilege of en-
28       gaging in the business of selling tangible personal property at retail in this
29       state or rendering or furnishing any of the services taxable under the
30       Kansas retailers' sales tax act, there is hereby imposed and there shall be
31       collected and paid a tax at the rate of .25% upon the gross receipts paid
32       therefor.
33             "(2) On and after January 1, 2001, for the privilege of using, storing
34       or consuming within this state any article of tangible personal property,
35       there is hereby imposed and there shall be collected and paid a tax at the
36       rate of .25% upon the gross receipts paid therefor.
37             "(b) Such taxes shall be in addition to all other taxes authorized by
38       law, and shall be identical in their application, exemptions, administration,
39       enforcement and collection as taxes imposed and collected pursuant to
40       the Kansas retailers' sales tax and Kansas compensating tax acts and rules
41       and regulations authorized thereby.
42             "(c) Of all moneys received by the state treasurer pursuant to this
43       section, except that required for the payment of refunds, 50% shall be

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  1       credited to the soil and water sales tax fund, which is hereby created;
  2       25% shall be credited to the state park and lakes sales tax fund, which is
  3       hereby created; and 25% shall be credited to the wildlife restoration sales
  4       tax fund, which is hereby created. Moneys credited to the soil and water
  5       sales tax fund shall be used only for the saving of the soil and water of
  6       Kansas and for the conservation of the productive power of Kansas ag-
  7       ricultural land. Moneys credited to the state park and lakes sales tax fund
  8       shall be used only for the development, maintenance and operation of
  9       state parks and lakes. Moneys credited to the wildlife restoration sales tax
10       fund shall be used only for wildlife restoration habitat programs which
11       are privately maintained. Moneys credited to such funds shall be invested
12       in the manner prescribed by law and all income derived therefrom shall
13       be credited to such funds."
14             Sec.  2. The following statement shall be printed on the ballot with
15       the amendment as a whole:
16        "Explanatory statement. The purpose of this proposition is to allow the
17               voters to decide if the retailers' sales and compensating use tax
18               should be increased by a quarter of a cent and the proceeds be
19               placed in special funds and used only for the purpose of providing
20               additional moneys for the use and benefit of soil and water conser-
21               vation; for the development, maintenance and operation of state
22               parks and lakes; and for wildlife restoration habitat programs.
23              "A vote for this proposition would provide for the imposition of such
24               additional retailers' sales and compensating use taxes and require
25               that the proceeds be used only for the use and benefit of soil and
26               water conservation; for the development, maintenance and opera-
27               tion of state parks and lakes; and for wildlife restoration habitat
28               programs.
29              "A vote against this proposition would provide no constitutional re-
30               quirement for the imposition of additional retailers' sales and com-
31               pensating use taxes for the use and benefit of soil and water con-
32               servation; for the development, maintenance and operation of state
33               parks and lakes; and for wildlife restoration habitat programs."
34                   Sec.  3. This resolution, if approved by two-thirds of the members
35       elected (or appointed) and qualified to the Senate, and two-thirds of the
36       members elected (or appointed) and qualified to the House of Repre-
37       sentatives shall be entered on the journals, together with the yeas and
38       nays. The secretary of state shall cause this resolution to be published as
39       provided by law and shall cause the proposed amendment to be submitted
40       to the electors of the state at the general election to be held on November
41       7, 2000.