CHAPTER 88
HOUSE BILL No. 2565
(Amended by Chapter 147)
An Act relating to Washburn University of Topeka; concerning
the financing and govern-
ance thereof; amending K.S.A. 12-198, 13-13a04, 13-13a05, 13-13a18
and 13-13a25 and
K.S.A. 1998 Supp. 13-13a23 and repealing the existing
sections.
Be it enacted by the Legislature of the State of Kansas:
New Section 1. The board of regents
of Washburn University of To-
peka may adopt a resolution imposing a countywide retailers' sales
tax
within Shawnee county. Such resolution shall be published once
each
week for two consecutive weeks in the Shawnee county official
newspa-
per. The rate of any such tax shall not exceed .65%. Such
university is
prohibited from administering or collecting such tax locally, but
shall util-
ize the services of the state department of revenue to administer,
enforce
and collect such tax. Except as otherwise provided by section 2,
such tax
shall be identical in its application and exemptions therefrom to
the Kan-
sas retailers' sales tax act, and all laws and rules and
regulations of the
state department of revenue relating to the Kansas retailers' sales
tax act
shall apply to such tax insofar as the same may be made
applicable.
(b) The secretary of revenue is
authorized to administer, enforce and
collect the university's retailers' sales tax and to adopt such
rules and
regulations necessary for the efficient and effective
administration, en-
forcement and collection thereof. The state director of taxation
shall cause
such taxes to be collected within the boundaries of Shawnee county
at
the same time and in the same manner provided for the collection of
the
state retailers' sales tax. All moneys collected by the director of
taxation
pursuant to the provisions of this section shall be credited to the
Wash-
burn University of Topeka retailers' sales tax fund, which fund is
hereby
established in the state treasury. Any refund due on any tax
collected
pursuant to this section shall be paid out of the sales tax refund
fund and
reimbursement to such fund shall be made by the director of
taxation
from collections of the university's sales tax revenue. All moneys
collected
pursuant to this section for such university shall be remitted at
least quar-
terly by the state treasurer to the treasurer of such
university.
(c) All revenue received by Washburn
University of Topeka from its
retailers' sales tax shall be used solely for the purpose of
financing its
operations regarding all support activities described by K.S.A.
13-13a18,
and amendments thereto.
(d) If within 30 days of the final
publication of a resolution adopted
pursuant to subsection (a), a petition signed by a number of
electors of
the county equal to not less than 5% of the number of qualified
electors
of the county shall be filed in the office of the county election
officer
demanding that such resolution be submitted to a vote of the
electors, it
shall not take effect until submitted to a referendum and approved
by
the electors. An election if called, shall be called within 30 days
and held
within 45 days after the filing of the petition. The board, by
resolution,
shall call the election and fix the date. Such resolution shall be
published
once each week for two consecutive weeks in the official county
news-
paper, and the election shall be conducted in the same manner as
are
elections for officers of such county. Such election may be
conducted in
accordance with the provisions of the mail ballot election act. The
prop-
osition shall be: ``Shall Washburn University of Topeka be
authorized to
impose a countywide sales tax not to exceed .65% in Shawnee county
for
purposes of eliminating 15 mills of ad valorem property taxes now
levied
by the university and eliminating the payment of out-district
tuition by
the townships within Shawnee county to the university?''
(e) The provisions of K.S.A. 12-191 and
12-191a, and amendments
thereto, insofar as may be made applicable, shall apply to sales
subject to
the tax imposed pursuant to this section.
New Sec. 2. The following sales
shall be subject to the taxes levied
by Washburn University of Topeka under the provisions of section 1,
and
amendments thereto:
(a) All sales of natural gas,
electricity, heat and water delivered
through mains, lines or pipes to residential premises for
noncommercial
use by the occupant of such premises and all sales of natural gas,
elec-
tricity, heat and water delivered through mains, lines or pipes for
agri-
cultural use;
(b) all sales of propane gas, LP-gas,
coal, wood and other fuel sources
for the production of heat or lighting for noncommercial use of an
oc-
cupant of residential premises; and
(c) all sales of intrastate telephone and
telegraph services for non-
commercial use.
Sec. 3. K.S.A. 13-13a04 is hereby
amended to read as follows: 13-
13a04. (a) Subject to the provisions of subsection (c), the board
of regents
of a municipal university which has a taxing district that includes
only
territory lying within the corporate limits of the city where the
university
is located, shall consist of nine members as follows:
(1) Four members shall be appointed by
the mayor with the approval
of the governing body of the city in which the university is
located and
shall hold office as provided in K.S.A. 13-13a05 and amendments
thereto.
Members appointed under this provision shall be residents of the
city in
which the university is located, one from each of the three
districts from
which state senators are elected by residents of the city, and one
from
the city at large.
(2) Three members shall be appointed by
the governor and shall hold
office as provided in K.S.A. 13-13a06 and amendments thereto.
Members
appointed under this provision shall be residents of the state.
(3) One member shall be the mayor of the
city in which the university
is located or another member of the governing body of the city who
is
selected by the mayor.
(4) One member shall be a member of the
state board of regents
selected by the state board at its regular meeting in September of
each
year, to serve as a member of the board of regents of the
municipal
university for the ensuing year. Resignations from the board of
regents
of the municipal university shall be made to the chairperson of the
board.
The chairperson shall report any vacancy occurring in the board to
the
authority which appointed the member whose position is vacant. All
va-
cancies shall be filled, by the authority which appointed the
member
whose position is vacant, by the appointment of a successor to hold
office
for the remainder of the unexpired term and until a successor is
appointed
and qualified.
(b) The board of regents of a municipal
university which has a taxing
district for retailers' sales tax purposes that includes the
entire territory
of the county where the university is located, shall consist of
10 nine
members as follows:
(1) Four Three
members shall be appointed by the mayor with the
approval of the governing body of the city in which the university
is lo-
cated and shall hold office as provided in K.S.A. 13-13a05 and
amend-
ments thereto. Members appointed under this provision shall be
residents
of the city in which the university is located, one from each of
the three
districts from which state senators are elected by residents of the
city,
and one from the city at large.
(2) Two Three
members shall be appointed by the governor and shall
hold office as provided in K.S.A. 13-13a06 and amendments thereto.
The
members appointed under this provision shall be residents of the
state.
(3) Two members One
member shall be appointed by the board of
county commissioners of the county in which the university is
located and
shall hold office as provided in K.S.A. 13-13a06 and amendments
thereto.
Members The member appointed under this
provision shall be residents
a resident of the county but shall reside outside the city
in which the
university is located.
(4) One member shall be the mayor of the
city in which the university
is located or another member of the governing body of the city who
is
selected by the mayor.
(5) One member shall be a member of the
state board of regents
selected by the state board at its regular meeting in September of
each
year, to serve as a member of the board of regents of the
municipal
university for the ensuing year.
Resignations from the board of regents of the
municipal university shall
be made to the chairperson of the board. The chairperson shall
report
any vacancy occurring in the board to the authority which appointed
the
member whose position is vacant. All vacancies shall be filled, by
the
authority which appointed the member whose position is vacant, by
the
appointment of a successor to hold office for the remainder of the
unex-
pired term and until a successor is appointed and qualified.
(c) The board of regents of the municipal
university shall be com-
posed of the members who are holding office and serving on the
board
on the effective date of this act until their successors are
appointed.
Thereafter the membership of the board of regents shall be composed
as
provided for in subsection (a) or subsection (b).
Sec. 4. K.S.A. 13-13a05 is hereby
amended to read as follows: 13-
13a05. On the effective date of this act, the governing
body of the city
shall appoint two members of the board of regents as
successors to two
of the members who were appointed by the governing body
prior to the
effective date of this act. The term (a)
Whenever the board of regents of
a municipal university levies a countywide retailers' sales tax
pursuant to
of the member appointed to serve for a term expiring June
30, 1982, shall
expire on the effective date of this act. The successor
member shall be a
resident of the 18th state senatorial district and shall
serve for a term
expiring June 30, 1983. The successor member to the member
whose
term expired June 30, 1981, shall be a resident of the 19th
state senatorial
district and shall serve for a term expiring June 30, 1984.
The term of the
members appointed by the governing body prior to the
effective date of
this act to serve for terms expiring June 30, 1983, and
June 30, 1984,
respectively, shall expire June 30, 1982. On July 1, 1982,
the governing
body shall appoint two successor members to serve for terms
expiring
June 30, 1985. One successor member shall be a resident of
the 20th
state senatorial district and the other successor member
shall be a resident
of the city at large. Upon the expiration of the terms of
the four members
first appointed after the effective date of this act, each
successor member
shall section 1, the term of the member
appointed from the city-at-large
shall lapse. The terms of office of the members from the 18th,
19th and
20th state senatorial districts appointed by the mayor of the
city prior to
the levying of a countywide retailer's sales tax shall expire on
the dates of
their existing terms respectively. Each successor member
shall be ap-
pointed and hold office for a term of four years and until a
successor has
been appointed and qualified.
(b) Whenever the board of regents of a
municipal university levies a
countywide retailers' sales tax pursuant to the provisions of
this act the
board of county commissioners of the county in which the
university is
located shall appoint a member of the board of regents who is a
resident
of the county but not of the city. The term of office of the
appointee shall
be for a term of four years and until a successor has been
appointed and
qualified. Each successor member shall be appointed and hold
office for
a term of four years and until a successor has been appointed
and qual-
ified.
Sec. 5. K.S.A. 13-13a18 is hereby
amended to read as follows: 13-
13a18. Such (a) The board of regents
shall each year, of a municipal
university which has not levied a retailers' sales tax under the
provisions
of this act may annually levy a tax for the support of such
municipal
university, including buildings, equipment and repairs of the
buildings
and equipment of such municipal university, insurance, and may
include
provisions for retirement annuities and pensions, group disability
income
insurance, group term insurance and group hospitalization and
major
medical insurance for the benefit of instructors and other
employees, and
may establish a procedure whereby the instructors and other
employees
of such municipal university may, subject to rules and regulations
of such
board of regents, request such board of regents in writing for
reductions
in compensation and the contribution thereof for tax sheltered
annuities
as permitted under the provisions of the internal revenue code of
1954,
as amended, and including such amount as shall be necessary for
the
annual operation of such municipal university and for the
retirement of
bonds issued as provided in K.S.A. 13-13a23, or acts
amendatory thereof
and amendments thereto, and for a sinking fund to retire
such bonds, not
exceeding in any one year five (5) mills on all
taxable tangible property
within the taxing district of such municipal university. Whenever
such
board of regents shall determine that the tax levied for the
purposes
specified in this section for the prior year will be insufficient
to finance
such purposes for the current year, such board may adopt a
resolution
declaring it necessary to increase such levy in an amount not to
exceed
one (1) mill in any one year up to an amount which
together with the
amount of the previous levy shall not exceed a total of seven
(7) mills in
any year. Such resolution shall state the total amount of the tax
to be
levied for such purposes and shall be published once each week for
three
(3) consecutive weeks in a newspaper having
general circulation in the
city in which such municipal university is located. Whereupon such
in-
creased levy may be made for the current year and each succeeding
year
unless a petition requesting an election upon the proposition to
increase
the tax levy in excess of the rate of such levy in the prior year,
signed by
electors equal in number to not less than five percent
(5%) 5% of the
qualified electors who voted at the last preceding regular city
election, as
shown by the poll books, is filed with the county election officer
within
sixty (60) 60 days following the date of
the last publication of the reso-
lution. In the event a valid petition is filed, no such increased
levy shall
be made without such proposition having been submitted to and
having
been approved by a majority of the electors voting at an election
called
and held thereon. All such elections shall be called and held in
the manner
prescribed for the calling and holding of elections upon the
question of
the issuance of bonds under the general bond law. The president
and
clerk of such board of regents shall, on or before August 25,
certify such
levy to the county clerk who is hereby authorized and required to
place
the same on the tax roll of said county to be collected by the
treasurer of
the county as are other taxes. The proceeds of such levy shall be
paid
over by the county treasurer to the treasurer of such board of
regents,
subject to the order of said board of regents. The tax levy
authorized by
this section shall be in addition to the tax levy authorized by
K.S.A. 13-
13a23, or acts amendatory thereof.
(b) The board of regents which has
levied a countywide retailers' sales
tax under the provisions of this act may use the proceeds of
such sales tax
for the same purposes that the revenue from a tax on tangible
property
may be used.
(c) Whenever the board of regents of a
municipal university imposes
a countywide retailers' sales tax there shall be created within
the univer-
sity's chart of accounts the sales tax smoothing fund. There
shall be cred-
ited or transferred to such fund amounts received by the
university from
sales tax revenue in any year which are in excess of such tax
revenues
budgeted for expenditure for such year. Expenditures and
transfers from
such fund shall be made for the same purposes prescribed by
subsection
(b) in any year when estimated sales tax revenue is less in any
such year
than that budgeted for such year.
Sec. 6. K.S.A. 1998 Supp. 13-13a23
is hereby amended to read as
follows: 13-13a23. (a) The board of regents of any municipal
university
heretofore or hereafter created and established under the
provisions of
article 13a of chapter 13 of the Kansas Statutes Annotated, and
amend-
ments thereto, shall have the continuing right, power and
authority, by
resolution, to issue bonds of such municipal university from time
to time,
for the purpose of acquiring real estate, erecting buildings or
additions
to present buildings and the purchase of equipment for such
buildings
and for refunding any indebtedness of such university. There shall
not be
outstanding at any one time an aggregate of bonds of the municipal
uni-
versity in excess of 2% of the assessed valuation of the taxable
tangible
property within the taxing district of the municipal
university corporate
limits of the city in which the university is located. The
bonds shall bear
interest at a rate not exceeding the maximum rate of interest
prescribed
by K.S.A. 10-1009 and amendments thereto and shall mature not
later
than 30 years from date of issuance.
(b) Provisions for the payment of bonds
issued under this section shall
be made by the establishment of a sinking fund to be created out of
the
proceeds derived from the taxes levied each year by the board of
regents
of such municipal university pursuant to subsection (c) of this
section.
(c) The board of regents is hereby
authorized to levy taxes on all
taxable tangible property within the taxing district of the
municipal uni-
versity the corporate limits of the city in
which the university is located
to provide for (1) the sinking fund established under subsection
(b); (2)
the construction, reconstruction, or equipping of new or existing
build-
ings; and (3) for any other capitalized equipment or permanent
improve-
ments. Except as provided in subsection (d), such taxes
shall be in addition
to all taxes which may be levied by the board of regents pursuant
to K.S.A.
13-13a18 and amendments thereto and shall not exceed 3 mills in
any
one year.
(d) The board of regents which has
levied a retailers' sales tax under
the provisions of this act shall levy no other property tax
except as au-
thorized by K.S.A. 13-13a23, and amendments thereto, and K.S.A.
75-
6111, and amendments thereto.
(d) (e) The
proceeds from the tax levy authorized under this section,
other than that portion of the proceeds for the sinking fund, may
be
accumulated from year to year and expended for the construction,
recon-
struction or equipping of new or existing buildings, permanent
improve-
ments or capitalized equipment or for any one or more of such
purposes,
and shall not be subject to the provisions of the budget laws,
except that
in making the budget of the municipal university the amount so
accu-
mulated and the amount expended thereof shall be shown therein for
the
information of the taxpayers.
Sec. 7. K.S.A. 13-13a25 is hereby
amended to read as follows: 13-
13a25. As used in K.S.A. 13-13a25 through 13-13a34:
(a) ``Board of levy'' means the board of
county commissioners of every
county in which there is not located a municipal university
and the town-
ship trustee, township clerk and township treasurer, acting
as a board, of
every township within every county in which there is
located a municipal
university and the township trustee, township
clerk and township trea-
surer, acting as a board, of every township within every county
in which
there is located a municipal university, except that board of
levy shall not
include a township within a county in which there is located a
municipal
university which has levied a countywide retailer's sales
tax.
(b) ``Municipal university'' means a
municipal university established
under the provisions of article 13a of chapter 13 of Kansas
Statutes An-
notated.
(c) ``Municipal university district''
means the taxing district of a mu-
nicipal university.
(d) ``Taxing subdivision'' means every
county in which there is not
located a municipal university and every township within
every county in
which there is located a municipal university
and every township within
every county in which there is located a municipal university,
except that
taxing subdivision shall not include a township within a county
in which
there is located a municipal university which has levied a
countywide
retailer's sales tax.
(e) ``State board'' means the state board
of education.
Sec. 8. K.S.A. 12-198 is hereby
amended to read as follows: 12-198.
(a) A compensating use tax for the privilege of using or storing
within a
city or county any vehicle which is required to be registered under
the
provisions of article 1 of chapter 8 of the Kansas Statutes
Annotated, and
amendments thereto, or any vessel, as defined by K.S.A.
82a-902 82a-
802, and amendments thereto, is hereby imposed by every city
or, county
or municipal university imposing a retailers' sales tax. The
rate of any
such tax shall be fixed at the same rate as such city's
or, county's or
university's retailers' sales tax. Any city
or, county or municipal
university
imposing a compensating use tax is prohibited from administering or
col-
lecting such tax locally, but shall utilize the services of the
state depart-
ment of revenue to administer, enforce and collect such tax. Such
tax
shall be identical in its application and exemptions therefrom to
the Kan-
sas compensating tax, and all laws and rules and regulations of the
state
department of revenue relating to the Kansas compensating tax shall
ap-
ply to such local compensating use tax insofar as the same may be
made
applicable.
(b) The secretary of revenue is
authorized to administer, enforce and
collect a city's or, county's or
municipal university's compensating use tax
and to adopt such rules and regulations necessary for the efficient
and
effective administration, enforcement and collection thereof. The
state
director of taxation shall cause such taxes to be collected within
the
boundaries of such taxing subdivision at the same time and in the
same
manner provided for the collection of the state compensating use
tax. All
moneys collected by the director of taxation pursuant to the
provisions of
this section shall be credited to the city and county compensating
use tax
fund or to the municipal university compensating use tax
fund, which
fund is funds are hereby established in the
state treasury. Any refund due
on any city's or, county's municipal
university's compensating use tax
collected pursuant to this section shall be paid out of the sales
tax refund
fund and reimbursement to such fund shall be made by the director
of
taxation from collections of local compensating use tax revenue.
All mon-
eys collected pursuant to this section for a city or county shall
be remitted
at least quarterly by the state treasurer to the treasurer of such
city or,
county or university.
(c) All revenue received by any county
treasurer from a countywide
compensating use tax shall be apportioned among the county and
each
city located in such county in the same manner as provided in
K.S.A. 12-
192, and amendments thereto, for the apportionment of revenue
received
from a countywide retailers' sales tax.
Sec. 9. K.S.A. 12-198, 13-13a04, 13-13a05,
13-13a18 and 13-13a25
and K.S.A. 1998 Supp. 13-13a23 are hereby repealed.
Sec. 10. This act shall take effect and be in
force from and after its
publication in the Kansas register.
Approved April 9, 1999.
Published in the Kansas Register April 15, 1999.