Session Law

Identifying Information:L. 2001 ch. 003
Other Identifying Information:2001 Senate Bill 216
Tax Type:Kansas Retailers' Sales Tax
Brief Description:An Act relating to sales taxation; concerning rates authorized to be imposed by cities; amending K.S.A. 2000 Supp. 12-189 and repealing the existing section.
Keywords:


Body:

CHAPTER 3

SENATE BILL No. 216


An Act relating to sales taxation; concerning rates authorized to be imposed by cities;

amending K.S.A. 2000 Supp. 12-189 and repealing the existing section.




Be it enacted by the Legislature of the State of Kansas:

Section 1. K.S.A. 2000 Supp. 12-189 is hereby amended to read as

follows: 12-189. Except as otherwise provided by paragraph (2) of sub-

section (a) of K.S.A. 12-187, and amendments thereto, the rate of any

class A, class B or class C city retailers' sales tax shall be fixed in the

amount of .10%,.25%, .5%, .75% or 1% which amount shall be deter-

mined by the governing body of the city. Except as otherwise provided

by paragraph (2) of subsection (a) of K.S.A. 12-187, and amendments

thereto, the rate of any class D city retailers' sales tax shall be fixed in the

amount of .25%, .5%, .75%, 1%, 1.125%, 1.25%, 1.5% or 1.75%. The

rate of any countywide retailers' sales tax shall be fixed in an amount of

either .25%, .5%, .75% or 1% which amount shall be determined by the

board of county commissioners, except that:

(a) The board of county commissioners of Wabaunsee county, for the

purposes of paragraph (2) of subsection (b) of K.S.A. 12-187, and amend-

ments thereto, may fix such rate at 1.25%; the board of county commis-

sioners of Osage county, for the purposes of paragraph (2) of subsection

(b) of K.S.A. 12-187, and amendments thereto, may fix such rate at 1.25%

or 1.5%; the board of county commissioners of Cherokee, Crawford,

Ford, Saline, Seward or Wyandotte county, for the purposes of paragraph

(2) of subsection (b) of K.S.A. 12-187, and amendments thereto, may fix

such rate at 1.5%, the board of county commissioners of Atchison county,

for the purposes of paragraph (2) of subsection (b) of K.S.A. 12-187, and

amendments thereto, may fix such rate at 1.5% or 1.75% and the board

of county commissioners of Barton, Jefferson or Ottawa county, for the

purposes of paragraph (2) of subsection (b) of K.S.A. 12-187, and amend-

ments thereto, may fix such rate at 2%;

(b) the board of county commissioners of Jackson county, for the

purposes of paragraph (3) of subsection (b) of K.S.A. 12-187, and amend-

ments thereto, may fix such rate at 2%;

(c) the boards of county commissioners of Finney and Ford counties,

for the purposes of paragraph (4) of subsection (b) of K.S.A. 12-187, and

amendments thereto, may fix such rate at .25%;

(d) the board of county commissioners of any county for the purposes

of paragraph (5) of subsection (b) of K.S.A. 12-187, and amendments

thereto, may fix such rate at a percentage which is equal to the sum of

the rate allowed to be imposed by a board of county commissioners on

the effective date of this act plus .25%, .5%, .75% or 1%, as the case

requires;

(e) the board of county commissioners of Dickinson county, for the

purposes of paragraph (7) of subsection (b) of K.S.A. 12-187, and amend-

ments thereto, may fix such rate at 1.5%, and the board of county com-

missioners of Miami county, for the purposes of paragraph (7) of subsec-

tion (b) of K.S.A. 12-187, and amendments thereto, may fix such rate at

1.25%, 1.5%, 1.75% or 2%;

(f) the board of county commissioners of Sherman county, for the

purposes of paragraph (8) of subsection (b) of K.S.A. 12-187, and amend-

ments thereto, may fix such rate at 1.5%, 1.75% or 2%;

(g) the board of county commissioners of Russell county for the pur-

poses of paragraph (9) of subsection (b) of K.S.A. 12-187, and amend-

ments thereto, may fix such rate at 1.5%; or

(h) the board of county commissioners of Franklin county, for the

purposes of paragraph (10) of subsection (b) of K.S.A. 12-187, and

amendments thereto, may fix such rate at 1.75%.

Any county or city levying a retailers' sales tax is hereby prohibited

from administering or collecting such tax locally, but shall utilize the serv-

ices of the state department of revenue to administer, enforce and collect

such tax. Except as otherwise specifically provided in K.S.A. 12-189a, and

amendments thereto, such tax shall be identical in its application, and

exemptions therefrom, to the Kansas retailers' sales tax act and all laws

and administrative rules and regulations of the state department of rev-

enue relating to the Kansas retailers' sales tax shall apply to such local

sales tax insofar as such laws and rules and regulations may be made

applicable. The state director of taxation is hereby authorized to admin-

ister, enforce and collect such local sales taxes and to adopt such rules

and regulations as may be necessary for the efficient and effective ad-

ministration and enforcement thereof.

Upon receipt of a certified copy of an ordinance or resolution author-

izing the levy of a local retailers' sales tax, the state director of taxation

shall cause such taxes to be collected within or without the boundaries of

such taxing subdivision 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 under the provisions of this section shall be cred-

ited to a county and city retailers' sales tax fund which fund is hereby

established in the state treasury. Any refund due on any county or city

retailers' sales tax collected pursuant to this act shall be paid out of the

sales tax refund fund and reimbursed by the director of taxation from

collections of local retailers' sales tax revenue. Except for local retailers'

sales tax revenue required to be deposited in the redevelopment bond

fund established under K.S.A. 2000 Supp. 74-8927, and amendments

thereto, all local retailers' sales tax revenue collected within any county

or city pursuant to this act shall be apportioned and remitted at least

quarterly by the state treasurer, on instruction from the director of tax-

ation, to the treasurer of such county or city.

The director of taxation shall provide, upon request by a city or county

clerk or treasurer of any city or county levying a local retailers' sales tax,

monthly reports identifying each retailer having a place of business in

such city or county setting forth the tax liability and the amount of such

tax remitted by each retailer during the preceding month and identifying

each business location maintained by the retailer within such city or

county. Such report shall be made available to the clerk or treasurer of

such city or county within a reasonable time after it has been requested

from the director of taxation. The director of taxation shall be allowed to

assess a reasonable fee for the issuance of such report. Information re-

ceived by any city or county pursuant to this section shall be confidential,

and it shall be unlawful for any officer or employee of such city or county

to divulge any such information in any manner. Any violation of this par-

agraph by a city or county officer or employee is a class B misdemeanor,

and such officer or employee shall be dismissed from office.

Sec. 2. K.S.A. 2000 Supp. 12-189 is hereby repealed.

Sec. 3. This act shall take effect and be in force from and after its

publication in the Kansas register.

Approved March 1, 2000.

Published in the Kansas Register March 8, 2000.



Date Composed: 09/25/2001 Date Modified: 09/25/2001