Session Law

Identifying Information:L. 2001 ch. 067
Other Identifying Information:2001 Senate Bill 253
Tax Type:Kansas Retailers' Sales Tax
Brief Description:An Act relating to sales taxation; concerning the timing of collection of local sales taxes; amending K.S.A. 12-191 and K.S.A. 2000 Supp. 12-189 and repealing the existing sections.
Keywords:


Body:

CHAPTER 67

SENATE BILL No. 253


An Act relating to sales taxation; concerning the timing of collection of local sales taxes;

amending K.S.A. 12-191 and K.S.A. 2000 Supp. 12-189 and repealing the existing sections.




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 .25%, .5%, .75% or 1% which amount shall be determined 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 county-

wide 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. Such copy shall be sub-

mitted to the director of taxation within 30 days after adoption of any

such ordinance or resolution. All moneys collected by the director of

taxation under the provisions of this section shall be credited 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 re-

tailers' sales tax revenue. Except for local retailers' sales tax revenue re-

quired 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 taxation, to the treasurer of such

county or city.

Revenue that is received from the imposition of a local retailers' sales

tax which exceeds the amount of revenue required to pay the costs of a

special project for which such revenue was pledged shall be credited to

the city or county general fund, as the case requires.

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. 12-191 is hereby amended to read as follows: 12-191.

All retail transactions consummated within a county or city having a retail

sales tax, which transactions are subject to the Kansas retailers' sales tax,

shall also be subject to such county or city retail sales tax, except as oth-

erwise expressly provided in K.S.A. 12-190, and amendments thereto.

Except as hereinafter provided, all retail sales, for the purpose of this act,

shall be considered to have been consummated at the place of business

of the retailer. In the event the place of business of a retailer is doubtful

the place or places at which the retail sales are consummated for the

purposes of this act shall be determined under rules and regulations

adopted by the secretary of revenue which rules and regulations shall be

considered with state and federal law insofar as applicable. Retail sales

involving the use, consumption, or furnishing of gas, water, electricity and

heat, for the purposes of this act, shall be considered to have been con-

summated at the situs of the user or recipient thereof, and retail sales

involving the use or furnishing of telephone service or services taxed un-

der subsection (k) of K.S.A. 79-3603, and amendments thereto, shall be

considered to have been consummated at the situs of the subscriber billed

therefor. Retail sales involving the leasing of telecommunication or data

processing equipment commonly used in connection with telephone serv-

ices shall be considered to have been consummated at the situs of the

lessee. Retail sales involving the furnishing of services taxable under sub-

sections (p), (q) and (r) of K.S.A. 79-3603, and amendments thereto,

pursuant to a contract under which the sale of such services and the

furnishing of tangible personal property exceeds $10,000 per contract per

contractor shall be considered to have been consummated at the situs

where such services are performed. The director of taxation is hereby

authorized to request and receive from any retailer or from any city or

county levying the tax such information as may be reasonably necessary

to determine the liability of retailers for any county or city sales tax. The

collection of any county sales tax authorized at a county primary or general

election or sales tax levied by a class B city authorized at a city primary

or general election shall commence on the first day of the calendar quar-

ter next following the 30th day after the date of the election authorizing

the levy of such tax. The collection of any sales tax of a county or city

approved at any other election shall commence on the first day of the

calendar quarter next following the 60th 90th day after the date that the

city or county has provided written notice to the director of taxation of

the election authorizing the levy of such tax. For the purposes of this

section, ``county primary election'' shall mean the election held on the

first Tuesday of August in an even-numbered year; ``county general elec-

tion'' shall mean the election held on the Tuesday succeeding the first

Monday in November of an even-numbered year; ``city primary election''

shall mean the election held on the first Tuesday in August of an even-

numbered year or a date four weeks preceding an election on the first

Tuesday in April; and ``city general election'' shall mean the election held

on the Tuesday succeeding the first Monday in November of an even-

numbered year or on the first Tuesday in April.

A city retailers' sales tax shall not become effective within any area

annexed by a city levying such tax until the first day of the month calendar

quarter next following the 30th 90th day after the date that the governing

body of such city provided the state department of revenue with a cer-

tified copy of the annexation ordinance and a map of the city detailing

the annexed area.

Whenever any sales tax, imposed by any city or county under the pro-

visions of this act, shall become effective, at any time prior to the time

that revenue derived therefrom may be budgeted for expenditure in such

year, such revenue shall be credited to the funds of the taxing subdivision

or subdivisions and shall be carried forward to the credit of such funds

for the ensuing budget year in the manner provided for carrying forward

balances remaining in such funds at the end of a budget year.

Sec. 3. K.S.A. 12-191 and K.S.A. 2000 Supp. 12-189 are hereby re-

pealed.

Sec. 4. This act shall take effect and be in force from and after its

publication in the statute book.

Approved April 3, 2000.


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