Notice Number:Public Water Supply Fee
Tax Type:Water Protection Fee
Brief Description:Public Water Supply Fee
Effective Date:01/29/1993


TO: Water Retailers

FROM: Kansas Department of Revenue
Business Tax Bureau
SUBJECT: Public Water Supply Fee

DATE: January 29, 1993

On December 31, 1992, the Rules and Regulations Board approved the Kansas Department
of Health and Environments New Temporary Kansas Administrative Regulation 28-15-12.
The effect of this regulation is to impose a public water supply fee of two-tenths of one cent
[$.002] per 1,000 gallons of water sold at retail. This fee is in addition to the current
three cents [$.03] per gallons water protection fee. The effective date of the change
is January 1, 1993. Therefore, retail sales of water sold on and after January 1, 1993
are subject to a combined fee at a rate of three and two-tenths cents [$.032] per 1,000
gallons. The public water supply fee will be reported on your water protection fee return
that is remitted quarterly to the Department of Revenue.

House Bill No. 3167, enacted by the 1992 Kansas Legislature, enables the Kansas
Department of Health and Environment to establish through regulation a system of fee for
inspection and regulation of public water supplies. The bill established a maximum rate of
two-tenths cent [$.002] per 1,000 gallons of water sold at retail.

If you have any questions regarding the application of the Public Water Supply Fee, please
write the Business Tax Bureau, Kansas Department of Revenue, Topeka, Kansas 66625-0001,
or call [913] 296-2406.

Date Composed: 10/06/1997 Date Modified: 10/10/2001