Session of 2000
HOUSE BILL No. 2836 By Committee on Taxation 2-2

9 AN ACT relating to sales taxation; authorizing Miami county to impose
10 a countywide sales tax for road construction and improvement pur-
11 poses; amending K.S.A. 1999 Supp. 12-187 and 12-189 and repealing
12 the existing sections; also repealing K.S.A. 1999 Supp. 12-189c.
13
14 Be it enacted by the Legislature of the State of Kansas:
15 Section 1. K.S.A. 1999 Supp. 12-187 is hereby amended to read as
16 follows: 12-187. (a) (1) No city shall impose a retailers' sales tax under
17 the provisions of this act without the governing body of such city having
18 first submitted such proposition to and having received the approval of a
19 majority of the electors of the city voting thereon at an election called
20 and held therefor. The governing body of any city may submit the ques-
21 tion of imposing a retailers' sales tax and the governing body shall be
22 required to submit the question upon submission of a petition signed by
23 electors of such city equal in number to not less than 10% of the electors
24 of such city.
25 (2) The governing body of any class B city located in any county which
26 does not impose a countywide retailers' sales tax pursuant to paragraph
27 (5) of subsection (b) may submit the question of imposing a retailers' sales
28 tax at the rate of.25%,.5%,.75% or 1% and pledging the revenue received
29 therefrom for the purpose of financing the provision of health care serv-
30 ices, as enumerated in the question, to the electors at an election called
31 and held thereon. The tax imposed pursuant to this paragraph shall be
32 deemed to be in addition to the rate limitations prescribed in K.S.A. 12-
33 189, and amendments thereto. As used in this paragraph, health care
34 services shall include but not be limited to the following: Local health
35 departments, city, county or district hospitals, city or county nursing
36 homes, preventive health care services including immunizations, prenatal
37 care and the postponement of entry into nursing homes by home health
38 care services, mental health services, indigent health care, physician or
39 health care worker recruitment, health education, emergency medical
40 services, rural health clinics, integration of health care services, home
41 health services and rural health networks.
42 (b) (1) The board of county commissioners of any county may submit
43 the question of imposing a countywide retailers' sales tax to the electors

2
1 at an election called and held thereon, and any such board shall be re-
2 quired to submit the question upon submission of a petition signed by
3 electors of such county equal in number to not less than 10% of the
4 electors of such county who voted at the last preceding general election
5 for the office of secretary of state, or upon receiving resolutions request-
6 ing such an election passed by not less than 2/3 of the membership of the
7 governing body of each of one or more cities within such county which
8 contains a population of not less than 25% of the entire population of the
9 county, or upon receiving resolutions requesting such an election passed
10 by 2/3 of the membership of the governing body of each of one or more
11 taxing subdivisions within such county which levy not less than 25% of
12 the property taxes levied by all taxing subdivisions within the county.
13 (2) The board of county commissioners of Atchison, Barton, Butler,
14 Cowley, Cherokee, Crawford, Ford, Jefferson, Lyon, Montgomery, Ot-
15 tawa, Riley, Saline, Seward and Wyandotte counties may submit the ques-
16 tion of imposing a countywide retailers' sales tax and pledging the revenue
17 received therefrom for the purpose of financing the construction or re-
18 modeling of a courthouse, jail, law enforcement center facility or other
19 county administrative facility, to the electors at an election called and
20 held thereon. The tax imposed pursuant to this paragraph shall expire
21 when sales tax sufficient to pay all of the costs incurred in the financing
22 of such facility has been collected by retailers as determined by the sec-
23 retary of revenue. Nothing in this paragraph shall be construed to allow
24 the rate of tax imposed by Butler, Cowley, Lyon, Montgomery or Riley
25 county pursuant to this paragraph to exceed or be imposed at any rate
26 other than the rates prescribed in K.S.A. 12-189, and amendments
27 thereto.
28 (3) (A) Except as otherwise provided in this paragraph, the result of
29 the election held on November 8, 1988, on the question submitted by
30 the board of county commissioners of Jackson county for the purpose of
31 increasing its countywide retailers' sales tax by 1% is hereby declared
32 valid, and the revenue received therefrom by the county shall be ex-
33 pended solely for the purpose of financing the Banner Creek reservoir
34 project. The tax imposed pursuant to this paragraph shall take effect on
35 the effective date of this act and shall expire not later than five years after
36 such date.
37 (B) The result of the election held on November 8, 1994, on the
38 question submitted by the board of county commissioners of Ottawa
39 county for the purpose of increasing its countywide retailers' sales tax by
40 1% is hereby declared valid, and the revenue received therefrom by the
41 county shall be expended solely for the purpose of financing the erection,
42 construction and furnishing of a law enforcement center and jail facility.
43 (4) The board of county commissioners of Finney and Ford counties

3
1 may submit the question of imposing a countywide retailers' sales tax at
2 the rate of.25% and pledging the revenue received therefrom for the
3 purpose of financing all or any portion of the cost to be paid by Finney
4 or Ford county for construction of highway projects identified as system
5 enhancements under the provisions of paragraph (5) of subsection (b) of
6 K.S.A. 68-2314, and amendments thereto, to the electors at an election
7 called and held thereon. Such election shall be called and held in the
8 manner provided by the general bond law. The tax imposed pursuant to
9 this paragraph shall expire upon the payment of all costs authorized pur-
10 suant to this paragraph in the financing of such highway projects. Nothing
11 in this paragraph shall be construed to allow the rate of tax imposed by
12 Finney or Ford county pursuant to this paragraph to exceed the maximum
13 rate prescribed in K.S.A. 12-189, and amendments thereto. If any funds
14 remain upon the payment of all costs authorized pursuant to this para-
15 graph in the financing of such highway projects in Finney county, the
16 state treasurer shall remit such funds to the treasurer of Finney county
17 and upon receipt of such moneys shall be deposited to the credit of the
18 county road and bridge fund. If any funds remain upon the payment of
19 all costs authorized pursuant to this paragraph in the financing of such
20 highway projects in Ford county, the state treasurer shall remit such funds
21 to the treasurer of Ford county and upon receipt of such moneys shall
22 be deposited to the credit of the county road and bridge fund.
23 (5) The board of county commissioners of any county may submit the
24 question of imposing a retailers' sales tax at the rate of .25%, .5%, .75%
25 or 1% and pledging the revenue received therefrom for the purpose of
26 financing the provision of health care services, as enumerated in the ques-
27 tion, to the electors at an election called and held thereon. Whenever any
28 county imposes a tax pursuant to this paragraph, any tax imposed pursuant
29 to paragraph (2) of subsection (a) by any city located in such county shall
30 expire upon the effective date of the imposition of the countywide tax,
31 and thereafter the state treasurer shall remit to each such city that portion
32 of the countywide tax revenue collected by retailers within such city as
33 certified by the director of taxation. The tax imposed pursuant to this
34 paragraph shall be deemed to be in addition to the rate limitations pre-
35 scribed in K.S.A. 12-189, and amendments thereto. As used in this par-
36 agraph, health care services shall include but not be limited to the follow-
37 ing: Local health departments, city or county hospitals, city or county
38 nursing homes, preventive health care services including immunizations,
39 prenatal care and the postponement of entry into nursing homes by home
40 care services, mental health services, indigent health care, physician or
41 health care worker recruitment, health education, emergency medical
42 services, rural health clinics, integration of health care services, home
43 health services and rural health networks.

4
1 (6) The board of county commissioners of Allen county may submit
2 the question of imposing a countywide retailers' sales tax at the rate of
3 .5% and pledging the revenue received therefrom for the purpose of
4 financing the costs of operation and construction of a solid waste disposal
5 area or the modification of an existing landfill to comply with federal
6 regulations to the electors at an election called and held thereon. The tax
7 imposed pursuant to this paragraph shall expire upon the payment of all
8 costs incurred in the financing of the project undertaken. Nothing in this
9 paragraph shall be construed to allow the rate of tax imposed by Allen
10 county pursuant to this paragraph to exceed or be imposed at any rate
11 other than the rates prescribed in K.S.A. 12-189 and amendments
12 thereto.
13 (7) The board of county commissioners of Dickinson and Miami
14 county may submit the question of imposing a countywide retailers' sales
15 tax at the rate of .50% in the case of Dickinson county and at a rate of
16 up to 1% in the case of Miami county, and pledging the revenue received
17 therefrom for the purpose of financing the costs of roadway construction
18 and improvement to the electors at an election called and held thereon.
19 The tax imposed pursuant to this paragraph shall expire after five years
20 from the date such tax is first collected.
21 (8) The board of county commissioners of Sherman county may sub-
22 mit the question of imposing a countywide retailers' sales tax at the rate
23 of .25%, .5% or .75% and pledging the revenue therefrom for the purpose
24 of financing the costs of the county roads 64 and 65 construction and
25 improvement project. The tax imposed pursuant to this paragraph shall
26 expire upon payment of all costs authorized pursuant to this paragraph
27 in the financing of such project.
28 (9) The board of county commissioners of Cowley and Russell county
29 may submit the question of imposing a countywide retailers' sales tax at
30 the rate of .5% in the case of Russell county and at a rate of up to .25%,
31 in the case of Cowley county and pledging the revenue received there-
32 from for the purpose of financing economic development initiatives or
33 public infrastructure projects. The tax imposed pursuant to this paragraph
34 shall expire after five years from the date such tax is first collected.
35 (c) The boards of county commissioners of any two or more contig-
36 uous counties, upon adoption of a joint resolution by such boards, may
37 submit the question of imposing a retailers' sales tax within such counties
38 to the electors of such counties at an election called and held thereon
39 and such boards of any two or more contiguous counties shall be required
40 to submit such question upon submission of a petition in each of such
41 counties, signed by a number of electors of each of such counties where
42 submitted equal in number to not less than 10% of the electors of each
43 of such counties who voted at the last preceding general election for the

5
1 office of secretary of state, or upon receiving resolutions requesting such
2 an election passed by not less than 2/3 of the membership of the governing
3 body of each of one or more cities within each of such counties which
4 contains a population of not less than 25% of the entire population of
5 each of such counties, or upon receiving resolutions requesting such an
6 election passed by 2/3 of the membership of the governing body of each
7 of one or more taxing subdivisions within each of such counties which
8 levy not less than 25% of the property taxes levied by all taxing subdivi-
9 sions within each of such counties.
10 (d) Any city retailers' sales tax in the amount of .5% being levied by
11 a city on July 1, 1990, shall continue in effect until repealed in the manner
12 provided herein for the adoption and approval of such tax or until re-
13 pealed by the adoption of an ordinance so providing. In addition to any
14 city retailers' sales tax being levied by a city on July 1, 1990, any such city
15 may adopt an additional city retailers' sales tax in the amount of .25% or
16 .5%, provided that such additional tax is adopted and approved in the
17 manner provided for the adoption and approval of a city retailers' sales
18 tax. Any countywide retailers' sales tax in the amount of .5% or 1% in
19 effect on July 1, 1990, shall continue in effect until repealed in the manner
20 provided herein for the adoption and approval of such tax.
21 (e) A class D city shall have the same power to levy and collect a city
22 retailers' sales tax that a class A city is authorized to levy and collect and
23 in addition, the governing body of any class D city may submit the ques-
24 tion of imposing an additional city retailers' sales tax in the amount of
25 .125%, .25%, .5% or .75% and pledging the revenue received therefrom
26 for economic development initiatives, strategic planning initiatives or for
27 public infrastructure projects including buildings to the electors at an
28 election called and held thereon. Any additional sales tax imposed pur-
29 suant to this paragraph shall expire no later than five years from the date
30 of imposition thereof.
31 (f) Any city or county proposing to adopt a retailers' sales tax shall
32 give notice of its intention to submit such proposition for approval by the
33 electors in the manner required by K.S.A. 10-120, and amendments
34 thereto. The notices shall state the time of the election and the rate and
35 effective date of the proposed tax. If a majority of the electors voting
36 thereon at such election fail to approve the proposition, such proposition
37 may be resubmitted under the conditions and in the manner provided in
38 this act for submission of the proposition. If a majority of the electors
39 voting thereon at such election shall approve the levying of such tax, the
40 governing body of any such city or county shall provide by ordinance or
41 resolution, as the case may be, for the levy of the tax. Any repeal of such
42 tax or any reduction or increase in the rate thereof, within the limits
43 prescribed by K.S.A. 12-189, and amendments thereto, shall be accom-

6
1 plished in the manner provided herein for the adoption and approval of
2 such tax except that the repeal of any such city retailers' sales tax may be
3 accomplished by the adoption of an ordinance so providing.
4 (g) The sufficiency of the number of signers of any petition filed
5 under this section shall be determined by the county election officer.
6 Every election held under this act shall be conducted by the county elec-
7 tion officer.
8 (h) The governing body of the city or county proposing to levy any
9 retailers' sales tax shall specify the purpose or purposes for which the
10 revenue would be used, and a statement generally describing such pur-
11 pose or purposes shall be included as a part of the ballot proposition.
12 Sec. 2. K.S.A. 1999 Supp. 12-189 is hereby amended to read as fol-
13 lows: 12-189. Except as otherwise provided by paragraph (2) of subsection
14 (a) of K.S.A. 12-187, and amendments thereto, the rate of any class A,
15 class B or class C city retailers' sales tax shall be fixed in the amount
16 of.25%,.5%,.75% or 1% which amount shall be determined by the gov-
17 erning body of the city. Except as otherwise provided by paragraph (2)
18 of subsection (a) of K.S.A. 12-187, and amendments thereto, the rate of
19 any class D city retailers' sales tax shall be fixed in the amount of .25%,
20 .5%, .75%, 1%, 1.125%, 1.25%, 1.5% or 1.75%. The rate of any county-
21 wide retailers' sales tax shall be fixed in an amount of either .25%, .5%,
22 .75% or 1% which amount shall be determined by the board of county
23 commissioners, except that:
24 (a) The board of county commissioners of Cherokee, Crawford, Ford,
25 Saline, Seward or Wyandotte county, for the purposes of paragraph (2)
26 of subsection (b) of K.S.A. 12-187, and amendments thereto, may fix such
27 rate at 1.5%, the board of county commissioners of Atchison county, for
28 the purposes of paragraph (2) of subsection (b) of K.S.A. 12-187, and
29 amendments thereto, may fix such rate at 1.5% or 1.75% and the board
30 of county commissioners of Barton, Jefferson or Ottawa county, for the
31 purposes of paragraph (2) of subsection (b) of K.S.A. 12-187, and amend-
32 ments thereto, may fix such rate at 2%;
33 (b) the board of county commissioners of Jackson county, for the
34 purposes of paragraph (3) of subsection (b) of K.S.A. 12-187, and amend-
35 ments thereto, may fix such rate at 2%;
36 (c) the boards of county commissioners of Finney and Ford counties,
37 for the purposes of paragraph (4) of subsection (b) of K.S.A. 12-187, and
38 amendments thereto, may fix such rate at.25%;
39 (d) the board of county commissioners of any county for the purposes
40 of paragraph (5) of subsection (b) of K.S.A. 12-187, and amendments
41 thereto, may fix such rate at a percentage which is equal to the sum of
42 the rate allowed to be imposed by a board of county commissioners on
43 the effective date of this act plus .25%, .5%, .75% or 1%, as the case

7
1 requires;
2 (e) the board of county commissioners of Dickinson county, for the
3 purposes of paragraph (7) of subsection (b) of K.S.A. 12-187, and amend-
4 ments thereto, may fix such rate at 1.5%, and the board of county com-
5 missioners of Miami county, for the purposes of paragraph (7) of subsec-
6 tion (b) of K.S.A. 12-187, and amendments thereto, may fix such rate at
7 1.25%, 1.5%, 1.75% or 2%;
8 (f) the board of county commissioners of Sherman county, for the
9 purposes of paragraph (8) of subsection (b) of K.S.A. 12-187, and amend-
10 ments thereto, may fix such rate at 1.5%, 1.75% or 2%; or
11 (g) the board of county commissioners of Russell county for the pur-
12 poses of paragraph (9) of subsection (b) of K.S.A. 12-187, and amend-
13 ments thereto, may fix such rate at 1.5%.
14 Any county or city levying a retailers' sales tax is hereby prohibited
15 from administering or collecting such tax locally, but shall utilize the serv-
16 ices of the state department of revenue to administer, enforce and collect
17 such tax. Except as otherwise specifically provided in K.S.A. 12-189a, and
18 amendments thereto, such tax shall be identical in its application, and
19 exemptions therefrom, to the Kansas retailers' sales tax act and all laws
20 and administrative rules and regulations of the state department of rev-
21 enue relating to the Kansas retailers' sales tax shall apply to such local
22 sales tax insofar as such laws and rules and regulations may be made
23 applicable. The state director of taxation is hereby authorized to admin-
24 ister, enforce and collect such local sales taxes and to adopt such rules
25 and regulations as may be necessary for the efficient and effective ad-
26 ministration and enforcement thereof.
27 Upon receipt of a certified copy of an ordinance or resolution author-
28 izing the levy of a local retailers' sales tax, the state director of taxation
29 shall cause such taxes to be collected within or without the boundaries of
30 such taxing subdivision at the same time and in the same manner provided
31 for the collection of the state retailers' sales tax. All moneys collected by
32 the director of taxation under the provisions of this section shall be cred-
33 ited to a county and city retailers' sales tax fund which fund is hereby
34 established in the state treasury. Any refund due on any county or city
35 retailers' sales tax collected pursuant to this act shall be paid out of the
36 sales tax refund fund and reimbursed by the director of taxation from
37 collections of local retailers' sales tax revenue. Except for local retailers'
38 sales tax revenue required to be deposited in the redevelopment bond fund
39 established under K.S.A. 1999 Supp. 74-8927, and amendments thereto
40 all local retailers' sales tax revenue collected within any county or city
41 pursuant to this act shall be apportioned and remitted at least quarterly
42 by the state treasurer, on instruction from the director of taxation, to the
43 treasurer of such county or city.

8
1 The director of taxation shall provide, upon request by a city or county
2 clerk or treasurer of any city or county levying a local retailers' sales tax,
3 a monthly report identifying each retailer having a place of business in
4 such city or county and setting forth the amount of such tax remitted by
5 each retailer during the preceding month. Such report shall be made
6 available to the clerk or treasurer of such city or county within a reason-
7 able time after it has been requested from the director of taxation. The
8 director of taxation shall be allowed to assess a reasonable fee for the
9 issuance of such report. Information received by any city or county pur-
10 suant to this section shall be confidential, and it shall be unlawful for any
11 officer or employee of such city or county to divulge any such information
12 in any manner. Any violation of this paragraph by a city or county officer
13 or employee is a class B misdemeanor, and such officer or employee shall
14 be dismissed from office.
15 Sec. 3. K.S.A. 1999 Supp. 12-187, 12-189 and 12-189c are hereby
16 repealed.
17 Sec. 4. This act shall take effect and be in force from and after its
18 publication in the statute book.