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Session of 2000
          House Concurrent Resolution No. 5055           By Committee on Taxation           1-26          

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  9             A  PROPOSITION to amend article 11 of the constitution of the state of
10             Kansas by adding a new section thereto relating to the imposition of
11             certain retailers' sales and compensating use taxes for the use and
12             benefit of soil and water conservation; for the development, mainte-
13             nance and operation of state parks and lakes; and for wildlife restora-
14             tion habitat programs.
15            
16             Be it resolved by the Legislature of the State of Kansas, two-thirds of the
17             members elected (or appointed) and qualified to the House of Repre-
18             sentatives and two-thirds of the members elected (or appointed) and
19             qualified to the Senate concurring therein:
20      
21             Section  1. The following proposition to amend the constitution of the
22       state of Kansas shall be submitted to the qualified electors of the state
23       for their approval or rejection: Article 11 of the constitution of the state
24       of Kansas is hereby amended by adding a new section thereto to read as
25       follows:
26             "§  14. (a) (1) On and after January 1, 2001, for the privilege of en-
27       gaging in the business of selling tangible personal property at retail in this
28       state or rendering or furnishing any of the services taxable under the
29       Kansas retailers' sales tax act, there is hereby imposed and there shall be
30       collected and paid a tax at the rate of .25% upon the gross receipts paid
31       therefor.
32             "(2) On and after January 1, 2001, for the privilege of using, storing
33       or consuming within this state any article of tangible personal property,
34       there is hereby imposed and there shall be collected and paid a tax at the
35       rate of .25% upon the gross receipts paid therefor.
36             "(b) Such taxes shall be in addition to all other taxes authorized by
37       law, and shall be identical in their application, exemptions, administration,
38       enforcement and collection as taxes imposed and collected pursuant to
39       the Kansas retailers' sales tax and Kansas compensating tax acts and rules
40       and regulations authorized thereby.
41             "(c) Of all moneys received by the state treasurer pursuant to this
42       section, except that required for the payment of refunds, 50% shall be
43       credited to the soil and water sales tax fund, which is hereby created;
44       25% shall be credited to the state park and lakes sales tax fund, which is

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  1       hereby created; and 25% shall be credited to the wildlife restoration sales
  2       tax fund, which is hereby created. Moneys credited to the soil and water
  3       sales tax fund shall be used only for the saving of the soil and water of
  4       Kansas and for the conservation of the productive power of Kansas ag-
  5       ricultural land. Moneys credited to the state park and lakes sales tax fund
  6       shall be used only for the development, maintenance and operation of
  7       state parks and lakes. Moneys credited to the wildlife restoration sales tax
  8       fund shall be used only for wildlife restoration habitat programs which
  9       are privately maintained. Moneys credited to such funds shall be invested
10       in the manner prescribed by law and all income derived therefrom shall
11       be credited to such funds."
12             Sec.  2. The following statement shall be printed on the ballot with
13       the amendment as a whole:
14        "Explanatory statement. The purpose of this proposition is to allow the
15               voters to decide if the retailers' sales and compensating use tax
16               should be increased by a quarter of a cent and the proceeds be
17               placed in special funds and used only for the purpose of providing
18               additional moneys for the use and benefit of soil and water conser-
19               vation; for the development, maintenance and operation of state
20               parks and lakes; and for wildlife restoration habitat programs.
21              "A vote for this proposition would provide for the imposition of such
22               additional retailers' sales and compensating use taxes and require
23               that the proceeds be used only for the use and benefit of soil and
24               water conservation; for the development, maintenance and opera-
25               tion of state parks and lakes; and for wildlife restoration habitat
26               programs.
27              "A vote against this proposition would provide no constitutional re-
28               quirement for the imposition of additional retailers' sales and com-
29               pensating use taxes for the use and benefit of soil and water con-
30               servation; for the development, maintenance and operation of state
31               parks and lakes; and for wildlife restoration habitat programs."
32                   Sec.  3. This resolution, if approved by two-thirds of the members
33       elected (or appointed) and qualified to the House of Representatives, and
34       two-thirds of the members elected (or appointed) and qualified to the
35       Senate shall be entered on the journals, together with the yeas and nays.
36       The secretary of state shall cause this resolution to be published as pro-
37       vided by law and shall cause the proposed amendment to be submitted
38       to the electors of the state at the general election to be held on November
39       7, 2000.
40