Brief(1)
H.B. 2565, as amended, would authorize the Washburn University Board of Regents to impose a local sales tax of up to 0.65 percent throughout Shawnee County. Imposition of the tax would be subject to a protest petition procedure under which 5 percent of the qualified electors of Shawnee County could force an election on the question, provided signatures are collected within 30 days after final publication of the resolution. Any such election called could be conducted under the provisions of the Mail Ballot Election Act.
A statute relating to the composition of the Washburn Board of Regents would be amended to provide that if such local sales tax is imposed, one member of the board, appointed by the Shawnee County Commission, would be required to be a resident of the county living outside of the Topeka city limits. Upon imposition of the tax, the term of the member from the city-at-large also would lapse.
Washburn would be prohibited, upon the imposition of the sales tax, from levying any property taxes beyond those authorized by K.S.A. 1998 Supp. 13-13a23 (capital outlay levy for 1998 was 3 mills) and K.S.A. 75-6111 (special liability expenses levy for 1998 was 0.311 mills).
Washburn also would be required, upon imposition of such tax, to establish a "sales tax smoothing fund" within its chart of accounts. Sales tax amounts received in excess of revenues budgeted would be required to be deposited in the smoothing fund and held until such time as sales tax receipts fall below the budgeted amount.
Background
The total Washburn property tax levy for 1998 for all purposes was 18.317 mills.
House Committee amendments included insertion of the protest petition provisions and acceleration of the effective date of the bill from the statute book to the Kansas Register.
Another House Committee amendment clarifies that a local compensating (use) tax of up to 0.65 percent would be imposed on motor vehicles and watercraft upon imposition of the sales tax.
The House Committee of the Whole amended the bill to clarify that the provisions of K.S.A. 12-191 and 12-191a would apply to the Washburn sales tax and to establish the smoothing fund provisions.
The Senate Ways and Means Committee amendments are technical in nature.
1. *Supplemental notes are prepared by the Legislative Research Department and do not express legislative intent. The supplemental note and fiscal note for this bill may be accessed on the Internet at http://www.ink.org/public/legislative/bill_search.html