Brief (1)
HB 2007, as amended, would allow the Director of Taxation to provide retailer sales tax reports to cities located within counties imposing local sales taxes and to counties within which are located cities imposing local sales taxes. (Current law allows the information to be provided to only those cities and counties levying sales taxes.)
City and county officials receiving such information would be authorized to divulge it solely to financial officers designated by governing bodies.
Similar provisions would be applicable to transient guest tax reports relative to persons doing business in cities and counties imposing such taxes. Specifically, such reports would be made available to officials of cities located within counties imposing transient guest taxes; and to officials of counties within which are located cities imposing transient guest taxes. Officials receiving the transient guest tax information also would be authorized to divulge it solely to designated financial officers.
A final provision of the bill would amend KSA 2000 Supp. 12-1694 to change a requirement regarding the disposition of revenue for transient guest taxes imposed by counties with a population of 300,000 or more and cities located in such counties. A current requirement that no more than 20 percent of such transient guest taxes be expended for tourism promotion would be eliminated, leaving a broader requirement that all revenues be expended for convention and tourism promotion.
Background
The original bill was an interim study recommendation of the Special Committee on Assessment and Taxation.
The House Taxation Committee amendments were suggested by the City of Olathe. Other proponents included the League of Kansas Municipalities.
The Senate Assessment and Taxation Committee eliminated language included in the House Taxation Committee amendments that would have allowed tax information to be divulged to members of city and county governing bodies.
A second Senate Assessment and Taxation Committee amendment included the change in the disposition of revenues for certain transient guest taxes. Senator Taddiken, who suggested this amendment, indicated that the provision would conform with the disposition of revenue requirement in a second set of transient guest tax authorization statutes relating to local units other than those located in counties with a population of 300,000 or more.
The bill is not expected to have a fiscal impact.
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/fulltext.cgi