12-187.   Countywide and city retailers' sales taxes;procedure for imposition; election required; rate; use of revenue; validationof certain elections; continuationin effect of certain taxes; authority for imposition; statement ofpurpose.(a) No city shall impose a retailers' sales tax under the provisionsof this act without the governing body of such city having first submitted suchproposition to and having received the approval of a majority of the electorsof the city voting thereon at an election called and held therefor. Thegoverning body of any city may submit the question of imposing a retailers'sales tax and the governing body shall be required to submit the question uponsubmission of a petition signed by electors of such city equal in number to notless than 10% of the electors of such city.

      (b) (1)   The board of county commissioners of any county may submit thequestion of imposing a countywide retailers' sales tax to the electors at anelection called and held thereon, and any such board shall be required tosubmit the question upon submission of a petition signed by electors of suchcounty equal in number to not less than 10% of the electors of such county whovoted at the last preceding general election for the office of secretary ofstate, or upon receiving resolutions requesting such an election passed by notless than 2/3 of the membership of the governing body of each of one or morecities within such county which contains a population of not less than 25% ofthe entire population of the county, or upon receiving resolutions requestingsuch an election passed by 2/3 of the membership of the governing body of eachof one or more taxing subdivisions within such county which levy not less than25% of the property taxes levied by all taxing subdivisions within the county.

      (2)   The board of county commissioners of Anderson, Atchison, Barton,Brown, Butler,Chase, Cowley, Cherokee, Crawford, Ford, Franklin, Jefferson,Linn, Lyon, Marion,Miami, Montgomery, Neosho, Osage, Ottawa, Reno, Riley, Saline, Seward,Sumner,Wabaunsee, Wilson and Wyandotte counties may submit the question of imposing acountywide retailers' sales tax and pledging the revenue received therefrom forthe purpose of financing the construction or remodeling of a courthouse, jail,law enforcement center facility or other county administrative facility, to theelectors at an election called and held thereon. The tax imposed pursuant tothis paragraph shall expire when sales tax sufficient to pay all of the costsincurred in the financing of such facility has been collected by retailers asdetermined by the secretary of revenue. Nothing in this paragraph shall beconstrued to allow the rate of tax imposed by Butler, Chase, Cowley, Lyon,Montgomery, Neosho, Riley, Sumner or Wilson county pursuant to this paragraphto exceed or be imposed at any rate other than the rates prescribed in K.S.A.12-189, and amendments thereto.

      (3) (A)   Except as otherwise provided in this paragraph, the result ofthe election held on November 8, 1988, on the question submitted by the boardof county commissioners of Jackson county for the purpose of increasing itscountywide retailers' sales tax by 1% is hereby declared valid, and therevenue received therefrom by the county shall be expended solely for thepurpose of financing the Banner Creek reservoir project. The tax imposedpursuant to this paragraph shall take effect on the effective date of this actand shall expire not later than five years after such date.

      (B)   The result of the election held on November 8, 1994, on the questionsubmitted by the board of county commissioners of Ottawa county for the purposeof increasing its countywide retailers' sales tax by 1% is hereby declaredvalid, and the revenue received therefrom by the county shall be expendedsolely for the purpose of financing the erection, construction and furnishingof a law enforcement center and jail facility.

      (C)   Except as otherwise provided in this paragraph, the result of theelection held on November 2, 2004, on the question submitted by the board ofcounty commissioners of Sedgwick county for the purpose of increasing itscountywide retailers' sales tax by 1% is hereby declared valid, and the revenuereceived therefrom by the county shall be used only to pay the costs of: (i)Acquisition of a site and constructing and equipping thereon a new regionalevents center, associated parking and infrastructure improvements and relatedappurtenances thereto, to be located in the downtown area of the city ofWichita, Kansas, (the "downtown arena"); (ii) design for the Kansas coliseumcomplex and construction of improvements to the pavilions; and (iii)establishing an operating and maintenance reserve for the downtown arena andthe Kansas coliseum complex. The tax imposed pursuant to this paragraph shallcommence on July 1, 2005, and shall terminate not later than 30 months afterthe commencement thereof.

      (D)   Except as otherwise provided in this paragraph, the result of theelection held on August 5, 2008, on the question submitted by the board ofcounty commissioners of Lyon county for the purpose of increasing itscountywide retailers' sales tax by 1% is hereby declared valid, and the revenuereceived therefrom by the county shall be expended for the purposes of advalorem tax reduction and capital outlay. The tax imposed pursuant tothis paragraph shallterminate notlater than five years after the commencement thereof.

      (E)   Except as otherwise provided in this paragraph, the result of theelection held on August 5, 2008, on the question submitted by the board ofcounty commissioners of Rawlins county for the purpose of increasing itscountywide retailers' sales tax by .75% is hereby declared valid, and therevenuereceived therefrom by the county shall be expended for the purposes offinancing the costs of a swimming pool. The tax imposed pursuant tothis paragraph shall terminate notlater than 15 years after the commencement thereof or upon payment of all costsauthorized pursuant to this paragraph in the financing of such project.

      (4)   The board of county commissioners of Finney and Ford counties may submitthe question of imposing a countywide retailers' sales tax at the rate of .25%and pledging the revenue received therefrom for the purpose of financing all orany portion of the cost to be paid by Finney or Ford county for construction ofhighway projects identified as system enhancements under the provisions ofparagraph (5) of subsection (b) of K.S.A. 68-2314, and amendments thereto, tothe electors at an election called and held thereon. Such election shall becalled and held in the manner provided by the general bond law. The tax imposedpursuant to this paragraph shall expire upon the payment of all costsauthorized pursuant to this paragraph in the financing of such highwayprojects. Nothing in this paragraph shall be construed to allow the rate of taximposed by Finney or Ford county pursuant to this paragraph to exceed themaximum rate prescribed in K.S.A. 12-189, and amendments thereto. If any fundsremain upon the payment of all costs authorized pursuant to this paragraph inthe financing of such highway projects in Finney county, the state treasurershall remit such funds to the treasurer of Finney county and upon receipt ofsuch moneys shall be deposited to the credit of the county road and bridgefund. If any funds remain upon the payment of all costs authorized pursuant tothis paragraph in the financing of such highway projects in Ford county, thestate treasurer shall remit such funds to the treasurer of Ford county and uponreceipt of such moneys shall be deposited to the credit of the county road andbridge fund.

      (5)   The board of county commissioners of any county may submit thequestion of imposing a retailers' sales tax at the rate of .25%, .5%, .75% or1% and pledging the revenue received therefrom for the purpose of financing theprovision of health care services, as enumerated in the question, to theelectors at an election called and held thereon. Whenever any county imposes atax pursuant to this paragraph, any tax imposed pursuant to paragraph (2) ofsubsection (a) by any city located in such county shall expire upon theeffective date of the imposition of the countywide tax, and thereafter thestate treasurer shall remit to each such city that portion of the countywidetax revenue collected by retailers within such city as certified by thedirector of taxation. The tax imposed pursuant to this paragraph shall bedeemed to be in addition to the rate limitations prescribed in K.S.A. 12-189,and amendments thereto. As used in this paragraph, health care services shallinclude but not be limited to the following: Local health departments, city orcounty hospitals, city or county nursing homes, preventive health care servicesincluding immunizations, prenatal care and the postponement of entry intonursing homes by home care services, mental health services, indigent healthcare, physician or health care worker recruitment, health education, emergencymedical services, rural health clinics, integration of health care services,home health services and rural health networks.

      (6)   The board of county commissioners of Allen county may submit thequestion of imposing a countywide retailers' sales tax at the rate of .5% andpledging the revenue received therefrom for the purpose of financing the costsof operation and construction of a solid waste disposal area or themodification of an existing landfill to comply with federal regulations to theelectors at an election called and held thereon. The tax imposed pursuant tothis paragraph shall expire upon the payment of all costs incurred in thefinancing of the project undertaken. Nothing in this paragraph shall beconstrued to allow the rate of tax imposed by Allen county pursuant to thisparagraph to exceed or be imposed at any rate other than the rates prescribedin K.S.A. 12-189 and amendments thereto.

      (7)   The board of county commissioners of Clay, Dickinson and Miami county maysubmit the question of imposing a countywide retailers' sales tax at the rateof .50% in the case of Clay and Dickinson county and at a rate of up to 1% inthe case of Miami county, and pledging the revenue received therefrom for thepurpose of financing the costs of roadway construction and improvementto the electors at an election called and held thereon. Except as otherwiseprovided, the tax imposed pursuant to this paragraph shall expire afterfive years from the date such tax is first collected. The result of theelection held on November 2, 2004, on the question submitted by the board ofcounty commissioners of Miami county for the purpose of extending for anadditional five-year period the countywide retailers' sales tax imposedpursuant to this subsection in Miami county is hereby declared valid. Thecountywide retailers' sales tax imposed pursuant to this subsection in Clayand Miami county may be extended or reenacted for additional five-yearperiods upon the board of county commissioners of Clay and Miami countysubmitting such question to the electors at an election called and held thereonfor each additional five-year period as provided by law.

      (8)   The board of county commissioners of Sherman county may submit thequestion of imposing a countywide retailers' sales tax at the rate of 1% andpledging the revenue received therefrom for the purpose of financing the costsof street and roadway improvements to the electors at an election called andheld thereon. The tax imposed pursuant to this paragraph shall expire uponpayment of all costs authorized pursuant to this paragraph in the financing ofsuch project.

      (9)   The board of county commissioners of Cowley, Crawford, Russell andWoodson county may submit the question of imposing a countywide retailers'sales tax at the rate of .5% in the case of Crawford, Russell andWoodson county and at a rate of up to .25%, in the case of Cowley county andpledging the revenue received therefrom for the purpose of financing economicdevelopment initiatives or public infrastructure projects. The tax imposedpursuant to this paragraph shall expire after five years from the date such taxis first collected.

      (10)   The board of county commissioners of Franklin county may submitthe question of imposing a countywide retailers' sales tax at the rate of .25%and pledging the revenue received therefrom for the purpose of financingrecreational facilities. The tax imposed pursuant to this paragraph shallexpire upon payment of all costs authorized in financing such facilities.

      (11)   The board of county commissioners of Douglas county may submit thequestion of imposing a countywide retailers' sales tax at the rate of .25% andpledging the revenue received therefrom for the purposes of preservation,access and management of open space, and for industrial and business parkrelated economic development.

      (12)   The board of county commissioners of Shawnee county may submit thequestion of imposing a countywide retailers' sales tax at the rate of .25% andpledging the revenue received therefrom to the city of Topeka for the purposeof financing the costs of rebuilding the Topeka boulevard bridge and otherpublic infrastructure improvements associated with such project to theelectors at an election called and held thereon. The tax imposed pursuant tothis paragraph shall expire upon payment of all costs authorized in financingsuch project.

      (13)   The board of county commissioners of Jackson county may submit thequestion of imposing a countywide retailers' sales tax at a rate of .4% andpledging the revenue received therefrom as follows: 50% of such revenues forthe purpose of financing for economic development initiatives; and 50% of suchrevenues for the purpose of financing public infrastructure projects to theelectors at an election called and held thereon. The tax imposed pursuant tothis paragraph shall expire after seven years from the date such taxis first collected.

      (14)   The board of county commissioners of Neosho county may submit thequestion of imposing a countywide retailers' sales tax at the rate of .5% andpledging the revenue received therefrom for the purpose of financing the costsof roadway construction and improvement to the electors at an election calledand held thereon. The tax imposed pursuant to this paragraph shall expire uponpayment of all costs authorized pursuant to this paragraph in the financing ofsuch project.

      (15)   The board of county commissioners of Saline county may submit thequestion of imposing a countywide retailers' sales tax at the rate of up to .5%and pledging the revenue received therefrom for the purpose of financing thecosts of construction and operation of an expo center to the electors at anelection called and held thereon. The tax imposed pursuant to this paragraphshall expire after five years from the date such tax is first collected.

      (16)   The board of county commissioners of Harvey county may submit thequestion of imposing a countywide retailers' sales tax at the rate of 1.0% andpledging the revenue received therefrom for the purpose of financing the costsof property tax relief, economic development initiatives and publicinfrastructure improvements to the electors at an election called and heldthereon.

      (17)   The board of county commissioners of Atchison county may submit thequestion of imposing a countywide retailers' sales tax at the rate of .25% andpledging the revenue received therefrom for the purpose of financing the costsof construction and maintenance of sports and recreational facilities to theelectors at an election called and held thereon. The tax imposed pursuant tothis paragraph shall expire upon payment of all costs authorized in financingsuch facilities.

      (18)   The board of county commissioners of Wabaunsee county may submit thequestion of imposing a countywide retailers' sales tax at the rate of .5% andpledging the revenue received therefrom for the purpose of financing the costsof bridge and roadway construction and improvement to the electors at anelection called and held thereon. The tax imposed pursuant to this paragraphshall expire after 15 years from the date such tax is first collected.

      (19)   The board of county commissioners of Jefferson county may submit thequestion of imposing a countywide retailers' sales tax at the rate of 1% andpledging the revenue received therefrom for the purpose of financing the costsof roadway construction and improvement to the electors at an election calledand held thereon. The tax imposed pursuant to this paragraph shall expire aftersix years from the date such tax is first collected. The countywide retailers'sales tax imposed pursuant to this paragraph may be extended or reenacted foradditional six-year periods upon the board of county commissioners of Jeffersoncounty submitting such question to the electors at an election called and heldthereon for each additional six-year period as provided by law.

      (20)   The board of county commissioners of Riley county may submit thequestion of imposing a countywide retailers' sales tax at the rate of up to 1%and pledging the revenue received therefrom for the purpose of financingthe costs of bridge and roadway construction and improvement to the electors atan election called and held thereon. The tax imposed pursuant to this paragraphshall expire after five years from the date such tax is first collected.

      (21)   The board of county commissioners of Johnson county may submit thequestion of imposing a countywide retailers' sales tax at the rate of .25% andpledging the revenue received therefrom for the purpose of financing theconstruction and operation costs of public safety projects, including, but notlimited to, a jail, detention center, sheriff's resource center, crime lab orother county administrative or operational facility dedicated to public safety,to the electors at an election called and held thereon. The tax imposedpursuant to this paragraph shall expire after 10 years from the date such taxis first collected. The countywide retailers' sales tax imposed pursuant tothis subsection may be extended or reenacted for additional periods notexceeding 10 years upon the board of county commissioners of Johnson countysubmitting such question to the electors at an election called and held thereonfor each additional ten-year period as provided by law.

      (22)   The board of county commissioners of Wilson county may submit thequestion of imposing a countywide retailers' sales tax at the rate of up to 1%and pledging the revenue received therefrom for the purpose of financing thecosts of roadway construction and improvements to federal highways, thedevelopment of a new industrial park and other public infrastructureimprovements to the electors at an election called and held thereon. The taximposed pursuant to this paragraph shall expire upon payment of all costsauthorized pursuant to this paragraph in the financing of such project orprojects.

      (23)   The board of county commissioners of Butler county may submit thequestion of imposing a countywide retailers' sales tax at the rate of either.25%, .5%, .75% or 1% and pledging the revenue received therefrom for thepurpose of financing the costs of public safety capital projects or bridge androadway construction projects, or both, to the electors at an election calledand held thereon. The tax imposed pursuant to this paragraph shall expire uponpayment of all costs authorized in financing such projects.

      (24)   The board of county commissioners of Barton county may submit thequestion of imposing a countywide retailers' sales tax at the rate of up to .5%and pledging the revenue received therefrom for the purpose of financing thecosts of roadway and bridge construction and improvement and infrastructuredevelopment and improvement to the electors at an election called and heldthereon. The tax imposed pursuant to this paragraph shall expire after 10 yearsfrom the date such tax is first collected.

      (25)   The board of county commissioners of Jefferson county may submit thequestion of imposing a countywide retailers' sales tax at the rate of .25% andpledging the revenue received therefrom for the purpose of financing the costsof the county's obligation as participating employer to make employercontributions and other required contributions to the Kansas public employeesretirement system for eligible employees of the county who are members of theKansas police and firemen's retirement system, to the electors at an electioncalled and held thereon. The tax imposed pursuant to this paragraph shallexpire upon payment of all costs authorized in financing such purpose.

      (c)   The boards of county commissioners of any two or more contiguouscounties, upon adoption of a joint resolution by such boards, may submitthe question of imposing a retailers' sales tax within such counties tothe electors of such counties at an election called and held thereon andsuch boards of any two or more contiguous counties shall be required tosubmit such question upon submission of a petition in each of suchcounties, signed by a number of electors of each of such counties wheresubmitted equal in number to not less than 10% of the electors of each of suchcounties who voted at the last preceding general election for the office ofsecretary of state, or upon receiving resolutions requesting such an electionpassed by not less than 2/3 of the membership of the governing body of each ofone or more cities within each of such counties which contains a population ofnot less than 25% of the entire population of each of such counties, or uponreceiving resolutions requesting such an election passed by 2/3 of themembership of the governing body of each of one or more taxing subdivisionswithin each of such counties which levy not less than 25% of the property taxeslevied by all taxing subdivisions within each of such counties.

      (d)   Any city retailers' sales tax being levied bya city prior to July 1, 2006, shallcontinue in effect until repealed in the mannerprovided herein for the adoption and approval of such tax or until repealed bythe adoption of an ordinance for such repeal. Any countywide retailers'sales tax in the amount of .5% or 1% in effect on July 1, 1990, shall continuein effect until repealed in the manner provided herein for the adoption andapproval of such tax.

      (e)   Any city or county proposing to adopt a retailers' sales tax shall givenotice of its intention to submit such proposition for approval by the electorsin the manner required by K.S.A. 10-120, and amendments thereto. The noticesshall state the time of the election and the rate and effective date of theproposed tax. If a majority of the electors voting thereon at such electionfail to approve the proposition, such proposition may be resubmitted under theconditions and in the manner provided in this act for submission of theproposition. If a majority of the electors voting thereon at such electionshall approve the levying of such tax, the governing body of any such city orcounty shall provide by ordinance or resolution, as the case may be, for thelevy of the tax. Any repeal of such tax or any reduction or increase in therate thereof, within the limits prescribed by K.S.A. 12-189, and amendmentsthereto, shall be accomplished in the manner provided herein for the adoptionand approval of such tax except that the repeal of any such city retailers'sales tax may be accomplished by the adoption of an ordinance so providing.

      (f)   The sufficiency of the number of signers of anypetition filed under thissection shall be determined by the county election officer. Every election heldunder this act shall be conducted by the county election officer.

      (g)   The governing body of the city or county proposing tolevy anyretailers' sales tax shall specify the purpose or purposes for which therevenue would be used, and a statement generally describing such purpose orpurposes shall be included as a part of the ballot proposition.

      History:   L. 1978, ch. 56, § 1;L. 1982, ch. 64, § 2;L. 1983, ch. 57, § 1;L. 1987, ch. 63, § 1;L. 1988, ch. 73, § 1;L. 1989, ch. 57, § 1;L. 1990, ch. 68, § 3;L. 1990, ch. 69, § 1;L. 1992, ch. 198, § 5;L. 1992, ch. 279, § 1;L. 1992, ch. 251, § 1;L. 1993, ch. 240, § 1;L. 1994, ch. 354, § 1;L. 1995, ch. 12, § 1;L. 1995, ch. 246, § 1;L. 1998, ch. 11, § 1;L. 1998, ch. 188, § 1;L. 1999, ch. 1, § 2;L. 2000, ch. 140, § 1;L. 2002, ch. 185, § 34;L. 2003, ch. 147, § 32;L. 2004, ch. 173, § 3;L. 2005, ch. 47, § 1;L. 2005, ch. 186, § 2;L. 2006, ch. 9, § 1;L. 2006, ch. 191, § 1;L. 2007, ch. 158, § 6;L. 2007, ch. 195, § 52;L. 2008, ch. 100, § 3;L. 2009, ch. 1, § 1; Mar. 5.