12-189.   Same; rates, general and special, exceptionsfor certain counties; administration and collectionby state; refunds; remittance to cities and counties; monthly reports;confidentiality requirements.The rate of anycity retailers' sales tax shall be fixed in increments of .05%and in an amount notto exceed 2% for general purposes and not to exceed 1% for special purposeswhich shall be determined by the governing body of the city.For any retailers' sales tax imposed by a city for specialpurposes, such city shall specify the purposes for which such tax is imposed.All such special purpose retailers' sales taxes imposed by a city shall expireafter 10 years from the date such tax is first collected. The rate of anycountywide retailers' sales tax shall be fixed in anamount of either .25%, .5%, .75% or 1% which amount shall be determined by theboard of county commissioners, except that:

      (a)   The board of county commissioners of Wabaunsee county, for the purposesof paragraph (2) of subsection (b) of K.S.A. 12-187, and amendments thereto,may fix such rate at 1.25%; the board of county commissioners of Osage orReno county, for the purposes of paragraph (2) of subsection (b) of K.S.A.12-187, and amendments thereto, may fix such rate at 1.25% or 1.5%; the boardof county commissioners of Cherokee, Crawford, Ford, Saline, Seward orWyandotte county, for the purposes of paragraph (2) of subsection (b) of K.S.A.12-187, and amendments thereto, may fix such rate at 1.5%, the board of countycommissioners of Atchison county, for the purposes of paragraph (2) ofsubsection (b) of K.S.A. 12-187, and amendments thereto, may fix such rate at1.5% or 1.75%; the board of county commissioners of Anderson,Barton, Jefferson or Ottawa county, for the purposes of paragraph (2) ofsubsection (b) of K.S.A. 12-187, and amendments thereto, may fix such rate at2%; the board of county commissioners of Marion county, for thepurposesof paragraph (2) of subsection (b) of K.S.A. 12-187, and amendments thereto,may fix such rate at 2.5%;the board of county commissioners of Franklin, Linn and Miamicounties,forthe purposes of paragraph (2) of subsection (b) of K.S.A. 12-187, andamendments thereto, may fix such rate at a percentage which is equal to the sumof the rate allowed to be imposed by the respective board of countycommissioners on July 1, 2007, plus up to 1.0%;and the board of county commissioners of Brown county, for thepurposes of paragraph (2) of subsection (b) of K.S.A. 12-187, and amendmentsthereto, may fix such rate at up to 2%;

      (b)   the board of county commissioners of Jackson county, for the purposes ofparagraph (3) of subsection (b) of K.S.A. 12-187, and amendments thereto,may fix such rate at 2%;

      (c)   the boards of county commissioners of Finney and Ford counties, for thepurposes of paragraph (4) of subsection (b) of K.S.A. 12-187, and amendmentsthereto, may fix such rate at .25%;

      (d)   the board of county commissioners of any county for the purposes ofparagraph (5) of subsection (b) of K.S.A. 12-187, and amendments thereto, mayfix such rate at a percentage which is equal to the sum of the rate allowed tobe imposed by a board of county commissioners on the effective date of this actplus .25%, .5%, .75% or 1%, as the case requires;

      (e)   the board of county commissioners of Dickinson county, for the purposesof paragraph (7) of subsection (b) of K.S.A. 12-187, and amendments thereto,may fix such rate at 1.5%, and the board of county commissioners of Miamicounty, for the purposes of paragraph (7) of subsection (b) of K.S.A. 12-187,and amendments thereto, may fix such rate at 1.25%, 1.5%, 1.75% or 2%;

      (f)   the board of county commissioners of Sherman county, for the purposesof paragraph (8) of subsection (b) of K.S.A. 12-187, and amendments thereto,may fix such rate at 2.25%;

      (g)   the board of county commissioners of Crawford or Russell countyfor the purposes of paragraph (9) of subsection (b) of K.S.A. 12-187, andamendments thereto, may fix such rate at 1.5%;

      (h)   the board of county commissioners of Franklin county, for the purposes ofparagraph (10) of subsection (b) of K.S.A. 12-187, and amendments thereto, mayfix such rate at 1.75%;

      (i)   the board of county commissioners of Douglas county, for the purposesof paragraph (11) of subsection (b) of K.S.A. 12-187, and amendments thereto,may fix such rate at 1.25%;

      (j)   the board of county commissioners of Jackson county, for the purposes ofsubsection (b)(13) of K.S.A. 12-187 and amendments thereto, may fix such rateat 1.4%;

      (k)   the board of county commissioners of Sedgwick county, for the purposes ofparagraph (3)(C) of subsection (b) of K.S.A. 12-187, and amendments thereto,may fix such rate at 2%;

      (l)   the board of county commissioners of Neosho county, for the purposes ofparagraph (14) of subsection (b) of K.S.A. 12-187, and amendments thereto, mayfix such rate at 1.0% or 1.5%;

      (m)   the board of county commissioners of Saline county, for the purposes ofsubsection (15) of subsection (b) of K.S.A. 12-187, and amendments thereto, mayfix such rate at up to 1.5%;

      (n)   the board of county commissioners of Harvey county, for the purposes ofparagraph (16) of subsection (b) of K.S.A. 12-187, and amendments thereto, mayfix such rate at 2.0%;

      (o)   the board of county commissioners of Atchison county, for the purpose ofparagraph (17) of subsection (b) of K.S.A. 12-187, and amendments thereto, mayfix such rate at a percentage which is equal to the sum of the rate allowed tobe imposed by the board of county commissioners of Atchison county on theeffective date of this act plus .25%;

      (p)   the board of county commissioners of Wabaunsee county, for the purposeof paragraph (18) of subsection (b) of K.S.A. 12-187, and amendments thereto,may fix such rateat a percentage which is equal to the sum of the rate allowed to be imposed bythe board of county commissioners of Wabaunsee county on July 1, 2007, plus.5%;

      (q)   the board of county commissioners of Jefferson county, for the purposeof paragraphs (19) and (25) of subsection (b) ofK.S.A. 12-187, and amendments thereto,may fix such rate at 2.25%;

      (r)   the board of county commissioners of Riley county, for the purpose ofparagraph (20) of subsection (b) of K.S.A. 12-187, and amendments thereto, mayfix such rate at a percentage which is equal to the sum of the rate allowed tobe imposed by the board of county commissioners of Riley county on July 1,2007, plus up to 1%;

      (s)   the board of county commissioners of Johnson county for the purposesof paragraph (21) of subsection (b) of K.S.A. 12-187, and amendments thereto,may fix such rate at a percentage which is equal to the sum of the rate allowedto be imposed by the board of county commissioners of Johnson county on July 1,2007, plus .25%;

      (t)   the board of county commissioners of Wilson county for the purposes ofparagraph (22) of subsection (b) of K.S.A. 12-187, and amendments thereto, mayfix such rate at up to 2%;

      (u)   the board of county commissioners of Butler county for the purposes ofparagraph (23) of subsection (b) of K.S.A. 12-187, and amendments thereto, mayfix such rate at a percentage which is equal to the sum of the rate otherwiseallowed pursuant to this section, plus .25%, .5%, .75% or 1%;

      (v)   the board of countycommissioners of Barton county, for the purposes of paragraph (24) ofsubsection (b) of K.S.A. 12-187, and amendments thereto, may fix such rate atup to 1.5%;

      (w)   the board of county commissioners of Lyon county, for the purposes ofparagraph (3)(D) of subsection (b) of K.S.A. 12-187, and amendments thereto,may fix such rate at 1.5%; and

      (x)   the board of county commissioners of Rawlins county, for the purposes ofparagraph (3)(E) of subsection (b) of K.S.A. 12-187, and amendmentsthereto, may fix such rate at 1.75%.

      Any county or city levying a retailers' sales tax is hereby prohibited fromadministering or collecting such tax locally, but shall utilize the services ofthe state department of revenue to administer, enforce and collect such tax.Except as otherwise specifically provided in K.S.A. 12-189a, and amendmentsthereto, such tax shall be identical in its application, and exemptionstherefrom, to the Kansas retailers' sales tax act and all laws andadministrative rules and regulations of the state department of revenuerelating to the Kansas retailers' sales tax shall apply to such local sales taxinsofar as such laws and rules and regulations may be made applicable. Thestate director of taxation is hereby authorized to administer, enforce andcollect such local sales taxes and to adopt such rules and regulations as maybe necessary for the efficient and effective administration and enforcementthereof.

      Upon receipt of a certified copy of an ordinance or resolution authorizing thelevy of a local retailers' sales tax, the director of taxation shall cause suchtaxes to be collected within or without the boundaries of such taxingsubdivision at the same time and in the same manner provided for the collectionof the state retailers' sales tax. Such copy shall be submitted to the directorof taxation within 30 days after adoption of any such ordinance or resolution.All moneys collected by the director of taxation under the provisions of thissection shall be credited to a county and city retailers' sales tax fund whichfund is hereby established in the state treasury, except that all moneyscollected by the director of taxation pursuant to the authority granted inparagraph (22) of subsection (b) of K.S.A. 12-187, and amendments thereto,shall be credited to the Wilson county capital improvements fund.Any refund due on any countyor city retailers' sales tax collected pursuant to this act shall be paid outof the sales tax refund fund and reimbursed by the director of taxation fromcollections of local retailers' sales tax revenue. Except for local retailers'sales tax revenue required to be deposited in the redevelopment bond fundestablished under K.S.A. 74-8927, and amendments thereto, all local retailers'sales tax revenue collected within any county or city pursuant to this actshall be apportioned and remitted at least quarterly by the state treasurer, oninstruction from the director of taxation, to the treasurer of such county orcity.

      Revenue that is received from the imposition of a local retailers' sales taxwhich exceeds the amount of revenue required to pay the costs of a specialproject for which such revenue was pledged shall be credited to the city orcounty general fund, as the case requires.

      The director of taxation shall provide, upon request by a city or county clerkor treasurer or finance officer of any city or county levying a localretailers' sales tax, monthly reports identifying each retailer doingbusiness in such city or county or making taxablesales sourced to such city or county, setting forth the tax liability andthe amount of such tax remitted by each retailer during the preceding month andidentifying each business location maintained by the retailer and suchretailer's sales or use tax registration oraccount number. Such report shall be made available to the clerk ortreasurer or finance officer of such city or county within a reasonabletime after it has been requested from the director of taxation. The director oftaxation shall be allowed to assess a reasonable fee for the issuance of suchreport. Information received by any city or county pursuant to this sectionshall be confidential, and it shall be unlawful for any officer or employee ofsuch city or county to divulge any such information in any manner. Anyviolation of this paragraph by a city or county officer or employee is a classA misdemeanor, and such officer or employee shall be dismissedfrom office. Reports of violations of this paragraph shall be investigatedby the attorney general. The district attorney or county attorney and theattorney general shall have authority to prosecute violations of thisparagraph.

      History:   L. 1978, ch. 56, § 3;L. 1979, ch. 326, § 3;L. 1982, ch. 64, § 3;L. 1983, ch. 58, § 3;L. 1986, ch. 66, § 2;L. 1987, ch. 63, § 2;L. 1989, ch. 57, § 2;L. 1990, ch. 68, § 4;L. 1991, ch. 54, § 4;L. 1992, ch. 198, § 6;L. 1992, ch. 279, § 3;L. 1992, ch. 251, § 2;L. 1993, ch. 240, § 2;L. 1994, ch. 354, § 3;L. 1995, ch. 12, § 3;L. 1995, ch. 246, § 2;L. 1998, ch. 11, § 2;L. 1998, ch. 188, § 3;L. 1999, ch. 1, § 3;L. 2000, ch. 140, § 3;L. 2001, ch. 67, § 1;L. 2002, ch. 185, § 35;L. 2003, ch. 147, § 33;L. 2005, ch. 47, § 2;L. 2005, ch. 186, § 3;L. 2005, ch. 186, § 4;L. 2006, ch. 9, § 2;L. 2006, ch. 191, § 2;L. 2007, ch. 158, § 7;L. 2007, ch. 195, § 53;L. 2008, ch. 100, § 4;L. 2009, ch. 1, § 2; Mar. 5.