12-189. Same; rates, general and special, exceptions for certain counties; administration and collection by state; refunds; remittance to cities and counties; monthly reports; confidentiality requirem
12-189
12-189. Same; rates, general and special, exceptions
for certain counties; administration and collection
by state; refunds; remittance to cities and counties; monthly reports;
confidentiality requirements.
The rate of any
city retailers' sales tax shall be fixed in increments of .05%
and in an amount not
to exceed 2% for general purposes and not to exceed 1% for special purposes
which shall be determined by the governing body of the city.
For any retailers' sales tax imposed by a city for special
purposes, such city shall specify the purposes for which such tax is imposed.
All such special purpose retailers' sales taxes imposed by a city shall expire
after 10 years from the date such tax is first collected. The rate of any
countywide retailers' sales tax shall be fixed in an
amount of either .25%, .5%, .75% or 1% which amount shall be determined by the
board of county commissioners, except that:
(a) The board of county commissioners of Wabaunsee 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%; the board of county commissioners of Osage or
Reno 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 board
of county commissioners of Cherokee, Crawford, Ford, Saline, Seward or
Wyandotte 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 county
commissioners of Atchison 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% or 1.75%; the board of county commissioners of Anderson,
Barton, Jefferson or Ottawa county, for the purposes of paragraph (2) of
subsection (b) of K.S.A. 12-187, and amendments thereto, may fix such rate at
2%; the board of county commissioners of Marion county, for the
purposes
of 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 Miami
counties,
for
the purposes of paragraph (2) 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 allowed to be imposed by the respective board of county
commissioners on July 1, 2007, plus up to 1.0%;
and the board of county commissioners of Brown county, for the
purposes of paragraph (2) of subsection (b) of K.S.A. 12-187, and amendments
thereto, may fix such rate at up to 2%;
(b) the board of county commissioners of Jackson county, for the purposes of
paragraph (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 the
purposes of paragraph (4) of subsection (b) of K.S.A. 12-187, and amendments
thereto, may fix such rate at .25%;
(d) the board of county commissioners of any county for the purposes of
paragraph (5) 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 allowed to
be imposed by a board of county commissioners on the effective date of this act
plus .25%, .5%, .75% or 1%, as the case requires;
(e) the board of county commissioners of Dickinson county, for the purposes
of 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 Miami
county, 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 purposes
of 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 county
for the purposes of paragraph (9) of subsection (b) of K.S.A. 12-187, and
amendments thereto, may fix such rate at 1.5%;
(h) the board of county commissioners of Franklin county, for the purposes of
paragraph (10) of subsection (b) of K.S.A. 12-187, and amendments thereto, may
fix such rate at 1.75%;
(i) the board of county commissioners of Douglas county, for the purposes
of 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 of
subsection (b)(13) of K.S.A. 12-187 and amendments thereto, may fix such rate
at 1.4%;
(k) the board of county commissioners of Sedgwick county, for the purposes of
paragraph (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 of
paragraph (14) of subsection (b) of K.S.A. 12-187, and amendments thereto, may
fix such rate at 1.0% or 1.5%;
(m) the board of county commissioners of Saline county, for the purposes of
subsection (15) of subsection (b) of K.S.A. 12-187, and amendments thereto, may
fix such rate at up to 1.5%;
(n) the board of county commissioners of Harvey county, for the purposes of
paragraph (16) of subsection (b) of K.S.A. 12-187, and amendments thereto, may
fix such rate at 2.0%;
(o) the board of county commissioners of Atchison county, for the purpose of
paragraph (17) 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 allowed to
be imposed by the board of county commissioners of Atchison county on the
effective date of this act plus .25%;
(p) the board of county commissioners of Wabaunsee county, for the purpose
of paragraph (18) 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 allowed to be imposed by
the board of county commissioners of Wabaunsee county on July 1, 2007, plus
.5%;
(q) the board of county commissioners of Jefferson county, for the purpose
of paragraphs (19) and (25) of subsection (b) of
K.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 of
paragraph (20) 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 allowed to
be 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 purposes
of 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 allowed
to 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 of
paragraph (22) of subsection (b) of K.S.A. 12-187, and amendments thereto, may
fix such rate at up to 2%;
(u) the board of county commissioners of Butler county for the purposes of
paragraph (23) 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 otherwise
allowed pursuant to this section, plus .25%, .5%, .75% or 1%;
(v) the board of county
commissioners of Barton county, for the purposes of paragraph (24) of
subsection (b) of K.S.A. 12-187, and amendments thereto, may fix such rate at
up to 1.5%;
(w) the board of county commissioners of Lyon county, for the purposes of
paragraph (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 of
paragraph (3)(E) of subsection (b) of K.S.A. 12-187, and amendments
thereto, may fix such rate at 1.75%.
Any county or city levying a retailers' sales tax is hereby prohibited from
administering or collecting such tax locally, but shall utilize the services of
the state department of revenue to administer, enforce and collect such tax.
Except as otherwise specifically provided in K.S.A. 12-189a, and amendments
thereto, such tax shall be identical in its application, and exemptions
therefrom, to the Kansas retailers' sales tax act and all laws and
administrative rules and regulations of the state department of revenue
relating to the Kansas retailers' sales tax shall apply to such local sales tax
insofar as such laws and rules and regulations may be made applicable. The
state director of taxation is hereby authorized to administer, enforce and
collect such local sales taxes and to adopt such rules and regulations as may
be necessary for the efficient and effective administration and enforcement
thereof.
Upon receipt of a certified copy of an ordinance or resolution authorizing the
levy of a local retailers' sales tax, the director of taxation shall cause such
taxes to be collected within or without the boundaries of such taxing
subdivision at the same time and in the same manner provided for the collection
of the state retailers' sales tax. Such copy shall be submitted to the director
of taxation within 30 days after adoption of any such ordinance or resolution.
All moneys collected by the director of taxation under the provisions of this
section shall be credited to a county and city retailers' sales tax fund which
fund is hereby established in the state treasury, except that all moneys
collected by the director of taxation pursuant to the authority granted in
paragraph (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 county
or city retailers' sales tax collected pursuant to this act shall be paid out
of the sales tax refund fund and reimbursed by the director of taxation from
collections of local retailers' sales tax revenue. Except for local retailers'
sales tax revenue required to be deposited in the redevelopment bond fund
established under K.S.A. 74-8927, and amendments thereto, all local retailers'
sales tax revenue collected within any county or city pursuant to this act
shall be apportioned and remitted at least quarterly by the state treasurer, on
instruction from the director of taxation, to the treasurer of such county or
city.
Revenue that is received from the imposition of a local retailers' sales tax
which exceeds the amount of revenue required to pay the costs of a special
project for which such revenue was pledged shall be credited to the city or
county general fund, as the case requires.
The director of taxation shall provide, upon request by a city or county clerk
or treasurer or finance officer of any city or county levying a local
retailers' sales tax, monthly reports identifying each retailer doing
business in such city or county or making taxable
sales sourced to such city or county, setting forth the tax liability and
the amount of such tax remitted by each retailer during the preceding month and
identifying each business location maintained by the retailer and such
retailer's sales or use tax registration or
account number. Such report shall be made available to the clerk or
treasurer or finance officer of such city or county within a reasonable
time after it has been requested from the director of taxation. The director of
taxation shall be allowed to assess a reasonable fee for the issuance of such
report. Information received by any city or county pursuant to this section
shall be confidential, and it shall be unlawful for any officer or employee of
such city or county to divulge any such information in any manner. Any
violation of this paragraph by a city or county officer or employee is a class
A misdemeanor, and such officer or employee shall be dismissed
from office. Reports of violations of this paragraph shall be investigated
by the attorney general. The district attorney or county attorney and the
attorney general shall have authority to prosecute violations of this
paragraph.
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.