12-192.   Same; apportionment of revenuefrom countywide retailers' sales tax between county and cities located therein,exceptions; notification of state sales tax collectedin county for preceding year; county clerks to provide secretary informationnecessary for apportionment.(a) Except as otherwise provided by subsection (b), (d) or (h), all revenuereceived by the director of taxation from a countywide retailers' sales taxshall be apportioned among the county and each city located in such county inthe following manner: (1) One-half of all revenue received by the director oftaxation shall be apportioned among the county and each city located in suchcounty in the proportion that the total tangible property tax levies made insuch county in the preceding year for all funds of each such governmental unitbear to the total of all such levies made in the preceding year, and (2) 1/2 ofall revenue received by the director of taxation from such countywideretailers' sales tax shall be apportioned among the county and each citylocated in such county, first to the county that portion of the revenue equalto the proportion that the population of the county residing in theunincorporated area of the county bears to the total population of the county,and second to the cities in the proportion that the population of each citybears to the total population of the county, except that no persons residingwithin the Fort Riley military reservation shall be included in thedetermination of the population of any city located within Riley county. Allrevenue apportioned to a county shall be paid to its county treasurer and shallbe credited to the general fund of the county.

      (b) (1)   In lieu of the apportionment formulaprovidedin subsection (a), all revenue received by the director of taxation from acountywide retailers' sales tax imposed within Johnson county at the rate of.75%, 1% or 1.25% after July 1, 2007, shall be apportionedamongthe county and each city located in such county in the following manner: (A)The revenue received from the first .5% rate of tax shall be apportioned in themanner prescribed by subsection (a) and (B) the revenue received from the rateof tax exceeding .5% shall be apportioned as follows: (i) One-fourth shall beapportioned among the county and each city located in such county in theproportion that the total tangible property tax levies made in such county inthe preceding year for all funds of each such governmental unit bear to thetotal of all such levies made in the preceding year and (ii) one-fourth shallbe apportioned among the county and each city located in such county, first tothe county that portion of the revenue equal to the proportion that thepopulation of the county residing in the unincorporated area of the countybears to the total population of the county, and second to the cities in theproportion that the population of each city bears to the total population ofthe county and (iii) one-half shall be retained by the county for its sole useand benefit.

      (2)   In lieu of the apportionment formula provided in subsection (a), allmoney received by the director of taxation from a countywide sales tax imposedwithin Montgomery county pursuant to the election held on November 8, 1994,shall be remitted to and shall be retained by the county and expended only forthe purpose for which the revenue received from the tax was pledged. Allrevenue apportioned and paid from the imposition of such tax to the treasurerof any city prior to the effective date of this act shall be remitted to thecounty treasurer and expended only for the purpose for which the revenuereceived from the tax was pledged.

      (3)   In lieu of the apportionment formula provided in subsection (a), onand after the effective date of this act, all moneys received by the directorof taxation from a countywide retailers' sales tax imposed within Phillipscounty pursuant to the election held on September 20, 2005, shall be remittedto and shall be retained by the county and expended only for the purpose forwhich the revenue received from the tax was pledged.

      (c) (1)   Except as otherwise provided by paragraph (2) of this subsection,for purposes of subsections (a) and (b), the term "total tangible property taxlevies" means the aggregate dollar amount of tax revenue derived from advalorem tax levies applicable to all tangible property located within each suchcity or county. The ad valorem property tax levy of any county or city districtentity or subdivision shall be included within this term if the levy of anysuch district entity or subdivision is applicable to all tangible propertylocated within each such city or county.

      (2)   For the purposes of subsections (a) and (b), any ad valorem property taxlevied on property located in a city in Johnson county for the purpose ofproviding fire protection service in such city shall be included within theterm "total tangible property tax levies" for such city regardless of itsapplicability to all tangible property located within each such city. If thetax is levied by a district which extends across city boundaries, for purposesof this computation, the amount of such levy shall be apportioned among eachcity in which such district extends in the proportion that such tax leviedwithin each city bears to the total tax levied by the district.

      (d) (1)   All revenue received from a countywide retailers' sales tax imposedpursuant to paragraphs (2), (3)(C), (6), (7), (8), (9), (12),(14), (15), (16), (17), (18), (19), (20), (22), (23) and(25) ofsubsection (b) of K.S.A. 12-187, and amendments thereto,shall be remitted to and shall be retained by the county and expended only forthe purpose for which the revenue received from the tax was pledged.

      (2)   Except as otherwise provided in paragraph (5) of subsection (b) of K.S.A.12-187, and amendments thereto, all revenues received from a countywideretailers' sales tax imposed pursuant to paragraph (5) of subsection (b) ofK.S.A. 12-187, and amendments thereto, shall be remitted to and shall beretained by the county and expended only for the purpose for which the revenuereceived from the tax was pledged.

      (e)   All revenue apportioned to the several cities of the county shall bepaid to the respective treasurers thereof and deposited in the general fund ofthe city. Whenever the territory of any city is located in two or more countiesand any one or more of such counties do not levy a countywide retailers' salestax, or whenever such counties do not levy countywide retailers' sales taxes ata uniform rate, the revenue received by such city from the proceeds of thecountywide retailers' sales tax, as an alternative to depositing the same inthe general fund, may be used for the purpose of reducing the tax levies ofsuch city upon the taxable tangible property located within the county levyingsuch countywide retailers' sales tax.

      (f)   Prior to March 1 of each year, the secretary of revenue shall adviseeach county treasurer of the revenue collected in such county from the stateretailers' sales tax for the preceding calendar year.

      (g)   Prior to December 31 of each year, the clerk of every county imposing acountywide retailers' sales tax shall provide such information deemed necessaryby the secretary of revenue to apportion and remit revenue to the counties andcities pursuant to this section.

      (h)   The provisions of subsections (a) and (b) for the apportionment ofcountywide retailers' sales tax shall not apply to any revenues receivedpursuant to a county or countywide retailers' sales tax levied or collectedunder K.S.A. 74-8929, and amendments thereto. All such revenue collected underK.S.A. 74-8929, and amendments thereto, shall be deposited into theredevelopment bond fund established by K.S.A. 74-8927, and amendments thereto,for the period of time set forth in K.S.A. 74-8927, and amendments thereto.

      History:   L. 1978, ch. 56, § 6;L. 1980, ch. 61, § 1;L. 1981, ch. 66, § 1;L. 1981, ch. 67, § 1;L. 1982, ch. 65, § 1;L. 1983, ch. 60, § 1;L. 1986, ch. 67, § 1;L. 1987, ch. 63, § 3;L. 1988, ch. 72, § 2;L. 1991, ch. 82, § 3;L. 1992, ch. 279, § 4;L. 1992, ch. 251, § 3;L. 1993, ch. 175, § 1;L. 1994, ch. 354, § 4;L. 1995, ch. 12, § 4;L. 1995, ch. 163, § 1;L. 1998, ch. 188, § 4;L. 1999, ch. 1, § 4;L. 2001, ch. 211, § 2;L. 2003, ch. 147, § 2;L. 2005, ch. 47, § 3;L. 2005, ch. 186, § 5;L. 2006, ch. 191, § 3;L. 2007, ch. 158, § 8;L. 2007, ch. 195, § 54;L. 2008, ch. 100, § 5; May 1.