12-199.   Imposition of city and county compensatinguse tax upon certain motor vehicles; rate; administration, collections anddistribution.(a) A compensating use tax for the privilege of using orstoring withina city or county any vehicle which is required to be registered under theprovisions of article 1 of chapter 8 of the Kansas Statutes Annotated, andamendments thereto, and which is purchased within this state but without thelocal retailers' sales taxing jurisdiction of such city or county, is herebyimposed by every city or county imposing aretailers' sales tax. The rate of any such tax shall be equal to thedifference between the aggregate rate of all local retailers' sales tax ratesimposed by all local retailers sales taxing jurisdictions of the situs of suchvehicle less the aggregate rate of all local retailers' sales tax rates imposedby all local retailers' sales taxing jurisdictions of the situs of the purchaseof such vehicle. Except as otherwise provided in this section, any city orcounty imposing a compensating use tax is prohibited from administeringsuch tax locally, but shall utilize the services of the statedepartment of revenue to administer and enforce such tax.All laws and rules and regulationsof the state department of revenue relating to the Kansas compensating taxshall apply to such local compensating use tax insofar as the same may bemade applicable.Such tax shall be collected by the county treasurer at the time the vehicle isregistered in this state following a sale occurring within this state.Registration of such vehicle within a taxing jurisdiction shall be deemed toconstitute use or storage thereof for compensating tax purposes and theresidence or place of business of the applicant shall be deemed to be the situsof such use or storage for purposes of the collection and distribution thereof.

      (b)   The secretary of revenue is authorized to administer and enforcea city's or county's compensating use tax and to adopt such rulesand regulations necessary for the efficient and effective administration,enforcement and collection thereof.

      (c)   All revenue received by any county treasurer from a countywidecompensating use tax shall be apportioned among the county and each citylocated in such county in the same manner as provided in K.S.A. 12-192, andamendments thereto, for the apportionment of revenue received from acountywide retailers' sales tax, and all revenue received from a citycompensating use tax shall be remitted at least quarterly to the treasurer ofsuch city.

      History:   L. 2002, ch. 131, § 1; July 1.