12-199. Imposition of city and county compensating use tax upon certain motor vehicles; rate; administration, collections and distribution.
12-199
12-199. Imposition of city and county compensating
use tax upon certain motor vehicles; rate; administration, collections and
distribution.
(a) A compensating use tax for the privilege of using or
storing within
a city or county any vehicle which is required to be registered under the
provisions of article 1 of chapter 8 of the Kansas Statutes Annotated, and
amendments thereto, and which is purchased within this state but without the
local retailers' sales taxing jurisdiction of such city or county, is hereby
imposed by every city or county imposing a
retailers' sales tax. The rate of any such tax shall be equal to the
difference between the aggregate rate of all local retailers' sales tax rates
imposed by all local retailers sales taxing jurisdictions of the situs of such
vehicle less the aggregate rate of all local retailers' sales tax rates imposed
by all local retailers' sales taxing jurisdictions of the situs of the purchase
of such vehicle. Except as otherwise provided in this section, any city or
county imposing a compensating use tax is prohibited from administering
such tax locally, but shall utilize the services of the state
department of revenue to administer and enforce such tax.
All laws and rules and regulations
of the state department of revenue relating to the Kansas compensating tax
shall apply to such local compensating use tax insofar as the same may be
made applicable.
Such tax shall be collected by the county treasurer at the time the vehicle is
registered in this state following a sale occurring within this state.
Registration of such vehicle within a taxing jurisdiction shall be deemed to
constitute use or storage thereof for compensating tax purposes and the
residence or place of business of the applicant shall be deemed to be the situs
of such use or storage for purposes of the collection and distribution thereof.
(b) The secretary of revenue is authorized to administer and enforce
a city's or county's compensating use tax and to adopt such rules
and regulations necessary for the efficient and effective administration,
enforcement and collection thereof.
(c) All revenue received by any county treasurer from a countywide
compensating use tax shall be apportioned among the county and each city
located in such county in the same manner as provided in K.S.A. 12-192, and
amendments thereto, for the apportionment of revenue received from a
countywide retailers' sales tax, and all revenue received from a city
compensating use tax shall be remitted at least quarterly to the treasurer of
such city.
History: L. 2002, ch. 131, § 1; July 1.