12-17,145.   Same; sales tax; director of taxation,duties.(a) In addition to and notwithstanding any limitations onthe aggregate amount of the retailers' sales tax contained in K.S.A. 12-187through 12-197, and amendments thereto, any municipality may impose atransportation development district sales tax on the selling of tangiblepersonal property at retail or rendering or furnishing services taxablepursuant to the provisions of the Kansas retailers' sales tax act, andamendments thereto, within a transportation development district for purposesof financing a project in such district in any increment of .10% or .25% not toexceed 1% and pledging the revenue received therefrom to pay the bonds issuedfor the project. Any transportation development district sales tax imposedpursuant to this section shall expire after sufficient transportationdevelopment sales tax has been received to pay the cost of the project orno later than the date the bondsissuedto finance such project or refunding bonds issued therefore shall mature.Except as otherwiseprovided by the provisions ofthe act, andamendments thereto, the tax authorized by this section shall be administered,collected and subject to the provisions of K.S.A. 12-187 to 12-197, inclusive,and amendments thereto.

      (b)   Upon receipt of a certified copy of the resolution or ordinanceauthorizing the levy of the transportation development district sales taxpursuant to this section, the state director of taxation shall cause such taxto be collected in the district at the same time and in the same mannerprovided for the collection of the state retailers' sales tax. All of the taxescollected under the provisions of this act shall be remitted by the secretaryof revenue to the state treasurer in accordance with the provisions ofK.S.A 75-4215, and amendments thereto. Upon receipt of each such remittance,the state treasurer shall deposit the entire amount in the state treasury tothe credit of thetransportation developmentdistrict sales tax fund, which fund is hereby established in the statetreasury. All moneys in the transportation development district sales tax fundshall be remitted at least quarterly by the state treasurer, on instructionfrom the secretary of revenue, to the treasurers of those municipalities whichare qualified to receive disbursements from such fund the amount collectedwithin such municipality. Any refund due on any transportation developmentdistrict sales tax collected pursuant to this section shall be paid out of thetransportation development district sales tax refund fund which is herebyestablished in the state treasury and reimbursed by the director of taxationfrom collections of the transportation development district sales taxauthorized by this section. Transportation development district sales taxreceived by a municipality pursuant to this section shall be deposited in thetransportation development district sales tax fund created pursuant toK.S.A. 2009 Supp.12-17,148, and amendments thereto.

      History:   L. 2003, ch. 120, § 9;L. 2005, ch. 130, § 4;L. 2009, ch. 54, § 5; July 1.