12-17,153.   Same; financing; taxing authority;election; collection of tax; public improvement district sales taxfund.(a) For the purposes of financing the cost of the construction,operation and maintenance of any such public infrastructure improvements, apublic improvement district created pursuant toK.S.A. 2009 Supp.12-17,152,and amendments thereto, shall be authorized to levy a tax upon all taxable realand tangible personal property, or to impose a sales tax of not to exceed .50%or any fraction thereofor both such property tax and sales tax for a period of not to exceed 10 years.Such public improvement district sales tax shall be in addition to andnotwithstanding any limitations on the aggregate amount of the retailers' salestax contained in K.S.A. 12-187 through 12-199, and amendments thereto. Suchpublic improvement district sales tax shall be imposed on the selling oftangible personal property at retail or rendering or furnishing servicestaxable pursuant to the provisions of the Kansas retailers' sales tax act.Except as otherwiseprovided by this act, the sales tax authorized by this section shall beadministered, collected and subject to the provisions of K.S.A. 12-187 to12-199, and amendments thereto.

      (b)   No such tax shall be imposed by a public improvement districtuntil a question of the authoritytherefor shall besubmitted to and approved by the electors of each such county which is a memberof such public improvement district.

      (c)   Upon receipt of a certified copy of a resolution adopted by a publicimprovement district authorizing the levy of such public improvement districtsales tax pursuant to this section, the state director of taxation shall causesuch tax tobe collected in the district at the same time and in the same manner providedfor the collection of the state retailers' sales tax. All taxes collected underthe provisions of this section shall be remitted by the secretary of revenue tothe state treasurer in accordance with the provisions of K.S.A. 75-4215, andamendments thereto. Upon receipt of each such remittance, the state treasurershall deposit the entire amount of all taxes collected under the provisions ofthis act in the state treasury to the credit of the public improvement districtsales tax fund, which fund is hereby established in the state treasury and aseparate account established for each public improvement district createdpursuant to this section. All moneys in the public improvement district salestax fund shall be remitted at least quarterly by the state treasurer, oninstruction from the secretary of revenue, to each district. Any refund due onany district sales tax collected pursuant to this section shall be paid out ofthe appropriate account in the public improvement district sales tax refundfund which is hereby established in the state treasury and reimbursed by thedirector of taxation from collections of each public improvement district salestax authorized by this section and applied by the district in the mannerprovided pursuant to this section.

      History:   L. 2005, ch. 151, § 2; July 1.