12-17,162.   Definitions.As used in this act, and amendments thereto, the followingwords and phrases shall have the following meanings unless a different meaningclearly appears from the context:

      (a)   "Auto race track facility" means: (1) An auto race track facility andfacilities directly related and necessary to the operation of an auto racetrack facility, including, but not limited to, grandstands, suites and viewingareas, concessions, souvenir facilities, catering facilities, visitor andretail centers, signage and temporary hospitality facilities, but excluding (2)hotels, motels, restaurants and retail facilities, not directly related to ornecessary to the operation of such facility.

      (b)   "Commence work" means the manifest commencement of actual operations onthe development site, such as, erecting a building, excavating the ground tolay a foundation or a basement or work of like description which a person withreasonable diligence can see and recognize as being done with the intention andpurpose to continue work until the project is completed.

      (c)   "De minimus" means an amount less than 15% of the land area within a STARbond project district.

      (d)   "Developer" means any person, firm, corporation, partnership or limitedliability company other than a city and other than an agency, politicalsubdivision or instrumentality of the state.

      (e)   "Economic impact study" means a study to project the financial benefit ofthe project to the local, regional and state economies.

      (f)   "Eligible area" means a historic theater, major tourism area, majormotorsports complex, auto race track facility, river walk canal facility, majormulti-sport athletic complex, or a major commercial entertainment and tourismarea as determined by the secretary.

      (g)   "Feasibility study" means a feasibility study as defined in subsection(b) ofK.S.A. 2009 Supp.12-17,166, and amendments thereto.

      (h)   "Historic theater" means a building constructed prior to 1940 which wasconstructed for the purpose of staging entertainment, including motionpictures, vaudeville shows or operas, that is operated by a nonprofitcorporation and is designated by the state historic preservation officer aseligible to be on the Kansas register of historic places or is a member of theKansas historic theatre association.

      (i)   "Historic theater sales tax increment" means the amount of state andlocal sales tax revenue imposed pursuant to K.S.A. 12-187 et seq., 79-3601 etseq. and 79-3701 et seq., and amendments thereto, collected from taxpayersdoing business within the historic theater that is in excess of the amount ofsuch taxes collected prior to the designation of the building as a historictheater for purposes of this act.

      (j)   "Major commercial entertainment and tourism area" means an area that mayinclude, but not be limited to, a major multi-sport athletic complex.

      (k)   "Major motorsports complex" means a complex in Shawnee county that isutilized for the hosting of competitions involving motor vehicles, including,but not limited to, automobiles, motorcycles or other self-propelled vehiclesother than a motorized bicycle or motorized wheelchair. Such project mayinclude racetracks, all facilities directly related and necessary to theoperation of a motorsports complex, including, but not limited to, parkinglots, grandstands, suites and viewing areas, concessions, souvenir facilities,catering facilities, visitor and retail centers, signage and temporaryhospitality facilities, but excluding hotels, motels, restaurants and retailfacilities not directly related to or necessary to the operation of suchfacility.

      (l)   "Major tourism area" means an area for which the secretary has made afinding the capital improvements costing not less than $100,000,000 will bebuilt in the state to construct an auto race track facility.

      (m)   "Major multi-sport athletic complex" means an athletic complex that isutilized for the training of athletes, the practice of athletic teams, theplaying of athletic games or the hosting of events. Such project may includeplaying fields, parking lots and other developments including grandstands,suites and viewing areas, concessions, souvenir facilities, cateringfacilities, visitor centers, signage and temporary hospitalityfacilities, but excluding hotels, motels, restaurants and retail facilities,not directly related to or necessary to the operation of such facility.

      (n)   "Market study" means a study to determine the ability of the project togain market share locally, regionally and nationally and the ability of theproject to gain sufficient market share to:

      (1)   Remain profitable past the term of repayment; and

      (2)   maintain status as a significant factor for travel decisions.

      (o)   "Market impact study" means a study to measure the impact of the proposedproject on similar businesses in the project's market area.

      (p)   "Museum facility" means a separate newly-constructed museum building andfacilities directly related and necessary to the operation thereof, includinggift shops andrestaurant facilities, but excluding hotels, motels, restaurants and retailfacilities not directlyrelated to or necessary to the operation of such facility. The museum facilityshall be owned bythe state, a city, county, other political subdivision of the state or anon-profit corporation, shallbe managed by the state, a city, county, other political subdivision of thestate or a non-profitcorporation and may not be leased to any developer and shall not be locatedwithin any retail orcommercial building.

      (q)   "Project" means a STAR bond project.

      (r)   "Project costs" means those costs necessary to implement a STAR bondproject plan, includingcosts incurred for:

      (1)   Acquisition of real property within the STAR bond project area;

      (2)   payment of relocation assistance pursuant to a relocation assistance planas provided inK.S.A. 2009 Supp.12-17,173, and amendments thereto;

      (3)   site preparation including utility relocations;

      (4)   sanitary and storm sewers and lift stations;

      (5)   drainage conduits, channels, levees and river walk canal facilities;

      (6)   street grading, paving, graveling, macadamizing, curbing, guttering andsurfacing;

      (7)   street light fixtures, connection and facilities;

      (8)   underground gas, water, heating and electrical services and connectionslocated within the public right-of-way;

      (9)   sidewalks and pedestrian underpasses or overpasses;

      (10)   drives and driveway approaches located within the public right-of-way;

      (11)   water mains and extensions;

      (12)   plazas and arcades;

      (13)   parking facilities and multilevel parking structures devoted to parkingonly;

      (14)   landscaping and plantings, fountains, shelters, benches, sculptures,lighting, decorations and similar amenities;

      (15)   auto race track facility;

      (16)   major multi-sport athletic complex;

      (17)   museum facility;

      (18)   major motorsports complex;

      (19)   related expenses to redevelop and finance the project, except that for aSTAR bond project financed with specialobligation bonds payable from the revenues described in subsection (a)(1) ofK.S.A. 2009 Supp.12-17,169, and amendments thereto, such expenses shallrequire prior approvalby the secretary of commerce; and

      (20)   except as specified in subsections (1) through (19) above, project costsshall not include:

      (A)   Costs incurred in connection with the construction of buildings or otherstructures;

      (B)   fees and commissions paid to developers, real estate agents, financialadvisors or any other consultants who represent the developers or any otherbusinesses considering locating in or located in a STAR bond project district;

      (C)   salaries for local government employees;

      (D)   moving expenses for employees of the businesses locating within the STARbond project district;

      (E)   property taxes for businesses that locate in the STAR bond projectdistrict;

      (F)   lobbying costs;

      (G)   any bond origination fee charged by the city or county;

      (H)   any personal property as defined in K.S.A. 79-102, and amendmentsthereto; and

      (I)   travel, entertainment and hospitality.

      (s)   "Projected market area" means any area within the state in which theproject is projected to have a substantial fiscal or market impact uponbusinesses in such area.

      (t)   "River walk canal facilities" means a canal and related water featureswhich flow through a major commercial entertainment and tourism area andfacilities related or contiguous thereto, including, but not limited to,pedestrian walkways and promenades, landscaping and parking facilities.

      (u)   "Sales tax and revenue" are those revenues available to finance theissuance of special obligation bonds as identified inK.S.A. 2009 Supp.12-17,168, and amendmentsthereto.

      (v)   "STAR bond" means a sales tax and revenue bond.

      (w)   "STAR bond project" means an approved project to implement a projectplan for the development of the established STAR bond project district with:

      (1)   At least a $50,000,000 capital investment and $50,000,000 in projectedgross annual sales; or

      (2)   for areas outside of metropolitan statistical areas, as defined by thefederal office of management and budget, the secretary finds:

      (A)   The project is an eligible area as defined in subsection (f), andamendments thereto; and

      (B)   would be of regional or statewide importance; or

      (3)   is a major tourism area as defined in subsection (l), and amendmentsthereto; or

      (4)   is a major motorsports complex, as defined in subsection (k), andamendmentsthereto.

      (x)   "STAR bond project area" means the geographic area within the STAR bondproject district in which there may be one or more projects.

      (y)   "STAR bond project district" means the specific area declared to be aneligible area as determined by the secretary in which the city or county maydevelop one or more STAR bond projects. A STAR bond projectdistrictincludes a redevelopment district, as defined in K.S.A. 12-1770a, andamendments thereto,created prior to the effective date of this act for the Wichita Waterwalkproject in Wichita,Kansas, provided, the city creating such redevelopment district submits anapplication forapproval for STAR bond financing to the secretary on or before July 31, 2007,and receives afinal letter of determination from the secretary approving or disapproving therequest for STARbond financing on or before November 1, 2007.

      (z)   "STAR bond project district plan" means the preliminary plan thatidentifies all of the proposed STAR bond project areas and identifies in ageneral manner all of the buildings, facilities and improvements in each thatare proposed to be constructed or improved in each STAR bond project area.

      (aa)   "STAR bond project plan" means the plan adopted by a city or county forthe development of a STAR bond project or projects in a STAR bond projectdistrict.

      (bb)   "Secretary" means the secretary of commerce.

      (cc)   "Substantial change" means, as applicable, a change wherein the proposedplan or plans differ substantially from the intended purpose for which the STARbond project district plan wasapproved.

      (dd)   "Tax increment" means that portion of the revenue derived from state andlocal sales, use and transient guest tax imposed pursuant to K.S.A. 12-187 etseq., 12-1692 et seq., 79-3601 et seq. and 79-3701 et seq., and amendmentsthereto, collected from taxpayers doing business within that portion of a STARbond project district occupied by a projectthat is in excess of the amount of base year revenue. For purposes of thissubsection, the base year shall be the 12-month period immediately prior to themonth in which the STAR bond project district is established. The department ofrevenue shall determine base yearrevenue by reference to the revenue collected during the base year fromtaxpayers doing business within the specific area in which a STAR bond projectdistrict is subsequently established. Forpurposes of this subsection, revenue collected from taxpayersdoing business within a STAR bond project district, or within a specific areain which a STAR bond project district is subsequently established shall notincludelocal sales and use tax revenue that is sourced to jurisdictions other thanthose in which the project is located.

      (ee)   "Taxpayer" means a person, corporation, limited liability company, Scorporation, partnership, registered limited liability partnership, foundation,association, nonprofit entity, sole proprietorship, business trust, group orother entity that is subject to the Kansas income tax act, K.S.A. 79-3201 etseq., and amendments thereto.

      History:   L. 2007, ch. 179, § 3; July 1.