12-2539.   Same; retailers' sales tax levy;rate; administration,enforcement and collection; use of proceeds; expiration, when.(a) The board of county commissioners of any county which hasbeen authorized by a majority of the electors of the county to create or tobecome a part of the metropolitan culture district and to levy and collect atax for the purpose of contributing to the financial support of the districtshall adopt a resolution imposing a countywide retailers' sales tax andpledgingthe revenues received therefrom for such purpose. The rate of such tax shallbe fixed in an amount of not more than .25%. Any county levying a retailers'sales tax under authority of this section is hereby prohibited fromadministering or collecting such tax locally, but shall utilize the services ofthe state department of revenue to administer, enforce and collect such tax. The sales tax shall be administered, enforced and collected in the same mannerand by the same procedure as other countywide retailers' sales taxes are leviedand collected and shall be in addition to any other sales tax authorized bylaw. Upon receipt of a certified copy of a resolution authorizing the levy ofa countywide retailers' sales tax pursuant to this section, the state directorof taxation shall cause such tax to be collected within and outside theboundaries of such county at the same time and in the same manner provided forthe collection of the state retailers' sales tax. All moneys collected by thedirector of taxation under the provisions of this section shall beremitted to the state treasurer in accordance with theprovisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of eachsuch remittance, the state treasurer shall deposit the entire amount in thestate treasury to the credit of the metropolitan culture districtretailers' sales tax fund which fund ishereby established in the state treasury. Any refund due on any countywideretailers' sales tax collected pursuant to this section shall be paid out ofthe sales tax refund fund and reimbursed by the director of taxation fromretailers' sales tax revenue collected pursuant to this section. Allcountywide retailers' sales tax revenue collected within any county pursuant tothis section shall be remitted at least quarterly by the state treasurer, oninstruction from the director of taxation, to the treasurer of such county.

      (b)   All revenue received by any county treasurer from a countywideretailers' sales tax imposed pursuant to this section shall be appropriated bythe county to the metropolitan culture district commission within 60 days ofreceipt of the funds by the county for expenditure bythe commission pursuant to and in accordance with the provisions of the Kansasand Missouri metropolitan culture district compact. If any such revenueremains upon nullification and voidance of the Kansas and Missouri metropolitanculture district compact, the county treasurer shall deposit such revenue tothe credit of the general fund of the county.

      (c)   Any countywide retailers' sales tax imposed pursuant to this sectionshall expire upon the date of actual withdrawal of the county from themetropolitan culture district or at any time the Kansas and Missourimetropolitan culture district compact becomes null and void and of no furtherforce or effect. If any moneys remain in the metropolitan culture districtretailers' sales tax fund upon nullification and voidance of the Kansas andMissouri metropolitan culture district compact, the state treasurer shalltransfer such moneys to the county and city retailers' sales tax fund to beapportioned and remitted at the same time and in the same manner as othercountywide retailers' sales tax revenues are apportioned and remitted.

      History:   L. 1991, ch. 232, § 4;L. 1993, ch. 82, § 2;L. 2001, ch. 5, § 52; July 1.