12-5302.   Emergency telephone tax; imposition bycities or counties;amount of tax; protest petition; election, when; user billing and liability;collection.(a) In addition to other powers for the protection of thepublic health and welfare, a governing body may provide for theoperation of an emergencytelephone service and may pay for it by imposing an emergency telephonetax for such service in those portions of the governing body's jurisdictionfor which emergency telephone service has been contracted. The governingbody may do such other acts as are expedient for the protection andpreservation of the public health and welfare and are necessary for theoperation of the emergency telephone system. The governing body is herebyauthorized by ordinancein the case of cities and by resolution in the case of counties to imposesuch taxin those portions of the governing body's jurisdictionfor which emergency telephone service has been contracted. Subject to theprovisions ofK.S.A. 2009 Supp.12-5338, and amendments thereto, the amount ofsuch tax shall not exceed $.75 per month per exchange access line or itsequivalent.

      (b)   Within 60 days of the publication of a resolution by a countyadopted pursuant to subsection (a) there may be filed with the county electionofficer of the county a petition signed by not less than 5%of the registered voters of the county, and within 60days of publicationof an ordinance adopted pursuant to subsection (a) there may be filed withthe county election officer of the county in which the city is located apetition signed by not less than 5% of the registered votersof the city, in either such case requesting that the question of theinstallationand operation of emergency telephone service and imposition of tax thereforbe submitted to the qualified voters of the county. Upon determinationof the sufficiency of such petition and certification thereof by the countyelection officer, the proposition shall be submitted to the qualified votersof the county or city as the case may be at the next primary or generalelection of county officers following by not less than 60 days thecertification of such petition. If a majority of the votes cast at suchelection are for the installation and operation of emergency telephone serviceand imposition of tax therefor, or if no protest petition is filed withinthe time hereinbefore prescribed, the governing body may provide for theinstallation and operation of such service and impose such tax.If a tax is imposed on the effective date of this act or thereafter, anyproposed increase in the amount of the tax shall be subject to the protestpetition provided in this subsection. The proceeds of the tax shall beutilized to pay for the operation of emergencytelephone service as set forth in subsection (b) of K.S.A. 12-5304, andamendments thereto, andmay be imposed at any time subsequentto execution of a contract with the provider of such service at the discretionof the governing body. Thecollection of such tax may begin at the time determined to be necessary togenerate revenue in an amount necessary to pay the nonrecurring expenses ofestablishing the emergency telephone service. Any interest earned onrevenue derived from such tax shall be used to pay the expenses authorizedby K.S.A. 12-5304, and amendments thereto. Such tax shall not beimposed until after the expiration of the protest period or until afterapproved at an election if a sufficient protest petition is filed.

      (c)   As an alternative to the procedure provided in subsection (b), thegoverning body may submit, on its own initiative, the proposal to establishan emergency telephone service to the qualified voters of the city orcounty for approval. Any such election shall be called and held in themanner provided by the general bond law.

      (d)   Such tax shall be imposed only upon exchange access lines or theirequivalent. No such tax shall be imposedupon more than 100 exchange access facilities ortheir equivalentper person per location.

      (e)   Every billed service user shall be liable for any tax imposed underthis section until it has been paid to the service supplier.Wireless service shall be exempt from the emergency telephone taxunder this section but shall be subject to the wireless enhanced 911 grantfee imposed underK.S.A. 2009 Supp.12-5324, and amendments thereto, and thewireless enhanced911 local fee imposed underK.S.A. 2009 Supp.12-5330, and amendments thereto.

      (f)   The duty to collect any tax imposed under authority of thissection froma service user shall commence at suchtime as specified by the governing body. Taxes imposed under authority ofthis section and required by it to be collected by theservice supplier shallbe added to and may be stated separately in the billings to the service user.

      (g)   The service supplier shall have no obligation to take any legal actionto enforce the collection of any tax imposed under authority of thissection.The service supplier shall provide annually the governing body with a listof amounts uncollected along with the names and addresses of those serviceusers which carry a balance that can be determined by the service supplierto be nonpayment of any tax imposed under authority of thissection.

      (h)   Any tax imposed under authority of this section shallbe collected insofaras practicableat the same time as, and along with, the charges for the tariff rate inaccordance with the regular billing practice of the service supplier.

      History:   L. 1980, ch. 179, § 2;L. 1990, ch. 78, § 1;L. 1994, ch. 248, § 32;L. 2004, ch. 72, § 19; Apr. 22.