12-5302. Emergency telephone tax; imposition by cities or counties; amount of tax; protest petition; election, when; user billing and liability; collection.
12-5302
12-5302. Emergency telephone tax; imposition by
cities or counties;
amount of tax; protest petition; election, when; user billing and liability;
collection.
(a) In addition to other powers for the protection of the
public health and welfare, a governing body may provide for the
operation of an emergency
telephone service and may pay for it by imposing an emergency telephone
tax for such service in those portions of the governing body's jurisdiction
for which emergency telephone service has been contracted. The governing
body may do such other acts as are expedient for the protection and
preservation of the public health and welfare and are necessary for the
operation of the emergency telephone system. The governing body is hereby
authorized by ordinance
in the case of cities and by resolution in the case of counties to impose
such tax
in those portions of the governing body's jurisdiction
for which emergency telephone service has been contracted. Subject to the
provisions of
K.S.A. 2009 Supp.
12-5338, and amendments thereto, the amount of
such tax shall not exceed $.75 per month per exchange access line or its
equivalent.
(b) Within 60 days of the publication of a resolution by a county
adopted pursuant to subsection (a) there may be filed with the county election
officer of the county a petition signed by not less than 5%
of the registered voters of the county, and within 60
days of publication
of an ordinance adopted pursuant to subsection (a) there may be filed with
the county election officer of the county in which the city is located a
petition signed by not less than 5% of the registered voters
of the city, in either such case requesting that the question of the
installation
and operation of emergency telephone service and imposition of tax therefor
be submitted to the qualified voters of the county. Upon determination
of the sufficiency of such petition and certification thereof by the county
election officer, the proposition shall be submitted to the qualified voters
of the county or city as the case may be at the next primary or general
election of county officers following by not less than 60 days the
certification of such petition. If a majority of the votes cast at such
election are for the installation and operation of emergency telephone service
and imposition of tax therefor, or if no protest petition is filed within
the time hereinbefore prescribed, the governing body may provide for the
installation and operation of such service and impose such tax.
If a tax is imposed on the effective date of this act or thereafter, any
proposed increase in the amount of the tax shall be subject to the protest
petition provided in this subsection. The proceeds of the tax shall be
utilized to pay for the operation of emergency
telephone service as set forth in subsection (b) of K.S.A. 12-5304, and
amendments thereto, and
may be imposed at any time subsequent
to execution of a contract with the provider of such service at the discretion
of the governing body. The
collection of such tax may begin at the time determined to be necessary to
generate revenue in an amount necessary to pay the nonrecurring expenses of
establishing the emergency telephone service. Any interest earned on
revenue derived from such tax shall be used to pay the expenses authorized
by K.S.A. 12-5304, and amendments thereto. Such tax shall not be
imposed until after the expiration of the protest period or until after
approved at an election if a sufficient protest petition is filed.
(c) As an alternative to the procedure provided in subsection (b), the
governing body may submit, on its own initiative, the proposal to establish
an emergency telephone service to the qualified voters of the city or
county for approval. Any such election shall be called and held in the
manner provided by the general bond law.
(d) Such tax shall be imposed only upon exchange access lines or their
equivalent. No such tax shall be imposed
upon more than 100 exchange access facilities or
their equivalent
per person per location.
(e) Every billed service user shall be liable for any tax imposed under
this section until it has been paid to the service supplier.
Wireless service shall be exempt from the emergency telephone tax
under this section but shall be subject to the wireless enhanced 911 grant
fee imposed under
K.S.A. 2009 Supp.
12-5324, and amendments thereto, and the
wireless enhanced
911 local fee imposed under
K.S.A. 2009 Supp.
12-5330, and amendments thereto.
(f) The duty to collect any tax imposed under authority of this
section from
a service user shall commence at such
time as specified by the governing body. Taxes imposed under authority of
this section and required by it to be collected by the
service supplier shall
be 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 action
to enforce the collection of any tax imposed under authority of this
section.
The service supplier shall provide annually the governing body with a list
of amounts uncollected along with the names and addresses of those service
users which carry a balance that can be determined by the service supplier
to be nonpayment of any tax imposed under authority of this
section.
(h) Any tax imposed under authority of this section shall
be collected insofar
as practicable
at the same time as, and along with, the charges for the tariff rate in
accordance 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.