12-6a31.   Same; community improvement district salestax; expiration of tax; collection and distribution of tax; communityimprovement district sales tax fund established; sales and use tax returnsprovided to certain persons, confidentiality.(a) In addition to and notwithstanding any limitationson the aggregate amount of the retailers' sales tax contained in K.S.A.12-187 through 12-197, and amendments thereto, any municipalitymay impose a community improvement district sales tax on the sellingof tangible personal property at retail or rendering or furnishingservices taxable pursuant to the provisions of the Kansas retailers'sales tax act, and amendments thereto, within a communityimprovement district for purposes of financing a project in such districtin any increment of .10% or .25% not to exceed 2% and pledging therevenue received therefrom to pay the bonds issued for the project orto reimburse the cost of the projectpursuant to pay-as-you-go financing. In the event bonds are issued to finance aproject orrefunding bonds issued therefore, the community improvement districtsales tax imposed pursuant to this section shall expire no later than thedate such bonds shall mature. In the event pay-as-you-go financing isutilized, the community improvement district sales tax shall expire 22years from the date the state director of taxation begins collecting suchtaxor when the projectbonds or pay-as-you-go costs have been paid. Except as otherwise provided bythe provisions of K.S.A. 2009 Supp. 12-6a27 et seq., and amendments thereto,the tax authorized by this section shallbe administered, collected and subject to the provisions of K.S.A.12-187 through 12-197, inclusive, and amendments thereto.

      (b)   Upon receipt of a certified copy of the resolution or ordinanceauthorizing the levy of the community improvement district sales taxpursuant to this section, the state director of taxation shall cause suchtax to be collected in the district at the same time and in the samemanner provided for the collection of the state retailers' sales tax. Allof the taxes collected under the provisions of this act shall be remittedby the secretary of revenue to the state treasurer in accordance withthe provisions of K.S.A. 75-4215, and amendments thereto. Uponreceipt of each such remittance, the state treasurer shall deposit theentire amount in the state treasury, and the state treasurer shall credit 2% ofall taxes so collected to thecommunity improvement district sales tax administration fund, whichfund is hereby established in the state treasury, to defray the expensesof the department of revenue in administration and enforcement of thecollection thereof. The aggregate amount of moneys credited to thecommunity improvement district sales tax administration fund shall notexceed $60,000 in any state fiscal year. The remainder of such taxesshall be credited to thecommunityimprovement district sales tax fund, which fund is hereby established inthe state treasury. All moneys in the community improvement districtsales tax fund shall be remitted at least quarterly by the state treasurer,on instruction from the secretary of revenue, to the treasurers of thosemunicipalities which are qualified to receive disbursements from suchfund for the amount collected within such municipality. Any refund dueon any community improvement district sales tax collected pursuant tothis section shall be paid out of the community improvement districtsales tax refund fund which is hereby established in the state treasuryand reimbursed by the director of taxation from collections of thecommunity improvement district sales tax authorized by this section.Community improvement district sales tax received by a municipalitypursuant to this section shall be deposited in the communityimprovement district sales tax fund created pursuant to K.S.A. 2009 Supp.12-6a34, and amendments thereto.

      (c)   Notwithstanding any other provisions of law to the contrary,copies of all retailers' sales and use tax returns filed with thesecretary of revenue in connection with a district for whichsales or use tax revenues, or both, are pledged or otherwise intendedto be used in whole or in part for the payment of bonds issued tofinance costs of a project, shall be provided by the secretaryof revenue to the bond trustee, escrow agent or payingagent for such bonds upon a written request of the municipality within15 days of receipt by the secretary of revenue. Thebond trustee, escrow agent or paying agent shall keep such retailers'sales and use tax returns and the information contained thereinconfidential, but may use such information for purposes of allocatingand depositing such sales and use tax revenues in connection with thebonds used to finance costs of a project. Except as otherwiseprovidedherein, the sales and use tax returns received by the bond trustee,escrow agent or paying agent shall be subject to the provisions ofK.S.A. 79-3614, and amendments thereto.

      History:   L. 2009, ch. 122, § 7; July 1.