13-13a38.   Imposition of countywide salestax.(a) The board of regents of Washburn University of Topeka mayadopt a resolution imposing a countywide retailers' sales tax within Shawneecounty.Suchresolution shall be published once each week for two consecutive weeks in theShawnee county official newspaper.The rate of any such tax shall not exceed .65%. Such university isprohibited from administering or collecting such tax locally, but shall utilizethe services of the state department of revenue to administer, enforce andcollect such tax. Except as otherwise provided by K.S.A. 13-13a39,and amendments thereto,such tax shall beidentical in its application and exemptions therefrom to the Kansas retailers'sales tax act, and all laws and rules and regulations of the state departmentof revenue relating to the Kansas retailers' sales tax act shall apply to suchtax insofar as the same may be made applicable.

      (b)   The secretary of revenue is authorized to administer, enforce and collectthe university's retailers' sales tax and to adopt such rules and regulationsnecessary for the efficient and effective administration, enforcement andcollection thereof. The state director of taxation shall cause such taxes tobe collected within the boundaries of Shawnee county at the same time and inthe same manner provided for the collection of the state retailers' sales tax.All moneys collected by the director of taxation pursuant to the provisions ofthis section shall be remitted to the state treasurer inaccordance with the provisions of K.S.A. 75-4215, and amendments thereto. Uponreceipt of each such remittance, the state treasurer shall deposit the entireamount in the state treasury to the credit of the WashburnUniversityof Topeka retailers'sales tax fund, which fund is hereby established in the state treasury. Anyrefund due on any tax collected pursuant to this section shall be paid out ofthe sales tax refund fund and reimbursement to such fund shall be made by thedirector of taxation from collections of the university's sales tax revenue. All moneys collected pursuant to this section for such university shall beremitted at least quarterly by the state treasurer to the treasurer of suchuniversity.

      (c)   All revenue received by Washburn University of Topeka from its retailers'sales tax shall be used solely for the purpose of financing its operationsregarding all support activities described by K.S.A. 13-13a18, and amendmentsthereto.

      (d)   If within 30 days of the final publication of a resolution adoptedpursuant to subsection (a), a petition signed by a number of electors of thecounty equal to not less than 5% of the number of qualified electors of thecounty shall be filed in the office of the county election officer demandingthat such resolution be submitted to a vote of the electors, it shall not takeeffect until submitted to a referendum and approved by the electors. Anelection if called, shall be called within 30 days and held within 45 daysafterthe filing of the petition. The board, by resolution, shall call the electionand fix the date. Such resolution shall be published once each week for twoconsecutive weeks in the official county newspaper, and the election shall beconducted in the same manner as are elections for officers of such county. Such election may be conducted in accordance with the provisions of the mailballot election act. The proposition shall be: "Shall Washburn University ofTopeka be authorized to impose a countywide sales tax not to exceed .65% inShawnee county for purposes of eliminating 15 mills of ad valorem propertytaxes now levied by the university and eliminating the payment of out-districttuition by the townships within Shawnee county to the university?"

      (e)   The provisions of K.S.A. 12-191 and 12-191a, and amendments thereto,insofar as may be made applicable, shall apply to sales subject to the taximposed pursuant to this section.

      History:   L. 1999, ch. 88, § 1;L. 2001, ch. 5, § 56; July 1.