19-3311.   Stormwater management and flood control;interlocal agreements; tax levy; procedure.(a) In 1988, 1989 or 1990, the board of countycommissioners of any county thathas entered into an interlocal agreement pursuant to K.S.A. 12-2901 etseq., and amendments thereto, for stormwater management and flood control maylevy a countywide retailers' sales tax in an amount not to exceed 1/10th of1% for the purpose of paying for the cost of stormwater management andflood control improvements as specified in such agreement.Such board shall utilize the revenue produced by such tax solely for thepurposes of planning, constructing, maintaining and managing stormwaterimprovements as specified in the interlocal agreement.Such tax shallbe in addition to the taxauthorized by K.S.A. 12-187, and amendments thereto. Any county proposingto impose a retailers' sales tax authorized by this section shalladopt a resolution stating its intention to levy such tax. Such noticeshall be published once each week for two consecutive weeks in the officialcounty newspaper and if within 30 days after the last publication of thenotice a petition signed by at least 4% of the qualified voters of thecounty requesting an election upon such question, an election shall becalled and held thereon. Such election shall be called and held in themanner provided by the general bond law. If no protest or no sufficientprotest is filed or if an election is held and the proposition carries by amajority of those voting thereon, the board of county commissioners, byresolution, may levy such tax. Except as provided herein, the taxauthorized by this section shall be administered, collected and otherwisesubject to the provisions of K.S.A. 12-187 to 12-197, inclusive, and amendments thereto.

      (b)   Upon receipt of a certified copy of the resolution authorizing thelevy of a countywide retailers' sales tax pursuant to this section, thestate director of taxation shall cause such tax to be collected in thecounty at the same time and in the same manner provided for the collectionof the state retailers' sales tax. All moneys collected by the director oftaxation pursuant to this section shall be credited to a "county stormwatermanagement and flood control sales tax fund" which is hereby established inthe state treasury. Any refund due on any county retailers' sales taxcollected pursuant to this section shall be paid out of the "countystormwater management and flood control sales taxrefund fund" which is hereby established in the state treasury andreimbursed by the director of taxation from collections ofthe sales tax authorized by this section. All county retailers' sales taxrevenue collected pursuant to this section shall be apportioned andremitted at least quarterly by the state treasurer, on instruction from thedirector of taxation, to the treasurer of such county. Upon receiptthereof, the county treasurer shall deposit such revenue in a stormwatermanagement and flood control fund.

      (c)   Nothing in this section shall be construed as prohibiting a countywhich does not levy a sales tax as provided herein from entering aninterlocal agreement for stormwater and flood control improvements.

      History:   L. 1988, ch. 70, § 1; July 1.