12-187.Countywide and city retailers' sales taxes;
procedure for imposition; election required; rate; use of revenue; validation
of certain elections; continuation
in effect of certain taxes; authority for imposition; statement of
purpose.
(a) No city shall impose a retailers' sales tax under the provisions
of this act without the governing body of such city having first submitted such
proposition to and having received the approval of a majority of the electors
of the city voting thereon at an election called and held therefor. The
governing body of any city may submit the question of imposing a retailers'
sales tax and the governing body shall be required to submit the question upon
submission of a petition signed by electors of such city equal in number to not
less than 10% of the electors of such city.
(b) (1) The board of county commissioners of any county may submit the
question of imposing a countywide retailers' sales tax to the electors at an
election called and held thereon, and any such board shall be required to
submit the question upon submission of a petition signed by electors of such
county equal in number to not less than 10% of the electors of such county who
voted at the last preceding general election for the office of secretary of
state, or upon receiving resolutions requesting such an election passed by not
less than 2/3 of the membership of the governing body of each of one or more
cities within such county which contains a population of not less than 25% of
the entire population of the county, or upon receiving resolutions requesting
such an election passed by 2/3 of the membership of the governing body of each
of one or more taxing subdivisions within such county which levy not less than
25% of the property taxes levied by all taxing subdivisions within the county.
(2) The board of county commissioners of Anderson, Atchison, Barton,
Brown, Butler,
Chase, Cowley, Cherokee, Crawford, Ford, Franklin, Jefferson,
Linn, Lyon, Marion,
Miami, Montgomery, Neosho, Osage, Ottawa, Reno, Riley, Saline, Seward,
Sumner,
Wabaunsee, Wilson and Wyandotte counties may submit the question of imposing a
countywide retailers' sales tax and pledging the revenue received therefrom for
the purpose of financing the construction or remodeling of a courthouse, jail,
law enforcement center facility or other county administrative facility, to the
electors at an election called and held thereon. The tax imposed pursuant to
this paragraph shall expire when sales tax sufficient to pay all of the costs
incurred in the financing of such facility has been collected by retailers as
determined by the secretary of revenue. Nothing in this paragraph shall be
construed to allow the rate of tax imposed by Butler, Chase, Cowley, Lyon,
Montgomery, Neosho, Riley, Sumner or Wilson county pursuant to this paragraph
to exceed or be imposed at any rate other than the rates prescribed in K.S.A.
12-189, and amendments thereto.
(3) (A) Except as otherwise provided in this paragraph, the result of
the election held on November 8, 1988, on the question submitted by the board
of county commissioners of Jackson county for the purpose of increasing its
countywide retailers' sales tax by 1% is hereby declared valid, and the
revenue received therefrom by the county shall be expended solely for the
purpose of financing the Banner Creek reservoir project. The tax imposed
pursuant to this paragraph shall take effect on the effective date of this act
and shall expire not later than five years after such date.
(B) The result of the election held on November 8, 1994, on the question
submitted by the board of county commissioners of Ottawa county for the purpose
of increasing its countywide retailers' sales tax by 1% is hereby declared
valid, and the revenue received therefrom by the county shall be expended
solely for the purpose of financing the erection, construction and furnishing
of a law enforcement center and jail facility.
(C) Except as otherwise provided in this paragraph, the result of the
election held on November 2, 2004, on the question submitted by the board of
county commissioners of Sedgwick county for the purpose of increasing its
countywide retailers' sales tax by 1% is hereby declared valid, and the revenue
received therefrom by the county shall be used only to pay the costs of: (i)
Acquisition of a site and constructing and equipping thereon a new regional
events center, associated parking and infrastructure improvements and related
appurtenances thereto, to be located in the downtown area of the city of
Wichita, Kansas, (the "downtown arena"); (ii) design for the Kansas coliseum
complex and construction of improvements to the pavilions; and (iii)
establishing an operating and maintenance reserve for the downtown arena and
the Kansas coliseum complex. The tax imposed pursuant to this paragraph shall
commence on July 1, 2005, and shall terminate not later than 30 months after
the commencement thereof.
(D) Except as otherwise provided in this paragraph, the result of the
election held on August 5, 2008, on the question submitted by the board of
county commissioners of Lyon county for the purpose of increasing its
countywide retailers' sales tax by 1% is hereby declared valid, and the revenue
received therefrom by the county shall be expended for the purposes of ad
valorem tax reduction and capital outlay. The tax imposed pursuant to
this paragraph shall
terminate not
later than five years after the commencement thereof.
(E) Except as otherwise provided in this paragraph, the result of the
election held on August 5, 2008, on the question submitted by the board of
county commissioners of Rawlins county for the purpose of increasing its
countywide retailers' sales tax by .75% is hereby declared valid, and the
revenue
received therefrom by the county shall be expended for the purposes of
financing the costs of a swimming pool. The tax imposed pursuant to
this paragraph shall terminate not
later than 15 years after the commencement thereof or upon payment of all costs
authorized pursuant to this paragraph in the financing of such project.
(4) The board of county commissioners of Finney and Ford counties may submit
the question of imposing a countywide retailers' sales tax at the rate of .25%
and pledging the revenue received therefrom for the purpose of financing all or
any portion of the cost to be paid by Finney or Ford county for construction of
highway projects identified as system enhancements under the provisions of
paragraph (5) of subsection (b) of K.S.A. 68-2314, and amendments thereto, to
the electors at an election called and held thereon. Such election shall be
called and held in the manner provided by the general bond law. The tax imposed
pursuant to this paragraph shall expire upon the payment of all costs
authorized pursuant to this paragraph in the financing of such highway
projects. Nothing in this paragraph shall be construed to allow the rate of tax
imposed by Finney or Ford county pursuant to this paragraph to exceed the
maximum rate prescribed in K.S.A. 12-189, and amendments thereto. If any funds
remain upon the payment of all costs authorized pursuant to this paragraph in
the financing of such highway projects in Finney county, the state treasurer
shall remit such funds to the treasurer of Finney county and upon receipt of
such moneys shall be deposited to the credit of the county road and bridge
fund. If any funds remain upon the payment of all costs authorized pursuant to
this paragraph in the financing of such highway projects in Ford county, the
state treasurer shall remit such funds to the treasurer of Ford county and upon
receipt of such moneys shall be deposited to the credit of the county road and
bridge fund.
(5) The board of county commissioners of any county may submit the
question of imposing a retailers' sales tax at the rate of .25%, .5%, .75% or
1% and pledging the revenue received therefrom for the purpose of financing the
provision of health care services, as enumerated in the question, to the
electors at an election called and held thereon. Whenever any county imposes a
tax pursuant to this paragraph, any tax imposed pursuant to paragraph (2) of
subsection (a) by any city located in such county shall expire upon the
effective date of the imposition of the countywide tax, and thereafter the
state treasurer shall remit to each such city that portion of the countywide
tax revenue collected by retailers within such city as certified by the
director of taxation. The tax imposed pursuant to this paragraph shall be
deemed to be in addition to the rate limitations prescribed in K.S.A. 12-189,
and amendments thereto. As used in this paragraph, health care services shall
include but not be limited to the following: Local health departments, city or
county hospitals, city or county nursing homes, preventive health care services
including immunizations, prenatal care and the postponement of entry into
nursing homes by home care services, mental health services, indigent health
care, physician or health care worker recruitment, health education, emergency
medical services, rural health clinics, integration of health care services,
home health services and rural health networks.
(6) The board of county commissioners of Allen county may submit the
question of imposing a countywide retailers' sales tax at the rate of .5% and
pledging the revenue received therefrom for the purpose of financing the costs
of operation and construction of a solid waste disposal area or the
modification of an existing landfill to comply with federal regulations to the
electors at an election called and held thereon. The tax imposed pursuant to
this paragraph shall expire upon the payment of all costs incurred in the
financing of the project undertaken. Nothing in this paragraph shall be
construed to allow the rate of tax imposed by Allen county pursuant to this
paragraph to exceed or be imposed at any rate other than the rates prescribed
in K.S.A. 12-189 and amendments thereto.
(7) The board of county commissioners of Clay, Dickinson and Miami county may
submit the question of imposing a countywide retailers' sales tax at the rate
of .50% in the case of Clay and Dickinson county and at a rate of up to 1% in
the case of Miami county, and pledging the revenue received therefrom for the
purpose of financing the costs of roadway construction and improvement
to the electors at an election called and held thereon. Except as otherwise
provided, the tax imposed pursuant to this paragraph shall expire after
five years from the date such tax is first collected. The result of the
election held on November 2, 2004, on the question submitted by the board of
county commissioners of Miami county for the purpose of extending for an
additional five-year period the countywide retailers' sales tax imposed
pursuant to this subsection in Miami county is hereby declared valid. The
countywide retailers' sales tax imposed pursuant to this subsection in Clay
and Miami county may be extended or reenacted for additional five-year
periods upon the board of county commissioners of Clay and Miami county
submitting such question to the electors at an election called and held thereon
for each additional five-year period as provided by law.
(8) The board of county commissioners of Sherman county may submit the
question of imposing a countywide retailers' sales tax at the rate of 1% and
pledging the revenue received therefrom for the purpose of financing the costs
of street and roadway improvements to the electors at an election called and
held thereon. The tax imposed pursuant to this paragraph shall expire upon
payment of all costs authorized pursuant to this paragraph in the financing of
such project.
(9) The board of county commissioners of Cowley, Crawford, Russell and
Woodson county may submit the question of imposing a countywide retailers'
sales tax at the rate of .5% in the case of Crawford, Russell and
Woodson county and at a rate of up to .25%, in the case of Cowley county and
pledging the revenue received therefrom for the purpose of financing economic
development initiatives or public infrastructure projects. The tax imposed
pursuant to this paragraph shall expire after five years from the date such tax
is first collected.
(10) The board of county commissioners of Franklin county may submit
the question of imposing a countywide retailers' sales tax at the rate of .25%
and pledging the revenue received therefrom for the purpose of financing
recreational facilities. The tax imposed pursuant to this paragraph shall
expire upon payment of all costs authorized in financing such facilities.
(11) The board of county commissioners of Douglas county may submit the
question of imposing a countywide retailers' sales tax at the rate of .25% and
pledging the revenue received therefrom for the purposes of preservation,
access and management of open space, and for industrial and business park
related economic development.
(12) The board of county commissioners of Shawnee county may submit the
question of imposing a countywide retailers' sales tax at the rate of .25% and
pledging the revenue received therefrom to the city of Topeka for the purpose
of financing the costs of rebuilding the Topeka boulevard bridge and other
public infrastructure improvements associated with such project to the
electors at an election called and held thereon. The tax imposed pursuant to
this paragraph shall expire upon payment of all costs authorized in financing
such project.
(13) The board of county commissioners of Jackson county may submit the
question of imposing a countywide retailers' sales tax at a rate of .4% and
pledging the revenue received therefrom as follows: 50% of such revenues for
the purpose of financing for economic development initiatives; and 50% of such
revenues for the purpose of financing public infrastructure projects to the
electors at an election called and held thereon. The tax imposed pursuant to
this paragraph shall expire after seven years from the date such tax
is first collected.
(14) The board of county commissioners of Neosho county may submit the
question of imposing a countywide retailers' sales tax at the rate of .5% and
pledging the revenue received therefrom for the purpose of financing the costs
of roadway construction and improvement to the electors at an election called
and held thereon. The tax imposed pursuant to this paragraph shall expire upon
payment of all costs authorized pursuant to this paragraph in the financing of
such project.
(15) The board of county commissioners of Saline county may submit the
question of imposing a countywide retailers' sales tax at the rate of up to .5%
and pledging the revenue received therefrom for the purpose of financing the
costs of construction and operation of an expo center to the electors at an
election called and held thereon. The tax imposed pursuant to this paragraph
shall expire after five years from the date such tax is first collected.
(16) The board of county commissioners of Harvey county may submit the
question of imposing a countywide retailers' sales tax at the rate of 1.0% and
pledging the revenue received therefrom for the purpose of financing the costs
of property tax relief, economic development initiatives and public
infrastructure improvements to the electors at an election called and held
thereon.
(17) The board of county commissioners of Atchison county may submit the
question of imposing a countywide retailers' sales tax at the rate of .25% and
pledging the revenue received therefrom for the purpose of financing the costs
of construction and maintenance of sports and recreational facilities to the
electors at an election called and held thereon. The tax imposed pursuant to
this paragraph shall expire upon payment of all costs authorized in financing
such facilities.
(18) The board of county commissioners of Wabaunsee county may submit the
question of imposing a countywide retailers' sales tax at the rate of .5% and
pledging the revenue received therefrom for the purpose of financing the costs
of bridge and roadway construction and improvement to the electors at an
election called and held thereon. The tax imposed pursuant to this paragraph
shall expire after 15 years from the date such tax is first collected.
(19) The board of county commissioners of Jefferson county may submit the
question of imposing a countywide retailers' sales tax at the rate of 1% and
pledging the revenue received therefrom for the purpose of financing the costs
of roadway construction and improvement to the electors at an election called
and held thereon. The tax imposed pursuant to this paragraph shall expire after
six years from the date such tax is first collected. The countywide retailers'
sales tax imposed pursuant to this paragraph may be extended or reenacted for
additional six-year periods upon the board of county commissioners of Jefferson
county submitting such question to the electors at an election called and held
thereon for each additional six-year period as provided by law.
(20) The board of county commissioners of Riley county may submit the
question of imposing a countywide retailers' sales tax at the rate of up to 1%
and pledging the revenue received therefrom for the purpose of financing
the costs of bridge and roadway construction and improvement to the electors at
an election called and held thereon. The tax imposed pursuant to this paragraph
shall expire after five years from the date such tax is first collected.
(21) The board of county commissioners of Johnson county may submit the
question of imposing a countywide retailers' sales tax at the rate of .25% and
pledging the revenue received therefrom for the purpose of financing the
construction and operation costs of public safety projects, including, but not
limited to, a jail, detention center, sheriff's resource center, crime lab or
other county administrative or operational facility dedicated to public safety,
to the electors at an election called and held thereon. The tax imposed
pursuant to this paragraph shall expire after 10 years from the date such tax
is first collected. The countywide retailers' sales tax imposed pursuant to
this subsection may be extended or reenacted for additional periods not
exceeding 10 years upon the board of county commissioners of Johnson county
submitting such question to the electors at an election called and held thereon
for each additional ten-year period as provided by law.
(22) The board of county commissioners of Wilson county may submit the
question of imposing a countywide retailers' sales tax at the rate of up to 1%
and pledging the revenue received therefrom for the purpose of financing the
costs of roadway construction and improvements to federal highways, the
development of a new industrial park and other public infrastructure
improvements to the electors at an election called and held thereon. The tax
imposed pursuant to this paragraph shall expire upon payment of all costs
authorized pursuant to this paragraph in the financing of such project or
projects.
(23) The board of county commissioners of Butler county may submit the
question of imposing a countywide retailers' sales tax at the rate of either
.25%, .5%, .75% or 1% and pledging the revenue received therefrom for the
purpose of financing the costs of public safety capital projects or bridge and
roadway construction projects, or both, to the electors at an election called
and held thereon. The tax imposed pursuant to this paragraph shall expire upon
payment of all costs authorized in financing such projects.
(24) The board of county commissioners of Barton county may submit the
question of imposing a countywide retailers' sales tax at the rate of up to .5%
and pledging the revenue received therefrom for the purpose of financing the
costs of roadway and bridge construction and improvement and infrastructure
development and improvement to the electors at an election called and held
thereon. The tax imposed pursuant to this paragraph shall expire after 10 years
from the date such tax is first collected.
(25) The board of county commissioners of Jefferson county may submit the
question of imposing a countywide retailers' sales tax at the rate of .25% and
pledging the revenue received therefrom for the purpose of financing the costs
of the county's obligation as participating employer to make employer
contributions and other required contributions to the Kansas public employees
retirement system for eligible employees of the county who are members of the
Kansas police and firemen's retirement system, to the electors at an election
called and held thereon. The tax imposed pursuant to this paragraph shall
expire upon payment of all costs authorized in financing such purpose.
(c) The boards of county commissioners of any two or more contiguous
counties, upon adoption of a joint resolution by such boards, may submit
the question of imposing a retailers' sales tax within such counties to
the electors of such counties at an election called and held thereon and
such boards of any two or more contiguous counties shall be required to
submit such question upon submission of a petition in each of such
counties, signed by a number of electors of each of such counties where
submitted equal in number to not less than 10% of the electors of each of such
counties who voted at the last preceding general election for the office of
secretary of state, or upon receiving resolutions requesting such an election
passed by not less than 2/3 of the membership of the governing body of each of
one or more cities within each of such counties which contains a population of
not less than 25% of the entire population of each of such counties, or upon
receiving resolutions requesting such an election passed by 2/3 of the
membership of the governing body of each of one or more taxing subdivisions
within each of such counties which levy not less than 25% of the property taxes
levied by all taxing subdivisions within each of such counties.
(d) Any city retailers' sales tax being levied by
a city prior to July 1, 2006, shall
continue in effect until repealed in the manner
provided herein for the adoption and approval of such tax or until repealed by
the adoption of an ordinance for such repeal. Any countywide retailers'
sales tax in the amount of .5% or 1% in effect on July 1, 1990, shall continue
in effect until repealed in the manner provided herein for the adoption and
approval of such tax.
(e) Any city or county proposing to adopt a retailers' sales tax shall give
notice of its intention to submit such proposition for approval by the electors
in the manner required by K.S.A. 10-120, and amendments thereto. The notices
shall state the time of the election and the rate and effective date of the
proposed tax. If a majority of the electors voting thereon at such election
fail to approve the proposition, such proposition may be resubmitted under the
conditions and in the manner provided in this act for submission of the
proposition. If a majority of the electors voting thereon at such election
shall approve the levying of such tax, the governing body of any such city or
county shall provide by ordinance or resolution, as the case may be, for the
levy of the tax. Any repeal of such tax or any reduction or increase in the
rate thereof, within the limits prescribed by K.S.A. 12-189, and amendments
thereto, shall be accomplished in the manner provided herein for the adoption
and approval of such tax except that the repeal of any such city retailers'
sales tax may be accomplished by the adoption of an ordinance so providing.
(f) The sufficiency of the number of signers of any
petition filed under this
section shall be determined by the county election officer. Every election held
under this act shall be conducted by the county election officer.
(g) The governing body of the city or county proposing to
levy any
retailers' sales tax shall specify the purpose or purposes for which the
revenue would be used, and a statement generally describing such purpose or
purposes shall be included as a part of the ballot proposition.
History: L. 1978, ch. 56, § 1;
L. 1982, ch. 64, § 2;
L. 1983, ch. 57, § 1;
L. 1987, ch. 63, § 1;
L. 1988, ch. 73, § 1;
L. 1989, ch. 57, § 1;
L. 1990, ch. 68, § 3;
L. 1990, ch. 69, § 1;
L. 1992, ch. 198, § 5;
L. 1992, ch. 279, § 1;
L. 1992, ch. 251, § 1;
L. 1993, ch. 240, § 1;
L. 1994, ch. 354, § 1;
L. 1995, ch. 12, § 1;
L. 1995, ch. 246, § 1;
L. 1998, ch. 11, § 1;
L. 1998, ch. 188, § 1;
L. 1999, ch. 1, § 2;
L. 2000, ch. 140, § 1;
L. 2002, ch. 185, § 34;
L. 2003, ch. 147, § 32;
L. 2004, ch. 173, § 3;
L. 2005, ch. 47, § 1;
L. 2005, ch. 186, § 2;
L. 2006, ch. 9, § 1;
L. 2006, ch. 191, § 1;
L. 2007, ch. 158, § 6;
L. 2007, ch. 195, § 52;
L. 2008, ch. 100, § 3;
L. 2009, ch. 1, § 1; Mar. 5.
12-187.Countywide and city retailers' sales taxes;
procedure for imposition; election required; rate; use of revenue; validation
of certain elections; continuation
in effect of certain taxes; authority for imposition; statement of
purpose.
(a) No city shall impose a retailers' sales tax under the provisions
of this act without the governing body of such city having first submitted such
proposition to and having received the approval of a majority of the electors
of the city voting thereon at an election called and held therefor. The
governing body of any city may submit the question of imposing a retailers'
sales tax and the governing body shall be required to submit the question upon
submission of a petition signed by electors of such city equal in number to not
less than 10% of the electors of such city.
(b) (1) The board of county commissioners of any county may submit the
question of imposing a countywide retailers' sales tax to the electors at an
election called and held thereon, and any such board shall be required to
submit the question upon submission of a petition signed by electors of such
county equal in number to not less than 10% of the electors of such county who
voted at the last preceding general election for the office of secretary of
state, or upon receiving resolutions requesting such an election passed by not
less than 2/3 of the membership of the governing body of each of one or more
cities within such county which contains a population of not less than 25% of
the entire population of the county, or upon receiving resolutions requesting
such an election passed by 2/3 of the membership of the governing body of each
of one or more taxing subdivisions within such county which levy not less than
25% of the property taxes levied by all taxing subdivisions within the county.
(2) The board of county commissioners of Anderson, Atchison, Barton,
Brown, Butler,
Chase, Cowley, Cherokee, Crawford, Ford, Franklin, Jefferson,
Linn, Lyon, Marion,
Miami, Montgomery, Neosho, Osage, Ottawa, Reno, Riley, Saline, Seward,
Sumner,
Wabaunsee, Wilson and Wyandotte counties may submit the question of imposing a
countywide retailers' sales tax and pledging the revenue received therefrom for
the purpose of financing the construction or remodeling of a courthouse, jail,
law enforcement center facility or other county administrative facility, to the
electors at an election called and held thereon. The tax imposed pursuant to
this paragraph shall expire when sales tax sufficient to pay all of the costs
incurred in the financing of such facility has been collected by retailers as
determined by the secretary of revenue. Nothing in this paragraph shall be
construed to allow the rate of tax imposed by Butler, Chase, Cowley, Lyon,
Montgomery, Neosho, Riley, Sumner or Wilson county pursuant to this paragraph
to exceed or be imposed at any rate other than the rates prescribed in K.S.A.
12-189, and amendments thereto.
(3) (A) Except as otherwise provided in this paragraph, the result of
the election held on November 8, 1988, on the question submitted by the board
of county commissioners of Jackson county for the purpose of increasing its
countywide retailers' sales tax by 1% is hereby declared valid, and the
revenue received therefrom by the county shall be expended solely for the
purpose of financing the Banner Creek reservoir project. The tax imposed
pursuant to this paragraph shall take effect on the effective date of this act
and shall expire not later than five years after such date.
(B) The result of the election held on November 8, 1994, on the question
submitted by the board of county commissioners of Ottawa county for the purpose
of increasing its countywide retailers' sales tax by 1% is hereby declared
valid, and the revenue received therefrom by the county shall be expended
solely for the purpose of financing the erection, construction and furnishing
of a law enforcement center and jail facility.
(C) Except as otherwise provided in this paragraph, the result of the
election held on November 2, 2004, on the question submitted by the board of
county commissioners of Sedgwick county for the purpose of increasing its
countywide retailers' sales tax by 1% is hereby declared valid, and the revenue
received therefrom by the county shall be used only to pay the costs of: (i)
Acquisition of a site and constructing and equipping thereon a new regional
events center, associated parking and infrastructure improvements and related
appurtenances thereto, to be located in the downtown area of the city of
Wichita, Kansas, (the "downtown arena"); (ii) design for the Kansas coliseum
complex and construction of improvements to the pavilions; and (iii)
establishing an operating and maintenance reserve for the downtown arena and
the Kansas coliseum complex. The tax imposed pursuant to this paragraph shall
commence on July 1, 2005, and shall terminate not later than 30 months after
the commencement thereof.
(D) Except as otherwise provided in this paragraph, the result of the
election held on August 5, 2008, on the question submitted by the board of
county commissioners of Lyon county for the purpose of increasing its
countywide retailers' sales tax by 1% is hereby declared valid, and the revenue
received therefrom by the county shall be expended for the purposes of ad
valorem tax reduction and capital outlay. The tax imposed pursuant to
this paragraph shall
terminate not
later than five years after the commencement thereof.
(E) Except as otherwise provided in this paragraph, the result of the
election held on August 5, 2008, on the question submitted by the board of
county commissioners of Rawlins county for the purpose of increasing its
countywide retailers' sales tax by .75% is hereby declared valid, and the
revenue
received therefrom by the county shall be expended for the purposes of
financing the costs of a swimming pool. The tax imposed pursuant to
this paragraph shall terminate not
later than 15 years after the commencement thereof or upon payment of all costs
authorized pursuant to this paragraph in the financing of such project.
(4) The board of county commissioners of Finney and Ford counties may submit
the question of imposing a countywide retailers' sales tax at the rate of .25%
and pledging the revenue received therefrom for the purpose of financing all or
any portion of the cost to be paid by Finney or Ford county for construction of
highway projects identified as system enhancements under the provisions of
paragraph (5) of subsection (b) of K.S.A. 68-2314, and amendments thereto, to
the electors at an election called and held thereon. Such election shall be
called and held in the manner provided by the general bond law. The tax imposed
pursuant to this paragraph shall expire upon the payment of all costs
authorized pursuant to this paragraph in the financing of such highway
projects. Nothing in this paragraph shall be construed to allow the rate of tax
imposed by Finney or Ford county pursuant to this paragraph to exceed the
maximum rate prescribed in K.S.A. 12-189, and amendments thereto. If any funds
remain upon the payment of all costs authorized pursuant to this paragraph in
the financing of such highway projects in Finney county, the state treasurer
shall remit such funds to the treasurer of Finney county and upon receipt of
such moneys shall be deposited to the credit of the county road and bridge
fund. If any funds remain upon the payment of all costs authorized pursuant to
this paragraph in the financing of such highway projects in Ford county, the
state treasurer shall remit such funds to the treasurer of Ford county and upon
receipt of such moneys shall be deposited to the credit of the county road and
bridge fund.
(5) The board of county commissioners of any county may submit the
question of imposing a retailers' sales tax at the rate of .25%, .5%, .75% or
1% and pledging the revenue received therefrom for the purpose of financing the
provision of health care services, as enumerated in the question, to the
electors at an election called and held thereon. Whenever any county imposes a
tax pursuant to this paragraph, any tax imposed pursuant to paragraph (2) of
subsection (a) by any city located in such county shall expire upon the
effective date of the imposition of the countywide tax, and thereafter the
state treasurer shall remit to each such city that portion of the countywide
tax revenue collected by retailers within such city as certified by the
director of taxation. The tax imposed pursuant to this paragraph shall be
deemed to be in addition to the rate limitations prescribed in K.S.A. 12-189,
and amendments thereto. As used in this paragraph, health care services shall
include but not be limited to the following: Local health departments, city or
county hospitals, city or county nursing homes, preventive health care services
including immunizations, prenatal care and the postponement of entry into
nursing homes by home care services, mental health services, indigent health
care, physician or health care worker recruitment, health education, emergency
medical services, rural health clinics, integration of health care services,
home health services and rural health networks.
(6) The board of county commissioners of Allen county may submit the
question of imposing a countywide retailers' sales tax at the rate of .5% and
pledging the revenue received therefrom for the purpose of financing the costs
of operation and construction of a solid waste disposal area or the
modification of an existing landfill to comply with federal regulations to the
electors at an election called and held thereon. The tax imposed pursuant to
this paragraph shall expire upon the payment of all costs incurred in the
financing of the project undertaken. Nothing in this paragraph shall be
construed to allow the rate of tax imposed by Allen county pursuant to this
paragraph to exceed or be imposed at any rate other than the rates prescribed
in K.S.A. 12-189 and amendments thereto.
(7) The board of county commissioners of Clay, Dickinson and Miami county may
submit the question of imposing a countywide retailers' sales tax at the rate
of .50% in the case of Clay and Dickinson county and at a rate of up to 1% in
the case of Miami county, and pledging the revenue received therefrom for the
purpose of financing the costs of roadway construction and improvement
to the electors at an election called and held thereon. Except as otherwise
provided, the tax imposed pursuant to this paragraph shall expire after
five years from the date such tax is first collected. The result of the
election held on November 2, 2004, on the question submitted by the board of
county commissioners of Miami county for the purpose of extending for an
additional five-year period the countywide retailers' sales tax imposed
pursuant to this subsection in Miami county is hereby declared valid. The
countywide retailers' sales tax imposed pursuant to this subsection in Clay
and Miami county may be extended or reenacted for additional five-year
periods upon the board of county commissioners of Clay and Miami county
submitting such question to the electors at an election called and held thereon
for each additional five-year period as provided by law.
(8) The board of county commissioners of Sherman county may submit the
question of imposing a countywide retailers' sales tax at the rate of 1% and
pledging the revenue received therefrom for the purpose of financing the costs
of street and roadway improvements to the electors at an election called and
held thereon. The tax imposed pursuant to this paragraph shall expire upon
payment of all costs authorized pursuant to this paragraph in the financing of
such project.
(9) The board of county commissioners of Cowley, Crawford, Russell and
Woodson county may submit the question of imposing a countywide retailers'
sales tax at the rate of .5% in the case of Crawford, Russell and
Woodson county and at a rate of up to .25%, in the case of Cowley county and
pledging the revenue received therefrom for the purpose of financing economic
development initiatives or public infrastructure projects. The tax imposed
pursuant to this paragraph shall expire after five years from the date such tax
is first collected.
(10) The board of county commissioners of Franklin county may submit
the question of imposing a countywide retailers' sales tax at the rate of .25%
and pledging the revenue received therefrom for the purpose of financing
recreational facilities. The tax imposed pursuant to this paragraph shall
expire upon payment of all costs authorized in financing such facilities.
(11) The board of county commissioners of Douglas county may submit the
question of imposing a countywide retailers' sales tax at the rate of .25% and
pledging the revenue received therefrom for the purposes of preservation,
access and management of open space, and for industrial and business park
related economic development.
(12) The board of county commissioners of Shawnee county may submit the
question of imposing a countywide retailers' sales tax at the rate of .25% and
pledging the revenue received therefrom to the city of Topeka for the purpose
of financing the costs of rebuilding the Topeka boulevard bridge and other
public infrastructure improvements associated with such project to the
electors at an election called and held thereon. The tax imposed pursuant to
this paragraph shall expire upon payment of all costs authorized in financing
such project.
(13) The board of county commissioners of Jackson county may submit the
question of imposing a countywide retailers' sales tax at a rate of .4% and
pledging the revenue received therefrom as follows: 50% of such revenues for
the purpose of financing for economic development initiatives; and 50% of such
revenues for the purpose of financing public infrastructure projects to the
electors at an election called and held thereon. The tax imposed pursuant to
this paragraph shall expire after seven years from the date such tax
is first collected.
(14) The board of county commissioners of Neosho county may submit the
question of imposing a countywide retailers' sales tax at the rate of .5% and
pledging the revenue received therefrom for the purpose of financing the costs
of roadway construction and improvement to the electors at an election called
and held thereon. The tax imposed pursuant to this paragraph shall expire upon
payment of all costs authorized pursuant to this paragraph in the financing of
such project.
(15) The board of county commissioners of Saline county may submit the
question of imposing a countywide retailers' sales tax at the rate of up to .5%
and pledging the revenue received therefrom for the purpose of financing the
costs of construction and operation of an expo center to the electors at an
election called and held thereon. The tax imposed pursuant to this paragraph
shall expire after five years from the date such tax is first collected.
(16) The board of county commissioners of Harvey county may submit the
question of imposing a countywide retailers' sales tax at the rate of 1.0% and
pledging the revenue received therefrom for the purpose of financing the costs
of property tax relief, economic development initiatives and public
infrastructure improvements to the electors at an election called and held
thereon.
(17) The board of county commissioners of Atchison county may submit the
question of imposing a countywide retailers' sales tax at the rate of .25% and
pledging the revenue received therefrom for the purpose of financing the costs
of construction and maintenance of sports and recreational facilities to the
electors at an election called and held thereon. The tax imposed pursuant to
this paragraph shall expire upon payment of all costs authorized in financing
such facilities.
(18) The board of county commissioners of Wabaunsee county may submit the
question of imposing a countywide retailers' sales tax at the rate of .5% and
pledging the revenue received therefrom for the purpose of financing the costs
of bridge and roadway construction and improvement to the electors at an
election called and held thereon. The tax imposed pursuant to this paragraph
shall expire after 15 years from the date such tax is first collected.
(19) The board of county commissioners of Jefferson county may submit the
question of imposing a countywide retailers' sales tax at the rate of 1% and
pledging the revenue received therefrom for the purpose of financing the costs
of roadway construction and improvement to the electors at an election called
and held thereon. The tax imposed pursuant to this paragraph shall expire after
six years from the date such tax is first collected. The countywide retailers'
sales tax imposed pursuant to this paragraph may be extended or reenacted for
additional six-year periods upon the board of county commissioners of Jefferson
county submitting such question to the electors at an election called and held
thereon for each additional six-year period as provided by law.
(20) The board of county commissioners of Riley county may submit the
question of imposing a countywide retailers' sales tax at the rate of up to 1%
and pledging the revenue received therefrom for the purpose of financing
the costs of bridge and roadway construction and improvement to the electors at
an election called and held thereon. The tax imposed pursuant to this paragraph
shall expire after five years from the date such tax is first collected.
(21) The board of county commissioners of Johnson county may submit the
question of imposing a countywide retailers' sales tax at the rate of .25% and
pledging the revenue received therefrom for the purpose of financing the
construction and operation costs of public safety projects, including, but not
limited to, a jail, detention center, sheriff's resource center, crime lab or
other county administrative or operational facility dedicated to public safety,
to the electors at an election called and held thereon. The tax imposed
pursuant to this paragraph shall expire after 10 years from the date such tax
is first collected. The countywide retailers' sales tax imposed pursuant to
this subsection may be extended or reenacted for additional periods not
exceeding 10 years upon the board of county commissioners of Johnson county
submitting such question to the electors at an election called and held thereon
for each additional ten-year period as provided by law.
(22) The board of county commissioners of Wilson county may submit the
question of imposing a countywide retailers' sales tax at the rate of up to 1%
and pledging the revenue received therefrom for the purpose of financing the
costs of roadway construction and improvements to federal highways, the
development of a new industrial park and other public infrastructure
improvements to the electors at an election called and held thereon. The tax
imposed pursuant to this paragraph shall expire upon payment of all costs
authorized pursuant to this paragraph in the financing of such project or
projects.
(23) The board of county commissioners of Butler county may submit the
question of imposing a countywide retailers' sales tax at the rate of either
.25%, .5%, .75% or 1% and pledging the revenue received therefrom for the
purpose of financing the costs of public safety capital projects or bridge and
roadway construction projects, or both, to the electors at an election called
and held thereon. The tax imposed pursuant to this paragraph shall expire upon
payment of all costs authorized in financing such projects.
(24) The board of county commissioners of Barton county may submit the
question of imposing a countywide retailers' sales tax at the rate of up to .5%
and pledging the revenue received therefrom for the purpose of financing the
costs of roadway and bridge construction and improvement and infrastructure
development and improvement to the electors at an election called and held
thereon. The tax imposed pursuant to this paragraph shall expire after 10 years
from the date such tax is first collected.
(25) The board of county commissioners of Jefferson county may submit the
question of imposing a countywide retailers' sales tax at the rate of .25% and
pledging the revenue received therefrom for the purpose of financing the costs
of the county's obligation as participating employer to make employer
contributions and other required contributions to the Kansas public employees
retirement system for eligible employees of the county who are members of the
Kansas police and firemen's retirement system, to the electors at an election
called and held thereon. The tax imposed pursuant to this paragraph shall
expire upon payment of all costs authorized in financing such purpose.
(c) The boards of county commissioners of any two or more contiguous
counties, upon adoption of a joint resolution by such boards, may submit
the question of imposing a retailers' sales tax within such counties to
the electors of such counties at an election called and held thereon and
such boards of any two or more contiguous counties shall be required to
submit such question upon submission of a petition in each of such
counties, signed by a number of electors of each of such counties where
submitted equal in number to not less than 10% of the electors of each of such
counties who voted at the last preceding general election for the office of
secretary of state, or upon receiving resolutions requesting such an election
passed by not less than 2/3 of the membership of the governing body of each of
one or more cities within each of such counties which contains a population of
not less than 25% of the entire population of each of such counties, or upon
receiving resolutions requesting such an election passed by 2/3 of the
membership of the governing body of each of one or more taxing subdivisions
within each of such counties which levy not less than 25% of the property taxes
levied by all taxing subdivisions within each of such counties.
(d) Any city retailers' sales tax being levied by
a city prior to July 1, 2006, shall
continue in effect until repealed in the manner
provided herein for the adoption and approval of such tax or until repealed by
the adoption of an ordinance for such repeal. Any countywide retailers'
sales tax in the amount of .5% or 1% in effect on July 1, 1990, shall continue
in effect until repealed in the manner provided herein for the adoption and
approval of such tax.
(e) Any city or county proposing to adopt a retailers' sales tax shall give
notice of its intention to submit such proposition for approval by the electors
in the manner required by K.S.A. 10-120, and amendments thereto. The notices
shall state the time of the election and the rate and effective date of the
proposed tax. If a majority of the electors voting thereon at such election
fail to approve the proposition, such proposition may be resubmitted under the
conditions and in the manner provided in this act for submission of the
proposition. If a majority of the electors voting thereon at such election
shall approve the levying of such tax, the governing body of any such city or
county shall provide by ordinance or resolution, as the case may be, for the
levy of the tax. Any repeal of such tax or any reduction or increase in the
rate thereof, within the limits prescribed by K.S.A. 12-189, and amendments
thereto, shall be accomplished in the manner provided herein for the adoption
and approval of such tax except that the repeal of any such city retailers'
sales tax may be accomplished by the adoption of an ordinance so providing.
(f) The sufficiency of the number of signers of any
petition filed under this
section shall be determined by the county election officer. Every election held
under this act shall be conducted by the county election officer.
(g) The governing body of the city or county proposing to
levy any
retailers' sales tax shall specify the purpose or purposes for which the
revenue would be used, and a statement generally describing such purpose or
purposes shall be included as a part of the ballot proposition.
History: L. 1978, ch. 56, § 1;
L. 1982, ch. 64, § 2;
L. 1983, ch. 57, § 1;
L. 1987, ch. 63, § 1;
L. 1988, ch. 73, § 1;
L. 1989, ch. 57, § 1;
L. 1990, ch. 68, § 3;
L. 1990, ch. 69, § 1;
L. 1992, ch. 198, § 5;
L. 1992, ch. 279, § 1;
L. 1992, ch. 251, § 1;
L. 1993, ch. 240, § 1;
L. 1994, ch. 354, § 1;
L. 1995, ch. 12, § 1;
L. 1995, ch. 246, § 1;
L. 1998, ch. 11, § 1;
L. 1998, ch. 188, § 1;
L. 1999, ch. 1, § 2;
L. 2000, ch. 140, § 1;
L. 2002, ch. 185, § 34;
L. 2003, ch. 147, § 32;
L. 2004, ch. 173, § 3;
L. 2005, ch. 47, § 1;
L. 2005, ch. 186, § 2;
L. 2006, ch. 9, § 1;
L. 2006, ch. 191, § 1;
L. 2007, ch. 158, § 6;
L. 2007, ch. 195, § 52;
L. 2008, ch. 100, § 3;
L. 2009, ch. 1, § 1; Mar. 5.
12-187.Countywide and city retailers' sales taxes;
procedure for imposition; election required; rate; use of revenue; validation
of certain elections; continuation
in effect of certain taxes; authority for imposition; statement of
purpose.
(a) No city shall impose a retailers' sales tax under the provisions
of this act without the governing body of such city having first submitted such
proposition to and having received the approval of a majority of the electors
of the city voting thereon at an election called and held therefor. The
governing body of any city may submit the question of imposing a retailers'
sales tax and the governing body shall be required to submit the question upon
submission of a petition signed by electors of such city equal in number to not
less than 10% of the electors of such city.
(b) (1) The board of county commissioners of any county may submit the
question of imposing a countywide retailers' sales tax to the electors at an
election called and held thereon, and any such board shall be required to
submit the question upon submission of a petition signed by electors of such
county equal in number to not less than 10% of the electors of such county who
voted at the last preceding general election for the office of secretary of
state, or upon receiving resolutions requesting such an election passed by not
less than 2/3 of the membership of the governing body of each of one or more
cities within such county which contains a population of not less than 25% of
the entire population of the county, or upon receiving resolutions requesting
such an election passed by 2/3 of the membership of the governing body of each
of one or more taxing subdivisions within such county which levy not less than
25% of the property taxes levied by all taxing subdivisions within the county.
(2) The board of county commissioners of Anderson, Atchison, Barton,
Brown, Butler,
Chase, Cowley, Cherokee, Crawford, Ford, Franklin, Jefferson,
Linn, Lyon, Marion,
Miami, Montgomery, Neosho, Osage, Ottawa, Reno, Riley, Saline, Seward,
Sumner,
Wabaunsee, Wilson and Wyandotte counties may submit the question of imposing a
countywide retailers' sales tax and pledging the revenue received therefrom for
the purpose of financing the construction or remodeling of a courthouse, jail,
law enforcement center facility or other county administrative facility, to the
electors at an election called and held thereon. The tax imposed pursuant to
this paragraph shall expire when sales tax sufficient to pay all of the costs
incurred in the financing of such facility has been collected by retailers as
determined by the secretary of revenue. Nothing in this paragraph shall be
construed to allow the rate of tax imposed by Butler, Chase, Cowley, Lyon,
Montgomery, Neosho, Riley, Sumner or Wilson county pursuant to this paragraph
to exceed or be imposed at any rate other than the rates prescribed in K.S.A.
12-189, and amendments thereto.
(3) (A) Except as otherwise provided in this paragraph, the result of
the election held on November 8, 1988, on the question submitted by the board
of county commissioners of Jackson county for the purpose of increasing its
countywide retailers' sales tax by 1% is hereby declared valid, and the
revenue received therefrom by the county shall be expended solely for the
purpose of financing the Banner Creek reservoir project. The tax imposed
pursuant to this paragraph shall take effect on the effective date of this act
and shall expire not later than five years after such date.
(B) The result of the election held on November 8, 1994, on the question
submitted by the board of county commissioners of Ottawa county for the purpose
of increasing its countywide retailers' sales tax by 1% is hereby declared
valid, and the revenue received therefrom by the county shall be expended
solely for the purpose of financing the erection, construction and furnishing
of a law enforcement center and jail facility.
(C) Except as otherwise provided in this paragraph, the result of the
election held on November 2, 2004, on the question submitted by the board of
county commissioners of Sedgwick county for the purpose of increasing its
countywide retailers' sales tax by 1% is hereby declared valid, and the revenue
received therefrom by the county shall be used only to pay the costs of: (i)
Acquisition of a site and constructing and equipping thereon a new regional
events center, associated parking and infrastructure improvements and related
appurtenances thereto, to be located in the downtown area of the city of
Wichita, Kansas, (the "downtown arena"); (ii) design for the Kansas coliseum
complex and construction of improvements to the pavilions; and (iii)
establishing an operating and maintenance reserve for the downtown arena and
the Kansas coliseum complex. The tax imposed pursuant to this paragraph shall
commence on July 1, 2005, and shall terminate not later than 30 months after
the commencement thereof.
(D) Except as otherwise provided in this paragraph, the result of the
election held on August 5, 2008, on the question submitted by the board of
county commissioners of Lyon county for the purpose of increasing its
countywide retailers' sales tax by 1% is hereby declared valid, and the revenue
received therefrom by the county shall be expended for the purposes of ad
valorem tax reduction and capital outlay. The tax imposed pursuant to
this paragraph shall
terminate not
later than five years after the commencement thereof.
(E) Except as otherwise provided in this paragraph, the result of the
election held on August 5, 2008, on the question submitted by the board of
county commissioners of Rawlins county for the purpose of increasing its
countywide retailers' sales tax by .75% is hereby declared valid, and the
revenue
received therefrom by the county shall be expended for the purposes of
financing the costs of a swimming pool. The tax imposed pursuant to
this paragraph shall terminate not
later than 15 years after the commencement thereof or upon payment of all costs
authorized pursuant to this paragraph in the financing of such project.
(4) The board of county commissioners of Finney and Ford counties may submit
the question of imposing a countywide retailers' sales tax at the rate of .25%
and pledging the revenue received therefrom for the purpose of financing all or
any portion of the cost to be paid by Finney or Ford county for construction of
highway projects identified as system enhancements under the provisions of
paragraph (5) of subsection (b) of K.S.A. 68-2314, and amendments thereto, to
the electors at an election called and held thereon. Such election shall be
called and held in the manner provided by the general bond law. The tax imposed
pursuant to this paragraph shall expire upon the payment of all costs
authorized pursuant to this paragraph in the financing of such highway
projects. Nothing in this paragraph shall be construed to allow the rate of tax
imposed by Finney or Ford county pursuant to this paragraph to exceed the
maximum rate prescribed in K.S.A. 12-189, and amendments thereto. If any funds
remain upon the payment of all costs authorized pursuant to this paragraph in
the financing of such highway projects in Finney county, the state treasurer
shall remit such funds to the treasurer of Finney county and upon receipt of
such moneys shall be deposited to the credit of the county road and bridge
fund. If any funds remain upon the payment of all costs authorized pursuant to
this paragraph in the financing of such highway projects in Ford county, the
state treasurer shall remit such funds to the treasurer of Ford county and upon
receipt of such moneys shall be deposited to the credit of the county road and
bridge fund.
(5) The board of county commissioners of any county may submit the
question of imposing a retailers' sales tax at the rate of .25%, .5%, .75% or
1% and pledging the revenue received therefrom for the purpose of financing the
provision of health care services, as enumerated in the question, to the
electors at an election called and held thereon. Whenever any county imposes a
tax pursuant to this paragraph, any tax imposed pursuant to paragraph (2) of
subsection (a) by any city located in such county shall expire upon the
effective date of the imposition of the countywide tax, and thereafter the
state treasurer shall remit to each such city that portion of the countywide
tax revenue collected by retailers within such city as certified by the
director of taxation. The tax imposed pursuant to this paragraph shall be
deemed to be in addition to the rate limitations prescribed in K.S.A. 12-189,
and amendments thereto. As used in this paragraph, health care services shall
include but not be limited to the following: Local health departments, city or
county hospitals, city or county nursing homes, preventive health care services
including immunizations, prenatal care and the postponement of entry into
nursing homes by home care services, mental health services, indigent health
care, physician or health care worker recruitment, health education, emergency
medical services, rural health clinics, integration of health care services,
home health services and rural health networks.
(6) The board of county commissioners of Allen county may submit the
question of imposing a countywide retailers' sales tax at the rate of .5% and
pledging the revenue received therefrom for the purpose of financing the costs
of operation and construction of a solid waste disposal area or the
modification of an existing landfill to comply with federal regulations to the
electors at an election called and held thereon. The tax imposed pursuant to
this paragraph shall expire upon the payment of all costs incurred in the
financing of the project undertaken. Nothing in this paragraph shall be
construed to allow the rate of tax imposed by Allen county pursuant to this
paragraph to exceed or be imposed at any rate other than the rates prescribed
in K.S.A. 12-189 and amendments thereto.
(7) The board of county commissioners of Clay, Dickinson and Miami county may
submit the question of imposing a countywide retailers' sales tax at the rate
of .50% in the case of Clay and Dickinson county and at a rate of up to 1% in
the case of Miami county, and pledging the revenue received therefrom for the
purpose of financing the costs of roadway construction and improvement
to the electors at an election called and held thereon. Except as otherwise
provided, the tax imposed pursuant to this paragraph shall expire after
five years from the date such tax is first collected. The result of the
election held on November 2, 2004, on the question submitted by the board of
county commissioners of Miami county for the purpose of extending for an
additional five-year period the countywide retailers' sales tax imposed
pursuant to this subsection in Miami county is hereby declared valid. The
countywide retailers' sales tax imposed pursuant to this subsection in Clay
and Miami county may be extended or reenacted for additional five-year
periods upon the board of county commissioners of Clay and Miami county
submitting such question to the electors at an election called and held thereon
for each additional five-year period as provided by law.
(8) The board of county commissioners of Sherman county may submit the
question of imposing a countywide retailers' sales tax at the rate of 1% and
pledging the revenue received therefrom for the purpose of financing the costs
of street and roadway improvements to the electors at an election called and
held thereon. The tax imposed pursuant to this paragraph shall expire upon
payment of all costs authorized pursuant to this paragraph in the financing of
such project.
(9) The board of county commissioners of Cowley, Crawford, Russell and
Woodson county may submit the question of imposing a countywide retailers'
sales tax at the rate of .5% in the case of Crawford, Russell and
Woodson county and at a rate of up to .25%, in the case of Cowley county and
pledging the revenue received therefrom for the purpose of financing economic
development initiatives or public infrastructure projects. The tax imposed
pursuant to this paragraph shall expire after five years from the date such tax
is first collected.
(10) The board of county commissioners of Franklin county may submit
the question of imposing a countywide retailers' sales tax at the rate of .25%
and pledging the revenue received therefrom for the purpose of financing
recreational facilities. The tax imposed pursuant to this paragraph shall
expire upon payment of all costs authorized in financing such facilities.
(11) The board of county commissioners of Douglas county may submit the
question of imposing a countywide retailers' sales tax at the rate of .25% and
pledging the revenue received therefrom for the purposes of preservation,
access and management of open space, and for industrial and business park
related economic development.
(12) The board of county commissioners of Shawnee county may submit the
question of imposing a countywide retailers' sales tax at the rate of .25% and
pledging the revenue received therefrom to the city of Topeka for the purpose
of financing the costs of rebuilding the Topeka boulevard bridge and other
public infrastructure improvements associated with such project to the
electors at an election called and held thereon. The tax imposed pursuant to
this paragraph shall expire upon payment of all costs authorized in financing
such project.
(13) The board of county commissioners of Jackson county may submit the
question of imposing a countywide retailers' sales tax at a rate of .4% and
pledging the revenue received therefrom as follows: 50% of such revenues for
the purpose of financing for economic development initiatives; and 50% of such
revenues for the purpose of financing public infrastructure projects to the
electors at an election called and held thereon. The tax imposed pursuant to
this paragraph shall expire after seven years from the date such tax
is first collected.
(14) The board of county commissioners of Neosho county may submit the
question of imposing a countywide retailers' sales tax at the rate of .5% and
pledging the revenue received therefrom for the purpose of financing the costs
of roadway construction and improvement to the electors at an election called
and held thereon. The tax imposed pursuant to this paragraph shall expire upon
payment of all costs authorized pursuant to this paragraph in the financing of
such project.
(15) The board of county commissioners of Saline county may submit the
question of imposing a countywide retailers' sales tax at the rate of up to .5%
and pledging the revenue received therefrom for the purpose of financing the
costs of construction and operation of an expo center to the electors at an
election called and held thereon. The tax imposed pursuant to this paragraph
shall expire after five years from the date such tax is first collected.
(16) The board of county commissioners of Harvey county may submit the
question of imposing a countywide retailers' sales tax at the rate of 1.0% and
pledging the revenue received therefrom for the purpose of financing the costs
of property tax relief, economic development initiatives and public
infrastructure improvements to the electors at an election called and held
thereon.
(17) The board of county commissioners of Atchison county may submit the
question of imposing a countywide retailers' sales tax at the rate of .25% and
pledging the revenue received therefrom for the purpose of financing the costs
of construction and maintenance of sports and recreational facilities to the
electors at an election called and held thereon. The tax imposed pursuant to
this paragraph shall expire upon payment of all costs authorized in financing
such facilities.
(18) The board of county commissioners of Wabaunsee county may submit the
question of imposing a countywide retailers' sales tax at the rate of .5% and
pledging the revenue received therefrom for the purpose of financing the costs
of bridge and roadway construction and improvement to the electors at an
election called and held thereon. The tax imposed pursuant to this paragraph
shall expire after 15 years from the date such tax is first collected.
(19) The board of county commissioners of Jefferson county may submit the
question of imposing a countywide retailers' sales tax at the rate of 1% and
pledging the revenue received therefrom for the purpose of financing the costs
of roadway construction and improvement to the electors at an election called
and held thereon. The tax imposed pursuant to this paragraph shall expire after
six years from the date such tax is first collected. The countywide retailers'
sales tax imposed pursuant to this paragraph may be extended or reenacted for
additional six-year periods upon the board of county commissioners of Jefferson
county submitting such question to the electors at an election called and held
thereon for each additional six-year period as provided by law.
(20) The board of county commissioners of Riley county may submit the
question of imposing a countywide retailers' sales tax at the rate of up to 1%
and pledging the revenue received therefrom for the purpose of financing
the costs of bridge and roadway construction and improvement to the electors at
an election called and held thereon. The tax imposed pursuant to this paragraph
shall expire after five years from the date such tax is first collected.
(21) The board of county commissioners of Johnson county may submit the
question of imposing a countywide retailers' sales tax at the rate of .25% and
pledging the revenue received therefrom for the purpose of financing the
construction and operation costs of public safety projects, including, but not
limited to, a jail, detention center, sheriff's resource center, crime lab or
other county administrative or operational facility dedicated to public safety,
to the electors at an election called and held thereon. The tax imposed
pursuant to this paragraph shall expire after 10 years from the date such tax
is first collected. The countywide retailers' sales tax imposed pursuant to
this subsection may be extended or reenacted for additional periods not
exceeding 10 years upon the board of county commissioners of Johnson county
submitting such question to the electors at an election called and held thereon
for each additional ten-year period as provided by law.
(22) The board of county commissioners of Wilson county may submit the
question of imposing a countywide retailers' sales tax at the rate of up to 1%
and pledging the revenue received therefrom for the purpose of financing the
costs of roadway construction and improvements to federal highways, the
development of a new industrial park and other public infrastructure
improvements to the electors at an election called and held thereon. The tax
imposed pursuant to this paragraph shall expire upon payment of all costs
authorized pursuant to this paragraph in the financing of such project or
projects.
(23) The board of county commissioners of Butler county may submit the
question of imposing a countywide retailers' sales tax at the rate of either
.25%, .5%, .75% or 1% and pledging the revenue received therefrom for the
purpose of financing the costs of public safety capital projects or bridge and
roadway construction projects, or both, to the electors at an election called
and held thereon. The tax imposed pursuant to this paragraph shall expire upon
payment of all costs authorized in financing such projects.
(24) The board of county commissioners of Barton county may submit the
question of imposing a countywide retailers' sales tax at the rate of up to .5%
and pledging the revenue received therefrom for the purpose of financing the
costs of roadway and bridge construction and improvement and infrastructure
development and improvement to the electors at an election called and held
thereon. The tax imposed pursuant to this paragraph shall expire after 10 years
from the date such tax is first collected.
(25) The board of county commissioners of Jefferson county may submit the
question of imposing a countywide retailers' sales tax at the rate of .25% and
pledging the revenue received therefrom for the purpose of financing the costs
of the county's obligation as participating employer to make employer
contributions and other required contributions to the Kansas public employees
retirement system for eligible employees of the county who are members of the
Kansas police and firemen's retirement system, to the electors at an election
called and held thereon. The tax imposed pursuant to this paragraph shall
expire upon payment of all costs authorized in financing such purpose.
(c) The boards of county commissioners of any two or more contiguous
counties, upon adoption of a joint resolution by such boards, may submit
the question of imposing a retailers' sales tax within such counties to
the electors of such counties at an election called and held thereon and
such boards of any two or more contiguous counties shall be required to
submit such question upon submission of a petition in each of such
counties, signed by a number of electors of each of such counties where
submitted equal in number to not less than 10% of the electors of each of such
counties who voted at the last preceding general election for the office of
secretary of state, or upon receiving resolutions requesting such an election
passed by not less than 2/3 of the membership of the governing body of each of
one or more cities within each of such counties which contains a population of
not less than 25% of the entire population of each of such counties, or upon
receiving resolutions requesting such an election passed by 2/3 of the
membership of the governing body of each of one or more taxing subdivisions
within each of such counties which levy not less than 25% of the property taxes
levied by all taxing subdivisions within each of such counties.
(d) Any city retailers' sales tax being levied by
a city prior to July 1, 2006, shall
continue in effect until repealed in the manner
provided herein for the adoption and approval of such tax or until repealed by
the adoption of an ordinance for such repeal. Any countywide retailers'
sales tax in the amount of .5% or 1% in effect on July 1, 1990, shall continue
in effect until repealed in the manner provided herein for the adoption and
approval of such tax.
(e) Any city or county proposing to adopt a retailers' sales tax shall give
notice of its intention to submit such proposition for approval by the electors
in the manner required by K.S.A. 10-120, and amendments thereto. The notices
shall state the time of the election and the rate and effective date of the
proposed tax. If a majority of the electors voting thereon at such election
fail to approve the proposition, such proposition may be resubmitted under the
conditions and in the manner provided in this act for submission of the
proposition. If a majority of the electors voting thereon at such election
shall approve the levying of such tax, the governing body of any such city or
county shall provide by ordinance or resolution, as the case may be, for the
levy of the tax. Any repeal of such tax or any reduction or increase in the
rate thereof, within the limits prescribed by K.S.A. 12-189, and amendments
thereto, shall be accomplished in the manner provided herein for the adoption
and approval of such tax except that the repeal of any such city retailers'
sales tax may be accomplished by the adoption of an ordinance so providing.
(f) The sufficiency of the number of signers of any
petition filed under this
section shall be determined by the county election officer. Every election held
under this act shall be conducted by the county election officer.
(g) The governing body of the city or county proposing to
levy any
retailers' sales tax shall specify the purpose or purposes for which the
revenue would be used, and a statement generally describing such purpose or
purposes shall be included as a part of the ballot proposition.
History: L. 1978, ch. 56, § 1;
L. 1982, ch. 64, § 2;
L. 1983, ch. 57, § 1;
L. 1987, ch. 63, § 1;
L. 1988, ch. 73, § 1;
L. 1989, ch. 57, § 1;
L. 1990, ch. 68, § 3;
L. 1990, ch. 69, § 1;
L. 1992, ch. 198, § 5;
L. 1992, ch. 279, § 1;
L. 1992, ch. 251, § 1;
L. 1993, ch. 240, § 1;
L. 1994, ch. 354, § 1;
L. 1995, ch. 12, § 1;
L. 1995, ch. 246, § 1;
L. 1998, ch. 11, § 1;
L. 1998, ch. 188, § 1;
L. 1999, ch. 1, § 2;
L. 2000, ch. 140, § 1;
L. 2002, ch. 185, § 34;
L. 2003, ch. 147, § 32;
L. 2004, ch. 173, § 3;
L. 2005, ch. 47, § 1;
L. 2005, ch. 186, § 2;
L. 2006, ch. 9, § 1;
L. 2006, ch. 191, § 1;
L. 2007, ch. 158, § 6;
L. 2007, ch. 195, § 52;
L. 2008, ch. 100, § 3;
L. 2009, ch. 1, § 1; Mar. 5.