12-192.Same; apportionment of revenue
from countywide retailers' sales tax between county and cities located therein,
exceptions; notification of state sales tax collected
in county for preceding year; county clerks to provide secretary information
necessary for apportionment.
(a) Except as otherwise provided by subsection (b), (d) or (h), all revenue
received by the director of taxation from a countywide retailers' sales tax
shall be apportioned among the county and each city located in such county in
the following manner: (1) One-half of all revenue received by the director of
taxation shall be apportioned among the county and each city located in such
county in the proportion that the total tangible property tax levies made in
such county in the preceding year for all funds of each such governmental unit
bear to the total of all such levies made in the preceding year, and (2) 1/2 of
all revenue received by the director of taxation from such countywide
retailers' sales tax shall be apportioned among the county and each city
located in such county, first to the county that portion of the revenue equal
to the proportion that the population of the county residing in the
unincorporated area of the county bears to the total population of the county,
and second to the cities in the proportion that the population of each city
bears to the total population of the county, except that no persons residing
within the Fort Riley military reservation shall be included in the
determination of the population of any city located within Riley county. All
revenue apportioned to a county shall be paid to its county treasurer and shall
be credited to the general fund of the county.
(b) (1) In lieu of the apportionment formula
provided
in subsection (a), all revenue received by the director of taxation from a
countywide retailers' sales tax imposed within Johnson county at the rate of
.75%, 1% or 1.25% after July 1, 2007, shall be apportioned
among
the county and each city located in such county in the following manner: (A)
The revenue received from the first .5% rate of tax shall be apportioned in the
manner prescribed by subsection (a) and (B) the revenue received from the rate
of tax exceeding .5% shall be apportioned as follows: (i) One-fourth shall be
apportioned among the county and each city located in such county in the
proportion that the total tangible property tax levies made in such county in
the preceding year for all funds of each such governmental unit bear to the
total of all such levies made in the preceding year and (ii) one-fourth shall
be apportioned among the county and each city located in such county, first to
the county that portion of the revenue equal to the proportion that the
population of the county residing in the unincorporated area of the county
bears to the total population of the county, and second to the cities in the
proportion that the population of each city bears to the total population of
the county and (iii) one-half shall be retained by the county for its sole use
and benefit.
(2) In lieu of the apportionment formula provided in subsection (a), all
money received by the director of taxation from a countywide sales tax imposed
within Montgomery county pursuant to the election held on November 8, 1994,
shall be remitted to and shall be retained by the county and expended only for
the purpose for which the revenue received from the tax was pledged. All
revenue apportioned and paid from the imposition of such tax to the treasurer
of any city prior to the effective date of this act shall be remitted to the
county treasurer and expended only for the purpose for which the revenue
received from the tax was pledged.
(3) In lieu of the apportionment formula provided in subsection (a), on
and after the effective date of this act, all moneys received by the director
of taxation from a countywide retailers' sales tax imposed within Phillips
county pursuant to the election held on September 20, 2005, shall be remitted
to and shall be retained by the county and expended only for the purpose for
which the revenue received from the tax was pledged.
(c) (1) Except as otherwise provided by paragraph (2) of this subsection,
for purposes of subsections (a) and (b), the term "total tangible property tax
levies" means the aggregate dollar amount of tax revenue derived from ad
valorem tax levies applicable to all tangible property located within each such
city or county. The ad valorem property tax levy of any county or city district
entity or subdivision shall be included within this term if the levy of any
such district entity or subdivision is applicable to all tangible property
located within each such city or county.
(2) For the purposes of subsections (a) and (b), any ad valorem property tax
levied on property located in a city in Johnson county for the purpose of
providing fire protection service in such city shall be included within the
term "total tangible property tax levies" for such city regardless of its
applicability to all tangible property located within each such city. If the
tax is levied by a district which extends across city boundaries, for purposes
of this computation, the amount of such levy shall be apportioned among each
city in which such district extends in the proportion that such tax levied
within each city bears to the total tax levied by the district.
(d) (1) All revenue received from a countywide retailers' sales tax imposed
pursuant to paragraphs (2), (3)(C), (6), (7), (8), (9), (12),
(14), (15), (16), (17), (18), (19), (20), (22), (23) and
(25) of
subsection (b) of K.S.A. 12-187, and amendments thereto,
shall be remitted to and shall be retained by the county and expended only for
the purpose for which the revenue received from the tax was pledged.
(2) Except as otherwise provided in paragraph (5) of subsection (b) of K.S.A.
12-187, and amendments thereto, all revenues received from a countywide
retailers' sales tax imposed pursuant to paragraph (5) of subsection (b) of
K.S.A. 12-187, and amendments thereto, shall be remitted to and shall be
retained by the county and expended only for the purpose for which the revenue
received from the tax was pledged.
(e) All revenue apportioned to the several cities of the county shall be
paid to the respective treasurers thereof and deposited in the general fund of
the city. Whenever the territory of any city is located in two or more counties
and any one or more of such counties do not levy a countywide retailers' sales
tax, or whenever such counties do not levy countywide retailers' sales taxes at
a uniform rate, the revenue received by such city from the proceeds of the
countywide retailers' sales tax, as an alternative to depositing the same in
the general fund, may be used for the purpose of reducing the tax levies of
such city upon the taxable tangible property located within the county levying
such countywide retailers' sales tax.
(f) Prior to March 1 of each year, the secretary of revenue shall advise
each county treasurer of the revenue collected in such county from the state
retailers' sales tax for the preceding calendar year.
(g) Prior to December 31 of each year, the clerk of every county imposing a
countywide retailers' sales tax shall provide such information deemed necessary
by the secretary of revenue to apportion and remit revenue to the counties and
cities pursuant to this section.
(h) The provisions of subsections (a) and (b) for the apportionment of
countywide retailers' sales tax shall not apply to any revenues received
pursuant to a county or countywide retailers' sales tax levied or collected
under K.S.A. 74-8929, and amendments thereto. All such revenue collected under
K.S.A. 74-8929, and amendments thereto, shall be deposited into the
redevelopment bond fund established by K.S.A. 74-8927, and amendments thereto,
for the period of time set forth in K.S.A. 74-8927, and amendments thereto.
History: L. 1978, ch. 56, § 6;
L. 1980, ch. 61, § 1;
L. 1981, ch. 66, § 1;
L. 1981, ch. 67, § 1;
L. 1982, ch. 65, § 1;
L. 1983, ch. 60, § 1;
L. 1986, ch. 67, § 1;
L. 1987, ch. 63, § 3;
L. 1988, ch. 72, § 2;
L. 1991, ch. 82, § 3;
L. 1992, ch. 279, § 4;
L. 1992, ch. 251, § 3;
L. 1993, ch. 175, § 1;
L. 1994, ch. 354, § 4;
L. 1995, ch. 12, § 4;
L. 1995, ch. 163, § 1;
L. 1998, ch. 188, § 4;
L. 1999, ch. 1, § 4;
L. 2001, ch. 211, § 2;
L. 2003, ch. 147, § 2;
L. 2005, ch. 47, § 3;
L. 2005, ch. 186, § 5;
L. 2006, ch. 191, § 3;
L. 2007, ch. 158, § 8;
L. 2007, ch. 195, § 54;
L. 2008, ch. 100, § 5; May 1.
12-192.Same; apportionment of revenue
from countywide retailers' sales tax between county and cities located therein,
exceptions; notification of state sales tax collected
in county for preceding year; county clerks to provide secretary information
necessary for apportionment.
(a) Except as otherwise provided by subsection (b), (d) or (h), all revenue
received by the director of taxation from a countywide retailers' sales tax
shall be apportioned among the county and each city located in such county in
the following manner: (1) One-half of all revenue received by the director of
taxation shall be apportioned among the county and each city located in such
county in the proportion that the total tangible property tax levies made in
such county in the preceding year for all funds of each such governmental unit
bear to the total of all such levies made in the preceding year, and (2) 1/2 of
all revenue received by the director of taxation from such countywide
retailers' sales tax shall be apportioned among the county and each city
located in such county, first to the county that portion of the revenue equal
to the proportion that the population of the county residing in the
unincorporated area of the county bears to the total population of the county,
and second to the cities in the proportion that the population of each city
bears to the total population of the county, except that no persons residing
within the Fort Riley military reservation shall be included in the
determination of the population of any city located within Riley county. All
revenue apportioned to a county shall be paid to its county treasurer and shall
be credited to the general fund of the county.
(b) (1) In lieu of the apportionment formula
provided
in subsection (a), all revenue received by the director of taxation from a
countywide retailers' sales tax imposed within Johnson county at the rate of
.75%, 1% or 1.25% after July 1, 2007, shall be apportioned
among
the county and each city located in such county in the following manner: (A)
The revenue received from the first .5% rate of tax shall be apportioned in the
manner prescribed by subsection (a) and (B) the revenue received from the rate
of tax exceeding .5% shall be apportioned as follows: (i) One-fourth shall be
apportioned among the county and each city located in such county in the
proportion that the total tangible property tax levies made in such county in
the preceding year for all funds of each such governmental unit bear to the
total of all such levies made in the preceding year and (ii) one-fourth shall
be apportioned among the county and each city located in such county, first to
the county that portion of the revenue equal to the proportion that the
population of the county residing in the unincorporated area of the county
bears to the total population of the county, and second to the cities in the
proportion that the population of each city bears to the total population of
the county and (iii) one-half shall be retained by the county for its sole use
and benefit.
(2) In lieu of the apportionment formula provided in subsection (a), all
money received by the director of taxation from a countywide sales tax imposed
within Montgomery county pursuant to the election held on November 8, 1994,
shall be remitted to and shall be retained by the county and expended only for
the purpose for which the revenue received from the tax was pledged. All
revenue apportioned and paid from the imposition of such tax to the treasurer
of any city prior to the effective date of this act shall be remitted to the
county treasurer and expended only for the purpose for which the revenue
received from the tax was pledged.
(3) In lieu of the apportionment formula provided in subsection (a), on
and after the effective date of this act, all moneys received by the director
of taxation from a countywide retailers' sales tax imposed within Phillips
county pursuant to the election held on September 20, 2005, shall be remitted
to and shall be retained by the county and expended only for the purpose for
which the revenue received from the tax was pledged.
(c) (1) Except as otherwise provided by paragraph (2) of this subsection,
for purposes of subsections (a) and (b), the term "total tangible property tax
levies" means the aggregate dollar amount of tax revenue derived from ad
valorem tax levies applicable to all tangible property located within each such
city or county. The ad valorem property tax levy of any county or city district
entity or subdivision shall be included within this term if the levy of any
such district entity or subdivision is applicable to all tangible property
located within each such city or county.
(2) For the purposes of subsections (a) and (b), any ad valorem property tax
levied on property located in a city in Johnson county for the purpose of
providing fire protection service in such city shall be included within the
term "total tangible property tax levies" for such city regardless of its
applicability to all tangible property located within each such city. If the
tax is levied by a district which extends across city boundaries, for purposes
of this computation, the amount of such levy shall be apportioned among each
city in which such district extends in the proportion that such tax levied
within each city bears to the total tax levied by the district.
(d) (1) All revenue received from a countywide retailers' sales tax imposed
pursuant to paragraphs (2), (3)(C), (6), (7), (8), (9), (12),
(14), (15), (16), (17), (18), (19), (20), (22), (23) and
(25) of
subsection (b) of K.S.A. 12-187, and amendments thereto,
shall be remitted to and shall be retained by the county and expended only for
the purpose for which the revenue received from the tax was pledged.
(2) Except as otherwise provided in paragraph (5) of subsection (b) of K.S.A.
12-187, and amendments thereto, all revenues received from a countywide
retailers' sales tax imposed pursuant to paragraph (5) of subsection (b) of
K.S.A. 12-187, and amendments thereto, shall be remitted to and shall be
retained by the county and expended only for the purpose for which the revenue
received from the tax was pledged.
(e) All revenue apportioned to the several cities of the county shall be
paid to the respective treasurers thereof and deposited in the general fund of
the city. Whenever the territory of any city is located in two or more counties
and any one or more of such counties do not levy a countywide retailers' sales
tax, or whenever such counties do not levy countywide retailers' sales taxes at
a uniform rate, the revenue received by such city from the proceeds of the
countywide retailers' sales tax, as an alternative to depositing the same in
the general fund, may be used for the purpose of reducing the tax levies of
such city upon the taxable tangible property located within the county levying
such countywide retailers' sales tax.
(f) Prior to March 1 of each year, the secretary of revenue shall advise
each county treasurer of the revenue collected in such county from the state
retailers' sales tax for the preceding calendar year.
(g) Prior to December 31 of each year, the clerk of every county imposing a
countywide retailers' sales tax shall provide such information deemed necessary
by the secretary of revenue to apportion and remit revenue to the counties and
cities pursuant to this section.
(h) The provisions of subsections (a) and (b) for the apportionment of
countywide retailers' sales tax shall not apply to any revenues received
pursuant to a county or countywide retailers' sales tax levied or collected
under K.S.A. 74-8929, and amendments thereto. All such revenue collected under
K.S.A. 74-8929, and amendments thereto, shall be deposited into the
redevelopment bond fund established by K.S.A. 74-8927, and amendments thereto,
for the period of time set forth in K.S.A. 74-8927, and amendments thereto.
History: L. 1978, ch. 56, § 6;
L. 1980, ch. 61, § 1;
L. 1981, ch. 66, § 1;
L. 1981, ch. 67, § 1;
L. 1982, ch. 65, § 1;
L. 1983, ch. 60, § 1;
L. 1986, ch. 67, § 1;
L. 1987, ch. 63, § 3;
L. 1988, ch. 72, § 2;
L. 1991, ch. 82, § 3;
L. 1992, ch. 279, § 4;
L. 1992, ch. 251, § 3;
L. 1993, ch. 175, § 1;
L. 1994, ch. 354, § 4;
L. 1995, ch. 12, § 4;
L. 1995, ch. 163, § 1;
L. 1998, ch. 188, § 4;
L. 1999, ch. 1, § 4;
L. 2001, ch. 211, § 2;
L. 2003, ch. 147, § 2;
L. 2005, ch. 47, § 3;
L. 2005, ch. 186, § 5;
L. 2006, ch. 191, § 3;
L. 2007, ch. 158, § 8;
L. 2007, ch. 195, § 54;
L. 2008, ch. 100, § 5; May 1.
12-192.Same; apportionment of revenue
from countywide retailers' sales tax between county and cities located therein,
exceptions; notification of state sales tax collected
in county for preceding year; county clerks to provide secretary information
necessary for apportionment.
(a) Except as otherwise provided by subsection (b), (d) or (h), all revenue
received by the director of taxation from a countywide retailers' sales tax
shall be apportioned among the county and each city located in such county in
the following manner: (1) One-half of all revenue received by the director of
taxation shall be apportioned among the county and each city located in such
county in the proportion that the total tangible property tax levies made in
such county in the preceding year for all funds of each such governmental unit
bear to the total of all such levies made in the preceding year, and (2) 1/2 of
all revenue received by the director of taxation from such countywide
retailers' sales tax shall be apportioned among the county and each city
located in such county, first to the county that portion of the revenue equal
to the proportion that the population of the county residing in the
unincorporated area of the county bears to the total population of the county,
and second to the cities in the proportion that the population of each city
bears to the total population of the county, except that no persons residing
within the Fort Riley military reservation shall be included in the
determination of the population of any city located within Riley county. All
revenue apportioned to a county shall be paid to its county treasurer and shall
be credited to the general fund of the county.
(b) (1) In lieu of the apportionment formula
provided
in subsection (a), all revenue received by the director of taxation from a
countywide retailers' sales tax imposed within Johnson county at the rate of
.75%, 1% or 1.25% after July 1, 2007, shall be apportioned
among
the county and each city located in such county in the following manner: (A)
The revenue received from the first .5% rate of tax shall be apportioned in the
manner prescribed by subsection (a) and (B) the revenue received from the rate
of tax exceeding .5% shall be apportioned as follows: (i) One-fourth shall be
apportioned among the county and each city located in such county in the
proportion that the total tangible property tax levies made in such county in
the preceding year for all funds of each such governmental unit bear to the
total of all such levies made in the preceding year and (ii) one-fourth shall
be apportioned among the county and each city located in such county, first to
the county that portion of the revenue equal to the proportion that the
population of the county residing in the unincorporated area of the county
bears to the total population of the county, and second to the cities in the
proportion that the population of each city bears to the total population of
the county and (iii) one-half shall be retained by the county for its sole use
and benefit.
(2) In lieu of the apportionment formula provided in subsection (a), all
money received by the director of taxation from a countywide sales tax imposed
within Montgomery county pursuant to the election held on November 8, 1994,
shall be remitted to and shall be retained by the county and expended only for
the purpose for which the revenue received from the tax was pledged. All
revenue apportioned and paid from the imposition of such tax to the treasurer
of any city prior to the effective date of this act shall be remitted to the
county treasurer and expended only for the purpose for which the revenue
received from the tax was pledged.
(3) In lieu of the apportionment formula provided in subsection (a), on
and after the effective date of this act, all moneys received by the director
of taxation from a countywide retailers' sales tax imposed within Phillips
county pursuant to the election held on September 20, 2005, shall be remitted
to and shall be retained by the county and expended only for the purpose for
which the revenue received from the tax was pledged.
(c) (1) Except as otherwise provided by paragraph (2) of this subsection,
for purposes of subsections (a) and (b), the term "total tangible property tax
levies" means the aggregate dollar amount of tax revenue derived from ad
valorem tax levies applicable to all tangible property located within each such
city or county. The ad valorem property tax levy of any county or city district
entity or subdivision shall be included within this term if the levy of any
such district entity or subdivision is applicable to all tangible property
located within each such city or county.
(2) For the purposes of subsections (a) and (b), any ad valorem property tax
levied on property located in a city in Johnson county for the purpose of
providing fire protection service in such city shall be included within the
term "total tangible property tax levies" for such city regardless of its
applicability to all tangible property located within each such city. If the
tax is levied by a district which extends across city boundaries, for purposes
of this computation, the amount of such levy shall be apportioned among each
city in which such district extends in the proportion that such tax levied
within each city bears to the total tax levied by the district.
(d) (1) All revenue received from a countywide retailers' sales tax imposed
pursuant to paragraphs (2), (3)(C), (6), (7), (8), (9), (12),
(14), (15), (16), (17), (18), (19), (20), (22), (23) and
(25) of
subsection (b) of K.S.A. 12-187, and amendments thereto,
shall be remitted to and shall be retained by the county and expended only for
the purpose for which the revenue received from the tax was pledged.
(2) Except as otherwise provided in paragraph (5) of subsection (b) of K.S.A.
12-187, and amendments thereto, all revenues received from a countywide
retailers' sales tax imposed pursuant to paragraph (5) of subsection (b) of
K.S.A. 12-187, and amendments thereto, shall be remitted to and shall be
retained by the county and expended only for the purpose for which the revenue
received from the tax was pledged.
(e) All revenue apportioned to the several cities of the county shall be
paid to the respective treasurers thereof and deposited in the general fund of
the city. Whenever the territory of any city is located in two or more counties
and any one or more of such counties do not levy a countywide retailers' sales
tax, or whenever such counties do not levy countywide retailers' sales taxes at
a uniform rate, the revenue received by such city from the proceeds of the
countywide retailers' sales tax, as an alternative to depositing the same in
the general fund, may be used for the purpose of reducing the tax levies of
such city upon the taxable tangible property located within the county levying
such countywide retailers' sales tax.
(f) Prior to March 1 of each year, the secretary of revenue shall advise
each county treasurer of the revenue collected in such county from the state
retailers' sales tax for the preceding calendar year.
(g) Prior to December 31 of each year, the clerk of every county imposing a
countywide retailers' sales tax shall provide such information deemed necessary
by the secretary of revenue to apportion and remit revenue to the counties and
cities pursuant to this section.
(h) The provisions of subsections (a) and (b) for the apportionment of
countywide retailers' sales tax shall not apply to any revenues received
pursuant to a county or countywide retailers' sales tax levied or collected
under K.S.A. 74-8929, and amendments thereto. All such revenue collected under
K.S.A. 74-8929, and amendments thereto, shall be deposited into the
redevelopment bond fund established by K.S.A. 74-8927, and amendments thereto,
for the period of time set forth in K.S.A. 74-8927, and amendments thereto.
History: L. 1978, ch. 56, § 6;
L. 1980, ch. 61, § 1;
L. 1981, ch. 66, § 1;
L. 1981, ch. 67, § 1;
L. 1982, ch. 65, § 1;
L. 1983, ch. 60, § 1;
L. 1986, ch. 67, § 1;
L. 1987, ch. 63, § 3;
L. 1988, ch. 72, § 2;
L. 1991, ch. 82, § 3;
L. 1992, ch. 279, § 4;
L. 1992, ch. 251, § 3;
L. 1993, ch. 175, § 1;
L. 1994, ch. 354, § 4;
L. 1995, ch. 12, § 4;
L. 1995, ch. 163, § 1;
L. 1998, ch. 188, § 4;
L. 1999, ch. 1, § 4;
L. 2001, ch. 211, § 2;
L. 2003, ch. 147, § 2;
L. 2005, ch. 47, § 3;
L. 2005, ch. 186, § 5;
L. 2006, ch. 191, § 3;
L. 2007, ch. 158, § 8;
L. 2007, ch. 195, § 54;
L. 2008, ch. 100, § 5; May 1.