12-1,101.Tax upon gross earnings derived from money, notes and other
evidence of debt; imposition by counties, cities and townships, procedure;
rate of tax; petition for elimination of tax; petition to impose tax.
(a) In the year 1982 or in any year thereafter, the board of county commissioners
of any county is hereby authorized to adopt a resolution imposing a tax
for the benefit of such county upon the gross earnings derived from
money, notes and other evidence of debt having a tax situs in such county.
The rate of tax shall be in the amount of 1/8 of 1% of the total gross earnings,
or any multiple thereof not exceeding an amount equal to 3/4 of 1% of the
total gross earnings derived from such money, notes and other evidence of
debt during the taxable year of the taxpayer ending during the last preceding
calendar year.
(b) In the year 1982 or in any year thereafter, the governing body of
any city is hereby authorized to pass an ordinance imposing a tax for the
benefit of such city upon the gross earnings derived from
money, notes and other evidence of debt having a tax situs in such city.
The rate of tax shall be in the amount of 1/8 of 1% of the total gross earnings,
or any multiple thereof not exceeding an amount equal to 2 1/4% of the
total gross earnings derived from such money, notes and other evidence of
debt during the taxable year of the taxpayer ending during the last preceding
calendar year.
(c) In the year 1982 or in any year thereafter, the township board of
any township is hereby authorized to adopt a resolution imposing a tax for
the benefit of such township upon the gross earnings derived from
money, notes and other evidence of debt having a tax situs in such township
and outside the corporate limits of any city of the third class. The
rate of tax shall be in the amount of 1/8 of 1% of the total gross earnings,
or any multiple thereof not exceeding an amount equal to 2 1/4% of the
total gross earnings derived from such money, notes and other evidence of
debt during the taxable year of the taxpayer ending during the last preceding
calendar year.
(d) For the purpose of authorizing taxes commencing
in the year 1983 and thereafter the county, city or township shall adopt
a resolution or pass an ordinance on or before September 1 of the year preceding
the year in which the levy of such taxes will commence. A certified copy
of any resolution or ordinance adopted or passed imposing, reimposing or
eliminating a tax pursuant to this section shall be submitted to the county
clerk of the county or counties in which the taxing subdivision is located.
On or before July 15, 1983, and July 15 of each year thereafter, the clerk
of each county shall transmit to the director of taxation of the state department
of revenue a list showing the tax rate, if any, imposed on money, notes
and other evidence of debt for the following year by the county and every
city or township situated within such county.
(e) On or after January 1, 1983, upon submission of a petition which
is in conformance with the provisions of article 36 of chapter 25 of the
Kansas Statutes Annotated, and amendments thereto, and is signed by not
less than 5% of
the qualified electors of a county, city or township levying a tax under
the provisions of this act requesting the same, the governing body of such
taxing subdivision shall be required to submit to the
electors of such taxing subdivision at the next state general
election or general election held for the election of officers of
such taxing subdivision a proposition which shall be placed on the ballot in
substantially the following form: "Shall __________ (county) (city) (township)
eliminate the
tax on gross earnings derived from money, notes and other evidence of debt
and be authorized to impose and levy
property taxes, in addition to any
aggregate levy amount limitation on the taxing subdivision's ad valorem tax levy
authority, as may be necessary to offset the revenue lost from
elimination of the tax on gross earnings derived from money, notes and other
evidence of debt?" Any
such election shall be noticed, called and conducted in the manner prescribed
in the general
bond law. Any election which
was otherwise conducted in accordance with the provisions of this
subsection but which was held on April 5, 1983, on any proposition which is
submitted to the electors of a township by the governing body of such
township pursuant to a petition submitted under this subsection is hereby
declared valid.
If a majority of the electors voting thereon at such election
shall vote in favor of such proposition, the board of county
commissioners or the township board shall provide by resolution or the governing
body of any city shall provide by ordinance that no tax shall be levied
upon gross earnings derived from money, notes and other evidence of debt
as follows: When such
election is held prior to August in any year, the resolution or ordinance shall
provide that no such tax shall be levied thereon in the calendar year
following the year of such election and in each year thereafter, and
when such election is held in August or thereafter of any year, the
resolution or ordinance shall provide that no such tax shall be levied thereon in the
second calendar year following the year of such election or in any
year thereafter. The governing body of the taxing subdivision shall thereupon be
authorized to offset the loss in revenue from the elimination of such
tax by the imposition and levying of any other taxes as may be
authorized by law or by increasing its ad valorem tax levy for the
general fund or, in the case of townships, for the general fund or any
other fund for any year in which revenue is not received from the tax
on gross earnings derived from money, notes and other evidence of debt in
an amount not to exceed
the amount of such tax received in the year prior to elimination of such
tax. With respect to townships, the increase in the amount of such ad
valorem tax authorized herein
shall be in addition to any aggregate levy amount which may be fixed by
any existing state law or any law which may hereafter be enacted. With
respect to cities and counties, any such levy shall be exempt from the limitation
imposed under the provisions of K.S.A. 79-5001 to 79-5016, inclusive. Notwithstanding
the provisions of this subsection to the contrary, the governing body of
a county, city or township may either reimpose or submit to the electors
of such subdivision a proposition to reimpose a tax on gross earnings derived
from money, notes and other evidence of debt in the manner and at the rate
prescribed by this section.
(f) On or after January 1, 1983, upon submission of a petition which
is in conformance with the provisions of article 36 of chapter 25 of the
Kansas Statutes Annotated, and amendments thereto, and is signed by not
less than 5% of the qualified electors of a county, city or township
not levying a tax under the provisions of this act requesting the same,
the governing body of such taxing subdivision shall be required to submit
to the electors of such taxing subdivision at the next
state general election or general election held for the election
of officers of such taxing subdivision a proposition to impose a tax pursuant
to this act in an amount not exceeding the limitations prescribed in this
section. Such proposition shall be in substantially the following form:
"Shall_______________(county) (city) (township) impose a tax on gross earnings
derived from money, notes and other evidence of debt at a rate of _______
pursuant to K.S.A. 12-1,101, et seq. to reduce
property taxes?" Any such election shall be noticed, called and conducted
in the manner prescribed by the general bond law.
Any election which
was otherwise conducted in accordance with the provisions of this
subsection but which was held on April 5, 1983, on any proposition which is
submitted to the electors of a township by the governing body of such
township pursuant to a petition submitted under this subsection is hereby
declared valid.
If a majority of the electors voting thereon at such election vote in favor
of the proposition the board of county commissioners or the township board
shall provide by resolution or the governing body of any city shall provide
by ordinance for the imposition
of such taxes in the
manner prescribed by this act. Such taxes shall be effective for all taxable
years commencing after December 31 of the year in which such proposition
is approved by the electors of the taxing subdivision.
(g) For purposes of submitting a petition or voting at an election held
pursuant to the provisions of this section, electors of a township shall
not include any person residing within the corporate limits of a city of
the third class.
History: L. 1982, ch. 63, § 1; L. 1983, ch. 61, § 1;
L. 1985, ch. 334, § 1; July 1.
12-1,101.Tax upon gross earnings derived from money, notes and other
evidence of debt; imposition by counties, cities and townships, procedure;
rate of tax; petition for elimination of tax; petition to impose tax.
(a) In the year 1982 or in any year thereafter, the board of county commissioners
of any county is hereby authorized to adopt a resolution imposing a tax
for the benefit of such county upon the gross earnings derived from
money, notes and other evidence of debt having a tax situs in such county.
The rate of tax shall be in the amount of 1/8 of 1% of the total gross earnings,
or any multiple thereof not exceeding an amount equal to 3/4 of 1% of the
total gross earnings derived from such money, notes and other evidence of
debt during the taxable year of the taxpayer ending during the last preceding
calendar year.
(b) In the year 1982 or in any year thereafter, the governing body of
any city is hereby authorized to pass an ordinance imposing a tax for the
benefit of such city upon the gross earnings derived from
money, notes and other evidence of debt having a tax situs in such city.
The rate of tax shall be in the amount of 1/8 of 1% of the total gross earnings,
or any multiple thereof not exceeding an amount equal to 2 1/4% of the
total gross earnings derived from such money, notes and other evidence of
debt during the taxable year of the taxpayer ending during the last preceding
calendar year.
(c) In the year 1982 or in any year thereafter, the township board of
any township is hereby authorized to adopt a resolution imposing a tax for
the benefit of such township upon the gross earnings derived from
money, notes and other evidence of debt having a tax situs in such township
and outside the corporate limits of any city of the third class. The
rate of tax shall be in the amount of 1/8 of 1% of the total gross earnings,
or any multiple thereof not exceeding an amount equal to 2 1/4% of the
total gross earnings derived from such money, notes and other evidence of
debt during the taxable year of the taxpayer ending during the last preceding
calendar year.
(d) For the purpose of authorizing taxes commencing
in the year 1983 and thereafter the county, city or township shall adopt
a resolution or pass an ordinance on or before September 1 of the year preceding
the year in which the levy of such taxes will commence. A certified copy
of any resolution or ordinance adopted or passed imposing, reimposing or
eliminating a tax pursuant to this section shall be submitted to the county
clerk of the county or counties in which the taxing subdivision is located.
On or before July 15, 1983, and July 15 of each year thereafter, the clerk
of each county shall transmit to the director of taxation of the state department
of revenue a list showing the tax rate, if any, imposed on money, notes
and other evidence of debt for the following year by the county and every
city or township situated within such county.
(e) On or after January 1, 1983, upon submission of a petition which
is in conformance with the provisions of article 36 of chapter 25 of the
Kansas Statutes Annotated, and amendments thereto, and is signed by not
less than 5% of
the qualified electors of a county, city or township levying a tax under
the provisions of this act requesting the same, the governing body of such
taxing subdivision shall be required to submit to the
electors of such taxing subdivision at the next state general
election or general election held for the election of officers of
such taxing subdivision a proposition which shall be placed on the ballot in
substantially the following form: "Shall __________ (county) (city) (township)
eliminate the
tax on gross earnings derived from money, notes and other evidence of debt
and be authorized to impose and levy
property taxes, in addition to any
aggregate levy amount limitation on the taxing subdivision's ad valorem tax levy
authority, as may be necessary to offset the revenue lost from
elimination of the tax on gross earnings derived from money, notes and other
evidence of debt?" Any
such election shall be noticed, called and conducted in the manner prescribed
in the general
bond law. Any election which
was otherwise conducted in accordance with the provisions of this
subsection but which was held on April 5, 1983, on any proposition which is
submitted to the electors of a township by the governing body of such
township pursuant to a petition submitted under this subsection is hereby
declared valid.
If a majority of the electors voting thereon at such election
shall vote in favor of such proposition, the board of county
commissioners or the township board shall provide by resolution or the governing
body of any city shall provide by ordinance that no tax shall be levied
upon gross earnings derived from money, notes and other evidence of debt
as follows: When such
election is held prior to August in any year, the resolution or ordinance shall
provide that no such tax shall be levied thereon in the calendar year
following the year of such election and in each year thereafter, and
when such election is held in August or thereafter of any year, the
resolution or ordinance shall provide that no such tax shall be levied thereon in the
second calendar year following the year of such election or in any
year thereafter. The governing body of the taxing subdivision shall thereupon be
authorized to offset the loss in revenue from the elimination of such
tax by the imposition and levying of any other taxes as may be
authorized by law or by increasing its ad valorem tax levy for the
general fund or, in the case of townships, for the general fund or any
other fund for any year in which revenue is not received from the tax
on gross earnings derived from money, notes and other evidence of debt in
an amount not to exceed
the amount of such tax received in the year prior to elimination of such
tax. With respect to townships, the increase in the amount of such ad
valorem tax authorized herein
shall be in addition to any aggregate levy amount which may be fixed by
any existing state law or any law which may hereafter be enacted. With
respect to cities and counties, any such levy shall be exempt from the limitation
imposed under the provisions of K.S.A. 79-5001 to 79-5016, inclusive. Notwithstanding
the provisions of this subsection to the contrary, the governing body of
a county, city or township may either reimpose or submit to the electors
of such subdivision a proposition to reimpose a tax on gross earnings derived
from money, notes and other evidence of debt in the manner and at the rate
prescribed by this section.
(f) On or after January 1, 1983, upon submission of a petition which
is in conformance with the provisions of article 36 of chapter 25 of the
Kansas Statutes Annotated, and amendments thereto, and is signed by not
less than 5% of the qualified electors of a county, city or township
not levying a tax under the provisions of this act requesting the same,
the governing body of such taxing subdivision shall be required to submit
to the electors of such taxing subdivision at the next
state general election or general election held for the election
of officers of such taxing subdivision a proposition to impose a tax pursuant
to this act in an amount not exceeding the limitations prescribed in this
section. Such proposition shall be in substantially the following form:
"Shall_______________(county) (city) (township) impose a tax on gross earnings
derived from money, notes and other evidence of debt at a rate of _______
pursuant to K.S.A. 12-1,101, et seq. to reduce
property taxes?" Any such election shall be noticed, called and conducted
in the manner prescribed by the general bond law.
Any election which
was otherwise conducted in accordance with the provisions of this
subsection but which was held on April 5, 1983, on any proposition which is
submitted to the electors of a township by the governing body of such
township pursuant to a petition submitted under this subsection is hereby
declared valid.
If a majority of the electors voting thereon at such election vote in favor
of the proposition the board of county commissioners or the township board
shall provide by resolution or the governing body of any city shall provide
by ordinance for the imposition
of such taxes in the
manner prescribed by this act. Such taxes shall be effective for all taxable
years commencing after December 31 of the year in which such proposition
is approved by the electors of the taxing subdivision.
(g) For purposes of submitting a petition or voting at an election held
pursuant to the provisions of this section, electors of a township shall
not include any person residing within the corporate limits of a city of
the third class.
History: L. 1982, ch. 63, § 1; L. 1983, ch. 61, § 1;
L. 1985, ch. 334, § 1; July 1.
12-1,101.Tax upon gross earnings derived from money, notes and other
evidence of debt; imposition by counties, cities and townships, procedure;
rate of tax; petition for elimination of tax; petition to impose tax.
(a) In the year 1982 or in any year thereafter, the board of county commissioners
of any county is hereby authorized to adopt a resolution imposing a tax
for the benefit of such county upon the gross earnings derived from
money, notes and other evidence of debt having a tax situs in such county.
The rate of tax shall be in the amount of 1/8 of 1% of the total gross earnings,
or any multiple thereof not exceeding an amount equal to 3/4 of 1% of the
total gross earnings derived from such money, notes and other evidence of
debt during the taxable year of the taxpayer ending during the last preceding
calendar year.
(b) In the year 1982 or in any year thereafter, the governing body of
any city is hereby authorized to pass an ordinance imposing a tax for the
benefit of such city upon the gross earnings derived from
money, notes and other evidence of debt having a tax situs in such city.
The rate of tax shall be in the amount of 1/8 of 1% of the total gross earnings,
or any multiple thereof not exceeding an amount equal to 2 1/4% of the
total gross earnings derived from such money, notes and other evidence of
debt during the taxable year of the taxpayer ending during the last preceding
calendar year.
(c) In the year 1982 or in any year thereafter, the township board of
any township is hereby authorized to adopt a resolution imposing a tax for
the benefit of such township upon the gross earnings derived from
money, notes and other evidence of debt having a tax situs in such township
and outside the corporate limits of any city of the third class. The
rate of tax shall be in the amount of 1/8 of 1% of the total gross earnings,
or any multiple thereof not exceeding an amount equal to 2 1/4% of the
total gross earnings derived from such money, notes and other evidence of
debt during the taxable year of the taxpayer ending during the last preceding
calendar year.
(d) For the purpose of authorizing taxes commencing
in the year 1983 and thereafter the county, city or township shall adopt
a resolution or pass an ordinance on or before September 1 of the year preceding
the year in which the levy of such taxes will commence. A certified copy
of any resolution or ordinance adopted or passed imposing, reimposing or
eliminating a tax pursuant to this section shall be submitted to the county
clerk of the county or counties in which the taxing subdivision is located.
On or before July 15, 1983, and July 15 of each year thereafter, the clerk
of each county shall transmit to the director of taxation of the state department
of revenue a list showing the tax rate, if any, imposed on money, notes
and other evidence of debt for the following year by the county and every
city or township situated within such county.
(e) On or after January 1, 1983, upon submission of a petition which
is in conformance with the provisions of article 36 of chapter 25 of the
Kansas Statutes Annotated, and amendments thereto, and is signed by not
less than 5% of
the qualified electors of a county, city or township levying a tax under
the provisions of this act requesting the same, the governing body of such
taxing subdivision shall be required to submit to the
electors of such taxing subdivision at the next state general
election or general election held for the election of officers of
such taxing subdivision a proposition which shall be placed on the ballot in
substantially the following form: "Shall __________ (county) (city) (township)
eliminate the
tax on gross earnings derived from money, notes and other evidence of debt
and be authorized to impose and levy
property taxes, in addition to any
aggregate levy amount limitation on the taxing subdivision's ad valorem tax levy
authority, as may be necessary to offset the revenue lost from
elimination of the tax on gross earnings derived from money, notes and other
evidence of debt?" Any
such election shall be noticed, called and conducted in the manner prescribed
in the general
bond law. Any election which
was otherwise conducted in accordance with the provisions of this
subsection but which was held on April 5, 1983, on any proposition which is
submitted to the electors of a township by the governing body of such
township pursuant to a petition submitted under this subsection is hereby
declared valid.
If a majority of the electors voting thereon at such election
shall vote in favor of such proposition, the board of county
commissioners or the township board shall provide by resolution or the governing
body of any city shall provide by ordinance that no tax shall be levied
upon gross earnings derived from money, notes and other evidence of debt
as follows: When such
election is held prior to August in any year, the resolution or ordinance shall
provide that no such tax shall be levied thereon in the calendar year
following the year of such election and in each year thereafter, and
when such election is held in August or thereafter of any year, the
resolution or ordinance shall provide that no such tax shall be levied thereon in the
second calendar year following the year of such election or in any
year thereafter. The governing body of the taxing subdivision shall thereupon be
authorized to offset the loss in revenue from the elimination of such
tax by the imposition and levying of any other taxes as may be
authorized by law or by increasing its ad valorem tax levy for the
general fund or, in the case of townships, for the general fund or any
other fund for any year in which revenue is not received from the tax
on gross earnings derived from money, notes and other evidence of debt in
an amount not to exceed
the amount of such tax received in the year prior to elimination of such
tax. With respect to townships, the increase in the amount of such ad
valorem tax authorized herein
shall be in addition to any aggregate levy amount which may be fixed by
any existing state law or any law which may hereafter be enacted. With
respect to cities and counties, any such levy shall be exempt from the limitation
imposed under the provisions of K.S.A. 79-5001 to 79-5016, inclusive. Notwithstanding
the provisions of this subsection to the contrary, the governing body of
a county, city or township may either reimpose or submit to the electors
of such subdivision a proposition to reimpose a tax on gross earnings derived
from money, notes and other evidence of debt in the manner and at the rate
prescribed by this section.
(f) On or after January 1, 1983, upon submission of a petition which
is in conformance with the provisions of article 36 of chapter 25 of the
Kansas Statutes Annotated, and amendments thereto, and is signed by not
less than 5% of the qualified electors of a county, city or township
not levying a tax under the provisions of this act requesting the same,
the governing body of such taxing subdivision shall be required to submit
to the electors of such taxing subdivision at the next
state general election or general election held for the election
of officers of such taxing subdivision a proposition to impose a tax pursuant
to this act in an amount not exceeding the limitations prescribed in this
section. Such proposition shall be in substantially the following form:
"Shall_______________(county) (city) (township) impose a tax on gross earnings
derived from money, notes and other evidence of debt at a rate of _______
pursuant to K.S.A. 12-1,101, et seq. to reduce
property taxes?" Any such election shall be noticed, called and conducted
in the manner prescribed by the general bond law.
Any election which
was otherwise conducted in accordance with the provisions of this
subsection but which was held on April 5, 1983, on any proposition which is
submitted to the electors of a township by the governing body of such
township pursuant to a petition submitted under this subsection is hereby
declared valid.
If a majority of the electors voting thereon at such election vote in favor
of the proposition the board of county commissioners or the township board
shall provide by resolution or the governing body of any city shall provide
by ordinance for the imposition
of such taxes in the
manner prescribed by this act. Such taxes shall be effective for all taxable
years commencing after December 31 of the year in which such proposition
is approved by the electors of the taxing subdivision.
(g) For purposes of submitting a petition or voting at an election held
pursuant to the provisions of this section, electors of a township shall
not include any person residing within the corporate limits of a city of
the third class.
History: L. 1982, ch. 63, § 1; L. 1983, ch. 61, § 1;
L. 1985, ch. 334, § 1; July 1.