12-17,153.Same; financing; taxing authority;
election; collection of tax; public improvement district sales tax
fund.
(a) For the purposes of financing the cost of the construction,
operation and maintenance of any such public infrastructure improvements, a
public improvement district created pursuant to
K.S.A. 2009 Supp.
12-17,152,
and amendments thereto, shall be authorized to levy a tax upon all taxable real
and tangible personal property, or to impose a sales tax of not to exceed .50%
or any fraction thereof
or both such property tax and sales tax for a period of not to exceed 10 years.
Such public improvement district sales tax shall be in addition to and
notwithstanding any limitations on the aggregate amount of the retailers' sales
tax contained in K.S.A. 12-187 through 12-199, and amendments thereto. Such
public improvement district sales tax shall be imposed on the selling of
tangible personal property at retail or rendering or furnishing services
taxable pursuant to the provisions of the Kansas retailers' sales tax act.
Except as otherwise
provided by this act, the sales tax authorized by this section shall be
administered, collected and subject to the provisions of K.S.A. 12-187 to
12-199, and amendments thereto.
(b) No such tax shall be imposed by a public improvement district
until a question of the authority
therefor shall be
submitted to and approved by the electors of each such county which is a member
of such public improvement district.
(c) Upon receipt of a certified copy of a resolution adopted by a public
improvement district authorizing the levy of such public improvement district
sales tax pursuant to this section, the state director of taxation shall cause
such tax to
be collected in the district at the same time and in the same manner provided
for the collection of the state retailers' sales tax. All taxes collected under
the provisions of this section shall be remitted by the secretary of revenue to
the state treasurer in accordance with the provisions of K.S.A. 75-4215, and
amendments thereto. Upon receipt of each such remittance, the state treasurer
shall deposit the entire amount of all taxes collected under the provisions of
this act in the state treasury to the credit of the public improvement district
sales tax fund, which fund is hereby established in the state treasury and a
separate account established for each public improvement district created
pursuant to this section. All moneys in the public improvement district sales
tax fund shall be remitted at least quarterly by the state treasurer, on
instruction from the secretary of revenue, to each district. Any refund due on
any district sales tax collected pursuant to this section shall be paid out of
the appropriate account in the public improvement district sales tax refund
fund which is hereby established in the state treasury and reimbursed by the
director of taxation from collections of each public improvement district sales
tax authorized by this section and applied by the district in the manner
provided pursuant to this section.
12-17,153.Same; financing; taxing authority;
election; collection of tax; public improvement district sales tax
fund.
(a) For the purposes of financing the cost of the construction,
operation and maintenance of any such public infrastructure improvements, a
public improvement district created pursuant to
K.S.A. 2009 Supp.
12-17,152,
and amendments thereto, shall be authorized to levy a tax upon all taxable real
and tangible personal property, or to impose a sales tax of not to exceed .50%
or any fraction thereof
or both such property tax and sales tax for a period of not to exceed 10 years.
Such public improvement district sales tax shall be in addition to and
notwithstanding any limitations on the aggregate amount of the retailers' sales
tax contained in K.S.A. 12-187 through 12-199, and amendments thereto. Such
public improvement district sales tax shall be imposed on the selling of
tangible personal property at retail or rendering or furnishing services
taxable pursuant to the provisions of the Kansas retailers' sales tax act.
Except as otherwise
provided by this act, the sales tax authorized by this section shall be
administered, collected and subject to the provisions of K.S.A. 12-187 to
12-199, and amendments thereto.
(b) No such tax shall be imposed by a public improvement district
until a question of the authority
therefor shall be
submitted to and approved by the electors of each such county which is a member
of such public improvement district.
(c) Upon receipt of a certified copy of a resolution adopted by a public
improvement district authorizing the levy of such public improvement district
sales tax pursuant to this section, the state director of taxation shall cause
such tax to
be collected in the district at the same time and in the same manner provided
for the collection of the state retailers' sales tax. All taxes collected under
the provisions of this section shall be remitted by the secretary of revenue to
the state treasurer in accordance with the provisions of K.S.A. 75-4215, and
amendments thereto. Upon receipt of each such remittance, the state treasurer
shall deposit the entire amount of all taxes collected under the provisions of
this act in the state treasury to the credit of the public improvement district
sales tax fund, which fund is hereby established in the state treasury and a
separate account established for each public improvement district created
pursuant to this section. All moneys in the public improvement district sales
tax fund shall be remitted at least quarterly by the state treasurer, on
instruction from the secretary of revenue, to each district. Any refund due on
any district sales tax collected pursuant to this section shall be paid out of
the appropriate account in the public improvement district sales tax refund
fund which is hereby established in the state treasury and reimbursed by the
director of taxation from collections of each public improvement district sales
tax authorized by this section and applied by the district in the manner
provided pursuant to this section.
12-17,153.Same; financing; taxing authority;
election; collection of tax; public improvement district sales tax
fund.
(a) For the purposes of financing the cost of the construction,
operation and maintenance of any such public infrastructure improvements, a
public improvement district created pursuant to
K.S.A. 2009 Supp.
12-17,152,
and amendments thereto, shall be authorized to levy a tax upon all taxable real
and tangible personal property, or to impose a sales tax of not to exceed .50%
or any fraction thereof
or both such property tax and sales tax for a period of not to exceed 10 years.
Such public improvement district sales tax shall be in addition to and
notwithstanding any limitations on the aggregate amount of the retailers' sales
tax contained in K.S.A. 12-187 through 12-199, and amendments thereto. Such
public improvement district sales tax shall be imposed on the selling of
tangible personal property at retail or rendering or furnishing services
taxable pursuant to the provisions of the Kansas retailers' sales tax act.
Except as otherwise
provided by this act, the sales tax authorized by this section shall be
administered, collected and subject to the provisions of K.S.A. 12-187 to
12-199, and amendments thereto.
(b) No such tax shall be imposed by a public improvement district
until a question of the authority
therefor shall be
submitted to and approved by the electors of each such county which is a member
of such public improvement district.
(c) Upon receipt of a certified copy of a resolution adopted by a public
improvement district authorizing the levy of such public improvement district
sales tax pursuant to this section, the state director of taxation shall cause
such tax to
be collected in the district at the same time and in the same manner provided
for the collection of the state retailers' sales tax. All taxes collected under
the provisions of this section shall be remitted by the secretary of revenue to
the state treasurer in accordance with the provisions of K.S.A. 75-4215, and
amendments thereto. Upon receipt of each such remittance, the state treasurer
shall deposit the entire amount of all taxes collected under the provisions of
this act in the state treasury to the credit of the public improvement district
sales tax fund, which fund is hereby established in the state treasury and a
separate account established for each public improvement district created
pursuant to this section. All moneys in the public improvement district sales
tax fund shall be remitted at least quarterly by the state treasurer, on
instruction from the secretary of revenue, to each district. Any refund due on
any district sales tax collected pursuant to this section shall be paid out of
the appropriate account in the public improvement district sales tax refund
fund which is hereby established in the state treasury and reimbursed by the
director of taxation from collections of each public improvement district sales
tax authorized by this section and applied by the district in the manner
provided pursuant to this section.