12-17,162.Definitions.
As used in this act, and amendments thereto, the following
words and phrases shall have the following meanings unless a different meaning
clearly appears from the context:
(a) "Auto race track facility" means: (1) An auto race track facility and
facilities directly related and necessary to the operation of an auto race
track facility, including, but not limited to, grandstands, suites and viewing
areas, concessions, souvenir facilities, catering facilities, visitor and
retail centers, signage and temporary hospitality facilities, but excluding (2)
hotels, motels, restaurants and retail facilities, not directly related to or
necessary to the operation of such facility.
(b) "Commence work" means the manifest commencement of actual operations on
the development site, such as, erecting a building, excavating the ground to
lay a foundation or a basement or work of like description which a person with
reasonable diligence can see and recognize as being done with the intention and
purpose to continue work until the project is completed.
(c) "De minimus" means an amount less than 15% of the land area within a STAR
bond project district.
(d) "Developer" means any person, firm, corporation, partnership or limited
liability company other than a city and other than an agency, political
subdivision or instrumentality of the state.
(e) "Economic impact study" means a study to project the financial benefit of
the project to the local, regional and state economies.
(f) "Eligible area" means a historic theater, major tourism area, major
motorsports complex, auto race track facility, river walk canal facility, major
multi-sport athletic complex, or a major commercial entertainment and tourism
area as determined by the secretary.
(g) "Feasibility study" means a feasibility study as defined in subsection
(b) of
K.S.A. 2009 Supp.
12-17,166, and amendments thereto.
(h) "Historic theater" means a building constructed prior to 1940 which was
constructed for the purpose of staging entertainment, including motion
pictures, vaudeville shows or operas, that is operated by a nonprofit
corporation and is designated by the state historic preservation officer as
eligible to be on the Kansas register of historic places or is a member of the
Kansas historic theatre association.
(i) "Historic theater sales tax increment" means the amount of state and
local sales tax revenue imposed pursuant to K.S.A. 12-187 et seq., 79-3601 et
seq. and 79-3701 et seq., and amendments thereto, collected from taxpayers
doing business within the historic theater that is in excess of the amount of
such taxes collected prior to the designation of the building as a historic
theater for purposes of this act.
(j) "Major commercial entertainment and tourism area" means an area that may
include, but not be limited to, a major multi-sport athletic complex.
(k) "Major motorsports complex" means a complex in Shawnee county that is
utilized for the hosting of competitions involving motor vehicles, including,
but not limited to, automobiles, motorcycles or other self-propelled vehicles
other than a motorized bicycle or motorized wheelchair. Such project may
include racetracks, all facilities directly related and necessary to the
operation of a motorsports complex, including, but not limited to, parking
lots, grandstands, suites and viewing areas, concessions, souvenir facilities,
catering facilities, visitor and retail centers, signage and temporary
hospitality facilities, but excluding hotels, motels, restaurants and retail
facilities not directly related to or necessary to the operation of such
facility.
(l) "Major tourism area" means an area for which the secretary has made a
finding the capital improvements costing not less than $100,000,000 will be
built in the state to construct an auto race track facility.
(m) "Major multi-sport athletic complex" means an athletic complex that is
utilized for the training of athletes, the practice of athletic teams, the
playing of athletic games or the hosting of events. Such project may include
playing fields, parking lots and other developments including grandstands,
suites and viewing areas, concessions, souvenir facilities, catering
facilities, visitor centers, signage and temporary hospitality
facilities, but excluding hotels, motels, restaurants and retail facilities,
not directly related to or necessary to the operation of such facility.
(n) "Market study" means a study to determine the ability of the project to
gain market share locally, regionally and nationally and the ability of the
project to gain sufficient market share to:
(1) Remain profitable past the term of repayment; and
(2) maintain status as a significant factor for travel decisions.
(o) "Market impact study" means a study to measure the impact of the proposed
project on similar businesses in the project's market area.
(p) "Museum facility" means a separate newly-constructed museum building and
facilities directly related and necessary to the operation thereof, including
gift shops and
restaurant facilities, but excluding hotels, motels, restaurants and retail
facilities not directly
related to or necessary to the operation of such facility. The museum facility
shall be owned by
the state, a city, county, other political subdivision of the state or a
non-profit corporation, shall
be managed by the state, a city, county, other political subdivision of the
state or a non-profit
corporation and may not be leased to any developer and shall not be located
within any retail or
commercial building.
(q) "Project" means a STAR bond project.
(r) "Project costs" means those costs necessary to implement a STAR bond
project plan, including
costs incurred for:
(1) Acquisition of real property within the STAR bond project area;
(2) payment of relocation assistance pursuant to a relocation assistance plan
as provided in
K.S.A. 2009 Supp.
12-17,173, and amendments thereto;
(3) site preparation including utility relocations;
(4) sanitary and storm sewers and lift stations;
(5) drainage conduits, channels, levees and river walk canal facilities;
(6) street grading, paving, graveling, macadamizing, curbing, guttering and
surfacing;
(7) street light fixtures, connection and facilities;
(8) underground gas, water, heating and electrical services and connections
located within the public right-of-way;
(9) sidewalks and pedestrian underpasses or overpasses;
(10) drives and driveway approaches located within the public right-of-way;
(11) water mains and extensions;
(12) plazas and arcades;
(13) parking facilities and multilevel parking structures devoted to parking
only;
(14) landscaping and plantings, fountains, shelters, benches, sculptures,
lighting, decorations and similar amenities;
(15) auto race track facility;
(16) major multi-sport athletic complex;
(17) museum facility;
(18) major motorsports complex;
(19) related expenses to redevelop and finance the project, except that for a
STAR bond project financed with special
obligation bonds payable from the revenues described in subsection (a)(1) of
K.S.A. 2009 Supp.
12-17,169, and amendments thereto, such expenses shall
require prior approval
by the secretary of commerce; and
(20) except as specified in subsections (1) through (19) above, project costs
shall not include:
(A) Costs incurred in connection with the construction of buildings or other
structures;
(B) fees and commissions paid to developers, real estate agents, financial
advisors or any other consultants who represent the developers or any other
businesses considering locating in or located in a STAR bond project district;
(C) salaries for local government employees;
(D) moving expenses for employees of the businesses locating within the STAR
bond project district;
(E) property taxes for businesses that locate in the STAR bond project
district;
(F) lobbying costs;
(G) any bond origination fee charged by the city or county;
(H) any personal property as defined in K.S.A. 79-102, and amendments
thereto; and
(I) travel, entertainment and hospitality.
(s) "Projected market area" means any area within the state in which the
project is projected to have a substantial fiscal or market impact upon
businesses in such area.
(t) "River walk canal facilities" means a canal and related water features
which flow through a major commercial entertainment and tourism area and
facilities related or contiguous thereto, including, but not limited to,
pedestrian walkways and promenades, landscaping and parking facilities.
(u) "Sales tax and revenue" are those revenues available to finance the
issuance of special obligation bonds as identified in
K.S.A. 2009 Supp.
12-17,168, and amendments
thereto.
(v) "STAR bond" means a sales tax and revenue bond.
(w) "STAR bond project" means an approved project to implement a project
plan for the development of the established STAR bond project district with:
(1) At least a $50,000,000 capital investment and $50,000,000 in projected
gross annual sales; or
(2) for areas outside of metropolitan statistical areas, as defined by the
federal office of management and budget, the secretary finds:
(A) The project is an eligible area as defined in subsection (f), and
amendments thereto; and
(B) would be of regional or statewide importance; or
(3) is a major tourism area as defined in subsection (l), and amendments
thereto; or
(4) is a major motorsports complex, as defined in subsection (k), and
amendments
thereto.
(x) "STAR bond project area" means the geographic area within the STAR bond
project district in which there may be one or more projects.
(y) "STAR bond project district" means the specific area declared to be an
eligible area as determined by the secretary in which the city or county may
develop one or more STAR bond projects. A STAR bond project
district
includes a redevelopment district, as defined in K.S.A. 12-1770a, and
amendments thereto,
created prior to the effective date of this act for the Wichita Waterwalk
project in Wichita,
Kansas, provided, the city creating such redevelopment district submits an
application for
approval for STAR bond financing to the secretary on or before July 31, 2007,
and receives a
final letter of determination from the secretary approving or disapproving the
request for STAR
bond financing on or before November 1, 2007.
(z) "STAR bond project district plan" means the preliminary plan that
identifies all of the proposed STAR bond project areas and identifies in a
general manner all of the buildings, facilities and improvements in each that
are proposed to be constructed or improved in each STAR bond project area.
(aa) "STAR bond project plan" means the plan adopted by a city or county for
the development of a STAR bond project or projects in a STAR bond project
district.
(bb) "Secretary" means the secretary of commerce.
(cc) "Substantial change" means, as applicable, a change wherein the proposed
plan or plans differ substantially from the intended purpose for which the STAR
bond project district plan was
approved.
(dd) "Tax increment" means that portion of the revenue derived from state and
local sales, use and transient guest tax imposed pursuant to K.S.A. 12-187 et
seq., 12-1692 et seq., 79-3601 et seq. and 79-3701 et seq., and amendments
thereto, collected from taxpayers doing business within that portion of a STAR
bond project district occupied by a project
that is in excess of the amount of base year revenue. For purposes of this
subsection, the base year shall be the 12-month period immediately prior to the
month in which the STAR bond project district is established. The department of
revenue shall determine base year
revenue by reference to the revenue collected during the base year from
taxpayers doing business within the specific area in which a STAR bond project
district is subsequently established. For
purposes of this subsection, revenue collected from taxpayers
doing business within a STAR bond project district, or within a specific area
in which a STAR bond project district is subsequently established shall not
include
local sales and use tax revenue that is sourced to jurisdictions other than
those in which the project is located.
(ee) "Taxpayer" means a person, corporation, limited liability company, S
corporation, partnership, registered limited liability partnership, foundation,
association, nonprofit entity, sole proprietorship, business trust, group or
other entity that is subject to the Kansas income tax act, K.S.A. 79-3201 et
seq., and amendments thereto.
12-17,162.Definitions.
As used in this act, and amendments thereto, the following
words and phrases shall have the following meanings unless a different meaning
clearly appears from the context:
(a) "Auto race track facility" means: (1) An auto race track facility and
facilities directly related and necessary to the operation of an auto race
track facility, including, but not limited to, grandstands, suites and viewing
areas, concessions, souvenir facilities, catering facilities, visitor and
retail centers, signage and temporary hospitality facilities, but excluding (2)
hotels, motels, restaurants and retail facilities, not directly related to or
necessary to the operation of such facility.
(b) "Commence work" means the manifest commencement of actual operations on
the development site, such as, erecting a building, excavating the ground to
lay a foundation or a basement or work of like description which a person with
reasonable diligence can see and recognize as being done with the intention and
purpose to continue work until the project is completed.
(c) "De minimus" means an amount less than 15% of the land area within a STAR
bond project district.
(d) "Developer" means any person, firm, corporation, partnership or limited
liability company other than a city and other than an agency, political
subdivision or instrumentality of the state.
(e) "Economic impact study" means a study to project the financial benefit of
the project to the local, regional and state economies.
(f) "Eligible area" means a historic theater, major tourism area, major
motorsports complex, auto race track facility, river walk canal facility, major
multi-sport athletic complex, or a major commercial entertainment and tourism
area as determined by the secretary.
(g) "Feasibility study" means a feasibility study as defined in subsection
(b) of
K.S.A. 2009 Supp.
12-17,166, and amendments thereto.
(h) "Historic theater" means a building constructed prior to 1940 which was
constructed for the purpose of staging entertainment, including motion
pictures, vaudeville shows or operas, that is operated by a nonprofit
corporation and is designated by the state historic preservation officer as
eligible to be on the Kansas register of historic places or is a member of the
Kansas historic theatre association.
(i) "Historic theater sales tax increment" means the amount of state and
local sales tax revenue imposed pursuant to K.S.A. 12-187 et seq., 79-3601 et
seq. and 79-3701 et seq., and amendments thereto, collected from taxpayers
doing business within the historic theater that is in excess of the amount of
such taxes collected prior to the designation of the building as a historic
theater for purposes of this act.
(j) "Major commercial entertainment and tourism area" means an area that may
include, but not be limited to, a major multi-sport athletic complex.
(k) "Major motorsports complex" means a complex in Shawnee county that is
utilized for the hosting of competitions involving motor vehicles, including,
but not limited to, automobiles, motorcycles or other self-propelled vehicles
other than a motorized bicycle or motorized wheelchair. Such project may
include racetracks, all facilities directly related and necessary to the
operation of a motorsports complex, including, but not limited to, parking
lots, grandstands, suites and viewing areas, concessions, souvenir facilities,
catering facilities, visitor and retail centers, signage and temporary
hospitality facilities, but excluding hotels, motels, restaurants and retail
facilities not directly related to or necessary to the operation of such
facility.
(l) "Major tourism area" means an area for which the secretary has made a
finding the capital improvements costing not less than $100,000,000 will be
built in the state to construct an auto race track facility.
(m) "Major multi-sport athletic complex" means an athletic complex that is
utilized for the training of athletes, the practice of athletic teams, the
playing of athletic games or the hosting of events. Such project may include
playing fields, parking lots and other developments including grandstands,
suites and viewing areas, concessions, souvenir facilities, catering
facilities, visitor centers, signage and temporary hospitality
facilities, but excluding hotels, motels, restaurants and retail facilities,
not directly related to or necessary to the operation of such facility.
(n) "Market study" means a study to determine the ability of the project to
gain market share locally, regionally and nationally and the ability of the
project to gain sufficient market share to:
(1) Remain profitable past the term of repayment; and
(2) maintain status as a significant factor for travel decisions.
(o) "Market impact study" means a study to measure the impact of the proposed
project on similar businesses in the project's market area.
(p) "Museum facility" means a separate newly-constructed museum building and
facilities directly related and necessary to the operation thereof, including
gift shops and
restaurant facilities, but excluding hotels, motels, restaurants and retail
facilities not directly
related to or necessary to the operation of such facility. The museum facility
shall be owned by
the state, a city, county, other political subdivision of the state or a
non-profit corporation, shall
be managed by the state, a city, county, other political subdivision of the
state or a non-profit
corporation and may not be leased to any developer and shall not be located
within any retail or
commercial building.
(q) "Project" means a STAR bond project.
(r) "Project costs" means those costs necessary to implement a STAR bond
project plan, including
costs incurred for:
(1) Acquisition of real property within the STAR bond project area;
(2) payment of relocation assistance pursuant to a relocation assistance plan
as provided in
K.S.A. 2009 Supp.
12-17,173, and amendments thereto;
(3) site preparation including utility relocations;
(4) sanitary and storm sewers and lift stations;
(5) drainage conduits, channels, levees and river walk canal facilities;
(6) street grading, paving, graveling, macadamizing, curbing, guttering and
surfacing;
(7) street light fixtures, connection and facilities;
(8) underground gas, water, heating and electrical services and connections
located within the public right-of-way;
(9) sidewalks and pedestrian underpasses or overpasses;
(10) drives and driveway approaches located within the public right-of-way;
(11) water mains and extensions;
(12) plazas and arcades;
(13) parking facilities and multilevel parking structures devoted to parking
only;
(14) landscaping and plantings, fountains, shelters, benches, sculptures,
lighting, decorations and similar amenities;
(15) auto race track facility;
(16) major multi-sport athletic complex;
(17) museum facility;
(18) major motorsports complex;
(19) related expenses to redevelop and finance the project, except that for a
STAR bond project financed with special
obligation bonds payable from the revenues described in subsection (a)(1) of
K.S.A. 2009 Supp.
12-17,169, and amendments thereto, such expenses shall
require prior approval
by the secretary of commerce; and
(20) except as specified in subsections (1) through (19) above, project costs
shall not include:
(A) Costs incurred in connection with the construction of buildings or other
structures;
(B) fees and commissions paid to developers, real estate agents, financial
advisors or any other consultants who represent the developers or any other
businesses considering locating in or located in a STAR bond project district;
(C) salaries for local government employees;
(D) moving expenses for employees of the businesses locating within the STAR
bond project district;
(E) property taxes for businesses that locate in the STAR bond project
district;
(F) lobbying costs;
(G) any bond origination fee charged by the city or county;
(H) any personal property as defined in K.S.A. 79-102, and amendments
thereto; and
(I) travel, entertainment and hospitality.
(s) "Projected market area" means any area within the state in which the
project is projected to have a substantial fiscal or market impact upon
businesses in such area.
(t) "River walk canal facilities" means a canal and related water features
which flow through a major commercial entertainment and tourism area and
facilities related or contiguous thereto, including, but not limited to,
pedestrian walkways and promenades, landscaping and parking facilities.
(u) "Sales tax and revenue" are those revenues available to finance the
issuance of special obligation bonds as identified in
K.S.A. 2009 Supp.
12-17,168, and amendments
thereto.
(v) "STAR bond" means a sales tax and revenue bond.
(w) "STAR bond project" means an approved project to implement a project
plan for the development of the established STAR bond project district with:
(1) At least a $50,000,000 capital investment and $50,000,000 in projected
gross annual sales; or
(2) for areas outside of metropolitan statistical areas, as defined by the
federal office of management and budget, the secretary finds:
(A) The project is an eligible area as defined in subsection (f), and
amendments thereto; and
(B) would be of regional or statewide importance; or
(3) is a major tourism area as defined in subsection (l), and amendments
thereto; or
(4) is a major motorsports complex, as defined in subsection (k), and
amendments
thereto.
(x) "STAR bond project area" means the geographic area within the STAR bond
project district in which there may be one or more projects.
(y) "STAR bond project district" means the specific area declared to be an
eligible area as determined by the secretary in which the city or county may
develop one or more STAR bond projects. A STAR bond project
district
includes a redevelopment district, as defined in K.S.A. 12-1770a, and
amendments thereto,
created prior to the effective date of this act for the Wichita Waterwalk
project in Wichita,
Kansas, provided, the city creating such redevelopment district submits an
application for
approval for STAR bond financing to the secretary on or before July 31, 2007,
and receives a
final letter of determination from the secretary approving or disapproving the
request for STAR
bond financing on or before November 1, 2007.
(z) "STAR bond project district plan" means the preliminary plan that
identifies all of the proposed STAR bond project areas and identifies in a
general manner all of the buildings, facilities and improvements in each that
are proposed to be constructed or improved in each STAR bond project area.
(aa) "STAR bond project plan" means the plan adopted by a city or county for
the development of a STAR bond project or projects in a STAR bond project
district.
(bb) "Secretary" means the secretary of commerce.
(cc) "Substantial change" means, as applicable, a change wherein the proposed
plan or plans differ substantially from the intended purpose for which the STAR
bond project district plan was
approved.
(dd) "Tax increment" means that portion of the revenue derived from state and
local sales, use and transient guest tax imposed pursuant to K.S.A. 12-187 et
seq., 12-1692 et seq., 79-3601 et seq. and 79-3701 et seq., and amendments
thereto, collected from taxpayers doing business within that portion of a STAR
bond project district occupied by a project
that is in excess of the amount of base year revenue. For purposes of this
subsection, the base year shall be the 12-month period immediately prior to the
month in which the STAR bond project district is established. The department of
revenue shall determine base year
revenue by reference to the revenue collected during the base year from
taxpayers doing business within the specific area in which a STAR bond project
district is subsequently established. For
purposes of this subsection, revenue collected from taxpayers
doing business within a STAR bond project district, or within a specific area
in which a STAR bond project district is subsequently established shall not
include
local sales and use tax revenue that is sourced to jurisdictions other than
those in which the project is located.
(ee) "Taxpayer" means a person, corporation, limited liability company, S
corporation, partnership, registered limited liability partnership, foundation,
association, nonprofit entity, sole proprietorship, business trust, group or
other entity that is subject to the Kansas income tax act, K.S.A. 79-3201 et
seq., and amendments thereto.
12-17,162.Definitions.
As used in this act, and amendments thereto, the following
words and phrases shall have the following meanings unless a different meaning
clearly appears from the context:
(a) "Auto race track facility" means: (1) An auto race track facility and
facilities directly related and necessary to the operation of an auto race
track facility, including, but not limited to, grandstands, suites and viewing
areas, concessions, souvenir facilities, catering facilities, visitor and
retail centers, signage and temporary hospitality facilities, but excluding (2)
hotels, motels, restaurants and retail facilities, not directly related to or
necessary to the operation of such facility.
(b) "Commence work" means the manifest commencement of actual operations on
the development site, such as, erecting a building, excavating the ground to
lay a foundation or a basement or work of like description which a person with
reasonable diligence can see and recognize as being done with the intention and
purpose to continue work until the project is completed.
(c) "De minimus" means an amount less than 15% of the land area within a STAR
bond project district.
(d) "Developer" means any person, firm, corporation, partnership or limited
liability company other than a city and other than an agency, political
subdivision or instrumentality of the state.
(e) "Economic impact study" means a study to project the financial benefit of
the project to the local, regional and state economies.
(f) "Eligible area" means a historic theater, major tourism area, major
motorsports complex, auto race track facility, river walk canal facility, major
multi-sport athletic complex, or a major commercial entertainment and tourism
area as determined by the secretary.
(g) "Feasibility study" means a feasibility study as defined in subsection
(b) of
K.S.A. 2009 Supp.
12-17,166, and amendments thereto.
(h) "Historic theater" means a building constructed prior to 1940 which was
constructed for the purpose of staging entertainment, including motion
pictures, vaudeville shows or operas, that is operated by a nonprofit
corporation and is designated by the state historic preservation officer as
eligible to be on the Kansas register of historic places or is a member of the
Kansas historic theatre association.
(i) "Historic theater sales tax increment" means the amount of state and
local sales tax revenue imposed pursuant to K.S.A. 12-187 et seq., 79-3601 et
seq. and 79-3701 et seq., and amendments thereto, collected from taxpayers
doing business within the historic theater that is in excess of the amount of
such taxes collected prior to the designation of the building as a historic
theater for purposes of this act.
(j) "Major commercial entertainment and tourism area" means an area that may
include, but not be limited to, a major multi-sport athletic complex.
(k) "Major motorsports complex" means a complex in Shawnee county that is
utilized for the hosting of competitions involving motor vehicles, including,
but not limited to, automobiles, motorcycles or other self-propelled vehicles
other than a motorized bicycle or motorized wheelchair. Such project may
include racetracks, all facilities directly related and necessary to the
operation of a motorsports complex, including, but not limited to, parking
lots, grandstands, suites and viewing areas, concessions, souvenir facilities,
catering facilities, visitor and retail centers, signage and temporary
hospitality facilities, but excluding hotels, motels, restaurants and retail
facilities not directly related to or necessary to the operation of such
facility.
(l) "Major tourism area" means an area for which the secretary has made a
finding the capital improvements costing not less than $100,000,000 will be
built in the state to construct an auto race track facility.
(m) "Major multi-sport athletic complex" means an athletic complex that is
utilized for the training of athletes, the practice of athletic teams, the
playing of athletic games or the hosting of events. Such project may include
playing fields, parking lots and other developments including grandstands,
suites and viewing areas, concessions, souvenir facilities, catering
facilities, visitor centers, signage and temporary hospitality
facilities, but excluding hotels, motels, restaurants and retail facilities,
not directly related to or necessary to the operation of such facility.
(n) "Market study" means a study to determine the ability of the project to
gain market share locally, regionally and nationally and the ability of the
project to gain sufficient market share to:
(1) Remain profitable past the term of repayment; and
(2) maintain status as a significant factor for travel decisions.
(o) "Market impact study" means a study to measure the impact of the proposed
project on similar businesses in the project's market area.
(p) "Museum facility" means a separate newly-constructed museum building and
facilities directly related and necessary to the operation thereof, including
gift shops and
restaurant facilities, but excluding hotels, motels, restaurants and retail
facilities not directly
related to or necessary to the operation of such facility. The museum facility
shall be owned by
the state, a city, county, other political subdivision of the state or a
non-profit corporation, shall
be managed by the state, a city, county, other political subdivision of the
state or a non-profit
corporation and may not be leased to any developer and shall not be located
within any retail or
commercial building.
(q) "Project" means a STAR bond project.
(r) "Project costs" means those costs necessary to implement a STAR bond
project plan, including
costs incurred for:
(1) Acquisition of real property within the STAR bond project area;
(2) payment of relocation assistance pursuant to a relocation assistance plan
as provided in
K.S.A. 2009 Supp.
12-17,173, and amendments thereto;
(3) site preparation including utility relocations;
(4) sanitary and storm sewers and lift stations;
(5) drainage conduits, channels, levees and river walk canal facilities;
(6) street grading, paving, graveling, macadamizing, curbing, guttering and
surfacing;
(7) street light fixtures, connection and facilities;
(8) underground gas, water, heating and electrical services and connections
located within the public right-of-way;
(9) sidewalks and pedestrian underpasses or overpasses;
(10) drives and driveway approaches located within the public right-of-way;
(11) water mains and extensions;
(12) plazas and arcades;
(13) parking facilities and multilevel parking structures devoted to parking
only;
(14) landscaping and plantings, fountains, shelters, benches, sculptures,
lighting, decorations and similar amenities;
(15) auto race track facility;
(16) major multi-sport athletic complex;
(17) museum facility;
(18) major motorsports complex;
(19) related expenses to redevelop and finance the project, except that for a
STAR bond project financed with special
obligation bonds payable from the revenues described in subsection (a)(1) of
K.S.A. 2009 Supp.
12-17,169, and amendments thereto, such expenses shall
require prior approval
by the secretary of commerce; and
(20) except as specified in subsections (1) through (19) above, project costs
shall not include:
(A) Costs incurred in connection with the construction of buildings or other
structures;
(B) fees and commissions paid to developers, real estate agents, financial
advisors or any other consultants who represent the developers or any other
businesses considering locating in or located in a STAR bond project district;
(C) salaries for local government employees;
(D) moving expenses for employees of the businesses locating within the STAR
bond project district;
(E) property taxes for businesses that locate in the STAR bond project
district;
(F) lobbying costs;
(G) any bond origination fee charged by the city or county;
(H) any personal property as defined in K.S.A. 79-102, and amendments
thereto; and
(I) travel, entertainment and hospitality.
(s) "Projected market area" means any area within the state in which the
project is projected to have a substantial fiscal or market impact upon
businesses in such area.
(t) "River walk canal facilities" means a canal and related water features
which flow through a major commercial entertainment and tourism area and
facilities related or contiguous thereto, including, but not limited to,
pedestrian walkways and promenades, landscaping and parking facilities.
(u) "Sales tax and revenue" are those revenues available to finance the
issuance of special obligation bonds as identified in
K.S.A. 2009 Supp.
12-17,168, and amendments
thereto.
(v) "STAR bond" means a sales tax and revenue bond.
(w) "STAR bond project" means an approved project to implement a project
plan for the development of the established STAR bond project district with:
(1) At least a $50,000,000 capital investment and $50,000,000 in projected
gross annual sales; or
(2) for areas outside of metropolitan statistical areas, as defined by the
federal office of management and budget, the secretary finds:
(A) The project is an eligible area as defined in subsection (f), and
amendments thereto; and
(B) would be of regional or statewide importance; or
(3) is a major tourism area as defined in subsection (l), and amendments
thereto; or
(4) is a major motorsports complex, as defined in subsection (k), and
amendments
thereto.
(x) "STAR bond project area" means the geographic area within the STAR bond
project district in which there may be one or more projects.
(y) "STAR bond project district" means the specific area declared to be an
eligible area as determined by the secretary in which the city or county may
develop one or more STAR bond projects. A STAR bond project
district
includes a redevelopment district, as defined in K.S.A. 12-1770a, and
amendments thereto,
created prior to the effective date of this act for the Wichita Waterwalk
project in Wichita,
Kansas, provided, the city creating such redevelopment district submits an
application for
approval for STAR bond financing to the secretary on or before July 31, 2007,
and receives a
final letter of determination from the secretary approving or disapproving the
request for STAR
bond financing on or before November 1, 2007.
(z) "STAR bond project district plan" means the preliminary plan that
identifies all of the proposed STAR bond project areas and identifies in a
general manner all of the buildings, facilities and improvements in each that
are proposed to be constructed or improved in each STAR bond project area.
(aa) "STAR bond project plan" means the plan adopted by a city or county for
the development of a STAR bond project or projects in a STAR bond project
district.
(bb) "Secretary" means the secretary of commerce.
(cc) "Substantial change" means, as applicable, a change wherein the proposed
plan or plans differ substantially from the intended purpose for which the STAR
bond project district plan was
approved.
(dd) "Tax increment" means that portion of the revenue derived from state and
local sales, use and transient guest tax imposed pursuant to K.S.A. 12-187 et
seq., 12-1692 et seq., 79-3601 et seq. and 79-3701 et seq., and amendments
thereto, collected from taxpayers doing business within that portion of a STAR
bond project district occupied by a project
that is in excess of the amount of base year revenue. For purposes of this
subsection, the base year shall be the 12-month period immediately prior to the
month in which the STAR bond project district is established. The department of
revenue shall determine base year
revenue by reference to the revenue collected during the base year from
taxpayers doing business within the specific area in which a STAR bond project
district is subsequently established. For
purposes of this subsection, revenue collected from taxpayers
doing business within a STAR bond project district, or within a specific area
in which a STAR bond project district is subsequently established shall not
include
local sales and use tax revenue that is sourced to jurisdictions other than
those in which the project is located.
(ee) "Taxpayer" means a person, corporation, limited liability company, S
corporation, partnership, registered limited liability partnership, foundation,
association, nonprofit entity, sole proprietorship, business trust, group or
other entity that is subject to the Kansas income tax act, K.S.A. 79-3201 et
seq., and amendments thereto.