Article 6a.--GENERAL IMPROVEMENT AND ASSESSMENT LAW
12-6a31.Same; community improvement district sales
tax; expiration of tax; collection and distribution of tax; community
improvement district sales tax fund established; sales and use tax returns
provided to certain persons, confidentiality.
(a) In addition to and notwithstanding any limitations
on the aggregate amount of the retailers' sales tax contained in K.S.A.
12-187 through 12-197, and amendments thereto, any municipality
may impose a community improvement district sales tax 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, and amendments thereto, within a community
improvement district for purposes of financing a project in such district
in any increment of .10% or .25% not to exceed 2% and pledging the
revenue received therefrom to pay the bonds issued for the project or
to reimburse the cost of the project
pursuant to pay-as-you-go financing. In the event bonds are issued to finance a
project or
refunding bonds issued therefore, the community improvement district
sales tax imposed pursuant to this section shall expire no later than the
date such bonds shall mature. In the event pay-as-you-go financing is
utilized, the community improvement district sales tax shall expire 22
years from the date the state director of taxation begins collecting such
tax
or when the project
bonds or pay-as-you-go costs have been paid. Except as otherwise provided by
the provisions of K.S.A. 2009 Supp. 12-6a27 et seq., and amendments thereto,
the tax authorized by this section shall
be administered, collected and subject to the provisions of K.S.A.
12-187 through 12-197, inclusive, and amendments thereto.
(b) Upon receipt of a certified copy of the resolution or ordinance
authorizing the levy of the community 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
of the taxes collected under the provisions of this act 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 in the state treasury, and the state treasurer shall credit 2% of
all taxes so collected to the
community improvement district sales tax administration fund, which
fund is hereby established in the state treasury, to defray the expenses
of the department of revenue in administration and enforcement of the
collection thereof. The aggregate amount of moneys credited to the
community improvement district sales tax administration fund shall not
exceed $60,000 in any state fiscal year. The remainder of such taxes
shall be credited to the
community
improvement district sales tax fund, which fund is hereby established in
the state treasury. All moneys in the community improvement district
sales tax fund shall be remitted at least quarterly by the state treasurer,
on instruction from the secretary of revenue, to the treasurers of those
municipalities which are qualified to receive disbursements from such
fund for the amount collected within such municipality. Any refund due
on any community improvement district sales tax collected pursuant to
this section shall be paid out of the community improvement district
sales tax refund fund which is hereby established in the state treasury
and reimbursed by the director of taxation from collections of the
community improvement district sales tax authorized by this section.
Community improvement district sales tax received by a municipality
pursuant to this section shall be deposited in the community
improvement district sales tax fund created pursuant to K.S.A. 2009 Supp.
12-6a34, and amendments thereto.
(c) Notwithstanding any other provisions of law to the contrary,
copies of all retailers' sales and use tax returns filed with the
secretary of revenue in connection with a district for which
sales or use tax revenues, or both, are pledged or otherwise intended
to be used in whole or in part for the payment of bonds issued to
finance costs of a project, shall be provided by the secretary
of revenue to the bond trustee, escrow agent or paying
agent for such bonds upon a written request of the municipality within
15 days of receipt by the secretary of revenue. The
bond trustee, escrow agent or paying agent shall keep such retailers'
sales and use tax returns and the information contained therein
confidential, but may use such information for purposes of allocating
and depositing such sales and use tax revenues in connection with the
bonds used to finance costs of a project. Except as otherwise
provided
herein, the sales and use tax returns received by the bond trustee,
escrow agent or paying agent shall be subject to the provisions of
K.S.A. 79-3614, and amendments thereto.
Article 6a.--GENERAL IMPROVEMENT AND ASSESSMENT LAW
12-6a31.Same; community improvement district sales
tax; expiration of tax; collection and distribution of tax; community
improvement district sales tax fund established; sales and use tax returns
provided to certain persons, confidentiality.
(a) In addition to and notwithstanding any limitations
on the aggregate amount of the retailers' sales tax contained in K.S.A.
12-187 through 12-197, and amendments thereto, any municipality
may impose a community improvement district sales tax 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, and amendments thereto, within a community
improvement district for purposes of financing a project in such district
in any increment of .10% or .25% not to exceed 2% and pledging the
revenue received therefrom to pay the bonds issued for the project or
to reimburse the cost of the project
pursuant to pay-as-you-go financing. In the event bonds are issued to finance a
project or
refunding bonds issued therefore, the community improvement district
sales tax imposed pursuant to this section shall expire no later than the
date such bonds shall mature. In the event pay-as-you-go financing is
utilized, the community improvement district sales tax shall expire 22
years from the date the state director of taxation begins collecting such
tax
or when the project
bonds or pay-as-you-go costs have been paid. Except as otherwise provided by
the provisions of K.S.A. 2009 Supp. 12-6a27 et seq., and amendments thereto,
the tax authorized by this section shall
be administered, collected and subject to the provisions of K.S.A.
12-187 through 12-197, inclusive, and amendments thereto.
(b) Upon receipt of a certified copy of the resolution or ordinance
authorizing the levy of the community 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
of the taxes collected under the provisions of this act 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 in the state treasury, and the state treasurer shall credit 2% of
all taxes so collected to the
community improvement district sales tax administration fund, which
fund is hereby established in the state treasury, to defray the expenses
of the department of revenue in administration and enforcement of the
collection thereof. The aggregate amount of moneys credited to the
community improvement district sales tax administration fund shall not
exceed $60,000 in any state fiscal year. The remainder of such taxes
shall be credited to the
community
improvement district sales tax fund, which fund is hereby established in
the state treasury. All moneys in the community improvement district
sales tax fund shall be remitted at least quarterly by the state treasurer,
on instruction from the secretary of revenue, to the treasurers of those
municipalities which are qualified to receive disbursements from such
fund for the amount collected within such municipality. Any refund due
on any community improvement district sales tax collected pursuant to
this section shall be paid out of the community improvement district
sales tax refund fund which is hereby established in the state treasury
and reimbursed by the director of taxation from collections of the
community improvement district sales tax authorized by this section.
Community improvement district sales tax received by a municipality
pursuant to this section shall be deposited in the community
improvement district sales tax fund created pursuant to K.S.A. 2009 Supp.
12-6a34, and amendments thereto.
(c) Notwithstanding any other provisions of law to the contrary,
copies of all retailers' sales and use tax returns filed with the
secretary of revenue in connection with a district for which
sales or use tax revenues, or both, are pledged or otherwise intended
to be used in whole or in part for the payment of bonds issued to
finance costs of a project, shall be provided by the secretary
of revenue to the bond trustee, escrow agent or paying
agent for such bonds upon a written request of the municipality within
15 days of receipt by the secretary of revenue. The
bond trustee, escrow agent or paying agent shall keep such retailers'
sales and use tax returns and the information contained therein
confidential, but may use such information for purposes of allocating
and depositing such sales and use tax revenues in connection with the
bonds used to finance costs of a project. Except as otherwise
provided
herein, the sales and use tax returns received by the bond trustee,
escrow agent or paying agent shall be subject to the provisions of
K.S.A. 79-3614, and amendments thereto.
Article 6a.--GENERAL IMPROVEMENT AND ASSESSMENT LAW
12-6a31.Same; community improvement district sales
tax; expiration of tax; collection and distribution of tax; community
improvement district sales tax fund established; sales and use tax returns
provided to certain persons, confidentiality.
(a) In addition to and notwithstanding any limitations
on the aggregate amount of the retailers' sales tax contained in K.S.A.
12-187 through 12-197, and amendments thereto, any municipality
may impose a community improvement district sales tax 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, and amendments thereto, within a community
improvement district for purposes of financing a project in such district
in any increment of .10% or .25% not to exceed 2% and pledging the
revenue received therefrom to pay the bonds issued for the project or
to reimburse the cost of the project
pursuant to pay-as-you-go financing. In the event bonds are issued to finance a
project or
refunding bonds issued therefore, the community improvement district
sales tax imposed pursuant to this section shall expire no later than the
date such bonds shall mature. In the event pay-as-you-go financing is
utilized, the community improvement district sales tax shall expire 22
years from the date the state director of taxation begins collecting such
tax
or when the project
bonds or pay-as-you-go costs have been paid. Except as otherwise provided by
the provisions of K.S.A. 2009 Supp. 12-6a27 et seq., and amendments thereto,
the tax authorized by this section shall
be administered, collected and subject to the provisions of K.S.A.
12-187 through 12-197, inclusive, and amendments thereto.
(b) Upon receipt of a certified copy of the resolution or ordinance
authorizing the levy of the community 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
of the taxes collected under the provisions of this act 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 in the state treasury, and the state treasurer shall credit 2% of
all taxes so collected to the
community improvement district sales tax administration fund, which
fund is hereby established in the state treasury, to defray the expenses
of the department of revenue in administration and enforcement of the
collection thereof. The aggregate amount of moneys credited to the
community improvement district sales tax administration fund shall not
exceed $60,000 in any state fiscal year. The remainder of such taxes
shall be credited to the
community
improvement district sales tax fund, which fund is hereby established in
the state treasury. All moneys in the community improvement district
sales tax fund shall be remitted at least quarterly by the state treasurer,
on instruction from the secretary of revenue, to the treasurers of those
municipalities which are qualified to receive disbursements from such
fund for the amount collected within such municipality. Any refund due
on any community improvement district sales tax collected pursuant to
this section shall be paid out of the community improvement district
sales tax refund fund which is hereby established in the state treasury
and reimbursed by the director of taxation from collections of the
community improvement district sales tax authorized by this section.
Community improvement district sales tax received by a municipality
pursuant to this section shall be deposited in the community
improvement district sales tax fund created pursuant to K.S.A. 2009 Supp.
12-6a34, and amendments thereto.
(c) Notwithstanding any other provisions of law to the contrary,
copies of all retailers' sales and use tax returns filed with the
secretary of revenue in connection with a district for which
sales or use tax revenues, or both, are pledged or otherwise intended
to be used in whole or in part for the payment of bonds issued to
finance costs of a project, shall be provided by the secretary
of revenue to the bond trustee, escrow agent or paying
agent for such bonds upon a written request of the municipality within
15 days of receipt by the secretary of revenue. The
bond trustee, escrow agent or paying agent shall keep such retailers'
sales and use tax returns and the information contained therein
confidential, but may use such information for purposes of allocating
and depositing such sales and use tax revenues in connection with the
bonds used to finance costs of a project. Except as otherwise
provided
herein, the sales and use tax returns received by the bond trustee,
escrow agent or paying agent shall be subject to the provisions of
K.S.A. 79-3614, and amendments thereto.