19-3311.Stormwater management and flood control;
interlocal agreements; tax levy; procedure.
(a) In 1988, 1989 or 1990, the board of county
commissioners of any county that
has entered into an interlocal agreement pursuant to K.S.A. 12-2901 et
seq., and amendments thereto, for stormwater management and flood control may
levy a countywide retailers' sales tax in an amount not to exceed 1/10th of
1% for the purpose of paying for the cost of stormwater management and
flood control improvements as specified in such agreement.
Such board shall utilize the revenue produced by such tax solely for the
purposes of planning, constructing, maintaining and managing stormwater
improvements as specified in the interlocal agreement.
Such tax shall
be in addition to the tax
authorized by K.S.A. 12-187, and amendments thereto. Any county proposing
to impose a retailers' sales tax authorized by this section shall
adopt a resolution stating its intention to levy such tax. Such notice
shall be published once each week for two consecutive weeks in the official
county newspaper and if within 30 days after the last publication of the
notice a petition signed by at least 4% of the qualified voters of the
county requesting an election upon such question, an election shall be
called and held thereon. Such election shall be called and held in the
manner provided by the general bond law. If no protest or no sufficient
protest is filed or if an election is held and the proposition carries by a
majority of those voting thereon, the board of county commissioners, by
resolution, may levy such tax. Except as provided herein, the tax
authorized by this section shall be administered, collected and otherwise
subject to the provisions of K.S.A. 12-187 to 12-197, inclusive, and amendments thereto.
(b) Upon receipt of a certified copy of the resolution authorizing the
levy of a countywide retailers' sales tax pursuant to this section, the
state director of taxation shall cause such tax to be collected in the
county at the same time and in the same manner provided for the collection
of the state retailers' sales tax. All moneys collected by the director of
taxation pursuant to this section shall be credited to a "county stormwater
management and flood control sales tax fund" which is hereby established in
the state treasury. Any refund due on any county retailers' sales tax
collected pursuant to this section shall be paid out of the "county
stormwater management and flood control sales tax
refund fund" which is hereby established in the state treasury and
reimbursed by the director of taxation from collections of
the sales tax authorized by this section. All county retailers' sales tax
revenue collected pursuant to this section shall be apportioned and
remitted at least quarterly by the state treasurer, on instruction from the
director of taxation, to the treasurer of such county. Upon receipt
thereof, the county treasurer shall deposit such revenue in a stormwater
management and flood control fund.
(c) Nothing in this section shall be construed as prohibiting a county
which does not levy a sales tax as provided herein from entering an
interlocal agreement for stormwater and flood control improvements.
19-3311.Stormwater management and flood control;
interlocal agreements; tax levy; procedure.
(a) In 1988, 1989 or 1990, the board of county
commissioners of any county that
has entered into an interlocal agreement pursuant to K.S.A. 12-2901 et
seq., and amendments thereto, for stormwater management and flood control may
levy a countywide retailers' sales tax in an amount not to exceed 1/10th of
1% for the purpose of paying for the cost of stormwater management and
flood control improvements as specified in such agreement.
Such board shall utilize the revenue produced by such tax solely for the
purposes of planning, constructing, maintaining and managing stormwater
improvements as specified in the interlocal agreement.
Such tax shall
be in addition to the tax
authorized by K.S.A. 12-187, and amendments thereto. Any county proposing
to impose a retailers' sales tax authorized by this section shall
adopt a resolution stating its intention to levy such tax. Such notice
shall be published once each week for two consecutive weeks in the official
county newspaper and if within 30 days after the last publication of the
notice a petition signed by at least 4% of the qualified voters of the
county requesting an election upon such question, an election shall be
called and held thereon. Such election shall be called and held in the
manner provided by the general bond law. If no protest or no sufficient
protest is filed or if an election is held and the proposition carries by a
majority of those voting thereon, the board of county commissioners, by
resolution, may levy such tax. Except as provided herein, the tax
authorized by this section shall be administered, collected and otherwise
subject to the provisions of K.S.A. 12-187 to 12-197, inclusive, and amendments thereto.
(b) Upon receipt of a certified copy of the resolution authorizing the
levy of a countywide retailers' sales tax pursuant to this section, the
state director of taxation shall cause such tax to be collected in the
county at the same time and in the same manner provided for the collection
of the state retailers' sales tax. All moneys collected by the director of
taxation pursuant to this section shall be credited to a "county stormwater
management and flood control sales tax fund" which is hereby established in
the state treasury. Any refund due on any county retailers' sales tax
collected pursuant to this section shall be paid out of the "county
stormwater management and flood control sales tax
refund fund" which is hereby established in the state treasury and
reimbursed by the director of taxation from collections of
the sales tax authorized by this section. All county retailers' sales tax
revenue collected pursuant to this section shall be apportioned and
remitted at least quarterly by the state treasurer, on instruction from the
director of taxation, to the treasurer of such county. Upon receipt
thereof, the county treasurer shall deposit such revenue in a stormwater
management and flood control fund.
(c) Nothing in this section shall be construed as prohibiting a county
which does not levy a sales tax as provided herein from entering an
interlocal agreement for stormwater and flood control improvements.
19-3311.Stormwater management and flood control;
interlocal agreements; tax levy; procedure.
(a) In 1988, 1989 or 1990, the board of county
commissioners of any county that
has entered into an interlocal agreement pursuant to K.S.A. 12-2901 et
seq., and amendments thereto, for stormwater management and flood control may
levy a countywide retailers' sales tax in an amount not to exceed 1/10th of
1% for the purpose of paying for the cost of stormwater management and
flood control improvements as specified in such agreement.
Such board shall utilize the revenue produced by such tax solely for the
purposes of planning, constructing, maintaining and managing stormwater
improvements as specified in the interlocal agreement.
Such tax shall
be in addition to the tax
authorized by K.S.A. 12-187, and amendments thereto. Any county proposing
to impose a retailers' sales tax authorized by this section shall
adopt a resolution stating its intention to levy such tax. Such notice
shall be published once each week for two consecutive weeks in the official
county newspaper and if within 30 days after the last publication of the
notice a petition signed by at least 4% of the qualified voters of the
county requesting an election upon such question, an election shall be
called and held thereon. Such election shall be called and held in the
manner provided by the general bond law. If no protest or no sufficient
protest is filed or if an election is held and the proposition carries by a
majority of those voting thereon, the board of county commissioners, by
resolution, may levy such tax. Except as provided herein, the tax
authorized by this section shall be administered, collected and otherwise
subject to the provisions of K.S.A. 12-187 to 12-197, inclusive, and amendments thereto.
(b) Upon receipt of a certified copy of the resolution authorizing the
levy of a countywide retailers' sales tax pursuant to this section, the
state director of taxation shall cause such tax to be collected in the
county at the same time and in the same manner provided for the collection
of the state retailers' sales tax. All moneys collected by the director of
taxation pursuant to this section shall be credited to a "county stormwater
management and flood control sales tax fund" which is hereby established in
the state treasury. Any refund due on any county retailers' sales tax
collected pursuant to this section shall be paid out of the "county
stormwater management and flood control sales tax
refund fund" which is hereby established in the state treasury and
reimbursed by the director of taxation from collections of
the sales tax authorized by this section. All county retailers' sales tax
revenue collected pursuant to this section shall be apportioned and
remitted at least quarterly by the state treasurer, on instruction from the
director of taxation, to the treasurer of such county. Upon receipt
thereof, the county treasurer shall deposit such revenue in a stormwater
management and flood control fund.
(c) Nothing in this section shall be construed as prohibiting a county
which does not levy a sales tax as provided herein from entering an
interlocal agreement for stormwater and flood control improvements.