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HOUSE BILL No. 2275
AN A CT concerning sales and compensating use tax; relating to city and countywide
retailers' sales tax; providing countywide retailers' sales tax authority for Finney
county for the purpose of financing the construction or remodeling of a courthouse,
jail, law enforcement center facility or other county administrative facility, for
Pawnee county for the purpose of healthcare services and furnishing and equipping
county-supported public safety operations, for Seward county for the purpose of
financing the costs of roadway and bridge construction, maintenance and
improvement in the county and for Jackson county for the purpose of supporting
hospital services in the county; providing that countywide retailers' sales tax
apportionment based on tangible property tax levies remain unchanged until
December 31, 2026; relating to exemptions; excluding exempt sales of certain
custom meat processing services from exemption certificate requirements ; amending
K.S.A. 79-3651 and K.S.A. 2024 Supp. 12-187, 12-189 and 12-192 and repealing the
existing sections.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 2024 Supp. 12-187 is hereby amended to read as
follows: 12-187. (a) No city shall impose a retailers' sales tax under the
provisions of this act without the governing body of such city having
first submitted such proposition to and having received the approval of
a majority of the electors of the city voting thereon at an election called
and held therefor. The governing body of any city may submit the
question of imposing a retailers' sales tax and the governing body shall
be required to submit the question upon submission of a petition signed
by electors of such city equal in number to not less than 10% of the
electors of such city.
(b) (1) The board of county commissioners of any county may
submit the question of imposing a countywide retailers' sales tax to the
electors at an election called and held thereon, and any such board shall
be required to submit the question upon submission of a petition signed
by electors of such county equal in number to not less than 10% of the
electors of such county who voted at the last preceding general election
for the office of secretary of state, or upon receiving resolutions
requesting such an election passed by not less than 2/3 of the
membership of the governing body of each of one or more cities within
such county that contains a population of not less than 25% of the
entire population of the county, or upon receiving resolutions
requesting such an election passed by 2/3 of the membership of the
governing body of each of one or more taxing subdivisions within such
county that levy not less than 25% of the property taxes levied by all
taxing subdivisions within the county.
(2) The board of county commissioners of Anderson, Atchison,
Barton, Brown, Butler, Chase, Cowley, Cherokee, Crawford, Finney,
Ford, Franklin, Grant, Jefferson, Linn, Lyon, Marion, Miami,
Montgomery, Neosho, Osage, Ottawa, Reno, Riley, Saline, Seward,
Sumner, Thomas, Wabaunsee, Wilson and Wyandotte counties may
submit the question of imposing a countywide retailers' sales tax and
pledging the revenue received therefrom for the purpose of financing
the construction or remodeling of a courthouse, jail, law enforcement
center facility or other county administrative facility, to the electors at
an election called and held thereon. The tax imposed pursuant to this
paragraph shall expire when sales tax sufficient to pay all of the costs
incurred in the financing of such facility has been collected by retailers
as determined by the secretary of revenue. Nothing in this paragraph
shall be construed to allow the rate of tax imposed by Butler, Chase,
Cowley, Lyon, Montgomery, Neosho, Riley, Sumner or Wilson county
pursuant to this paragraph to exceed or be imposed at any rate other
than the rates prescribed in K.S.A. 12-189, and amendments thereto.
(3) (A) Except as otherwise provided in this paragraph, the result
of the election held on November 8, 1988, on the question submitted by
the board of county commissioners of Jackson county for the purpose
of increasing its countywide retailers' sales tax by 1% is hereby
declared valid, and the revenue received therefrom by the county shall
be expended solely for the purpose of financing the Banner Creek
reservoir project. The tax imposed pursuant to this paragraph shall take
effect on the effective date of this act and shall expire not later than five
years after such date.
HOUSE BILL No. 2275—page 2
(B) The result of the election held on November 8, 1994, on the
question submitted by the board of county commissioners of Ottawa
county for the purpose of increasing its countywide retailers' sales tax
by 1% is hereby declared valid, and the revenue received therefrom by
the county shall be expended solely for the purpose of financing the
erection, construction and furnishing of a law enforcement center and
jail facility.
(C) Except as otherwise provided in this paragraph, the result of
the election held on November 2, 2004, on the question submitted by
the board of county commissioners of Sedgwick county for the purpose
of increasing its countywide retailers' sales tax by 1% is hereby
declared valid, and the revenue received therefrom by the county shall
be used only to pay the costs of: (i) Acquisition of a site and
constructing and equipping thereon a new regional events center,
associated parking and infrastructure improvements and related
appurtenances thereto, to be located in the downtown area of the city of
Wichita, Kansas, (the "downtown arena"); (ii) design for the Kansas
coliseum complex and construction of improvements to the pavilions;
and (iii) establishing an operating and maintenance reserve for the
downtown arena and the Kansas coliseum complex. The tax imposed
pursuant to this paragraph shall commence on July 1, 2005, and shall
terminate not later than 30 months after the commencement thereof.
(D) Except as otherwise provided in this paragraph, the result of
the election held on August 5, 2008, on the question submitted by the
board of county commissioners of Lyon county for the purpose of
increasing its countywide retailers' sales tax by 1% is hereby declared
valid, and the revenue received therefrom by the county shall be
expended for the purposes of ad valorem tax reduction and capital
outlay. The tax imposed pursuant to this paragraph shall terminate not
later than five years after the commencement thereof.
(E) Except as otherwise provided in this paragraph, the result of
the election held on August 5, 2008, on the question submitted by the
board of county commissioners of Rawlins county for the purpose of
increasing its countywide retailers' sales tax by 0.75% is hereby
declared valid, and the revenue received therefrom by the county shall
be expended for the purposes of financing the costs of a swimming
pool. The tax imposed pursuant to this paragraph shall terminate not
later than 15 years after the commencement thereof or upon payment of
all costs authorized pursuant to this paragraph in the financing of such
project.
(F) The result of the election held on December 1, 2009, on the
question submitted by the board of county commissioners of
Chautauqua county for the purpose of increasing its countywide
retailers' sales tax by 1% is hereby declared valid, and the revenue
received from such tax by the county shall be expended for the
purposes of financing the costs of constructing, furnishing and
equipping a county jail and law enforcement center and necessary
improvements appurtenant to such jail and law enforcement center. Any
tax imposed pursuant to authority granted in this paragraph shall
terminate upon payment of all costs authorized pursuant to this
paragraph incurred in the financing of the project described in this
paragraph.
(G) The result of the election held on April 7, 2015, on the
question submitted by the board of county commissioners of Bourbon
county for the purpose of increasing its retailers' sales tax by 0.4% is
hereby declared valid, and the revenue received therefrom by the
county shall be expended solely for the purpose of financing the costs
of constructing, furnishing and operating a courthouse, law
enforcement center or jail facility improvements. Any tax imposed
pursuant to authority granted in this paragraph shall terminate upon
payment of all costs authorized pursuant to this paragraph incurred in
the financing of the project described in this paragraph.
(H) The result of the election held on November 7, 2017, on the
question submitted by the board of county commissioners of Finney
HOUSE BILL No. 2275—page 3
county for the purpose of increasing its countywide retailers' sales tax
by 0.3% is hereby declared valid, and the revenues of such tax shall be
used by Finney county and the city of Garden City, Kansas, as agreed
in an interlocal cooperation agreement between the city and county, and
as detailed in the ballot question approved by voters. The tax imposed
pursuant to this subparagraph shall be levied for a period of 15 years
from the date it is first levied.
(I) The result of the election held on November 3, 2020, on the
question submitted by the board of county commissioners of Cherokee
county for the purpose of increasing its retailers' sales tax by 0.5% is
hereby declared valid, and the revenue received therefrom by the
county shall be expended solely for the purpose of financing: (i)
Ambulance services within the county; (ii) renovations and
maintenance of county buildings and facilities; or (iii) any other
projects within the county deemed necessary by the governing body of
Cherokee county. The tax imposed pursuant to this subparagraph shall
terminate prior to January 1, 2033.
(4) The board of county commissioners of Finney and Ford
counties may submit the question of imposing a countywide retailers'
sales tax at the rate of 0.25% and pledging the revenue received
therefrom for the purpose of financing all or any portion of the cost to
be paid by Finney or Ford county for construction of highway projects
identified as system enhancements under the provisions of K.S.A. 68-
2314(b)(5), and amendments thereto, to the electors at an election
called and held thereon. Such election shall be called and held in the
manner provided by the general bond law. The tax imposed pursuant to
this paragraph shall expire upon the payment of all costs authorized
pursuant to this paragraph in the financing of such highway projects.
Nothing in this paragraph shall be construed to allow the rate of tax
imposed by Finney or Ford county pursuant to this paragraph to exceed
the maximum rate prescribed in K.S.A. 12-189, and amendments
thereto. If any funds remain upon the payment of all costs authorized
pursuant to this paragraph in the financing of such highway projects in
Finney county, the state treasurer shall remit such funds to the treasurer
of Finney county and upon receipt of such moneys shall be deposited to
the credit of the county road and bridge fund. If any funds remain upon
the payment of all costs authorized pursuant to this paragraph in the
financing of such highway projects in Ford county, the state treasurer
shall remit such funds to the treasurer of Ford county and upon receipt
of such moneys shall be deposited to the credit of the county road and
bridge fund.
(5) The board of county commissioners of any county may submit
the question of imposing a retailers' sales tax at the rate of 0.25%,
0.5%, 0.75% or 1% and pledging the revenue received therefrom for
the purpose of financing the provision of health care services, as
enumerated in the question, to the electors at an election called and held
thereon. Whenever any county imposes a tax pursuant to this
paragraph, any tax imposed pursuant to subsection (a)(2) by any city
located in such county shall expire upon the effective date of the
imposition of the countywide tax, and thereafter the state treasurer shall
remit to each such city that portion of the countywide tax revenue
collected by retailers within such city as certified by the director of
taxation. The tax imposed pursuant to this paragraph shall be deemed to
be in addition to the rate limitations prescribed in K.S.A. 12-189, and
amendments thereto. As used in this paragraph, health care services
shall include, but not be limited to, the following: Local health
departments, city or county hospitals, city or county nursing homes,
preventive health care services including immunizations, prenatal care
and the postponement of entry into nursing homes by home care
services, mental health services, indigent health care, physician or
health care worker recruitment, health education, emergency medical
services, rural health clinics, integration of health care services, home
health services and rural health networks.
(6) The board of county commissioners of Allen county may
HOUSE BILL No. 2275—page 4
submit the question of imposing a countywide retailers' sales tax at the
rate of 0.5% and pledging the revenue received therefrom for the
purpose of financing the costs of operation and construction of a solid
waste disposal area or the modification of an existing landfill to comply
with federal regulations to the electors at an election called and held
thereon. The tax imposed pursuant to this paragraph shall expire upon
the payment of all costs incurred in the financing of the project
undertaken. Nothing in this paragraph shall be construed to allow the
rate of tax imposed by Allen county pursuant to this paragraph to
exceed or be imposed at any rate other than the rates prescribed in
K.S.A. 12-189, and amendments thereto.
(7) (A) The board of county commissioners of Clay and Miami
county may submit the question of imposing a countywide retailers'
sales tax at the rate of 0.50% in the case of Clay county and at a rate of
up to 1% in the case of Miami county, and pledging the revenue
received therefrom for the purpose of financing the costs of roadway
construction and improvement to the electors at an election called and
held thereon. Except as otherwise provided, the tax imposed pursuant
to this subparagraph shall expire after five years from the date such tax
is first collected. The result of the election held on November 2, 2004,
on the question submitted by the board of county commissioners of
Miami county for the purpose of extending for an additional five-year
period the countywide retailers' sales tax imposed pursuant to this
subsection in Miami county is hereby declared valid. The countywide
retailers' sales tax imposed pursuant to this subsection in Clay and
Miami county may be extended or reenacted for additional five-year
periods upon the board of county commissioners of Clay and Miami
county submitting such question to the electors at an election called and
held thereon for each additional five-year period as provided by law.
(B) The board of county commissioners of Dickinson county may
submit the question of imposing a countywide retailers' sales tax at the
rate of 0.5% and pledging the revenue received therefrom for the
purpose of financing the costs of roadway construction and
improvement to the electors at an election called and held thereon. The
tax imposed pursuant to this subparagraph shall expire after 10 years
from the date such tax is first collected.
(8) The board of county commissioners of Sherman county may
submit the question of imposing a countywide retailers' sales tax at the
rate of 1% and pledging the revenue received therefrom for the purpose
of financing the costs of street and roadway improvements to the
electors at an election called and held thereon. The tax imposed
pursuant to this paragraph shall expire upon payment of all costs
authorized pursuant to this paragraph in the financing of such project.
(9) (A) The board of county commissioners of Cowley, Crawford
and Woodson county may submit the question of imposing a
countywide retailers' sales tax at the rate of 0.5% in the case of
Crawford and Woodson county and at a rate of up to 0.25%, in the case
of Cowley county and pledging the revenue received therefrom for the
purpose of financing economic development initiatives or public
infrastructure projects. The tax imposed pursuant to this subparagraph
shall expire after five years from the date such tax is first collected.
(B) The board of county commissioners of Russell county may
submit the question of imposing a countywide retailers' sales tax at the
rate of 0.5% and pledging the revenue received therefrom for the
purpose of financing economic development initiatives or public
infrastructure projects. The tax imposed pursuant to this subparagraph
shall expire after 10 years from the date such tax is first collected.
(10) The board of county commissioners of Franklin county may
submit the question of imposing a countywide retailers' sales tax at the
rate of 0.25% and pledging the revenue received therefrom for the
purpose of financing recreational facilities. The tax imposed pursuant
to this paragraph shall expire upon payment of all costs authorized in
financing such facilities.
(11) The board of county commissioners of Douglas county may
HOUSE BILL No. 2275—page 5
submit the question of imposing a countywide retailers' sales tax at the
rate of 0.25% and pledging the revenue received therefrom for the
purposes of conservation, access and management of open space;
preservation of cultural heritage; and economic development projects
and activities.
(12) The board of county commissioners of Shawnee county may
submit the question of imposing a countywide retailers' sales tax at the
rate of 0.25% and pledging the revenue received therefrom to the city
of Topeka for the purpose of financing the costs of rebuilding the
Topeka boulevard bridge and other public infrastructure improvements
associated with such project to the electors at an election called and
held thereon. The tax imposed pursuant to this paragraph shall expire
upon payment of all costs authorized in financing such project.
(13) The board of county commissioners of Jackson county may
submit the question of imposing a countywide retailers' sales tax at a
rate of 0.4% and pledging the revenue received therefrom for the
purpose of financing public infrastructure projects to the electors at an
election called and held thereon. Such tax shall expire after seven years
from the date such tax is first collected.
(14) The board of county commissioners of Neosho county may
submit the question of imposing a countywide retailers' sales tax at the
rate of 0.5% and pledging the revenue received therefrom for the
purpose of financing the costs of roadway construction and
improvement to the electors at an election called and held thereon. The
tax imposed pursuant to this paragraph shall expire upon payment of all
costs authorized pursuant to this paragraph in the financing of such
project.
(15) The board of county commissioners of Saline county may
submit the question of imposing a countywide retailers' sales tax at the
rate of up to 0.5% and pledging the revenue received therefrom for the
purpose of financing the costs of construction and operation of an expo
center to the electors at an election called and held thereon. The tax
imposed pursuant to this paragraph shall expire after five years from
the date such tax is first collected.
(16) The board of county commissioners of Harvey county may
submit the question of imposing a countywide retailers' sales tax at the
rate of 1.0% and pledging the revenue received therefrom for the
purpose of financing the costs of property tax relief, economic
development initiatives and public infrastructure improvements to the
electors at an election called and held thereon.
(17) The board of county commissioners of Atchison county may
submit the question of imposing a countywide retailers' sales tax at the
rate of 0.25% and pledging the revenue received therefrom for the
purpose of financing the costs of construction and maintenance of
sports and recreational facilities to the electors at an election called and
held thereon. The tax imposed pursuant to this paragraph shall expire
upon payment of all costs authorized in financing such facilities.
(18) The board of county commissioners of Wabaunsee county
may submit the question of imposing a countywide retailers' sales tax at
the rate of 0.5% and pledging the revenue received therefrom for the
purpose of financing the costs of bridge and roadway construction and
improvement to the electors at an election called and held thereon. The
tax imposed pursuant to this paragraph shall expire after 15 years from
the date such tax is first collected. On and after July 1, 2019, the
countywide retailers' sales tax imposed pursuant to this paragraph may
be extended or reenacted for one additional period not to exceed 15
years upon the board of county commissioners of Wabaunsee county
submitting such question to the electors at an election called and held
thereon as provided by law. For any countywide retailers' sales tax that
is extended or reenacted pursuant to this paragraph, such tax shall
expire not later than 15 years from the date such tax is first collected.
(19) The board of county commissioners of Jefferson county may
submit the question of imposing a countywide retailers' sales tax at the
rate of 1% and pledging the revenue received therefrom for the purpose
HOUSE BILL No. 2275—page 6
of financing the costs of roadway construction and improvement to the
electors at an election called and held thereon. The tax imposed
pursuant to this paragraph shall expire after six years from the date
such tax is first collected. The countywide retailers' sales tax imposed
pursuant to this paragraph may be extended or reenacted for additional
six-year periods upon the board of county commissioners of Jefferson
county submitting such question to the electors at an election called and
held thereon for each additional six-year period as provided by law.
(20) The board of county commissioners of Riley county may
submit the question of imposing a countywide retailers' sales tax at the
rate of up to 1% and pledging the revenue received therefrom for the
purpose of financing the costs of bridge and roadway construction and
improvement to the electors at an election called and held thereon. The
tax imposed pursuant to this paragraph shall expire after five years
from the date such tax is first collected.
(21) The board of county commissioners of Johnson county may
submit the question of imposing a countywide retailers' sales tax at the
rate of 0.25% and pledging the revenue received therefrom for the
purpose of financing the construction and operation costs of public
safety projects, including, but not limited to, a jail, detention center,
sheriff's resource center, crime lab or other county administrative or
operational facility dedicated to public safety, to the electors at an
election called and held thereon. The tax imposed pursuant to this
paragraph shall expire after 10 years from the date such tax is first
collected. The countywide retailers' sales tax imposed pursuant to this
subsection may be extended or reenacted for additional periods not
exceeding 10 years upon the board of county commissioners of
Johnson county submitting such question to the electors at an election
called and held thereon for each additional ten-year period as provided
by law.
(22) The board of county commissioners of Wilson county may
submit the question of imposing a countywide retailers' sales tax at the
rate of up to 1% and pledging the revenue received therefrom for the
purpose of financing the costs of roadway construction and
improvements to federal highways, the development of a new industrial
park and other public infrastructure improvements to the electors at an
election called and held thereon. The tax imposed pursuant to this
paragraph shall expire upon payment of all costs authorized pursuant to
this paragraph in the financing of such project or projects.
(23) The board of county commissioners of Butler county may
submit the question of imposing a countywide retailers' sales tax at the
rate of either 0.25%, 0.5%, 0.75% or 1% and pledging the revenue
received therefrom for the purpose of financing the costs of public
safety capital projects or bridge and roadway construction projects, or
both, to the electors at an election called and held thereon. The tax
imposed pursuant to this paragraph shall expire upon payment of all
costs authorized in financing such projects.
(24) The board of county commissioners of Barton county may
submit the question of imposing a countywide retailers' sales tax at the
rate of up to 0.5% and pledging the revenue received therefrom for the
purpose of financing the costs of roadway and bridge construction and
improvement and infrastructure development and improvement to the
electors at an election called and held thereon. The tax imposed
pursuant to this paragraph shall expire after 10 years from the date such
tax is first collected.
(25) The board of county commissioners of Jefferson county may
submit the question of imposing a countywide retailers' sales tax at the
rate of 0.25% and pledging the revenue received therefrom for the
purpose of financing the costs of the county's obligation as participating
employer to make employer contributions and other required
contributions to the Kansas public employees retirement system for
eligible employees of the county who are members of the Kansas police
and firemen's retirement system, to the electors at an election called and
held thereon. The tax imposed pursuant to this paragraph shall expire
HOUSE BILL No. 2275—page 7
upon payment of all costs authorized in financing such purpose.
(26) The board of county commissioners of Pottawatomie county
may submit the question of imposing a countywide retailers' sales tax at
the rate of up to 0.5% and pledging the revenue received therefrom for
the purpose of financing the costs of construction or remodeling of a
courthouse, jail, law enforcement center facility or other county
administrative facility, or public infrastructure improvements, or both,
to the electors at an election called and held thereon. The tax imposed
pursuant to this paragraph shall expire upon payment of all costs
authorized in financing such project or projects.
(27) The board of county commissioners of Kingman county may
submit the question of imposing a countywide retailers' sales tax at the
rate of 0.25%, 0.5%, 0.75% or 1% and pledging the revenue received
therefrom for the purpose of financing the costs of constructing and
furnishing a law enforcement center and jail facility and the costs of
roadway and bridge improvements to the electors at an election called
and held thereon. The tax imposed pursuant to this paragraph shall
expire not later than 20 years from the date such tax is first collected.
(28) The board of county commissioners of Edwards county may
submit the question of imposing a countywide retailers' sales tax at the
rate of 0.375% and pledging the revenue therefrom for the purpose of
financing the costs of economic development initiatives to the electors
at an election called and held thereon.
(29) The board of county commissioners of Rooks county may
submit the question of imposing a countywide retailers' sales tax at the
rate of 0.5% and pledging the revenue therefrom for the purpose of
financing the costs of constructing or remodeling and furnishing a jail
facility to the electors at an election called and held thereon. The tax
imposed pursuant to this paragraph shall expire upon the payment of all
costs authorized in financing such project or projects.
(30) The board of county commissioners of Douglas county may
submit the question of imposing a countywide retailers' sales tax at the
rate of 0.5% and pledging the revenue received therefrom for the
purpose of financing the construction or remodeling of a courthouse,
jail, law enforcement center facility, detention facility or other county
administrative facility, specifically including mental health and for the
operation thereof.
(31) The board of county commissioners of Bourbon county may
submit the question of imposing a countywide retailers' sales tax at the
rate of up to 1%, in increments of 0.05%, and pledging the revenue
received therefrom for the purpose of financing the costs of
constructing, furnishing and operating a courthouse, law enforcement
center or jail facility improvements to the electors at an election called
and held thereon.
(32) The board of county commissioners of Marion county may
submit the question of imposing a countywide retailers' sales tax at the
rate of 0.5% and pledging the revenue received therefrom for the
purpose of financing the costs of property tax relief, economic
development initiatives and the construction of public infrastructure
improvements, including buildings, to the electors at an election called
and held thereon.
(33) The board of county commissioners of Wilson county may
submit the question of imposing a countywide retailers' sales tax at the
rate of 0.25%, 0.5%, 0.75% or 1% and pledging the revenue received
therefrom for the purpose of supporting emergency medical and
ambulance services in the county to the electors at an election called
and held thereon. The tax imposed pursuant to this paragraph shall
expire after 10 years from the date such tax is first collected. The
countywide retailers' sales tax imposed pursuant to this paragraph may
be extended or reenacted for additional periods not exceeding 10 years
per period upon the board of county commissioners of Wilson county
submitting such question to the electors at an election called and held
thereon for each additional period as provided by law. This paragraph
shall not be construed to cause the expiration, repeal or termination of
HOUSE BILL No. 2275—page 8
any existing city retailers' sales tax for health care services as defined in
paragraph (5).
(34) The board of county commissioners of Atchison county may
submit the question of imposing a countywide retailers' sales tax at the
rate of up to 1% and pledging the revenue received for the purpose of
joint law enforcement communications and solid waste disposal in
Atchison county to the electors at an election called and held thereon.
The tax imposed pursuant to this paragraph shall expire after 10 years
from the date such tax is first collected.
(35) The board of county commissioners of Dickinson county may
submit the question of imposing a countywide retailers' sales tax at the
rate of 0.25% and pledging the revenue received therefrom for the
purpose of financing the costs of public safety capital projects to the
electors at an election called and held thereon. The tax imposed
pursuant to this paragraph shall expire after five years from the date
such tax is first collected. The countywide retailers' sales tax imposed
pursuant to this paragraph may be extended or reenacted for additional
five-year periods upon the board of county commissioners of
Dickinson county submitting such question to the electors at an election
called and held thereon for each additional five-year period as provided
by law.
(36) The board of county commissioners of Rawlins county may
submit the question of imposing a countywide retailers' sales tax at the
rate of up to 1% and pledging the revenue received therefrom for the
purpose of financing the costs of construction, remodeling, capital
improvements or maintenance of attendance centers or other district
facilities of any school district or school districts within the county. The
tax imposed pursuant to this paragraph shall expire upon payment of all
costs authorized in financing the costs of attendance centers or other
district facilities for U.S.D. No. 105.
(37) The board of county commissioners of Marshall county may
submit the question of imposing a countywide retailers' sales tax at the
rate of up to 1% and pledging the revenue therefrom for the purpose of
financing the costs of constructing or remodeling and furnishing a jail
facility to the electors at an election called and held thereon. The tax
imposed pursuant to this paragraph shall expire upon the payment of all
costs authorized in financing such project or projects.
(38) The board of county commissioners of Neosho county may
submit the question of imposing a countywide retailers' sales tax at the
rate of 0.5% and pledging the revenue received therefrom for the
purpose of financing the costs of roadway and bridge construction,
maintenance and improvement to the electors at an election called and
held thereon. The tax imposed pursuant to this paragraph shall expire
after 10 years from the date such tax is first collected.
(39) The board of county commissioners of Pawnee county may
submit the question of imposing a countywide retailers' sales tax at the
rate of up to 1% and pledging the revenue received therefrom for the
purposes of: (A) Healthcare services for those items authorized
pursuant to subsection (b)(5); and (B) furnishing and equipping
county-supported public safety operations deemed necessary by the
board of county commissioners of Pawnee county including, but not
limited to, the sheriff's department, jail, emergency management and
emergency dispatch services.
(40) The board of county commissioners of Seward county may
submit the question of imposing a countywide retailers' sales tax at the
rate of 0.5% and pledging the revenue received therefrom for the
purpose of financing the costs of roadway and bridge construction,
maintenance and improvement to the electors at an election called and
held thereon. The tax imposed pursuant to this paragraph shall expire
after 10 years from the date such tax is first collected. The countywide
retailers' sales tax imposed pursuant to this paragraph may be
extended or reenacted for additional 10-year periods upon the board of
county commissioners of Seward county submitting such question to
the electors at an election called and held thereon for each additional
HOUSE BILL No. 2275—page 9
10-year period as provided by law.
(41) The board of county commissioners of Jackson county may
submit the question of imposing a countywide retailers' sales tax at the
rate of 0.25% and pledging the revenue received therefrom for the
purpose of supporting hospital services in the county to the electors at
an election called and held thereon. The tax imposed pursuant to this
paragraph shall expire after 10 years from the date such tax is first
collected.
(c) The boards of county commissioners of any two or more
contiguous counties, upon adoption of a joint resolution by such
boards, may submit the question of imposing a retailers' sales tax
within such counties to the electors of such counties at an election
called and held thereon and such boards of any two or more contiguous
counties shall be required to submit such question upon submission of a
petition in each of such counties, signed by a number of electors of
each of such counties where submitted equal in number to not less than
10% of the electors of each of such counties who voted at the last
preceding general election for the office of secretary of state, or upon
receiving resolutions requesting such an election passed by not less
than 2/3 of the membership of the governing body of each of one or
more cities within each of such counties that contains a population of
not less than 25% of the entire population of each of such counties, or
upon receiving resolutions requesting such an election passed by 2/3 of
the membership of the governing body of each of one or more taxing
subdivisions within each of such counties that levy not less than 25% of
the property taxes levied by all taxing subdivisions within each of such
counties.
(d) Notwithstanding any provision of law to the contrary,
including subsection (b)(5), any city retailers' sales tax being levied by
a city prior to July 1, 2006, shall continue in effect until repealed in the
manner provided herein for the adoption and approval of such tax or
until repealed by the adoption of an ordinance for such repeal. Any
countywide retailers' sales tax in the amount of 0.5% or 1% in effect on
July 1, 1990, shall continue in effect until repealed in the manner
provided herein for the adoption and approval of such tax.
(e) Any city or county proposing to adopt a retailers' sales tax
shall give notice of its intention to submit such proposition for approval
by the electors in the manner required by K.S.A. 10-120, and
amendments thereto. The notices shall state the time of the election and
the rate and effective date of the proposed tax. If a majority of the
electors voting thereon at such election fail to approve the proposition,
such proposition may be resubmitted under the conditions and in the
manner provided in this act for submission of the proposition. If a
majority of the electors voting thereon at such election shall approve
the levying of such tax, the governing body of any such city or county
shall provide by ordinance or resolution, as the case may be, for the
levy of the tax. Any repeal of such tax or any reduction or increase in
the rate thereof, within the limits prescribed by K.S.A. 12-189, and
amendments thereto, shall be accomplished in the manner provided
herein for the adoption and approval of such tax except that the repeal
of any such city retailers' sales tax may be accomplished by the
adoption of an ordinance so providing.
(f) The sufficiency of the number of signers of any petition filed
under this section shall be determined by the county election officer.
Every election held under this act shall be conducted by the county
election officer.
(g) (1) The governing body of the city or county proposing to levy
any retailers' sales tax shall specify the purpose or purposes for which
the revenue would be used, and a statement generally describing such
purpose or purposes shall be included as a part of the ballot
proposition.
(2) In addition to the requirements set forth in paragraph (1), the
governing body of the county proposing to levy a countywide retailers'
sales tax shall include as a part of the ballot proposition whether:
HOUSE BILL No. 2275—page 10
(A) The apportionment formula provided in K.S.A. 12-192, and
amendments thereto, will apply to the revenue;
(B) an interlocal agreement was entered whereby the county will
retain either all or part of the revenue; or
(C) pursuant to law, the county retains the revenue in its entirety.
Sec. 2. K.S.A. 2024 Supp. 12-189 is hereby amended to read as
follows: 12-189. The rate of any city retailers' sales tax shall be fixed in
increments of 0.05% and in an amount not to exceed 2% for general
purposes and not to exceed 1% for special purposes, which shall be
determined by the governing body of the city. For any retailers' sales
tax imposed by a city for special purposes, such city shall specify the
purposes for which such tax is imposed. All such special purpose
retailers' sales taxes imposed by a city shall expire after 10 years from
the date such tax is first collected. The rate of any countywide retailers'
sales tax shall be fixed in an amount not to exceed 1% and shall be
fixed in increments of 0.25%, and which amount shall be determined
by the board of county commissioners, except that:
(a) The board of county commissioners of Wabaunsee county, for
the purposes of K.S.A. 12-187(b)(2), and amendments thereto, may fix
such rate at 1.25%; the board of county commissioners of Osage or
Reno county, for the purposes of K.S.A. 12-187(b)(2), and amendments
thereto, may fix such rate at 1.25% or 1.5%; the board of county
commissioners of Cherokee, Crawford, Finney, Ford, Saline, Seward or
Wyandotte county, for the purposes of K.S.A. 12-187(b)(2), and
amendments thereto, may fix such rate at 1.5%; the board of county
commissioners of Atchison or Thomas county, for the purposes of
K.S.A. 12-187(b)(2), and amendments thereto, may fix such rate at
1.5% or 1.75%; the board of county commissioners of Anderson,
Barton, Jefferson or Ottawa county, for the purposes of K.S.A. 12-
187(b)(2), and amendments thereto, may fix such rate at 2%; the board
of county commissioners of Marion county, for the purposes of K.S.A.
12-187(b)(2), and amendments thereto, may fix such rate at 2.5%; the
board of county commissioners of Franklin, Linn and Miami counties,
for the purposes of K.S.A. 12-187(b)(2), and amendments thereto, may
fix such rate at a percentage that is equal to the sum of the rate allowed
to be imposed by the respective board of county commissioners on July
1, 2007, plus up to 1.0%; and the board of county commissioners of
Brown or Grant county, for the purposes of K.S.A. 12- 187(b)(2), and
amendments thereto, may fix such rate at up to 2%;
(b) the board of county commissioners of Jackson county, for the
purposes of K.S.A. 12-187(b)(3), and amendments thereto, may fix
such rate at 2%;
(c) the boards of county commissioners of Finney and Ford
counties, for the purposes of K.S.A. 12-187(b)(4), and amendments
thereto, may fix such rate at 0.25%;
(d) the board of county commissioners of any county, for the
purposes of K.S.A. 12-187(b)(5), and amendments thereto, may fix
such rate at a percentage that is equal to the sum of the rate allowed to
be imposed by a board of county commissioners on the effective date
of this act plus 0.25%, 0.5%, 0.75% or 1%, as the case requires;
(e) the board of county commissioners of Dickinson county, for
the purposes of K.S.A. 12-187(b)(7), and amendments thereto, may fix
such rate at 1.5%, and the board of county commissioners of Miami
county, for the purposes of K.S.A. 12-187(b)(7), and amendments
thereto, may fix such rate at 1.25%, 1.5%, 1.75% or 2%;
(f) the board of county commissioners of Sherman county, for the
purposes of K.S.A. 12-187(b)(8), and amendments thereto, may fix
such rate at 2.25%;
(g) the board of county commissioners of Crawford or Russell
county for the purposes of K.S.A. 12-187(b)(9), and amendments
thereto, may fix such rate at 1.5%;
(h) the board of county commissioners of Franklin county, for the
purposes of K.S.A. 12-187(b)(10), and amendments thereto, may fix
such rate at 1.75%;
HOUSE BILL No. 2275—page 11
(i) the board of county commissioners of Douglas county, for the
purposes of K.S.A. 12-187(b)(11) and (b)(30), and amendments
thereto, may fix such rate at 1.75%;
(j) the board of county commissioners of Jackson county, for the
purposes of K.S.A. 12-187(b)(13), and amendments thereto, may fix
such rate at 1.4%;
(k) the board of county commissioners of Sedgwick county, for
the purposes of K.S.A. 12-187(b)(3)(C), and amendments thereto, may
fix such rate at 2%;
(l) the board of county commissioners of Neosho county, for the
purposes of K.S.A. 12-187(b)(14), and amendments thereto, may fix
such rate at 1.0% or 1.5%;
(m) the board of county commissioners of Saline county, for the
purposes of K.S.A. 12-187(b)(15), and amendments thereto, may fix
such rate at up to 1.5%;
(n) the board of county commissioners of Harvey county, for the
purposes of K.S.A. 12-187(b)(16), and amendments thereto, may fix
such rate at 2.0%;
(o) the board of county commissioners of Atchison county, for the
purpose of K.S.A. 12-187(b)(17), and amendments thereto, may fix
such rate at a percentage that is equal to the sum of the rate allowed to
be imposed by the board of county commissioners of Atchison county
on the effective date of this act plus 0.25%;
(p) the board of county commissioners of Wabaunsee county, for
the purpose of K.S.A. 12-187(b)(18), and amendments thereto, may fix
such rate at a percentage that is equal to the sum of the rate allowed to
be imposed by the board of county commissioners of Wabaunsee
county on July 1, 2007, plus 0.5%;
(q) the board of county commissioners of Jefferson county, for the
purpose of K.S.A. 12-187(b)(19) and (25), and amendments thereto,
may fix such rate at 2.25%;
(r) the board of county commissioners of Riley county, for the
purpose of K.S.A. 12-187(b)(20), and amendments thereto, may fix
such rate at a percentage that is equal to the sum of the rate allowed to
be imposed by the board of county commissioners of Riley county on
July 1, 2007, plus up to 1%;
(s) the board of county commissioners of Johnson county, for the
purposes of K.S.A. 12-187(b)(21), and amendments thereto, may fix
such rate at a percentage that is equal to the sum of the rate allowed to
be imposed by the board of county commissioners of Johnson county
on July 1, 2007, plus 0.25%;
(t) the board of county commissioners of Wilson county, for the
purposes of K.S.A. 12-187(b)(22), and amendments thereto, may fix
such rate at up to 2%;
(u) the board of county commissioners of Butler county, for the
purposes of K.S.A. 12-187(b)(23), and amendments thereto, may fix
such rate at a percentage that is equal to the sum of the rate otherwise
allowed pursuant to this section, plus 0.25%, 0.5%, 0.75% or 1%;
(v) the board of county commissioners of Barton county, for the
purposes of K.S.A. 12-187(b)(24), and amendments thereto, may fix
such rate at up to 1.5%;
(w) the board of county commissioners of Lyon county, for the
purposes of K.S.A. 12-187(b)(3)(D), and amendments thereto, may fix
such rate at 1.5%;
(x) the board of county commissioners of Rawlins county, for the
purposes of K.S.A. 12-187(b)(3)(E), and amendments thereto, may fix
such rate at 1.75%;
(y) the board of county commissioners of Chautauqua county, for
the purposes of K.S.A. 12-187(b)(3)(F), and amendments thereto, may
fix such rate at 2.0%;
(z) the board of county commissioners of Pottawatomie county,
for the purposes of K.S.A. 12-187(b)(26), and amendments thereto,
may fix such rate at up to 1.5%;
(aa) the board of county commissioners of Kingman county, for
HOUSE BILL No. 2275—page 12
the purposes of K.S.A. 12-187(b)(27), and amendments thereto, may
fix such rate at a percentage that is equal to the sum of the rate
otherwise allowed pursuant to this section, plus 0.25%, 0.5%, 0.75%,
or 1%;
(bb) the board of county commissioners of Edwards county, for
the purposes of K.S.A. 12-187(b)(28), and amendments thereto, may
fix such rate at 1.375%;
(cc) the board of county commissioners of Rooks county, for the
purposes of K.S.A. 12-187(b)(29), and amendments thereto, may fix
such rate at up to 1.5%;
(dd) the board of county commissioners of Bourbon county, for
the purposes of K.S.A. 12-187(b)(3)(G) and (b)(31), and amendments
thereto, may fix such rate at up to 2.0%;
(ee) the board of county commissioners of Marion county, for the
purposes of K.S.A. 12-187(b)(32), and amendments thereto, may fix
such rate at 2.5%;
(ff) the board of county commissioners of Finney county, for the
purposes of K.S.A. 12-187(b)(3)(H), and amendments thereto, may fix
such rate at a percentage that is equal to the sum of the rate otherwise
allowed pursuant to this section, plus 0.3%;
(gg) the board of county commissioners of Cherokee county, for
the purposes of K.S.A. 12-187(b)(3)(I), and amendments thereto, may
fix such rate at a percentage that is equal to the sum of the rate
otherwise allowed pursuant to this section, plus 0.5%;
(hh) the board of county commissioners of Wilson county, for the
purposes of K.S.A. 12-187(b)(33), and amendments thereto, may fix
such rate at a percentage that is equal to the sum of the rate otherwise
allowed pursuant to this section, plus 0.25%, 0.5%, 0.75% or 1%;
(ii) the board of county commissioners of Atchison county, for the
purposes of K.S.A. 12-187(b)(34), and amendments thereto, may fix
such rate at a percentage that is equal to the sum of the rate otherwise
allowed pursuant to this section, plus up to 1%;
(jj) the board of county commissioners of Dickinson county, for
the purposes of K.S.A. 12-187(b)(35), and amendments thereto, may
fix such rate at a percentage that is equal to the sum of the rate
otherwise allowed pursuant to this section, plus 0.25%;
(kk) the board of county commissioners of Rawlins county, for the
purposes of K.S.A. 12-187(b)(36), and amendments thereto, may fix
such rate at a percentage that is equal to the sum of the rate otherwise
allowed pursuant to this section, plus up to 1%;
(ll) the board of county commissioners of Marshall county, for the
purposes of K.S.A. 12-187(b)(37), and amendments thereto, may fix
such rate at a percentage that is equal to the sum of the rate otherwise
allowed pursuant to this section, plus up to 1%; and
(mm) the board of county commissioners of Neosho county, for
the purposes of K.S.A. 12-187(b)(38), and amendments thereto, may
fix such rate at a percentage that is equal to the sum of the rate
otherwise allowed pursuant to this section, plus 0.5%;
(nn) the board of county commissioners of Pawnee county, for the
purposes of K.S.A. 12-187(b)(39), and amendments thereto, may fix
such rate at a percentage that is equal to the sum of the rate otherwise
allowed pursuant to this section, plus up to 1%;
(oo) the board of county commissioners of Seward county, for the
purposes of K.S.A. 12-187(b)(40), and amendments thereto, may fix
such rate at a percentage that is equal to the sum of the rate otherwise
allowed pursuant to this section, plus 0.5%; and
(pp) the board of county commissioners of Jackson county, for the
purposes of K.S.A. 12-187(b)(41), and amendments thereto, may fix
such rate at a percentage that is equal to the sum of the rate otherwise
allowed pursuant to this section, plus 0.25%.
Any county or city levying a retailers' sales tax is hereby prohibited
from administering or collecting such tax locally, but shall utilize the
services of the state department of revenue to administer, enforce and
collect such tax. Except as otherwise specifically provided in K.S.A.
HOUSE BILL No. 2275—page 13
12-189a, and amendments thereto, such tax shall be identical in its
application, and exemptions therefrom, to the Kansas retailers' sales tax
act and all laws and administrative rules and regulations of the state
department of revenue relating to the Kansas retailers' sales tax shall
apply to such local sales tax insofar as such laws and rules and
regulations may be made applicable. The state director of taxation is
hereby authorized to administer, enforce and collect such local sales
taxes and to adopt such rules and regulations as may be necessary for
the efficient and effective administration and enforcement thereof.
Upon receipt of a certified copy of an ordinance or resolution
authorizing the levy of a local retailers' sales tax, the director of
taxation shall cause such taxes to be collected within or without the
boundaries of such taxing subdivision at the same time and in the same
manner provided for the collection of the state retailers' sales tax. Such
copy shall be submitted to the director of taxation within 30 days after
adoption of any such ordinance or resolution. The director of taxation
shall confirm that all provisions of law applicable to the authorization
of local sales tax have been followed prior to causing the collection. If
the director of taxation discovers that a city or county did not comply
with any provision of law applicable to the authorization of a local
sales tax after collection has commenced, the director shall
immediately notify the city or county and cease collection of such sales
tax until such noncompliance is remedied. All moneys collected by the
director of taxation under the provisions of this section shall be credited
to a county and city retailers' sales tax fund which fund is hereby
established in the state treasury, except that all moneys collected by the
director of taxation pursuant to the authority granted in K.S.A. 12-
187(b)(22), and amendments thereto, shall be credited to the Wilson
county capital improvements fund. Any refund due on any county or
city retailers' sales tax collected pursuant to this act shall be paid out of
the sales tax refund fund and reimbursed by the director of taxation
from collections of local retailers' sales tax revenue. Except for local
retailers' sales tax revenue required to be deposited in the
redevelopment bond fund established under K.S.A. 74-8927, and
amendments thereto, all local retailers' sales tax revenue collected
within any county or city pursuant to this act 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 or city.
Revenue that is received from the imposition of a local retailers'
sales tax that exceeds the amount of revenue required to pay the costs
of a special project for which such revenue was pledged shall be
credited to the city or county general fund, as the case requires.
The director of taxation shall provide, upon request by a city or
county clerk or treasurer or finance officer of any city or county
levying a local retailers' sales tax, monthly reports identifying each
retailer doing business in such city or county or making taxable sales
sourced to such city or county, setting forth the tax liability and the
amount of such tax remitted by each retailer during the preceding
month and identifying each business location maintained by the retailer
and such retailer's sales or use tax registration or account number. Such
report shall be made available to the clerk or treasurer or finance officer
of such city or county within a reasonable time after it has been
requested from the director of taxation. The director of taxation shall be
allowed to assess a reasonable fee for the issuance of such report.
Information received by any city or county pursuant to this section shall
be confidential, and it shall be unlawful for any officer or employee of
such city or county to divulge any such information in any manner. Any
violation of this paragraph by a city or county officer or employee is a
class A misdemeanor, and such officer or employee shall be dismissed
from office. Reports of violations of this paragraph shall be
investigated by the attorney general. The district attorney or county
attorney and the attorney general shall have authority to prosecute
violations of this paragraph.
Sec. 3. K.S.A. 2024 Supp. 12-192 is hereby amended to read as
HOUSE BILL No. 2275—page 14
follows: 12-192. (a) Except as otherwise provided by subsection (b),
(d) or (h), all revenue received by the director of taxation from a
countywide retailers' sales tax shall be apportioned among the county
and each city located in such county in the following manner:
(1) 1/2 of all revenue received by the director of taxation shall be
apportioned among the county and each city located in such county in
the proportion that the total tangible property tax levies made in such
county in the preceding year for all funds of each such governmental
unit bear to the total of all such levies made in the preceding year ,
except that the apportionment pursuant to this provision shall not
change between July 1, 2025, and December 31, 2026; and
(2) 1/2 of all revenue received by the director of taxation from such
countywide retailers' sales tax shall be apportioned among the county
and each city located in such county, first to the county that portion of
the revenue equal to the proportion that the population of the county
residing in the unincorporated area of the county bears to the total
population of the county, and second to the cities in the proportion that
the population of each city bears to the total population of the county,
except that no persons residing within the Fort Riley military
reservation shall be included in the determination of the population of
any city located within Riley county.
All revenue apportioned to a county shall be paid to its county
treasurer and shall be credited to the general fund of the county.
(b) (1) In lieu of the apportionment formula provided in
subsection (a), all revenue received by the director of taxation from a
countywide retailers' sales tax imposed within Johnson county at the
rate of 0.75%, 1% or 1.25% after July 1, 2007, shall be apportioned
among the county and each city located in such county in the following
manner:
(A) The revenue received from the first 0.5% rate of tax shall be
apportioned in the manner prescribed by subsection (a); and
(B) the revenue received from the rate of tax exceeding 0.5% shall
be apportioned as follows:
(i) 1/4 shall be apportioned among the county and each city located
in such county in the proportion that the total tangible property tax
levies made in such county in the preceding year for all funds of each
such governmental unit bear to the total of all such levies made in the
preceding year;
(ii) 1/4 shall be apportioned among the county and each city
located in such county, first to the county that portion of the revenue
equal to the proportion that the population of the county residing in the
unincorporated area of the county bears to the total population of the
county, and second to the cities in the proportion that the population of
each city bears to the total population of the county; and
(iii) 1/2 shall be retained by the county for its sole use and benefit.
(2) In lieu of the apportionment formula provided in subsection
(a), all money received by the director of taxation from a countywide
sales tax imposed within Montgomery county pursuant to the election
held on November 8, 1994, shall be remitted to and shall be retained by
the county and expended only for the purpose for which the revenue
received from the tax was pledged. All revenue apportioned and paid
from the imposition of such tax to the treasurer of any city prior to the
effective date of this act shall be remitted to the county treasurer and
expended only for the purpose for which the revenue received from the
tax was pledged.
(3) In lieu of the apportionment formula provided in subsection
(a), on and after the effective date of this act, all moneys received by
the director of taxation from a countywide retailers' sales tax imposed
within Phillips county pursuant to the election held on September 20,
2005, shall be remitted to and shall be retained by the county and
expended only for the purpose for which the revenue received from the
tax was pledged.
(c) (1) Except as otherwise provided by paragraph (2) of this
subsection, for purposes of subsections (a) and (b), the term "total
HOUSE BILL No. 2275—page 15
tangible property tax levies" means the aggregate dollar amount of tax
revenue derived from ad valorem tax levies applicable to all tangible
property located within each such city or county. The ad valorem
property tax levy of any county or city district entity or subdivision
shall be included within this term if the levy of any such district entity
or subdivision is applicable to all tangible property located within each
such city or county.
(2) For the purposes of subsections (a) and (b), any ad valorem
property tax levied on property located in a city in Johnson county for
the purpose of providing fire protection service in such city shall be
included within the term "total tangible property tax levies" for such
city regardless of its applicability to all tangible property located within
each such city. If the tax is levied by a district which extends across city
boundaries, for purposes of this computation, the amount of such levy
shall be apportioned among each city in which such district extends in
the proportion that such tax levied within each city bears to the total tax
levied by the district.
(d) (1) All revenue received from a countywide retailers' sales tax
imposed pursuant to K.S.A. 12-187(b)(2), (3)(C), (3)(F), (3)(G), (3)(I),
(6), (7), (8), (9), (12), (14), (15), (16), (17), (18), (19), (20), (22), (23),
(25), (27), (28), (29), (30), (31), (32) , (33), (34), (35), (36), (37) and,
(38), (39), (40) and (41) , and amendments thereto, shall be remitted to
and shall be retained by the county and expended only for the purpose
for which the revenue received from the tax was pledged.
(2) Except as otherwise provided in K.S.A. 12-187(b)(5), and
amendments thereto, all revenues received from a countywide retailers'
sales tax imposed pursuant to K.S.A. 12-187(b)(5), and amendments
thereto, shall be remitted to and shall be retained by the county and
expended only for the purpose for which the revenue received from the
tax was pledged.
(3) All revenue received from a countywide retailers' sales tax
imposed pursuant to K.S.A. 12-187(b)(26), and amendments thereto,
shall be remitted to and shall be retained by the county and expended
only for the purpose for which the revenue received from the tax was
pledged unless the question of imposing a countywide retailers' sales
tax authorized by K.S.A. 12-187(b)(26), and amendments thereto,
includes the apportionment of revenue prescribed in subsection (a).
(e) All revenue apportioned to the several cities of the county shall
be paid to the respective treasurers thereof and deposited in the general
fund of the city. Whenever the territory of any city is located in two or
more counties and any one or more of such counties do not levy a
countywide retailers' sales tax, or whenever such counties do not levy
countywide retailers' sales taxes at a uniform rate, the revenue received
by such city from the proceeds of the countywide retailers' sales tax, as
an alternative to depositing the same in the general fund, may be used
for the purpose of reducing the tax levies of such city upon the taxable
tangible property located within the county levying such countywide
retailers' sales tax.
(f) Prior to March 1 of each year, the secretary of revenue shall
advise each county treasurer of the revenue collected in such county
from the state retailers' sales tax for the preceding calendar year.
(g) Prior to December 31 of each year, the clerk of every county
imposing a countywide retailers' sales tax shall provide such
information deemed necessary by the secretary of revenue to apportion
and remit revenue to the counties and cities pursuant to this section.
(h) The provisions of subsections (a) and (b) for the
apportionment of countywide retailers' sales tax shall not apply to any
revenues received pursuant to a county or countywide retailers' sales
tax levied or collected under K.S.A. 74-8929, and amendments thereto.
All such revenue collected under K.S.A. 74-8929, and amendments
thereto, shall be deposited into the redevelopment bond fund
established by K.S.A. 74-8927, and amendments thereto, for the period
of time set forth in K.S.A. 74-8927, and amendments thereto.
Sec. 4. K.S.A. 79-3651 is hereby amended to read as follows: 79-
HOUSE BILL No. 2275—page 16
3651. (a) For the purpose of the proper administration of the Kansas
retailers' sales tax act and to prevent evasion of the tax imposed
thereunder, it shall be presumed that all gross receipts from the sale of
tangible personal property or enumerated services are subject to tax
until the contrary is established. The burden of proving that a sale is not
subject to tax is upon the seller unless the seller takes from the
purchaser an exemption certificate to the effect that the property or
service purchased is not subject to tax.
(b) An exemption certificate shall relieve the seller from collecting
and remitting tax if the seller has obtained the required identifying
information as determined by the director, from the purchaser and the
reason for claiming the exemption at the time of purchase and has
maintained proper records of exempt transactions pursuant to
subsection (a) of K.S.A. 79-3609(a), and amendments thereto, and
provided them to the director when requested, except that no such relief
from liability shall apply to a seller who: Fraudulently fails to collect
the tax; solicits purchasers to participate in the unlawful claim of an
exemption; accepts an exemption certificate claiming an entity based
exemption when the subject of the transaction is actually received by
the purchaser at a location operated by the seller and the director
provides an exemption certificate that clearly and affirmatively
indicates that the claimed exemption is not available. The seller shall
obtain the same information for proof of a claimed exemption
regardless of the medium in which the transaction occurred. The
purchaser improperly claiming an exemption shall remain liable for the
nonpayment of tax.
(c) The exemption certificate shall be substantially in such form as
the director may prescribe. The seller shall use the standard form for
claiming an exemption electronically as adopted by the director. A
seller may require a purchaser to provide a copy of the purchaser's sales
tax registration certificate with a resale certificate as a condition for
honoring the purchaser's resale exemption claim, except that in the case
of drop shipment sales into this state, the third party vendor may claim
a resale exemption based on an exemption certificate provided by its
customer, re-seller, or any other information acceptable to the secretary
available to the third party vendor evidencing qualification for a resale
exemption, regardless of whether the customer, re-seller, is registered
to collect and remit sales and use tax in this state. A purchaser is not
required to provide a signature to claim an exemption from tax unless a
paper exemption certificate is used. A seller is relieved of liability for
the tax otherwise applicable if it obtains a blanket exemption certificate
for a purchaser with which the seller has a recurring business
relationship. Such blanket certificate need not be renewed or updated
by the seller for exemption certificate information or data elements
when there is a recurring business relationship between the buyer and
seller. For purposes of this subsection, a recurring business relationship
exists when a period of no more than 12 months elapses between sales
transactions.
(d) To lawfully present a resale exemption certificate the
purchaser must be engaged in the business of selling property or
services of the same kind that is purchased, hold a registration
certificate, except as otherwise permitted in subsection (c) for drop
shipment sales into this state, and at the time of purchase, either intend
to resell the property in the regular course of business or be unable to
ascertain whether the property will be resold or used for some other
purpose. A resale exemption certificate may be used for resale of
services to tangible personal property and not for services to real
property.
(e) Any person who issues a resale certificate or other exemption
certificate in order to unlawfully avoid payment of tax for business or
personal gain shall be guilty of a misdemeanor and upon conviction
shall be punished by a fine of not more than $1,000 or imprisonment
for not more than one year, or by both. In addition, if the director
determines that a person issued a resale certificate in order to
HOUSE BILL No. 2275—page 17
unlawfully avoid payment of tax for business or personal gain, the
director shall increase any penalty that is due from the person under
K.S.A. 79-3615, and amendments thereto, by $250 or 10 times the tax
due, whichever is greater, on each transaction where the misuse of a
resale certificate occurred.
(f) Exemption certificates issued by an entity claiming a specific
exemption under K.S.A. 79-3606, and amendments thereto, based on
the status of the entity shall bear the name, address of the entity and
identification number issued to the entity pursuant to K.S.A. 79-3692,
and amendments thereto. Such certificate shall be signed by an
authorized person of the nonprofit entity, if in paper form, and contain
the tax identification number of the entity. The certificate shall be
substantially in such form as the director may prescribe. A seller may
require that payments be made on an exempt entity's check, warrant,
voucher or charged to the entity's account as a condition for honoring
the entity's exemption claim.
(g) It shall be the duty of every person who purchases tangible
personal property or services that are taxable under this act to pay the
full amount of tax that is lawfully due to the retailer making the sale.
Any person who willfully and intentionally refuses to pay such tax to
the retailer shall be guilty of a misdemeanor and upon conviction shall
be punished and fined as provided by subsection (g) of K.S.A. 79-
3615(h), and amendments thereto.
(h) On and after July 1, 2024, notwithstanding any provisions to
the contrary in this section or any other provision of law, purchasers
claiming an exemption pursuant to K.S.A. 79-3606(rrrr), and
amendments thereto, shall not be required to provide an exemption
certificate or form to the seller, and the seller shall not be required to
receive and maintain a completed exemption certificate or form for
such exempt transactions. If the seller in the ordinary course of
business believes that the service qualifies for the exemption pursuant
to K.S.A. 79-3606(rrrr), and amendments thereto, the seller shall be
relieved from collecting and remitting the tax and shall not have the
burden of proving that the service is not subject to tax pursuant to
subsection (a). A purchaser improperly claiming the exemption shall
remain liable for the nonpayment of tax.
HOUSE BILL No. 2275—page 18
Sec. 5. K.S.A. 79-3651 and K.S.A. 2024 Supp. 12-187 , 12-189
and 12-192 are hereby repealed.
Sec. 6. This act shall take effect and be in force from and after its
publication in the Kansas register.
I hereby certify that the above BILL originated in the HOUSE, and was
adopted by that body
HOUSE adopted
Conference Committee Report
Speaker of the House.
Chief Clerk of the House.
Passed the SENATE
as amended
SENATE adopted
Conference Committee Report
President of the Senate.
Secretary of the Senate.
APPROVED
Governor.