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As Amended by House Committee
Session of 2025
HOUSE BILL No. 2377
By Committee on Taxation
Requested by Representative Hoheisel on behalf of Sedgwick County
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AN ACT concerning sales and compensating use tax; relating to
countywide retailers' sales tax; providing that countywide retailers'
sales tax is apportioned based on total assessed valuations of property
taxes rather than property taxes levied apportionment based on
tangible property tax levies remain unchanged until December 31,
2026; amending K.S.A. 2024 Supp. 12-192 and repealing the existing
section.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 2024 Supp. 12-192 is hereby amended to read as
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 based on the total
assessed valuations used to calculate such county's and each city's ad
valorem property taxes in the preceding year 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.
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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 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
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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) , 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
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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. 2. K.S.A. 2024 Supp. 12-192 is hereby repealed.
Sec. 3. This act shall take effect and be in force from and after its
publication in the statute book.
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