Authorizing the imposition of a privilege tax by a municipality for the privilege of selling alcoholic beverages, food and food ingredients and tobacco within a community improvement district.

Session of 2026
SENATE BILL No. 490
By Committee on Assessment and Taxation
2-5
AN ACT concerning taxation; relating to community improvement
districts; authorizing the imposition of a privilege tax by a municipality
for the privilege of selling alcoholic beverages, food and food
ingredients and tobacco within a community improvement district;
amending K.S.A. 12-194, 12-6a26, 12-6a27, 12-6a29, 12-6a30, 12-
6a32, 12-6a33, 12-6a34 and 12-6a35 and repealing the existing
sections.
Be it enacted by the Legislature of the State of Kansas:
New Section 1. (a) In addition to and notwithstanding any imposition
of retailers' sales tax or other excise tax, for the privilege of selling
alcoholic beverages, food and food ingredients and tobacco, any
municipality may impose a community improvement district privilege tax
at a rate of up to 1%, in increments of 0.10% or 0.25%, upon the gross
receipts derived from the sale of alcoholic beverages, food and food
ingredients and tobacco sold within a community improvement district for
purposes of financing a project in such district 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
that bonds are issued to finance a project or refunding bonds are issued
therefor, the community improvement district privilege tax imposed
pursuant to this section shall expire not later than the date that such bonds
shall mature. In the event that pay-as-you-go financing is utilized, the
community improvement district privilege tax shall expire 22 years from
the date that the state director of taxation begins collecting such tax or
when the project bonds or pay-as-you-go costs have been paid.
(b) Any community improvement district privilege tax imposed by
this section shall be paid by the consumer to the seller. Every seller subject
to this section shall collect from the consumer the full amount of such tax
and remit such tax to the department of revenue in the manner prescribed
by subsection (d). The department of revenue shall administer and enforce
the payment of such tax.
(c) Upon receipt of a certified copy of the resolution or ordinance
authorizing the levy of the community improvement district privilege tax
pursuant to this section, the state director of taxation shall cause such tax
to be collected and make a reasonable effort to provide sellers with as
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much advanced notice as practicable. The levy of a community
improvement district privilege tax pursuant to this section shall take effect
on the first day of a month, but in no event shall such tax levy commence
less than 30 days after receipt of the certified copy of the resolution or
ordinance by the state director of taxation.
(d) The tax levied and collected pursuant to this section shall become
due and payable by the seller monthly, on or before the 25 th day of the
following month from when such tax is collected, but any seller filing an
annual or quarterly return under the Kansas retailers' sales tax act, as
prescribed in K.S.A. 79-3607, and amendments thereto, shall, upon such
conditions as the secretary of revenue may prescribe, pay the tax required
by this section on the same basis and at the same time that the seller pays
such retailers' sales tax. Each seller shall make a true report to the
department of revenue, on a form prescribed by the secretary of revenue,
providing such information as may be necessary to determine the amounts
to which any such tax shall apply for all gross receipts derived from the
sale of alcoholic beverages, food and food ingredients or tobacco by the
seller for the applicable month or months. Such report shall be
accompanied by the tax disclosed by such report.
(e) All taxes collected under the provisions of this section 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 privilege 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 privilege tax
administration fund shall not exceed $50,000 in any state fiscal year. The
remainder of such taxes shall be credited to the community improvement
district privilege tax fund, which fund is hereby established in the state
treasury. All moneys in the community improvement district privilege tax
fund shall be remitted at least quarterly by the state treasurer, on
instruction from the secretary of revenue, to the treasurers of
municipalities that are qualified to receive disbursements from such fund
for the amount collected within such municipality. Any refund due on any
community improvement district privilege tax collected pursuant to this
section shall be paid out of the community improvement district privilege
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 privilege tax authorized by this section. Community
improvement district privilege tax received by a municipality pursuant to
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this section shall be deposited in the community improvement district
privilege tax fund created pursuant to K.S.A. 12-6a34, and amendments
thereto.
(f) Notwithstanding any provisions of law to the contrary, copies of
all privilege tax returns filed with the secretary of revenue in connection
with a district for which privilege tax revenues 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 privilege tax returns and the information contained therein
confidential but may use such information for purposes of allocating and
depositing such privilege tax revenues in connection with the bonds used
to finance costs of a project. Except as otherwise provided herein, the
privilege tax returns received by the bond trustee, escrow agent or paying
agent and any information obtained by the department of revenue in
connection with the administration of such privilege tax shall be subject to
the confidentiality provisions as set forth in K.S.A. 75-5133, and
amendments thereto.
(g) The director of taxation shall have the power to require any seller
to furnish additional information deemed necessary for the purpose of
computing the amount of the taxes due pursuant to this section and, for
such purpose, examine all books, records and files of such persons or
entities and issue subpoenas and examine witnesses under oath. If any
witness fails or refuses to appear at the request of the director, or refuse
access to books, records and files, the district court of the proper county, or
the judge thereof, on application of the director, shall compel obedience by
proceedings for contempt, as in the case of disobedience of the
requirements of a subpoena issued from such court or a refusal to testify
therein. The provisions of K.S.A. 75-5133, 79-3610, 79-3611, 79-3612,
79-3613, 79-3615 and 79-3617, and amendments thereto, relating to the
assessment, collection, appeal and administration of the retailers' sales tax,
insofar as practicable, shall have full force and effect with respect to the
taxes, interest, penalties and fines imposed by this section.
(h) A tax imposed pursuant to this section shall be in addition to any
applicable state or local sales and compensating use taxes and state excise
taxes. The retailers' sales tax exemption of K.S.A. 79-3606(a), and
amendments thereto, shall not apply to sales of alcoholic beverages, food
and food ingredients and tobacco that are subject to a privilege tax
imposed pursuant to this section. Notwithstanding any provisions of law to
the contrary, the imposition of a tax pursuant to this section shall not result
in a new exemption from any otherwise applicable state or local sales and
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use taxes or state excise taxes.
(i) As used in this section, "alcoholic beverages," "food and food
ingredients" and "tobacco" mean the same as defined in K.S.A. 79-3602,
and amendments thereto.
(j) This section shall be a part of and supplemental to the community
improvement district act.
Sec. 2. K.S.A. 12-194 is hereby amended to read as follows: 12-194.
(a) Subject to the provisions of subsections (b) and (c), no city or county
shall levy or impose an excise tax or a tax in the nature of an excise, other
than a retailers' sales tax and a compensating use tax or a privilege tax
pursuant to section 1, and amendments thereto , but the provisions of this
section shall not be construed as prohibiting any city from: (1) Contracting
with a utility for a fixed charge based upon a percentage of gross receipts
derived from the service permitted by grant, right, privilege or franchise to
such utility; (2) imposing an occupation tax or license fee for the privilege
of engaging in any business, trade, occupation or profession, or rendering
or furnishing any service, but the determination of any such license fee
shall not be based upon any amount the licensee has received from the sale
or transfer of personal or real property, or for the rendering or furnishing
of a service, or on the income of the licensee; (3) levying any occupation
tax or license fee imposed by such city prior to the effective date of this
act; (4) retaining any development excise tax as levied or imposed by such
city in existence on January 1, 2006; or (5) levying an excise tax on tickets
for admissions to concerts, theatrical performances, sports contests or
other similar performances which that take place on property owned by a
city or county.
(b) No license fee described in subsection (a)(2) shall be imposed
upon any utility contracting with and subject to a charge, described in
subsection (a)(1), by such city.
(c) (1) On or after July 1, 2006, no city that has levied or imposed any
tax described in subsection (a)(4) shall increase the rate of such tax
without the governing body of such city having first submitted a
proposition to increase the rate of such development excise tax to and
having received the approval of a majority of the electors of the city voting
thereon at an election called and held therefor.
(2) Any city proposing to increase the rate of a development excise
tax shall give notice of its intention to submit such proposition for
approval by the electors by publishing notice of such election in a
newspaper of general circulation in the city, once each week for two
consecutive weeks. The first publication shall be not less than 21 days
prior to the election. The notices shall state the time of the election and the
rate and effective date of the proposed tax rate increase. If a majority of
the electors voting thereon at such election fail to approve the proposition,
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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 increase of
such tax rate, the governing body of any such city shall provide by
ordinance for the increase of the tax rate.
(3) Every election held under this act shall be conducted by the
county election officer.
(4) The governing body of the city proposing to increase such a
development excise 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.
Sec. 3. K.S.A. 12-6a26 is hereby amended to read as follows: 12-
6a26. (a) The provisions of K.S.A. 12-6a26 through 12-6a36, and
amendments thereto, and section 1, and amendments thereto, shall be
known and may be cited as the community improvement district act.
(b) The powers conferred by this act are for economic development
purposes and any other purpose for which public money may be expended.
Sec. 4. K.S.A. 12-6a27 is hereby amended to read as follows: 12-
6a27. As used in this act, and amendments thereto, the following words
and phrases shall have the following meanings unless a different meaning
clearly appears from the context:
(a) "Act" means the provisions of K.S.A. 12-6a26 through 12-6a36,
and amendments thereto, and section 1, and amendments thereto.
(b) "Assessments" means special assessments imposed and levied
pursuant to the provisions of this act.
(c) "Bonds" means special obligation bonds, special obligation notes,
full faith and credit bonds or full faith and credit notes payable solely from
the sources described in K.S.A. 12-6a33, and amendments thereto, issued
by a municipality in accordance with the provisions of this act.
(d) "Community improvement district privilege tax" means the tax
authorized by section 1, and amendments thereto.
(e) "Community improvement district sales tax" means the tax
authorized by K.S.A. 12-6a31, and amendments thereto.
(e)(f) "Consultant" means engineers, architects, planners, attorneys,
financial advisors and other persons deemed competent to advise and
assist in the planning, making and financing of projects.
(f)(g) "Cost" means: (1) All costs necessarily incurred for the
preparation of preliminary reports, the preparation of plans and
specifications, the preparation and publication of notices of hearings,
resolutions, ordinances and other proceedings relating to the creation or
administration of the district or the issuance of bonds therefore therefor,
necessary fees and expenses of consultants, interest accrued on borrowed
money during the period of construction and the amount of a reserve fund
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for the bonds, together with the cost of land, materials, labor , and other
lawful expenses incurred in planning and doing executing any project and
may include a charge of not to exceed 5% of the total cost of the project or
the cost of work done by the municipality to reimburse the municipality
for the services rendered by the municipality in the administration and
supervision of such project by its general officers; and (2) in the case of
property and projects already owned by the municipality and previously
financed by the issuance of bonds, "cost" means costs authorized by
K.S.A. 10-116a, and amendments thereto.
(g)(h) "District" means a community improvement district created
pursuant to this act.
(h)(i) "Governing body" means the governing body of a city or the
board of county commissioners of a county.
(i)(j) "Municipality" means any city or county.
(j)(k) "Newspaper" means the official newspaper of the municipality.
(k)(l) "Owner" means the owner or owners of record, whether
resident or not, of real property within the district.
(l)(m) "Pay-as-you-go financing" means a method of financing in
which the costs of a project are financed without notes or bonds, and the
costs of such project are thereafter reimbursed as moneys are deposited in
the district fund described in K.S.A. 12-6a34, and amendments thereto.
(m)(n) "Project" means:
(1) Any project within the district to acquire, improve, construct,
demolish, remove, renovate, reconstruct, rehabilitate, maintain, restore,
replace, renew, repair, install, relocate, furnish, equip or extend:
(A) Buildings, structures and facilities;
(B) sidewalks, streets, roads, interchanges, highway access roads,
intersections, alleys, parking lots, bridges, ramps, tunnels, overpasses and
underpasses, traffic signs and signals, utilities, pedestrian amenities,
abandoned cemeteries, drainage systems, water systems, storm systems,
sewer systems, lift stations, underground gas, heating and electrical
services and connections located within or without the public right-of-way,
water mains and extensions and other site improvements;
(C) parking garages;
(D) streetscape, lighting, street light fixtures, street light connections,
street light facilities, benches or other seating furniture, trash receptacles,
marquees, awnings, canopies, walls and barriers;
(E) parks, lawns, trees and other landscape;
(F) communication and information booths, bus stops and other
shelters, stations, terminals, hangers, restrooms and kiosks;
(G) paintings, murals, display cases, sculptures, fountains and other
cultural amenities;
(H) airports, railroads, light rail and other mass transit facilities; and
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(I) lakes, dams, docks, wharfs, lakes or river ports, channels and
levies, waterways and drainage conduits;
(2) within the district, to operate or to contract for the provision of
music, news, child-care, or parking lots or garages, and buses, minibuses
or other modes of transportation;
(3) within the district, to provide or contract for the provision of
security personnel, equipment or facilities for the protection of property
and persons;
(4) within the district, to provide or contract for cleaning,
maintenance and other services to public or private property;
(5) within the district, to produce and promote any tourism,
recreational or cultural activity or special event, including, but not limited
to, advertising, decoration of any public place in the district, promotion of
such activity and special events and furnishing music in any public place;
(6) within the district, to support business activity and economic
development, including, but not limited to, the promotion of business
activity, development and retention and the recruitment of developers and
business;
(7) within the district, to provide or support training programs for
employees of businesses;
(8) to contract for or conduct economic impact, planning, marketing
or other studies; and
(9) within or without the district, costs for infrastructure located
outside the district but contiguous to any portion of the district and such
infrastructure is related to a project within the district or substantially for
the benefit of the district.
Sec. 5. K.S.A. 12-6a29 is hereby amended to read as follows: 12-
6a29. (a) In addition to any other power provided by law and as a complete
alternative to all other methods provided by law, the governing body of
any municipality may create a district as provided by this act for the
purpose of financing projects. As an alternative to the requirements and
procedures described in K.S.A. 12-6a28, and amendments thereto, under
this section, a municipality may create a district, or may modify a district
previously created under this section, upon receipt of a petition that is
signed by the owners of more than 55% of the land area within the
proposed district , and signed by owners collectively owning more than
55% by assessed value of the land area within the proposed district. Under
this section, the petition may be seeking financing in whole or in part by a
proposed community improvement district sales tax authorized by K.S.A.
12-6a31, and amendments thereto, a proposed community improvement
district privilege tax authorized by section 1, and amendments thereto, or
seeking the issuance of full faith and credit bonds authorized by K.S.A.
12-6a36, and amendments thereto, or both more than one of such
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financing methods. The petition shall contain:
(1) The general nature of the proposed project;
(2) the estimated cost of the project;
(3) the proposed method of financing the project, including, if
applicable, the issuance of full faith and credit bonds;
(4) the proposed amount and method of assessment, if any;
(5) the proposed amount of community improvement district sales
tax, if any;
(6) the proposed amount of community improvement district privilege
tax, if any;
(7) a map of the proposed district; and
(7)(8) a legal description of the proposed district.
(b) Names may not be withdrawn from the petitions by the signers
thereof after the governing body commences consideration of the petitions
or later than seven days after the filing of such petition with the clerk of
the municipality, whichever occurs first. The petition shall contain a notice
that: (1) The names of the signers may not be withdrawn after such a
period of time; and (2) if applicable, the signers consent to any
assessments to the extent described therein without regard to benefits
conferred by the project.
(c) Upon filing of the petition pursuant to this section, the
municipality shall adopt a resolution to give notice of a public hearing on
the advisability of creating or modifying the district. Such resolution shall
be published at least once each week for two consecutive weeks in the
newspaper and shall be sent by certified mail to all owners. The second
publication of such resolution shall occur at least seven days prior to the
date of hearing, and the certified mailed notice shall be sent at least ten 10
days prior to the date of hearing. Such resolution shall contain the
following information:
(1) The time and place of the hearing;
(2) the general nature of the proposed project;
(3) the estimated cost of the project;
(4) the proposed method of financing the project, including, if
applicable, the issuance of full faith and credit bonds;
(5) the proposed amount of the community improvement district sales
tax, if any;
(6) the proposed amount of community improvement district privilege
tax, if any;
(7) the proposed amount and method of assessment, if any;
(7)(8) a map of the proposed district; and
(8)(9) a legal description of the proposed district.
(d) The hearing on the advisability of creating or modifying the
district may be adjourned from time to time. Following the hearing or any
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continuation thereof, the governing body by majority vote may create the
district by adoption of an ordinance or resolution. Such ordinance or
resolution shall authorize the project, approve the estimated cost of the
project, contain the legal description of the district, contain a map of the
district, levy the community improvement district sales tax, if applicable,
levy the community improvement district privilege tax, if applicable,
approve the maximum amount and method of assessment, if applicable,
and approve the method of financing , including, if applicable, the issuance
of full faith and credit bonds. Such ordinance or resolution shall become
effective upon publication once in the newspaper.
(e) The district boundaries and the method of financing for the project
shall not require that all property that is benefited by the project, whether
the benefited property is within or without the district, be included in the
district or be subject to an assessment or , the community improvement
district sales tax or the community improvement district privilege tax.
(f) Following authorization of the project, the ordinance or resolution
establishing the district shall be submitted for recording in the office of the
register of deeds of the county in which the district is located.
Sec. 6. K.S.A. 12-6a30 is hereby amended to read as follows: 12-
6a30. (a) In addition to any other power provided by law and as a complete
alternative to all other methods provided by law, the governing body may
make, or cause to be made, projects identified in the petition submitted
pursuant to either K.S.A. 12-6a28 or 12-6a29, and amendments thereto,
and may levy and collect special assessments upon property in the district
and provide for the payment of all or any part of the cost of the project out
of the proceeds of such special assessments. If special assessments shall be
levied to finance all or a portion of the cost of a project, the municipality
shall follow the procedures in K.S.A. 12-6a01 et seq., and amendments
thereto, to levy such assessments, except that no assessments may be
levied against the municipality at large and annual installments of the
assessments may be levied as provided in subsection (b).
(b) If the method of financing for the project includes payment from
the sources described in subsections (c) or (e) of K.S.A. 12-6a33(c), (d) or
(f), and amendments thereto, the ordinance or resolution of the
municipality that authorizes the levy of special assessments may provide
that the annual installments of such assessment for any year may be
reduced or eliminated to the extent that, prior to the date the municipality
certifies the tax levy of the municipality to the county clerk pursuant to
K.S.A. 79-1801, and amendments thereto, the municipality has received
sufficient funds from the sources described in subsections (c) and (e) of
K.S.A. 12-6a33 (c), (d) or (f) , and amendments thereto, to pay the debt
service on any bonds issued under the provisions of this act, and
amendments thereto, for the project which that would have been paid by
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SB 490 10
such annual installment. The municipality is not required to refund any
prepayment of assessments after such prepayment is made to the
municipality, and any prepayment of assessments under this section shall
be in compliance with the provisions of K.S.A. 10-115, and amendments
thereto.
Sec. 7. K.S.A. 12-6a32 is hereby amended to read as follows: 12-
6a32. No suit to set aside the assessments or otherwise question the
validity of the proceedings for the creation of the district or the
authorization of the project shall be brought after the expiration of 30 days
from the publication of the ordinance or resolution creating the district. No
suit to set aside the community improvement district sales tax shall be
brought after the expiration of 30 days from the publication of the
ordinance or resolution declaring the intent to impose the community
improvement district sales tax. No suit to set aside the community
improvement district privilege tax shall be brought after the expiration of
30 days from the publication o f the ordinance or resolution declaring the
intent to impose the community improvement district privilege tax. No
protest petition pertaining to the issuance of full faith and credit bonds, as
described in K.S.A. 12-6a36, and amendments thereto, shall be brought
after the expiration of 60 days following the date of the public hearing
described in K.S.A. 12-6a29, and amendments thereto.
Sec. 8. K.S.A. 12-6a33 is hereby amended to read as follows: 12-
6a33. The cost of all or a portion of any project authorized pursuant to this
act shall be paid from all or any of the following sources:
(a) A pledge of special assessments imposed in the district pursuant to
this act which that have been paid in full prior to the date set aside by the
governing body as provided in K.S.A. 12-6a10, and amendments thereto.
(b) A pledge of special assessments imposed in the district pursuant
to this act, to be paid in installments.
(c) A pledge of all of the revenue received from the community
improvement district sales tax authorized by K.S.A. 12-6a31, and
amendments thereto.
(d) A pledge of all of the revenue received from the community
improvement district privilege tax authorized by section 1, and
amendments thereto.
(e) A pledge of a municipality's full faith and credit to use its ad
valorem taxing authority for the repayment of full faith and credit bonds
issued pursuant to K.S.A. 12-6a36, and amendments thereto.
(e)(f) Any other funds appropriated by the municipality for the
purpose of paying project costs , including the principal and interest of
bonds issued pursuant to this act.
Sec. 9. K.S.A. 12-6a34 is hereby amended to read as follows: 12-
6a34. A separate fund shall be created for each district, and such fund shall
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SB 490 11
be identified by a suitable title. Community improvement district sales tax
remitted to the municipality pursuant to K.S.A. 12-6a31, and amendments
thereto, community improvement district privilege tax remitted to the
municipality pursuant to section 1, and amendments thereto, special
assessments paid to the municipality pursuant to this act, proceeds from
the sale of bonds issued pursuant to this act, and any other moneys
appropriated by the governing body for the purpose of paying project
costs, including the principal of and interest on bonds issued pursuant to
this act, shall be credited to such fund. Such fund shall be used solely to
pay the cost of the project through either the issuance of bonds or pay-as-
you-go financing , and shall not be limited by the estimated cost amount
listed in the ordinance or resolution authorizing the project. In the event
that moneys remain in the fund after the expiration of the community
improvement district sales tax, such moneys shall continue to be used
solely to pay the cost of the project. Upon payment of all project costs and
principal of and interest on any bonds issued for such district, the
municipality shall have the authority to spend any moneys remaining in
such fund for the purposes for which local sales tax receipts may be spent.
Sec. 10. K.S.A. 12-6a35 is hereby amended to read as follows: 12-
6a35. (a) Any municipality may issue special obligation bonds in one or
more series to finance any project in accordance with the provisions of this
act. Such bonds shall be made payable, both as to principal and interest ,
solely from a pledge of the sources of funds described in subsections (a),
(b), (c) and (e) of K.S.A. 12-6a33(a), (b), (c), (d) and (f) , and amendments
thereto. Any municipality may also execute and deliver a loan with respect
to any project from the Kansas transportation revolving fund pursuant to
K.S.A. 75-5063 et seq., and amendments thereto. The municipality may
pledge such revenue to the repayment of such bonds or such loans prior to,
simultaneously with or subsequent to the issuance of such bonds, except
for any revenues received under the provisions of subsection (e) of K.S.A.
12-6a33(f), and amendments thereto, which revenues are subject to annual
appropriation.
(b) Bonds issued pursuant to this section shall not be general
obligations of the municipality, give rise to a charge against its general
credit or taxing powers , or be payable out of any funds or properties other
than any of those set forth in subsections (a), (b), (c) and (e) of K.S.A. 12-
6a33(a), (b), (c), (d) and (f), and amendments thereto, and such bonds shall
so state on their the face of such bonds . This subsection shall not apply to
loans from the Kansas transportation revolving fund pursuant to K.S.A.
75-5063 et seq., and amendments thereto.
(c) Bonds issued pursuant to this section shall be special obligations
of the municipality and are declared to be negotiable instruments. Such
bonds shall be executed by the authorized representatives of the
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SB 490 12
municipality and sealed with the corporate seal of the municipality. All
details pertaining to the issuance of the bonds and terms and conditions
thereof shall be determined by ordinance or resolution of the municipality.
The provisions of K.S.A. 10-106, and amendments thereto, requiring a
public sale of bonds shall not apply to bonds issued under this section. All
bonds issued pursuant to this section and all income or interest therefrom
shall be exempt from all state taxes , except inheritance taxes. Such bonds
shall contain none of the recitals set forth in K.S.A. 10-112, and
amendments thereto. Such bonds shall contain the following recitals: The
authority under which such bonds are issued; that such bonds are in
conformity with the provisions, restrictions and limitations thereof and that
such bonds and the interest thereon are to be paid from the money and
revenue received as provided in this section. Such bonds shall mature in no
not more than 22 years.
(d) Any municipality issuing bonds under the provisions of this
section may refund all or part of such bonds pursuant to the provisions of
K.S.A. 10-116a, and amendments thereto.
(e) Bonds issued under the provisions of this section or loans incurred
from the Kansas transportation revolving fund pursuant to K.S.A. 75-5063
et seq., and amendments thereto, shall be in addition to and not subject to
any statutory limitation of bonded indebtedness imposed on such
municipality.
Sec. 11. K.S.A. 12-194, 12-6a26, 12-6a27, 12-6a29, 12-6a30, 12-
6a32, 12-6a33, 12-6a34 and 12-6a35 are hereby repealed.
Sec. 12. This act shall take effect and be in force from and after its
publication in the statute book.
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