12-192.
Same; apportionment of revenue from countywide retailers' sales
tax between county and cities located therein, exceptions; notification
of state sales tax collected in county for preceding year; county clerks
to provide secretary information necessary for apportionment.
(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;
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
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) and (34), 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.
History:
L. 1978, ch. 56, § 6; L. 1980, ch. 61, § 1; L. 1981, ch. 66, § 1;
L. 1981, ch. 67, § 1; L. 1982, ch. 65, § 1; L. 1983, ch. 60, § 1; L.
1986, ch. 67, § 1; L. 1987, ch. 63, § 3; L. 1988, ch. 72, § 2; L. 1991,
ch. 82, § 3; L. 1992, ch. 279, § 4; L. 1992, ch. 251, § 3; L. 1993, ch.
175, § 1; L. 1994, ch. 354, § 4; L. 1995, ch. 12, § 4; L. 1995, ch. 163,
§ 1; L. 1998, ch. 188, § 4; L. 1999, ch. 1, § 4; L. 2001, ch. 211, § 2;
L. 2003, ch. 147, § 2; L. 2005, ch. 47, § 3; L. 2005, ch. 186, § 5; L.
2006, ch. 191, § 3; L. 2007, ch. 158, § 8; L. 2007, ch. 195, § 54; L.
2008, ch. 100, § 5; L. 2010, ch. 3, § 3; L. 2010, ch. 83, § 3; L. 2011,
ch. 88, § 3; L. 2014, ch. 132, § 3; L. 2015, ch. 99, § 15; L. 2017, ch.
99, § 4; L. 2021, ch. 10, § 3; L. 2022, ch. 63, § 30; L. 2022, ch. 98, §
16; July 1.
