12-194. Same; city and county excise taxes prohibited, exceptions; rate increase for certain development excise taxes, election required. (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, 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 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, 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.
History: L. 1978, ch. 56, § 8; L. 1982, ch. 66, § 2; L. 2002, ch. 105, § 11; L. 2003, ch. 120, § 14; L. 2006, ch. 204, § 3; July 1.
Structure Kansas Statutes
Chapter 12 - Cities And Municipalities
Article 1 - General Provisions
12-101 Corporate powers; home rule of local affairs and government.
12-101a Authority to levy tax for general fund.
12-104 "Governing body" defined.
12-104a Cities, consolidated cities and counties; procedure for filling prolonged vacancies.
12-104b City governing body members; volunteer activities.
12-111 Fire fighting beyond territorial limits of city or township; privileges and immunities.
12-111b Application of 12-111a, 13-14a10, 14-10a10 and 74-4978g.
12-120 Destruction of certain records.
12-121 Same; application of act.
12-122 Reproduction of records on film.
12-123 Same; evidence in courts or administrative agencies.
12-138 Same; election procedure; notice of election.
12-138a Initiative election on levying tax or other revenue measure.
12-138b Continuation in effect of tax or other revenue measures.
12-138c Taxes levied under home rule; prohibition under certain circumstances.
12-140 Cities prohibited from levying taxes on income; exception.
12-143 City vehicle tax authorized; tax situs; amount of tax.
12-144 Same; approval by election required.
12-146 Same; use of tax proceeds.
12-148 Same; contract provisions; apportionment of revenues.
12-149 Same; budgeting of revenues.
12-151 Property of city exempt from levy, execution and sale; judgments not lien on property.
12-156 Same; form of proposition; notice; expenses.
12-157 Same; canvass; approval of proposition, effect.
12-158 Election supplemental and alternative to other procedures.
12-183 Hospitals; maintenance and improvement; tax levies, use of proceeds.
12-184a Form of government continued.
12-186 Same; use of moneys by school district.
12-187a Same; power conferred to impose tax outside of boundaries.
12-189a Same; certain sales exempt from state sales tax subject to local tax.
12-189d Sales of bingo cards, faces and instant bingo tickets; exempt.
12-195 Same; use of proceeds for payment of bonds prohibited; exceptions.
12-195a Same; allotment of county proceeds to townships.
12-195b Same; pledge of proceeds for payment of bonds; conditions.
12-196 Same; transfer of revenue to road and bridge fund.
12-197 Same; pledging of revenue received; procedure.
12-1,105 Same; penalty for refusal or failure to file return.
12-1,106 Same; time of payment; collection.
12-1,107 Same; disposition of tax receipts.
12-1,108 Same; inspection of returns; unlawful acts, penalty.
12-1,110 Same; rules and regulations.
12-1,115 Collection of certain unpaid special assessments; action in district court for debt.
12-1,117 Municipal equipment reserve fund; purpose; investment and transfer of moneys in fund.
12-1,118 Multi-year capital improvement fund; purpose; investment and transfer of moneys in fund.
12-1,119 Consolidated street and highway fund; transfer of moneys; use of moneys.