12-198. Imposition of city and county and Washburn university compensating use tax upon tangible personal property, vehicles and vessels; rate; continued exemption for provision of certain tangible personal property exempt from taxation prior to July 1, 2003; administration and collection by state; disposition and apportionment of moneys received. (a) A compensating use tax for the privilege of using or storing within a city or county any tangible personal property or any vehicle which is required to be registered under the provisions of article 1 of chapter 8 of the Kansas Statutes Annotated, and amendments thereto, or any vessel, as defined by K.S.A. 82a-802, and amendments thereto, is hereby imposed by every city, county or municipal university imposing a retailers' sales tax. The rate of any such tax shall be fixed at the same rate as such city's, county's or university's retailers' sales tax. Any city, county or municipal university imposing a compensating use tax is 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. Such tax shall be identical in its application and exemptions therefrom to the Kansas compensating tax, and all laws and rules and regulations of the state department of revenue relating to the Kansas compensating tax shall apply to such local compensating use tax insofar as the same may be made applicable. If any contractor has entered into a written, binding contract prior to July 1, 2003, for the construction, reconstruction, restoration, replacement, repair, equipment or improvement of a bridge or highway, street, road, alley, sewer, sewage system, water line, water system or other related improvement, and such contract includes the furnishing to or by the contractor of tangible personal property which is to become part of the completed improvement subject to the tax imposed by this section, and which would have been exempt from taxation pursuant to this section prior to its enactment effective on July 1, 2003, such furnishing of tangible personal property shall continue to be exempt from taxation pursuant to this section, if the contractor gives notice and proof of such contract to the director of taxation on or before July 10, 2004. Such notice and proof shall be in such form and of such sufficiency as the director prescribes.
(b) The secretary of revenue is authorized to administer, enforce and collect a city's, county's or municipal university's compensating use tax and to adopt such rules and regulations necessary for the efficient and effective administration, enforcement and collection thereof. The state director of taxation shall cause such taxes to be collected within the boundaries of such taxing subdivision at the same time and in the same manner provided for the collection of the state compensating use tax. All moneys collected by the director of taxation pursuant to the provisions of this section shall be credited to the city and county compensating use tax fund or to the municipal university compensating use tax fund, which funds are hereby established in the state treasury. Any refund due on any city's, county's [or] municipal university's compensating use tax collected pursuant to this section shall be paid out of the sales tax refund fund and reimbursement to such fund shall be made by the director of taxation from collections of local compensating use tax revenue. All moneys collected pursuant to this section for a city or county shall be remitted at least quarterly by the state treasurer to the treasurer of such city, county or university.
(c) All revenue received by any county treasurer from a countywide compensating use tax shall be apportioned among the county and each city located in such county in the same manner as provided in K.S.A. 12-192, and amendments thereto, for the apportionment of revenue received from a countywide retailers' sales tax.
History: L. 1982, ch. 66, § 1; L. 1987, ch. 65, § 2; L. 1999, ch. 88, § 8; L. 2003, ch. 147, § 3; L. 2004, ch. 173, § 4; May 27.
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.