12-199. Imposition of city and county compensating use tax upon certain motor vehicles; rate; administration, collections and distribution. (a) A compensating use tax for the privilege of using or storing within a city or county 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, and which is purchased within this state but without the local retailers' sales taxing jurisdiction of such city or county, is hereby imposed by every city or county imposing a retailers' sales tax. The rate of any such tax shall be equal to the difference between the aggregate rate of all local retailers' sales tax rates imposed by all local retailers sales taxing jurisdictions of the situs of such vehicle less the aggregate rate of all local retailers' sales tax rates imposed by all local retailers' sales taxing jurisdictions of the situs of the purchase of such vehicle. Except as otherwise provided in this section, any city or county imposing a compensating use tax is prohibited from administering such tax locally, but shall utilize the services of the state department of revenue to administer and enforce such tax. 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. Such tax shall be collected by the county treasurer at the time the vehicle is registered in this state following a sale occurring within this state. Registration of such vehicle within a taxing jurisdiction shall be deemed to constitute use or storage thereof for compensating tax purposes and the residence or place of business of the applicant shall be deemed to be the situs of such use or storage for purposes of the collection and distribution thereof.
(b) The secretary of revenue is authorized to administer and enforce a city's or county's compensating use tax and to adopt such rules and regulations necessary for the efficient and effective administration, enforcement and collection thereof.
(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, and all revenue received from a city compensating use tax shall be remitted at least quarterly to the treasurer of such city.
History: L. 2002, ch. 131, ยง 1; 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.