65-34,150. Environmental surcharge, gross receipts tax; disposition of proceeds. (a) Subject to the provisions of K.S.A. 65-34,152, and amendments thereto, there is hereby imposed an environmental surcharge in the form of a gross receipts tax for the privilege of engaging in the business of laundering and drycleaning garments and other household fabrics in this state. The tax shall be at a rate of 2.5% of the gross receipts received from drycleaning or laundering services. The tax shall be paid by the consumer to the retailer and it shall be the duty of the retailer to collect from the consumer the full amount of the tax imposed or an amount as nearly as possible or practicable to the average thereof.
(b) Gross receipts otherwise taxable pursuant to this section shall be exempt from the tax imposed by this section if they arise from:
(1) Services rendered through a coin-operated device, whether automatic or manually operated, available for use by the general public;
(2) the laundering without use of drycleaning solvents of uniforms, linens or other textiles for commercial purposes, including any rental of uniforms, linens or dust control materials; or
(3) charges or services to entities that qualify for exemption from retailers' sales tax on laundering and drycleaning services pursuant to K.S.A. 79-3606, and amendments thereto.
(c) The tax imposed by this section shall be imposed on the same tax base as the Kansas retailers' sales tax and shall be in addition to all other state and local sales or excise taxes.
(d) The secretary of revenue shall remit the taxes paid under this act 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 to the credit of the fund. For the purpose of this section, the proceeds of the tax shall include all funds collected and received by the director of taxation pursuant to this section, including interest and penalties on delinquent taxes.
(e) Every retailer liable for the payment of taxes imposed by this section shall report the taxes for the same periods and at the same time as the returns that the retailer files under the Kansas retailers' sales tax act, as prescribed by K.S.A. 79-3607, and amendments thereto. Each retailer shall report the tax imposed by this act on a form prescribed by the secretary of revenue.
(f) All taxes imposed by this section and not paid at or before the time taxes are due from the retailer under the Kansas retailers' sales tax act shall be deemed delinquent and shall bear interest at the rate prescribed by subsection (a) of K.S.A. 79-2968, and amendments thereto, from the due date until paid. In addition, there is hereby imposed upon all amounts of such taxes remaining due and unpaid after the due date a penalty on the unpaid balance of the taxes due in the amounts and percentages prescribed by K.S.A. 79-3615, and amendments thereto.
(g) Whenever any taxpayer or person liable to pay tax imposed by this section refuses or neglects to pay the tax, the amount of the tax, including any interest or penalty, shall be collected in the manner provided by law for collection of delinquent taxes under the Kansas retailers' sales tax act.
(h) Insofar as not inconsistent with this act, the provisions of the Kansas retailers' sales tax act shall apply to the tax imposed by this section.
(i) The secretary of revenue is hereby authorized to administer and enforce the provisions of this section and to adopt such rules and regulations as may be necessary to carry out the responsibilities of the secretary of revenue under this section.
History: L. 1995, ch. 162, § 10; L. 1999, ch. 102, § 5; L. 2001, ch. 5, § 252; July 1.
Structure Kansas Statutes
Article 34 - Solid And Hazardous Waste
65-3407a Special land use permit for operation of solid waste disposal area void, when.
65-3407b Application of subsection (i)(2) of 65-3407 and 65-3407a.
65-3407c Exemptions from permit requirement; rules and regulations; reports.
65-3408 Compliance with act by state institutions and agencies; permits; contracts.
65-3409 Unlawful acts; penalties.
65-3410a Cities; counties; solid waste plan restrictions.
65-3410b Solid waste report; secretary of health and environment; certain legislative committees.
65-3411 Orders to prevent pollution or hazard.
65-3412 Hearings in accordance with Kansas administrative procedure act; judicial review.
65-3413 Designation of local agency to act as agent of secretary.
65-3414 Enforcement by county or district attorney.
65-3415a Solid waste management fund.
65-3415b Solid waste tonnage fees.
65-3415e Fees on disposal at private disposal areas.
65-3417 Solid waste plans and programs; considerations; judicial review of secretary's actions.
65-3419 Violations of act; penalties; procedure; injunctions.
65-3421 Resource recovery facilities provided by cities or counties; contracts.
65-3424a Restrictions on disposal.
65-3424b Permits and standards.
65-3424d Tax on new tire sales.
65-3424e Same; failure to pay tax; penalties.
65-3424g Waste tire management fund.
65-3424h Same; rules and regulations.
65-3424i Tire retailers; requirements.
65-3424k Abatement and enforcement actions by secretary.
65-3424l Vehicle tire disposal; hearings and review of orders and decisions of secretary.
65-3425 Plastic bottles and containers; labeling requirements; violations; penalties.
65-3426 Solid waste grants advisory committee.
65-3427 Limitation on number of employees for solid waste management.
65-3428 Plastic bulk merchandise container sales; definitions; requirements.
65-3430 Hazardous wastes; definitions.
65-3431 Duties and functions of secretary; standards; permits; fees.
65-3433 Permit, construction or modification of facility; duties of secretary.
65-3435 Same; conditions precedent to approval of application.
65-3437 Same; application for permits, contents; duties of secretary.
65-3438 Same; secretary's decision on permit application; time period, extensions.
65-3439 Same; terms and conditions; revocation or suspension; appeals.
65-3440 Permit, revocation or suspension, hearing; judicial review.
65-3441 Unlawful acts; penalties.
65-3442 Same; vesting of title to hazardous waste; liability for cleanup costs.
65-3443 Prevention or removal of hazard or pollution.
65-3444 Violations of act; penalties.
65-3445 Protection from hazards; orders and injunctions; judicial review.
65-3446 Administrative penalties; procedure; hearing; judicial review.
65-3447 Administrative penalties; trade secrets; duties of secretary; disclosure of information.
65-3450 Same; intervention of interested parties in civil actions.
65-3451 Same; time schedule for regulation of generators by secretary.
65-3452a Definition of hazardous substances.
65-3453 Authority of secretary concerning clean-up activities.
65-3454a Environmental response fund created; receipts and expenditures; subaccounts.
65-3455 Responsibility for payment of clean-up costs; actions to recover costs.
65-3456a Review of secretary's actions or decisions.
65-3457a Existing law regarding oil and gas pollution not affected.
65-3458 Burial prohibited; exceptions; procedure.
65-3491 Hazardous waste management fund.
65-34,100 Kansas storage tank act; statement of legislative findings.
65-34,101 Same; citation of act.
65-34,103 Exceptions to application of act.
65-34,104 Same; notification to department of tank's existence; form.
65-34,105 Rules and regulations.
65-34,106 Permit to construct, install, modify or operate storage tank.
65-34,107 Same; evidence of financial responsibility required; limitation of liability.
65-34,109 Unlawful acts; penalties.
65-34,111 Same; denial, suspension or revocation of license, when.
65-34,113 Civil penalties and remedies for violations.
65-34,114 Underground petroleum storage tank release trust fund.
65-34,115 Liability for costs of corrective action.
65-34,117 Environmental assurance fee; disposition of proceeds.
65-34,119 Reimbursement from aboveground and underground funds for corrective actions; conditions.
65-34,119a Retroactive reimbursement from underground fund.
65-34,120 Liability of state and its officers and employees limited; fund liability limits.
65-34,121 Annual report to governor and legislature.
65-34,122 Same; appeals from orders or decisions of secretary, procedure.
65-34,123 Abolishment of the underground fund and the aboveground fund.
65-34,124 Same; effective date of K.S.A. 65-34,114 through 65-34,123.
65-34,126 Third party liability insurance plan.
65-34,128 Storage tank fee fund.
65-34,129 Aboveground petroleum storage tank release trust fund.
65-34,130 Retroactive reimbursement from aboveground fund.
65-34,131 UST redevelopment fund; expenditures.
65-34,132 UST redevelopment fund; reimbursement.
65-34,133 UST redevelopment fund compensation advisory board.
65-34,134 Abolishment of UST redevelopment fund and compensation advisory board.
65-34,135 Underground storage tank operators, training program; requirements.
65-34,137 Non-fuel flammable or combustible liquid aboveground storage tank system fund.
65-34,138 Underground storage tank systems; secondary containment.
65-34,139 Underground storage tank systems; reimbursement for replacement.
65-34,141 Kansas drycleaner environmental response act; citation of act.
65-34,143 Rules and regulations.
65-34,144 Unlawful acts; penalties.
65-34,145 Registration; fee; posting.
65-34,146 Trust fund; establishment; credits; expenditures.
65-34,147 Same; criteria for expenditures.
65-34,149 Liability limitations.
65-34,150 Environmental surcharge, gross receipts tax; disposition of proceeds.
65-34,151 Fee on purchase or acquisition of drycleaning solvent; disposition of proceeds.
65-34,152 Imposition of taxes and fees dependent on fund balance.
65-34,153 Review of secretary's orders and decisions.
65-34,154 Annual report to legislature.
65-34,161 Title and application.
65-34,163 Rules and regulations.
65-34,164 Voluntary application; application of other laws; eligible property.
65-34,166 Remedial action; determination whether required; plan.
65-34,167 Same; alternatives; factors considered.
65-34,169 Determination no further action required; issuance; void, when.
65-34,171 Application of other laws; EPA involvement.
65-34,172 Plan; enforcement; use of information as basis of other enforcement actions.
65-34,175 Environmental stewardship fund; expenditures.
65-34,176 Risk management program act; risk management fund, expenditures; rules and regulations.
65-34,177 Contaminated property redevelopment act; citation of act.
65-34,180 Same; requirements by the department.
65-34,182 Same; modification of CELR.
65-34,183 Same; department remedies for providing fraudulent information.
65-34,184 Same; contaminated property redevelopment fund.