Statute 19-5003: Same; creation; imposition or levy of tax;
sales tax, administration and procedure; voter recall.
(a) If a majority of the electors voting at the election
provided in
K.S.A. 19-5002, and amendments thereto, shall approve such
proposition to create the Johnson county education research triangle
authority and to grant authority to impose a retailers' sales or levy an annual
tax on real property within the county, or combination of both, the authority
shall be created and the board of county commissioners shall provide by
resolution for the imposition of the sales tax or levy of the annual tax on
real property, or combination of both, and pledging the revenues received
therefrom for such purposes as specified in this section. With regard to the
retailers'
sales tax, Johnson county shall utilize the services of
the state department of revenue to administer, enforce and collect such tax.
The sales tax shall be administered, enforced and collected in the same manner
and by the same procedure as other countywide retailers' sales taxes are levied
and collected and shall be in addition to any other sales tax authorized by
law. Upon receipt of a certified copy of a resolution authorizing the levy of
a countywide retailers' sales tax pursuant to this act, the state director
of taxation shall cause such tax to be collected within and outside the
boundaries of Johnson county at the same time and in the same manner provided
for
the collection of the state retailers' sales tax and local retailers' sales
tax. All retailers' sales tax
moneys collected by the
director of taxation under the provisions of this act shall be
remitted 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 Johnson county education research
triangle authority retailers' sales tax fund which fund is
hereby established in the state treasury. Any refund due on any
retailers' sales tax collected pursuant to this act shall be paid out of
the sales tax refund fund and reimbursed by the director of taxation from
retailers' sales tax revenue collected pursuant to this act. All
retailers' sales tax revenue collected within any county pursuant to
this act shall be remitted at least quarterly by the state treasurer, on
instruction from the director of taxation, to the treasurer of Johnson county.
(b) Any such sales tax imposed or tax levy on real property enacted by the
voters of Johnson county shall be subject to voter recall upon proper petition
and submission of the issue to a recall ballot in a general election.
History: L. 2007, ch. 158, § 3; July 1.