Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-4108
Disposition of revenue; transfer of moneys in county and city alcoholic liquor control enforcement fund to state general fund; remittance of revenues collected within major professional sports franchise STAR bond district; sale of alcoholic liquor on Kansas state fairgrounds
# (a)
Except as provided in subsection (c), all revenue collected or received by the director of taxation from taxes imposed by K.S.A. 79-4101 through 79-4105 , and amendments thereto, 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, except as provided for in subsection (b), the state treasurer shall deposit the entire amount in the state treasury to the credit of the state general fund. The state treasurer shall transfer any moneys remaining in the county and city alcoholic liquor control enforcement fund on the effective date of this act to the state general fund.
# (b)
For each remittance of the taxes collected upon the gross receipts derived from the sale of alcoholic liquor to consumers while on the Kansas state fairgrounds, 30% shall be credited to the state general fund, and the remainder shall be credited to the state fair capital improvements fund established pursuant to K.S.A. 2-223 , and amendments thereto. The provisions of this subsection shall expire and have no effect if the state fair is located outside the city limits of the city of Hutchinson, Kansas.
# (c)
The secretary of revenue shall remit up to 100% of the taxes collected upon the gross receipts derived from the sale of alcoholic liquor to consumers within a STAR bond project district as defined in K.S.A. 12-17,162 (cc)(2), and amendments thereto, that is included in the tax increment for such district, as defined in K.S.A. 12-17,162 , and amendments thereto, as set in the discretion of the secretary of commerce, to the respective bond debt service fund of a city or county that has issued STAR bonds for the undertaking of a STAR bond project, as defined in K.S.A. 12-17,162 (aa)(2), and amendments thereto, for the purpose of paying the principal and interest of such bonds, in the same manner as the secretary of revenue remits the state sales and use tax increment to the city or county for such project as provided by the STAR bonds financing act. If the Kansas development finance authority has issued STAR bonds for such a project as provided by the STAR bonds financing act, the secretary shall remit up to 100% of such taxes to the designated bond debt service fund of the Kansas development finance authority for the purpose of paying the principal and interest of such bonds.
Amendment history
L. 1949, ch. 242, § 124; L. 1957, ch. 429, § 37; L. 1958, ch. 35, § 2 (Special Session); L. 1965, ch. 536, § 3; L. 1972, ch. 93, § 27; L. 1976, ch. 428, § 1; L. 1978, ch. 401, § 7; L. 2001, ch. 5, § 462; L. 2022, ch. 71, § 10; L. 2024, ch. 2, § 8 (Special Session); July 1.
Source: view the official text
In this article (9 sections)
- 79-4101 · Imposition and rate of tax
- 79-4101a · Repealed
- 79-4102 · Tax paid by purchaser and collected by seller
- 79-4103 · Time for returns and payment of tax; forms; extension of time
- 79-4104 · Notice to director of taxation when seller's license issued,…
- 79-4105 · Enforcement, collection and administration; sections…
- 79-4106 · Administration of provisions of article; rules and…
- 79-4107 · Penalties for violations of act
- 79-4108 · Disposition of revenue; transfer of moneys in county and city…