reglab/housing_qa huggingface dataset:
KS Stat § 74-8823 (2021)
2021 Kansas Statutes|Chapter 74 - State Boards, Commissions And Authorities|Article 88 - Parimutuel Racing|74-8823 Tax on parimutuel wagering.

74-8823. Tax on parimutuel wagering. (a) There is hereby imposed a tax on the gross sum wagered by the parimutuel method as follows:(1) Of the total daily takeout from parimutuel pools for live horse races conducted in this state, a tax at the rate of 3/18;(2) except as provided by subsection (a)(3), for live greyhound races conducted in this state at a racetrack facility for the racing of only greyhounds: (A) During the first four years when racing with parimutuel wagering is conducted at such facility, a tax at the rate of 3/18 of the total daily takeout from parimutuel pools for live greyhound races; and (B) thereafter, from parimutuel pools for each live greyhound performance, a tax at the rate of 3/18 of the first $400,000 wagered, 4/18 of the next $200,000 wagered and 5/18 of any amounts wagered exceeding $600,000;(3) for live greyhound races conducted in this state at a dual racetrack facility or at a racetrack facility owned by a licensee whose license authorizes the construction of a dual racetrack facility: (A) During the first seven years when racing with parimutuel wagering is conducted at such facility, a tax at the rate of 3/18 of the total daily takeout from parimutuel pools for live greyhound races; and (B) thereafter, from parimutuel pools for each live greyhound performance, a tax at the rate of 3/18 of the first $600,000 wagered, 4/18 of the next $200,000 wagered and 5/18 of any amounts wagered exceeding $800,000; and(4) of the total daily takeout from amounts wagered in this jurisdiction on simulcast races displayed in this state, a tax at the rate of 3/18.(b) The tax imposed by this section shall be no less than 3% nor more than 6% of the total money wagered each day at a racetrack facility.(c) The tax imposed by this section shall be remitted to the commission by each organization licensee by the next business day following the day on which the wagers took place. The commission shall remit any such tax moneys received 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 state racing fund created by K.S.A. 74-8826, and amendments thereto, except as provided by K.S.A. 74-8838, and amendments thereto.(d) The commission shall audit and verify that the amount of tax received from each organization licensee hereunder is correct.(e) Nothing in this section shall be construed to impose any tax on amounts wagered on electronic gaming machine games operated pursuant to the Kansas expanded lottery act.History: L. 1987, ch. 112, § 23; L. 1992, ch. 27, § 10; L. 1993, ch. 79, § 1; L. 2001, ch. 5, § 347; L. 2007, ch. 110, § 50; Apr. 19.
KS Stat § 74-8825 (2021)
2021 Kansas Statutes|Chapter 74 - State Boards, Commissions And Authorities|Article 88 - Parimutuel Racing|74-8825 State preemption, taxes and fees.

74-8825. State preemption, taxes and fees. (a) The power to regulate, license and tax the management, operation and conduct of and participation in horse racing and greyhound racing, and parimutuel wagering thereon and racetrack facilities therefor, is hereby vested exclusively in the state.(b) Persons and entities licensed pursuant to this act, and their income, property and sales, shall be subject to taxation in accordance with the general tax laws of this state, any retailers' sales tax imposed pursuant to K.S.A. 12-187 et seq. or 79-3601 et seq., and amendments thereto, any general local property tax levies and any general local business or occupation tax. No political subdivision shall:(1) Exempt such persons or entities, or their income, property, sales, business or occupation from any such tax, or abate any such tax which is applicable to such persons, entities, income, property, sales, business or occupation, unless such exemption or abatement is provided by statute; or(2) levy any additional tax upon the privilege of managing, operating, conducting or participating in horse racing and greyhound racing, and parimutuel wagering thereon and racetrack facilities therefor.(c) Persons and entities licensed pursuant to this act shall be subject to any general local business or occupation licensure requirements and fees but no political subdivision shall impose any additional licensure requirements or fees on the privilege of managing, operating, conducting or participating in horse or greyhound racing, or parimutuel wagering thereon or racetrack facilities therefor.History: L. 1987, ch. 112, § 25; May 28.
KS Stat § 74-8827 (2021)
2021 Kansas Statutes|Chapter 74 - State Boards, Commissions And Authorities|Article 88 - Parimutuel Racing|74-8827 Racing reimbursable expense fund.

74-8827. Racing reimbursable expense fund. (a) There is hereby created the racing reimbursable expense fund in the state treasury.(b) All fees for processing fingerprints of licensees and reimbursements from licensees for the services of assistant animal health officers, stewards and racing judges at racetrack facilities which are collected by the commission 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 racing reimbursable expense fund. All moneys credited to such fund shall be expended only for the purposes and in the manner provided by this act. Expenditures from such fund shall be made in accordance with appropriation acts upon warrants of the director of accounts and reports issued pursuant to vouchers approved by the chairperson of the commission or a person designated by the chairperson.(c) The expenses incurred by the commission for the processing of fingerprints of licensees and for payment of the services of assistant animal health officers, stewards and racing judges at racetrack facilities shall be paid from the racing reimbursable expense fund.History: L. 1987, ch. 112, § 27; L. 2001, ch. 5, § 350; July 1.
KS Stat § 74-8828 (2021)
2021 Kansas Statutes|Chapter 74 - State Boards, Commissions And Authorities|Article 88 - Parimutuel Racing|74-8828 Racing applicant deposit fund.

74-8828. Racing applicant deposit fund. (a) There is hereby established in the state treasury the racing applicant deposit fund.(b) Moneys credited to the racing applicant deposit fund shall be used only to make transfers as authorized by subsection (c) and to pay refunds of deposits, and interest accrued thereon, pursuant to K.S.A. 74-8813 and 74-8815, and amendments thereto. Expenditures from such fund shall be made in accordance with appropriation acts upon warrants of the director of accounts and reports, or a person designated by the director of accounts and reports pursuant to K.S.A. 75-3732 and amendments thereto, issued pursuant to vouchers approved by the executive director, or a person designated by the executive director.(c) Upon forfeiture of a deposit pursuant to K.S.A. 74-8813 or 74-8815, and amendments thereto, the executive director shall certify to the director of accounts and reports the amount of such deposit, and any interest accrued thereon. Upon receipt thereof, the director of accounts and reports shall transfer the amount certified to the state racing fund created by K.S.A. 74-8826, and amendments thereto.(d) On or before the 10th of each month, the director of accounts and reports shall transfer from the state general fund to the racing applicant deposit fund interest earnings based on:(1) The average daily balance of moneys in the racing applicant deposit fund for the preceding month; and(2) the net earnings rate for the pooled money investment portfolio for the preceding month.History: L. 1987, ch. 112, § 33; L. 1989, ch. 48, § 94; L. 1992, ch. 272, § 11; L. 1996, ch. 253, § 27; May 23.
KS Stat § 74-8829 (2021)
2021 Kansas Statutes|Chapter 74 - State Boards, Commissions And Authorities|Article 88 - Parimutuel Racing|74-8829 Horse breeding development fund.

74-8829. Horse breeding development fund. (a) There is hereby created in the state treasury the Kansas horse breeding development fund to which moneys shall be credited as provided by this act. Expenditures from such fund shall be made in accordance with appropriation acts upon warrants of the director of accounts and reports issued pursuant to vouchers approved by the chairperson of the commission or a person designated by the chairperson.(b) Moneys credited to the Kansas horse breeding development fund, including any moneys in the fund on March 24, 1994, and any moneys credited to the fund on or after that date, shall be apportioned into categories corresponding with the various breeds of horses which are participating in live races with parimutuel wagering conducted by organization licensees in direct proportion to the number of horses in each category participating in such live races and shall be used in each category to provide:(1) Purse supplements to owners of Kansas-bred horses;(2) stakes and awards to be paid to the owners of the winning Kansas-bred horses in certain races as determined by the commission;(3) a stallion award to each owner of a Kansas-registered stallion which is the sire of a Kansas-bred horse if such horse wins or wins, places or shows in any race conducted at a Kansas race meeting, but no such award shall be paid to the owner of a Kansas stallion that served outside Kansas at any time during the calendar year in which the winning Kansas-bred horse was conceived;(4) a breeder's award to each owner of a Kansas-registered mare which is the dam of a Kansas-bred horse if such horse wins or wins, places or shows in any race conducted at a Kansas race meeting; and(5) moneys for equine research through institutions of higher education under the state board of regents.History: L. 1987, ch. 112, § 28; L. 1991, ch. 247, § 7; L. 1994, ch. 228, § 3; L. 1994, ch. 332, § 3; May 19.
KS Stat § 74-8830 (2021)
2021 Kansas Statutes|Chapter 74 - State Boards, Commissions And Authorities|Article 88 - Parimutuel Racing|74-8830 Registration of horses; membership of registering agency.

74-8830. Registration of horses; membership of registering agency. (a) The commission shall, by rules and regulations:(1) Qualify stallions for participation in Kansas-registered stallion awards;(2) provide for the registration of Kansas-domiciled mares, Kansas-domiciled stallions and Kansas-bred horses;(3) determine qualifications of Kansas-bred horses and establish classes of Kansas-bred horses for registration purposes and for the purpose of awarding purse supplements, stakes and awards pursuant to K.S.A. 74-8829, and amendments thereto; and(4) establish a schedule of fees for the registration of Kansas-domiciled mares, Kansas-domiciled stallions and Kansas-bred horses sufficient to provide for all expenses incurred in the administration of the Kansas horse breeding development fund created pursuant to K.S.A. 74-8829, and amendments thereto.(b) The commission may contract with and designate an official registering agency to implement the registration of horses. The board of directors of the official registering agency shall consist of five representatives of the quarter horse breed and five representatives of the thoroughbred breed. Representatives shall be selected by each breed organization from their respective memberships pursuant to rules and regulations adopted by the Kansas racing and gaming commission. In order to be eligible to serve on the board, a participant must be a legal resident of the state of Kansas and a member of the Kansas quarter horse racing association or the Kansas thoroughbred association. Such agency shall operate under the supervision of the commission and be subject to rules and regulations of the commission. The official registering agency shall receive no compensation from the Kansas racing and gaming commission except fees received for registration of horses necessary to pay its expenses for such registration.(c) The commission may contract with and designate an agency to provide for the distribution of purse supplements, stakes and awards from the Kansas horse breeding development fund. Such agency shall operate under the supervision of the commission and be subject to rules and regulations of the commission.History: L. 1987, ch. 112, § 29; L. 1989, ch. 246, § 4; L. 2007, ch. 110, § 51; Apr. 19.
KS Stat § 74-8832 (2021)
2021 Kansas Statutes|Chapter 74 - State Boards, Commissions And Authorities|Article 88 - Parimutuel Racing|74-8832 Registration of greyhounds.

74-8832. Registration of greyhounds. (a) The commission shall, by rules and regulations, establish a schedule of fees for the registration of Kansas-whelped greyhounds which, together with the amount provided pursuant to K.S.A. 74-8830, and amendments thereto, shall be sufficient to provide for all expenses incurred in the administration of the Kansas greyhound breeding development fund created pursuant to K.S.A. 74-8831, and amendments thereto.(b) The commission may contract with and designate an official registering agency to implement the registration of greyhounds. Such agency shall operate under the supervision of the commission and be subject to rules and regulations of the commission. The official registering agency shall receive no compensation from the Kansas racing and gaming commission except the amount provided pursuant to K.S.A. 74-8831, and amendments thereto, and fees received for registration of greyhounds necessary to pay its expenses for such registration.(c) The commission may contract with and designate an agency to provide for the distribution of purse supplements from the Kansas greyhound breeding development fund. Such agency shall operate under the supervision of the commission and be subject to rules and regulations of the commission.History: L. 1987, ch. 112, § 31; L. 1989, ch. 246, § 6; L. 2007, ch. 110, § 52; Apr. 19.
KS Stat § 74-8833 (2021)
2021 Kansas Statutes|Chapter 74 - State Boards, Commissions And Authorities|Article 88 - Parimutuel Racing|74-8833 Resident racing program.

74-8833. Resident racing program. The commission shall provide by rules and regulations for the establishment of a Kansas resident racing program.History: L. 1987, ch. 112, § 32; May 28.
KS Stat § 74-8834 (2021)
2021 Kansas Statutes|Chapter 74 - State Boards, Commissions And Authorities|Article 88 - Parimutuel Racing|74-8834 Severability.

74-8834. Severability. If any provision of this act or the application thereof to any person or circumstances is held invalid, the invalidity shall not affect other provisions or applications of the act which can be given effect without the invalid provision or application and, to this end, the provisions of this act are severable.History: L. 1987, ch. 112, § 34; May 28.
KS Stat § 74-8835 (2021)
2021 Kansas Statutes|Chapter 74 - State Boards, Commissions And Authorities|Article 88 - Parimutuel Racing|74-8835 Racing investigative expense fund.

74-8835. Racing investigative expense fund. (a) There is hereby created the racing investigative expense fund in the state treasury.(b) All amounts, other than the application fee, which the commission collects from applicants for licensure pursuant to subsection (a) of K.S.A. 74-8813 or subsection (c) of K.S.A. 74-8815, 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, the state treasurer shall deposit the entire amount in the state treasury to the credit of the racing investigative expense fund. All moneys credited to such fund shall be expended or transferred only for the purposes and in the manner provided by this act. Expenditures from such fund shall be made in accordance with appropriation acts upon warrants of the director of accounts and reports issued pursuant to vouchers approved by the chairperson of the commission or a person designated by the chairperson.(c) All expenses of investigation of an applicant's qualifications for an organization license, facility owner license or facility manager license shall be paid from the racing investigative expense fund. Whenever another state agency assists the commission in such investigation and incurs costs in addition to those attributable to the operations of such agency, such additional costs shall be paid from the racing investigative expense fund. The furnishing of assistance in such investigation shall be a transaction between the commission and the respective agency and shall be settled in accordance with K.S.A. 75-5516, and amendments thereto.(d) This section shall be part of and supplemental to the Kansas parimutuel racing act.History: L. 1988, ch. 317, § 4; L. 2001, ch. 5, § 351; July 1.
KS Stat § 74-8838 (2021)
2021 Kansas Statutes|Chapter 74 - State Boards, Commissions And Authorities|Article 88 - Parimutuel Racing|74-8838 Horse fair racing benefit fund; authorized uses.

74-8838. Horse fair racing benefit fund; authorized uses. (a) The state treasurer shall credit 1/3 of the taxes on the takeout from parimutuel pools for simulcast races, as certified by the executive director, to the horse fair racing benefit fund, which is hereby created in the state treasury.(b) Twenty-five percent of all moneys credited to the horse fair racing benefit fund may be expended, upon application to the commission, for capital improvements to racetrack facilities on or adjacent to premises used by a fair association to conduct fair racing activities.(c) The remaining moneys in the horse fair racing benefit fund shall be expended only for:(1) Reimbursement of the commission for the commission's administrative costs, as established by rules and regulations of the commission, related to race meetings conducted by a fair association or a horsemen's nonprofit organization, including the cost of stewards, racing judges and assistant animal health officers performing services at such race meetings;(2) paying the costs of totalisator expenses incurred by an organization licensee that is a fair association or horsemen's nonprofit organization;(3) paying the costs of background investigations required under the Kansas parimutuel racing act for members of a fair association or horsemen's nonprofit organization;(4) purse supplements at race meetings conducted by a fair association or horsemen's nonprofit organization;(5) basic operating assistance grants to an organization licensee that is a fair association or horsemen's nonprofit organization; and(6) costs for employment of key racing officials, as determined by the commission, incurred by an organization licensee that is a fair association or horsemen's nonprofit organization.(d) The commission shall adopt rules and regulations establishing procedures for distributing moneys in the horse fair racing benefit fund to fair associations and nonprofit horsemen's organizations for the purposes provided by this section.(e) Expenditures from the horse fair racing benefit fund related to the conduct of a race meeting shall not be allocated to any organization licensee for a period exceeding 40 days.(f) Expenditures from the horse fair racing benefit fund shall not be allocated to any organization licensee to support the conduct of parimutuel greyhound races unless the organization licensee conducts an equal or greater number of parimutuel horse races during the race meeting.(g) Expenditures from the horse fair racing benefit fund shall be made in accordance with appropriation acts upon warrants of the director of accounts and reports issued pursuant to vouchers approved by the chairperson of the commission or a person designated by the chairperson.History: L. 1992, ch. 286, § 12; L. 1994, ch. 146, § 11; L. 2007, ch. 110, § 53; Apr. 19.
KS Stat § 74-8838a (2021)
2021 Kansas Statutes|Chapter 74 - State Boards, Commissions And Authorities|Article 88 - Parimutuel Racing|74-8838a Same; transfer of moneys.

74-8838a. Same; transfer of moneys. On the effective date of this act, the director of accounts and reports shall transfer all moneys in the county fair horse racing benefit fund to the horse fair racing benefit fund. On the effective date of this act, all liabilities of the county fair horse racing benefit fund are hereby imposed on the horse fair racing benefit fund and the county fair horse racing benefit fund is hereby abolished.History: L. 1994, ch. 146, § 12; July 1.
KS Stat § 74-8839 (2021)
2021 Kansas Statutes|Chapter 74 - State Boards, Commissions And Authorities|Article 88 - Parimutuel Racing|74-8839 Advertisement or promotion of parimutuel wagering, minors.

74-8839. Advertisement or promotion of parimutuel wagering, minors. No licensee of the Kansas racing commission shall recruit for employment or as a volunteer any person under 18 years of age for the purpose of appearing, being heard or being quoted in any advertising or promotion of parimutuel wagering or racing with parimutuel wagering in any electronic or print media.History: L. 1992, ch. 299, § 5; July 1.
KS Stat § 74-8841 (2021)
2021 Kansas Statutes|Chapter 74 - State Boards, Commissions And Authorities|Article 88 - Parimutuel Racing|74-8841 Exemption from subdivision regulations; application of fire prevention code.

74-8841. Exemption from subdivision regulations; application of fire prevention code. (a) A racetrack facility shall not be subject to subdivision regulations of a city but shall be subject to the Kansas fire prevention code adopted by the state fire marshal.(b) This section shall be part of and supplemental to the Kansas parimutuel racing act.History: L. 2007, ch. 110, § 43; Apr. 19.
KS Stat § 74-8842 (2021)
2021 Kansas Statutes|Chapter 74 - State Boards, Commissions And Authorities|Article 88 - Parimutuel Racing|74-8842 Greyhound promotion and development fund.

74-8842. Greyhound promotion and development fund. (a) The Kansas racing and gaming commission shall establish a greyhound promotion and development fund which shall be funded through a voluntary greyhound purse checkoff program which shall provide for the deduction of 2% from all purses paid to kennels and greyhound owners who participate in the program. Greyhound owners and kennel operators shall be provided an opportunity annually to not participate in the program by signing a form approved by the Kansas racing and gaming commission. Moneys deposited into the fund shall be used for the development, promotion and representation of the greyhound industry in Kansas and shall be distributed to the organization contracted with by the Kansas racing and gaming commission to administer the official greyhound registry in Kansas.(b) This section shall be part of and supplemental to the Kansas parimutuel racing act.History: L. 2007, ch. 110, § 54; Apr. 19.
KS Stat § 74-8901 (2021)
2021 Kansas Statutes|Chapter 74 - State Boards, Commissions And Authorities|Article 89 - Development Finance Authority|74-8901 Citation of act.

74-8901. Citation of act. The provisions of this act shall be cited as the Kansas development finance authority act.History: L. 1987, ch. 57, § 1; May 28.