reglab/housing_qa huggingface dataset:
KS Stat § 79-5211 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 52 - Marijuana And Controlled Substances|79-5211 Same; disposition of revenue.

79-5211. Same; disposition of revenue. All moneys received from the collection of taxes imposed under the provisions of K.S.A. 79-5201 et seq., and amendments thereto, and 25% of all moneys collected from assessments of delinquent taxes and penalties imposed thereunder, 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 state general fund. The appraised value of a firearm seized and disposed of pursuant to K.S.A. 79-5212, and amendments thereto, which is applied to a taxpayer's liability shall not be considered as a collection of moneys under this section. The director of taxation shall remit 75% of all moneys received from the collection of assessments of delinquent taxes and penalties imposed pursuant to the provisions of K.S.A. 79-5201 et seq., and amendments thereto, as follows: (a) If the law enforcement agency which conducted the investigation is a county agency, the entire amount shall be deposited in the county treasury and credited to a special law enforcement trust fund for use solely for law enforcement and criminal prosecution purposes; (b) if the law enforcement agency which conducted the investigation is a city agency, the entire amount shall be deposited in the city treasury and credited to a special law enforcement trust fund for use solely for law enforcement and criminal prosecution purposes; and (c) if more than one law enforcement agency is substantially involved in the investigative process, the amount shall be distributed equally among the city, county and state law enforcement agencies involved and credited to the appropriate county and city special law enforcement trust funds and state law enforcement agency funds unless an alternate distribution is mutually agreed upon by the law enforcement agencies involved and submitted in writing to the director of taxation. Funds received by city and county treasurers shall not be considered to be a source of revenue to meet normal operating expenses of law enforcement agencies.History: L. 1989, ch. 287, § 1; L. 1991, ch. 287, § 2; L. 1994, ch. 259, § 2; L. 2001, ch. 5, § 468; L. 2005, ch. 141, § 8; July 1.
KS Stat § 79-5301 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 53 - Transient Guest Tax|79-5301 Definitions.

79-5301. Definitions. As used in K.S.A. 79-5301 through 79-5304, and amendments thereto, the following words and phrases shall have the meanings respectively ascribed to them herein:(a) "Person" means an individual, firm, partnership, corporation, joint venture or other association of persons;(b) "Hotel, motel or tourist court" means any structure or building which contains rooms furnished for the purposes of providing lodging, which may or may not also provide meals, entertainment or various other personal services to transient guests, and which is kept, used, maintained, advertised or held out to the public as a place where sleeping accommodations are sought for pay or compensation by transient or permanent guests and having more than eight bedrooms furnished for the accommodation of such guests;(c) "Transient guest" means a person who occupies a room in a hotel, motel or tourist court for not more than 28 consecutive days;(d) "Business" means any person engaged in the business of renting, leasing or letting living quarters, sleeping accommodations, rooms or a part thereof in connection with any motel, hotel or tourist court.History: L. 1998, ch. 199, § 10; May 28.
KS Stat § 79-5302 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 53 - Transient Guest Tax|79-5302 Imposition of tax; collection.

79-5302. Imposition of tax; collection. (a) Upon notification to the director of taxation that the Kansas development finance authority has established a redevelopment district pursuant to K.S.A. 74-8921, and amendments thereto, there is hereby imposed a tax at the rate of 5% upon the gross receipts derived from or paid by transient guests for sleeping accommodations, exclusive of charges for incidental services or facilities, in any hotel, motel or tourist court located in a redevelopment district established pursuant to K.S.A. 74-8921, and amendments thereto, until the earlier of the date the bonds issued to finance or refinance the redevelopment project have been paid in full or the final scheduled maturity of the first series of bonds issued to finance any part of the redevelopment project.(b) Any transient guest tax levied pursuant to this section shall be based on the gross rental receipts collected by any business.(c) The taxes levied pursuant to this section shall be paid by the consumer or user to the business and it shall be the duty of each and every business to collect from the consumer or user the full amount of any such tax, or an amount equal as nearly as possible or practicable to the average equivalent thereto. Each business collecting any of the taxes levied hereunder shall be responsible for paying over the same to the state department of revenue in the manner prescribed by K.S.A. 79-5303, and amendments thereto, and the state department of revenue shall administer and enforce the collection of such taxes.History: L. 1998, ch. 199, § 11; L. 1999, ch. 158, § 13; July 1.
KS Stat § 79-5303 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 53 - Transient Guest Tax|79-5303 Reports; examinations; administration.

79-5303. Reports; examinations; administration. (a) The tax levied and collected pursuant to K.S.A. 79-5302, and amendments thereto, shall become due and payable by the business monthly, on or before the last day of the month immediately succeeding the month in which it is collected, but any person filing an annual or quarterly return under the Kansas retailers' sales tax act, as prescribed in K.S.A. 79-3607, and amendments thereto, shall, upon such conditions as the secretary of revenue may prescribe, pay the tax required by this act on the same basis and at the same time such person pays the retailers' sales tax. Each business shall make a true report to the department of revenue, on a form prescribed by the director of taxation, providing such information as may be necessary to determine the amounts to which any such tax shall apply for all gross rental receipts for the applicable month or months, which report shall be accompanied by the tax disclosed thereby. Records of gross rental receipts shall be kept separate and apart from the records of other retail sales made by a business in order to facilitate the examination of books and records as provided herein.(b) The secretary of revenue or the secretary's authorized representative shall have the right at all reasonable times during business hours to make such examination and inspection of the books and records of a business as may be necessary to determine the accuracy of such reports.(c) The director of taxation is hereby authorized to administer and collect the transient guest tax levied pursuant to this act and to adopt such rules and regulations as may be necessary for the efficient and effective administration and enforcement of the collection thereof. Whenever any business liable to pay any transient guest tax refuses or neglects to pay the same, the amount, including any penalty, shall be collected in the manner prescribed for the collection of the retailers' sales tax by K.S.A. 79-3617, and amendments thereto. All of the taxes collected under the provisions of this act shall be remitted by the director of taxation 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, and all such moneys shall be credited at least quarterly by the state treasurer as directed in K.S.A. 74-8927, and amendments thereto.History: L. 1998, ch. 199, § 12; L. 2001, ch. 5, § 469; July 1.
KS Stat § 79-5304 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 53 - Transient Guest Tax|79-5304 Interest and penalties.

79-5304. Interest and penalties. (a) If any taxpayer shall fail to pay the tax levied pursuant to K.S.A. 79-5302, and amendments thereto, at the time required by or under the provisions of K.S.A. 79-5303, and amendments thereto, there shall be added to the unpaid balance of the tax, interest at the rate per month prescribed by subsection (a) of K.S.A. 79-2968, and amendments thereto, from the date the tax was due until paid.(b) If any taxpayer due to negligence or intentional disregard fails to file a return or pay the tax due at the time required by or under the provisions of K.S.A. 79-5303, and amendments thereto, there shall be added to the tax a penalty in an amount equal to 10% of the unpaid balance of tax due.(c) If any person fails to make a return, or to pay any tax, within 30 days after notice from the director, except in the case of an extension of time granted by the director, there shall be added to the tax due a penalty equal to 25% of the amount of such tax.(d) If any taxpayer, with fraudulent intent, fails to pay any tax or make, render or sign any return, or to supply any information, within the time required by or under the provisions of K.S.A. 79-5303, and amendments thereto, there shall be added to the tax a penalty in an amount equal to 50% of the unpaid balance of tax due.(e) Penalty or interest applied under the provisions of subsections (a) and (d) shall be in addition to the penalty added under any other provisions of this section, but the provisions of subsections (b) and (c) shall be mutually exclusive of each other.(f) Whenever, in the judgment of the director of taxation, the failure of the taxpayer to comply with the provisions of subsections (b) and (c) was due to reasonable causes and not willful neglect, the director of taxation may waive or reduce any of the penalties upon making a record of the reasons therefor.(g) In addition to all other penalties provided by this section, any person who willfully fails to make a return or to pay any tax imposed under K.S.A. 79-5302, and amendments thereto, or who makes a false or fraudulent return, or fails to keep any books or records necessary to determine the accuracy of the person's reports, or who willfully violates any regulations of the secretary of revenue, for the enforcement and administration of the provisions of K.S.A. 79-5301 through 79-5304, and amendments thereto, or who aids and abets another in attempting to evade the payment of any tax imposed by K.S.A. 79-5302, and amendments thereto, or who violates any other provision of K.S.A. 79-5301 through 79-5304, and amendments thereto, upon conviction thereof, shall be fined not less than $100 nor more than $1,000, or be imprisoned in the county jail not less than one month nor more than six months, or be both so fined and imprisoned, in the discretion of the court.History: L. 1998, ch. 199, § 13; May 28.
KS Stat § 79-5501 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 55 - Taxation Of Watercraft|79-5501 Taxation of watercraft.

79-5501. Taxation of watercraft. (a) On and after July 1, 2013, watercraft shall be appraised at fair market value determined therefor pursuant to K.S.A. 79-503a, and amendments thereto, and assessed at the percentage of value as follows: (1) 11.5% in tax year 2014; and (2) 5% in tax year 2015 and all tax years thereafter. On and after January 1, 2014, the levy used to calculate the tax on watercraft shall be the county average tax rate. In no case shall the assessed value of any watercraft, as determined under the provisions of this section, cause the tax upon such watercraft to be less than $12.(b) As used in this section, the term "watercraft" means any watercraft designed to be propelled by machinery, oars, paddles or wind action upon a sail for navigation on the water which, if not for the provisions of this section, would be properly classified under subclass 5 or 6 of class 2 of section 1 of article 11 of the Kansas constitution. This section shall not be construed as taxing any watercraft which otherwise would be exempt from property taxation under the laws of the state of Kansas. Each watercraft may include one trailer which is designed to launch, retrieve, transport and store such watercraft and any nonelectric motor or motors which are necessary to operate such watercraft on the water.(c) Any watercraft which is designed to be propelled through the water through human power alone shall be exempt from all property or ad valorem taxes levied under the laws of the state of Kansas.(d) The "county average tax rate" means the total amount of general property taxes levied within the county by the state, county and all other taxing subdivisions divided by the total assessed valuation of all taxable property within the county as of November 1 of the year prior to the year of valuation as certified by the secretary of revenue.History: L. 2013, ch. 87, § 10; L. 2014, ch. 23, § 1; Apr. 10.
KS Stat § 79-5604 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 56 - Marketplace Facilitators|79-5604 Applicability of collection and remittance requirements; effective date.

79-5604. Applicability of collection and remittance requirements; effective date. A marketplace facilitator shall not be required to collect and remit any taxes from sales occurring prior to July 1, 2021.History: L. 2021, ch. 93, § 4; July 1.
KS Stat § 80-101 (2021)
2021 Kansas Statutes|Chapter 80 - Townships And Township Officers|Article 1 - General Provisions|80-101 Townships; corporate status; powers.

80-101. Townships; corporate status; powers. Each organized township in this state shall be a body politic and corporate, and in its proper name sue and be sued, and may appoint all necessary agents and attorneys in that behalf, purchase and hold real and personal property for the use of the township, sell, convey and dispose of real and personal property owned by the township, and may make all contracts that may be necessary and convenient for the exercise of its corporate powers.History: G.S. 1868, ch. 110, § 1; R.S. 1923, 80-101; L. 2008, ch. 19, § 1; July 1.
KS Stat § 80-102 (2021)
2021 Kansas Statutes|Chapter 80 - Townships And Township Officers|Article 1 - General Provisions|80-102 Division of funds when township divided.

80-102. Division of funds when township divided. Whenever any township which has no indebtedness, but which has money, either in its treasury or in course of collection, not required for the payment of current expenses, shall be divided, or any part of it attached to another township, there shall be a division of such money between the old township and the new one, or the township to which any portion of the old township shall be attached, in proportion to the taxable property remaining, and that detached.History: L. 1873, ch. 154, § 1; March 20; R.S. 1923, 80-102.
KS Stat § 80-104 (2021)
2021 Kansas Statutes|Chapter 80 - Townships And Township Officers|Article 1 - General Provisions|80-104 Buildings and sites; election; exceptions; issuance of bonds.

80-104. Buildings and sites; election; exceptions; issuance of bonds. (a) In addition to all other powers, the township board of each township shall have power to acquire land for the township, and to build thereon permanent buildings, or to purchase school building or grounds or both the building and grounds the same to be used for public purposes, such as meetings relating to township business, political gatherings, township fairs, entertainments, whether for free use or for hire and profit, at which an admission price may be charged, and such other meetings as may be authorized by the township board. The board may join with any corporation, association, society or lodge in the construction or purchase of such building, upon such terms and conditions as may be agreed upon by the board and corporation, association, society or lodge. If such building is so constructed or purchased it shall be for the joint use of the township and the corporation, association, society or lodge joining in the construction or purchase thereof upon such terms and conditions as are mutually agreed upon. Except as provided by subsection (b), the board shall not acquire any land or erect buildings thereon or purchase such schoolhouse or appropriate any of the moneys of the township or levy any tax therefor without first submitting the question to a vote of the electors of the township. Such election shall be governed by and the returns thereof made in accordance with the laws governing the election of township officers. Funds authorized by such election may be used in the joint construction or purchase of a building as herein provided.(b) The township board may acquire, either by purchase or by lease, not to exceed 10 acres of land for the township. The cost of such land may be paid out of the general fund of the township or from the general road fund of the township, or from either or both of the funds.The township board may accept land in the form of a gift, donation or devise without first submitting the question to a vote of the electors of the county.(c) Whenever any township is authorized by virtue of an election to construct or purchase township buildings, general obligation bonds may be issued for such purpose in accordance with the provisions of the general bond law.History: L. 1899, ch. 278, § 1; L. 1909, ch. 259, § 1; L. 1917, ch. 329, § 1; L. 1920, ch. 69, § 1; R.S. 1923, 80-104; L. 1929, ch. 296, § 1; L. 1945, ch. 377, § 1; L. 1947, ch. 477, § 1; L. 1979, ch. 330, § 1; L. 2001, ch. 147, § 1; L. 2004, ch. 166, § 2; July 1.
KS Stat § 80-105 (2021)
2021 Kansas Statutes|Chapter 80 - Townships And Township Officers|Article 1 - General Provisions|80-105 Same; petition for election; notice.

80-105. Same; petition for election; notice. Whenever a petition is presented to said township officers signed by one-third of the electors of said township requesting them to submit the question to a vote as to whether or not there shall be erected or purchased in said township township buildings, in accordance with the provisions of this act, it shall be the duty of said township officers to call an election for said purpose and submit such proposition at the next general election, or at a special election if a general election will not occur within six months of the date of the presentation of the petition to said township officers, and give thirty days' notice thereof by posting five written or printed notices in as many public places thereof in said township, or, if the board deems it advisable, by publication in some paper in general circulation in said township. If a majority of the votes cast be in favor of the erection or purchase of township buildings, then it shall be the duty of said township officers to at once procure the land and cause said buildings to be erected, or to purchase said building as the case may be, at a cost not to exceed the amount specified in the call for said township election, and in the manner and under the restrictions that in the judgment of said board will procure the best buildings for the money expended.History: L. 1899, ch. 278, § 2; L. 1909, ch. 259, § 2; R.S. 1923, 80-105; L. 1947, ch. 477, § 2; June 30.
KS Stat § 80-107 (2021)
2021 Kansas Statutes|Chapter 80 - Townships And Township Officers|Article 1 - General Provisions|80-107 Same; joint township halls; limitation on costs.

80-107. Same; joint township halls; limitation on costs. In any two or more adjoining townships in the same county, otherwise entitled to come within the provisions of this act, the township trustee, clerk and treasurer of such adjoining townships are authorized to submit to a vote of the electors of such townships the question of the erection of a joint township hall for the joint benefit and use of said two or more adjoining townships: Provided, That in no event shall the total cost of said joint building and lands exceed $30,000.History: L. 1920, ch. 69, § 3; March 22; R.S. 1923, 80-107.
KS Stat § 80-108 (2021)
2021 Kansas Statutes|Chapter 80 - Townships And Township Officers|Article 1 - General Provisions|80-108 Same; bonds; limitation.

80-108. Same; bonds; limitation. Whenever two or more township boards authorized by virtue of an election held in such townships in the state of Kansas, as provided in K.S.A. 80-107, to erect a joint township hall, the township boards of such townships are hereby authorized and empowered for and on behalf of such townships to issue negotiable joint bonds of such townships in a sum not to exceed $30,000, for the purpose of raising a fund to pay for a site and the erection and construction of such joint township hall and such bonds and the proceedings concerning the execution and issuance thereof shall be as provided by law.History: L. 1920, ch. 69, § 4; March 22; R.S. 1923, 80-108.
KS Stat § 80-109 (2021)
2021 Kansas Statutes|Chapter 80 - Townships And Township Officers|Article 1 - General Provisions|80-109 Sale of real and personal property; procedures.

80-109. Sale of real and personal property; procedures. (a) No real property belonging to any township shall be sold or disposed of without a unanimous vote of the township board and public notice of such sale or disposition containing the time, place and conditions thereof having been given at least once each week for three consecutive weeks prior thereto in a newspaper of general circulation in the township. Such sale shall be made to the highest bidder except that the board shall have the right to reject any or all bids. If, within 45 days after the first publication of such notice a petition signed by not less than 2% of the qualified electors of the township is filed with the county election officer, such real property shall not be sold or disposed of unless the proposition of sale or disposition of such property is submitted to a vote of the electors of the township at a question submitted election called therefor. The election shall be called, noticed and held in the manner provided by K.S.A. 10-120, and amendments thereto. If a majority of the votes cast at any such election authorizes any sale or disposition, such sale or disposition shall be made upon the notice hereinbefore prescribed by publication, to the highest bidder, except that the township board shall have the right to reject any or all bids.(b) No personal property with a value of $1,000 or more belonging to any township shall be sold or disposed of without approval of the township board. Public notice of the sale or disposition of the personal property containing the time, place and conditions of the sale shall be published at least once in a newspaper of general circulation in the township. The sale shall be by competitive bid and shall be awarded to the highest and best bidder. The board may reject any or all bids and may resubmit the personal property for new competitive bid procedures.(c) In lieu of procedures for the sale of personal property established in subsection (b), a township board may adopt a resolution establishing an alternate methodology for disposal of personal property. Such alternate methodology for the disposal of personal property shall contain procedures for:(1) Public notice of the sale or disposition;(2) a description of the property to be sold;(3) the method of sale, including, but not limited to, fixed price, negotiated bid, sealed bid, public auction or auctions or any other method of sale that allows public participation.(d) The provisions of this section shall not apply to or restrict the conveyance of real property by any township to the state of Kansas, the title to which was previously conveyed to such township by the state of Kansas.History: L. 1909, ch. 258, § 1; R.S. 1923, 80-109; L. 1994, ch. 232, § 1; L. 2008, ch. 19, § 2; July 1.