PocketLaw | Kansas Statutes | General Provisions

General Provisions

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Section
12-1,101

Tax upon gross earnings derived from money, notes and other evidence of debt; imposition by counties, cities and townships, procedure; rate of tax; petition for elimination of tax; petition to impose tax.

Section
12-1,102

Same; definitions.

Section
12-1,103a

Same; tax situs.

Section
12-1,104

Local option intangibles tax; filing of returns, procedure and forms; persons required to file and pay tax.

Section
12-1,105

Same; penalty for refusal or failure to file return.

Section
12-1,106

Same; time of payment; collection.

Section
12-1,107

Same; disposition of tax receipts.

Section
12-1,108

Same; inspection of returns; unlawful acts, penalty.

Section
12-1,109

Same; exemptions.

Section
12-1,110

Same; rules and regulations.

Section
12-1,115

Collection of certain unpaid special assessments; action in district court for debt.

Section
12-1,117

Municipal equipment reserve fund; purpose; investment and transfer of moneys in fund.

Section
12-1,118

Multi-year capital improvement fund; purpose; investment and transfer of moneys in fund.

Section
12-1,119

Consolidated street and highway fund; transfer of moneys; use of moneys.

Section
12-1,120

Fingerprinting of chief of police; fingerprints forwarded to K.B.I. for background investigation; cost.

Section
12-1,121

Publication of notices, advertisements or other publications; failure to publish in strict compliance with law; validity.

Corporate powers; home rule of local affairs and government.

Section
12-101a

Authority to levy tax for general fund.

Name.

How powers exercised.

"Governing body" defined.

Section
12-104a

Cities, consolidated cities and counties; procedure for filling prolonged vacancies.

Section
12-104b

City governing body members; volunteer activities.

Section
12-105a

Uniform procedure for payment of claims and other indebtedness by municipalities; definitions.

Section
12-105b

Uniform procedure for payment of claims; presentment of claims; claims which could give rise to action under Kansas tort claims act; notice, contents, limitation on commencement of action; payments in advance of approval; auditing; approval.

Section
12-110a

Purchase, repair or replacement of certain equipment, apparatus or machinery; no-fund warrants or bonds; procedure; limitations.

Section
12-110b

Special fund for law enforcement and purchase of ambulance and firefighting equipment; tax levies, use of proceeds; protest petition and election; investment of fund.

Section
12-110c

Purchase of fire-fighting equipment; issuance of general obligation bonds; procedure; limitations.

Section
12-110d

Special fund for replacement of ambulance or emergency medical service equipment; transfer, use and budgeting of funds; municipality defined.

Fire fighting beyond territorial limits of city or township; privileges and immunities.

Section
12-111a

Exemption of certain annuities, pensions and benefits of policemen and firemen from taxes and civil liability; exception, qualified domestic relations order.

Section
12-111b

Application of 12-111a, 13-14a10, 14-10a10 and 74-4978g.

Destruction of certain records.

Same; application of act.

Reproduction of records on film.

Same; evidence in courts or administrative agencies.

Limitations and procedures for exercise of constitutional home rule power of taxation or other revenue measures; ordinance; notice; referendum.

Same; election procedure; notice of election.

Section
12-138a

Initiative election on levying tax or other revenue measure.

Section
12-138b

Continuation in effect of tax or other revenue measures.

Section
12-138c

Taxes levied under home rule; prohibition under certain circumstances.

Cities prohibited from levying taxes on income; exception.

Cities prohibited from imposing sales or excise taxes on sales of cigarettes or cereal malt beverages or products; exception.

City vehicle tax authorized; tax situs; amount of tax.

Same; approval by election required.

Same; exemptions.

Same; use of tax proceeds.

Tax subdivisions authorized to enter into agreements with owners of tax exempt property for payments in lieu of taxes.

Same; contract provisions; apportionment of revenues.

Same; budgeting of revenues.

Agreements with county commissioners for auditing of books and records of certain political subdivisions and quasi-municipal corporations.

Property of city exempt from levy, execution and sale; judgments not lien on property.

Contracts for electric lighting of streets, hospitals and other public health facilities and for furnishing electric power to hospitals and other public health facilities.

Filing with register of deeds any ordinance or resolution creating certain special districts; duties of register of deeds.

Election to change name of city; resolution or petition therefor; similarity to name of another city, certificate of secretary of state.

Same; certification of resolution or petition; submission of proposition by county election officer.

Same; form of proposition; notice; expenses.

Same; canvass; approval of proposition, effect.

Election supplemental and alternative to other procedures.

Petty cash funds; establishment, records and reports; restoration of moneys in fund; use; bond of responsible employees.

Hospitals; maintenance and improvement; tax levies, use of proceeds.

Adoption or abandonment of forms of city government; submission to electors, how; petition; notice of election.

Section
12-184a

Form of government continued.

Section
12-184b

Forms of governments; adoption; abandonment procedures; governing body; terms of office; other.

Cities between 100,000 and 160,000 and agencies thereof operating residential property outside city; payment in lieu of taxes to school district.

Same; use of moneys by school district.

Countywide and city retailers' sales taxes; procedure for imposition; election required; rate; use of revenue; validation of certain elections; continuation in effect of certain taxes; authority for imposition; statement of purpose.

Section
12-187a

Same; power conferred to impose tax outside of boundaries.

Same; rates, general and special purposes, exceptions for certain counties; administration and collection by state; refunds; remittance to cities and counties; monthly reports; confidentiality requirements.

Section
12-189a

Same; certain sales exempt from state sales tax subject to local tax.

Section
12-189d

Sales of bingo cards, faces and instant bingo tickets; exempt.

Same; situs of taxable transactions; rules and regulations; effective date for collection of taxes; revenue in excess of budget, disposition.

Same; apportionment of revenue from countywide retailers' sales tax between county and cities located therein, exceptions; notification of state sales tax collected in county for preceding year; county clerks to provide secretary information necessary for apportionment.

Same; city and county excise taxes prohibited, exceptions; rate increase for certain development excise taxes, election required.

Same; use of proceeds for payment of bonds prohibited; exceptions.

Section
12-195a

Same; allotment of county proceeds to townships.

Section
12-195b

Same; pledge of proceeds for payment of bonds; conditions.

Same; transfer of revenue to road and bridge fund.

Same; pledging of revenue received; procedure.

Imposition of city and county and Washburn university compensating use tax upon tangible personal property, vehicles and vessels; rate; continued exemption for provision of certain tangible personal property exempt from taxation prior to July 1, 2003; administration and collection by state; disposition and apportionment of moneys received.

Imposition of city and county compensating use tax upon certain motor vehicles; rate; administration, collections and distribution.