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2020 Op. Kan. Att'y Gen. 1 (2020)

handle is hein.sag/sagks0092 and id is 1 raw text is: 














                                 January  10, 2020


ATTORNEY GENERAL OPINION NO. 2020- 1

Martin W. Mishler
City Attorney, City of Sabetha
805 Main
P.O. Box 187
Sabetha, KS  66534


Re:       Cities and Municipalities-General Provisions-Countywide and City
             Retailer's Sales Taxes; Procedure for Imposition; Election Required; Rate;
             Use  of Revenue; Apportionment  of Revenue  from Countywide  Retailers'
             Sales Tax Between  County and Cities Located Therein

Synopsis:    If a county imposes a countywide retailers' sales tax to finance designated
             health care services, and  a city within the county has not  previously
             exercised its authority to impose a city retailers' sales tax to finance health
             care services, no statutory provision authorizes remitting to a city that
             portion of the countywide tax revenue collected by retailers within such city.
             A county shall not use the sales tax revenues for any purpose other than
             the purpose specifically stated in the ballot proposition. Cited herein: K.S.A.
             2019 Supp. 12-187; 12-192; L. 2007, Ch. 158, Sec. 6.


                            *            *            *

Dear Mr. Mishler:

As the attorney for the City of Sabetha, you ask for our opinion on whether K.S.A. 2019
Supp.  12-187(b)(5) would require a county  to remit a portion of the proceeds of a
proposed  countywide retailers' sales tax for health care services to a city for its hospital.
For the reasons stated below, we conclude that the answer to your question is no.

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