2006 Kansas Code - 12-5303

      12-5303.   Same; collection; records; returns; administrative fee; rate fixed annually; audit of supplier. (a) Any tax imposed under authority of this act and the amounts required to be collected are due quarterly. The amount of tax collected in one calendar quarter by the service supplier shall be remitted to the governing body no later than sixty days after the close of a calendar quarter. On or before the sixtieth day of each calendar quarter following, a return for the preceding quarter shall be filed with the governing body in such form as the governing body and service supplier shall agree. The service supplier required to file the return shall deliver the return together with a remittance of the amount of the tax payable to the office of the governing body. The service supplier shall maintain records of the amount of any tax collected pursuant to action in accord with this act. Such records shall be maintained for a period of one year from the time the tax is collected.

      (b)   From every remittance to the governing body made on or before the date when the same becomes due, the service supplier required to remit the same shall be entitled to deduct and retain, as an administrative fee, an amount equal to two percent (2%) thereof.

      (c)   At least once each calendar year, the governing body shall establish a tax rate, not to exceed the amount authorized, that together with any surplus revenues carried forward will produce sufficient revenues to fund the expenditures authorized by this act. Amounts collected in excess of that necessary within a given year shall be carried forward to subsequent years. The governing body shall make its determination of such tax rate each year no later than September 1 and shall fix the new rate to take effect commencing with the first billing period of each customer on or following the next January 1. Immediately upon making its determination and fixing the rate, the governing body shall publish in its minutes the new rate, and it shall notify by registered mail every service supplier at least ninety (90) days before such new rate will become effective. The governing body may at its own expense require an annual audit of the service supplier's books and records concerning the collection and remittance of the tax authorized by this act.

      History:   L. 1980, ch. 179, § 3; July 1.