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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.