TAXATION LAW

CCS/HCS/SS/SB 769– Includes provisions relating to the Jackson County Transit Authority and tax increment financing and enterprise zones. (Signed 7/10/12)

SCS/HB 1036 –Removes the first Tuesday after the first Monday in June as a date available for public elections. Currently, the first Tuesday after the first Monday in February is available for public elections. This act only allows bond elections to occur on that date.
 This act allows tax elections necessitated by a financial hardship due to a 5% or greater decline in per-pupil state revenue to a school district from the previous year, to be conducted at any time. (Signed 7/12/12)

SS/HCS/HB 1106 -This act modifies provisions relating to public offices of county collectors and county collector-treasurers that have statutory bond requirements.

COUNTY/CITY CONTRACTS IN JEFFERSON COUNTY - Allows Jefferson County officers to contract with municipalities in Jefferson County to perform the same type of duties for the municipality as the county officer is performing for the county. (See Local Government for a more complete summary of this bill). (Signed 7/10/12)

HB 1172 - Allow residential treatment agencies to apply for tax credits in an amount which does not exceed the amount of payments received by the agency from the Department of Social Services. The sunset on the residential treatment agency tax credit is extended from August 28, 2012, to December 31, 2015.
 Creates an income tax credit equal to fifty percent of the amount of an eligible donation made, on or after January 1, 2012, to a qualifying developmental disability care provider. A provider may apply to the Department of Social Services for the tax credits. The provisions of this act shall automatically sunset on December 31, 2016 unless reauthorized. (Signed 6/25/12)

SCS/HB 1504 -Modifies provisions of law regarding sales taxes in various areas including the:

METROPOLITAN PARK AND RECREATION DISTRICT

THE CITY OF PEVELY TRANSIENT GUEST TAX

THE BUCHANAN COUNTY THEATER, CULTURAL ARTS, AND ENTERTAINMENT DISTRICT

AND THE JACKSON COUNTY PARKS, TRAILS, AND GREENWAYS DISTRICT

MUNICIPAL LICENSE TAXES - Provides that generally the provisions of law regarding interest, penalties, and the statute of limitations provisions from the state sales tax law apply to delinquent municipal license taxes.

Also includes provisions relating to the:

KANSAS CITY CONVENTION AND TOURISM TAX

LIBRARY DISTRICT SALES TAX

SALES TAX REFUNDS - Modifies the procedures for seeking a refund of sales taxes. A purchaser is allowed to submit a claim for a refund of the sales tax directly to the Director of Revenue. The purchaser is allowed to appeal the decision to deny a refund within sixty days of the date the notice of denial is mailed. A decision of the director to deny a refund claim based solely on the issue of the exemption of the electronic transmission or delivery of computer software that occurred on or after January 1, 2007, will be appealable by the purchaser, if the purchaser appeals by September 28, 2012.

SALES AND USE TAX PAYMENT BY COMMON CARRIERS - Also extends the expiration date from December 31, 2013, to December 31, 2023, on provisions regarding the payment by common carriers of sales and use tax on aviation fuel and tangible personal property. (Signed 7/10/12)

HCS/HB 1661 – Modifies the current state income tax deduction for a small business that creates new jobs. (See Business Law). (Signed 6/27/12)

HCS/HB 1818 - Modifies the definition of residential property for property tax purposes to include time-share units, unless they are rented. Where time-share units are rented, the county assessor is required to consider only the percentage of use subject to sales tax as commercial property.
 Also requires county assessors to consider foreclosures and bank sales when establishing the value of parcels of real property for property tax purposes. (Signed 7/5/12)

HCS/HB 1900 – Modifies provisions relating to tax increment financing. Adds county sales taxes for emergency communications systems to the list of taxes that may not be deposited into a special allocation fund for the purposes of tax increment financing. (See State Government for a summary of additional provisions of this omnibus bill). (Vetoed 6/20/12)

HB 1909 - Modifies provisions of law relating to aviation.
 Extends the expiration date from December 31, 2013, to December 31, 2023, on provisions regarding the payment by common carriers of sales and use tax on aviation fuel and tangible personal property.
 A violation of the act is a class B misdemeanor. (Signed 7/12/12)