65-34,150. Environmental surcharge, gross receipts tax; disposition of proceeds.
65-34,150
65-34,150. Environmental surcharge, gross receiptstax; disposition ofproceeds.(a) Subject to the provisions of K.S.A. 65-34,152, andamendmentsthereto, there is herebyimposed an environmental surcharge in theform of a gross receipts tax for the privilege of engaging in the business oflaundering and drycleaning garments and other household fabrics inthis state. The tax shall be at a rate of 2.5% of the grossreceipts received from drycleaning or laundering services. The taxshall be paid by the consumer to the retailer and it shall be the duty of theretailer to collect from the consumer the full amount of the tax imposed or anamount as nearly as possible or practicable to the average thereof.
(b) Gross receipts otherwise taxable pursuant to this sectionshall be exempt from the tax imposed bythis section if they arise from:
(1) Services rendered through a coin-operated device, whether automatic ormanually operated, available for use by the general public;
(2) the laundering without use of drycleaning solvents of uniforms, linensor othertextiles for commercial purposes, including any rental of uniforms, linens ordust control materials; or
(3) charges or services toentities that qualify for exemption from retailers' sales tax on laundering anddrycleaning services pursuant to K.S.A. 79-3606, and amendments thereto.
(c) The tax imposed by this section shall be imposed on the same tax base asthe Kansas retailers' sales tax and shall be in addition to all other state andlocal sales or excise taxes.
(d) The secretary of revenue shall remit the taxes paid underthis acttothe state treasurer in accordance with the provisions of K.S.A.75-4215,and amendments thereto. Upon receipt of each such remittance, the statetreasurer shall deposit the entire amount in the statetreasuryto thecredit of the fund. For the purpose of thissection, the proceeds of the tax shall include all funds collected and receivedby the director of taxation pursuant to this section, including interest andpenalties on delinquent taxes.
(e) Every retailer liable for the payment of taxes imposed by this sectionshall reportthe taxes for the same periods and at the same time as the returns that theretailer files under the Kansas retailers' sales tax act, as prescribed byK.S.A. 79-3607, and amendments thereto. Each retailer shall report thetaximposed by this act on a form prescribed by the secretary of revenue.
(f) All taxes imposed by this section and not paid at or before the timetaxes are due from the retailer under the Kansas retailers' sales tax act shallbedeemed delinquent and shall bear interest at the rate prescribed by subsection(a) of K.S.A. 79-2968, and amendments thereto, from the due dateuntil paid. Inaddition, there ishereby imposed upon all amounts of such taxes remaining due and unpaid afterthe due date a penalty on the unpaid balance of the taxes due in the amountsand percentages prescribed by K.S.A. 79-3615, and amendments thereto.
(g) Whenever any taxpayer or person liable to pay tax imposed by thissectionrefuses or neglects to pay the tax, the amount of the tax, including anyinterestor penalty, shall be collected in the manner provided by law for collection ofdelinquent taxes under the Kansas retailers' sales tax act.
(h) Insofar as not inconsistent with this act, the provisions of the Kansasretailers' sales tax act shall apply to the taximposed by this section.
(i) The secretary of revenue is hereby authorized to administer and enforcethe provisions of this section and to adopt such rules andregulations as may be necessary to carry out the responsibilities of thesecretary of revenue under this section.
History: L. 1995, ch. 162, § 10;L. 1999, ch. 102, § 5;L. 2001, ch. 5, § 252; July 1.