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Distribution Description
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Statutory Distribution Dates
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State Treasurer's Distribution Dates
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Distributed to Whom?
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Who Calculates Distributed Amount?
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When Should Counties Distribute?
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Local Ad Valorem Tax Reduction Fund (LAVTRF) - FY97 limited to 101.4% of FY 96
distributed amount. State sales tax distribution based 1/2 on population and 1/2 on
tangible valuation.
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Jan. 15
July 15
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Same as statute
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Counties
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Department of Administration & Treasurer
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Upon receipt from the State
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County & City Revenue Sharing Fund (CCRSF) - FY97 limited to 101.4% of FY 96
distributed amount. State sales tax distribution based 1/2 on population and 1/2 on
tangible valuation.
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July 15
Dec. 10
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Same as statute
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Counties & Cities
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Department of Administration & Treasurer
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N/A
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Local Alcoholic Liquor Collections of the liquor private club tax - state keeps 5% for SGF &
5% for the community alcoholism programs fund. Distributed to locality in which the club
resides. Certain funds collected in cities less than 6,000 are distributed to the county.
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Mar. 15
June 15
Sept. 15
Dec. 15
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Same as statute
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Counties & Cities
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Kansas Department of Revenue
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N/A
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Special City & County Highway Distribution - Collections of the state's motor fuel
gallonage tax plus certain demand transfers from the SGF. Factors of calculations include avg.
miles of travel; total miles of road; registration fees collected.
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Jan. 15
Apr. 15
July 15
Oct. 15
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Shortly after statutory date
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Counties & Cities
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Department of Administration & Treasurer
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N/A
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Highway Equalization Distribution - $2.5 million collected from state's motor fuel
gallonage tax is distributed to counties either to make up a deficit or on the regular
calculation method.
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April 15
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Same as statute
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Counties
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Treasurer
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N/A
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Rental Motor Vehicle Excise Tax - Excise tax collections distributed to counties
where transaction took place.
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June 30
Nov. 30
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Same as statute
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Counties
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Kansas Department of Revenue
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Upon receipt from State
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Transient Guest Tax - Guest tax collections distributed to localities where
transaction took place.
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Jan. 30
Apr. 30
July 30
Oct. 30
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Same as statute
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Counties & Cities
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Kansas Department of Revenue
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N/A
|
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Local Retail Sales & Compensating Use tax - Local sales & use taxes collections
have historically been distributed monthly since the funds are truly local moneys.
Funds are distributed according to Dept of Revenue instructions.
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At least quarterly
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Monthly - toward the end of the month
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Counties & Cities; in general, cities within a county receive 1/2 of the county's levied sales tax.
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Kansas Department of Revenue
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N/A
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Estimate Description
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Statutory Dates
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State Treasurer's Dates
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Distributed to Whom?
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Who Calculates Estimated Amount?
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When Should Counties Distribute?
|
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LAVTFR Estimate
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None
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No later than May 15
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County Treasurers
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State Treasurer
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by June 1
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CCRSF Estimate
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None
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No later than May 15
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County Treasurers
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State Treasurer
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by June 1
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Alcohol Estimate
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None
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No later than May 15
|
County Treasurers
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State Treasurer
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by June 1
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