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Running a Business FAQ

What is local sales tax?

The county voters passed a 1.0% countywide sales tax in 1994.  The countywide sales tax goes to the county and cities based on formulas.  The main purpose of this tax for the county was to build a new jail and health facility, and to reduce ad valorem taxes.

Where do I buy a county road map?

Road maps are available at the Engineering Division office at the Public Works Department, 3755 East 25th Street, Lawrence, KS 66046. The various sizes available and their prices are as follows:

  • Road Map - 19" square - $5.00 + $0.46 (tax) = $5.46
  • Road Map - 8.5" x 11" - $0.25 + $0.03 (tax) = $0.28

Shipping and handling charges - depends on amount ordered - minimum charge is $1.00.

Who needs to list personal property for taxation?

K.S.A. 79-303 states "Every person, association, company or corporation who owns or holds, subject to his or her control, any taxable personal property is required by law to list the property for assessment."

If any person, association, company or corporation has in their possession or custody any taxable personal property belonging to others, it shall be their duty to list the property with the appraiser in the name of the owner of the property.

Who pays the taxes due on property I sold or purchased?

Except for certain motor vehicles, property tax due on personal property is the responsibility of the owner of record January 1 of each year. For real property, if not addressed in private contract, the buyer is responsible for the property tax if the property is sold on or after January 1 and before November 1. The seller is responsible for the property tax if purchased on or after November 1 and prior to January 1. (K.S.A. 79-1805) Private contracts between buyer and seller will often specify who pays the taxes.

Why is property taxed in Kansas?

Your tax dollars are used by local government to provide funding for roads, parks, fire protection, police protection, health and other services. Property taxes also fund public school districts. All property tax dollars received by the state are redistributed to public school districts or to educational building funds.