Kansas Statutes 79-1622. Information required in support of claim
Terms Used In Kansas Statutes 79-1622
- Act: means the COVID-19 retail storefront property tax relief act. See Kansas Statutes 79-1616
- Claimant: means a for-profit business, regardless of legal structure, who has filed a claim under the provisions of this act and who:
(A) Conducts a majority of its retail sales through customers' physical, on-site presence at a retail storefront property;
(B) was in operation on or prior to July 1, 2019, and filed a 2019 tax return;
(C) had at least $10,000 in annual revenues, including gross sales and receipts, in 2019;
(D) received less gross revenue in 2020 or 2021, as applicable, compared to 2019;
(E) was in active operations as of March 1, 2020; and
(F) has not received more than a total of $150,000 in prior COVID-19-related local, state or federal funding or any combination thereof. See Kansas Statutes 79-1616
- Gross rent: means the rental paid at arm's length solely for the right of occupancy of a retail storefront paid to a landlord, as expressly set out in the rental agreement, exclusive of charges for any utilities, services, furniture and furnishings or personal property appliances furnished by the landlord as a part of the rental agreement, whether or not expressly set out in the rental agreement. See Kansas Statutes 79-1616
- Property: includes personal and real property. See Kansas Statutes 77-201
- Property taxes accrued: means property taxes, exclusive of special assessments, delinquent interest and charges for service, levied on a claimant's retail storefront in 2020 or 2021, as applicable, by the state of Kansas and the political and taxing subdivisions of the state. See Kansas Statutes 79-1616
- Retail storefront: means the real property in this state, whether owned or rented, that is occupied by the claimant's business and where the claimant conducts retail sales through customers' physical, on-site presence. See Kansas Statutes 79-1616
(a) Every claimant under this act shall provide to the director of taxation, in support of a claim, reasonable proof of eligibility for the refund.
(b) Every claimant who is a retail storefront owner, or whose claim is based wholly or partly upon retail storefront ownership at some time during the calendar year, shall supply to the director of taxation, in support of a claim, the amount of property taxes levied upon the property claimed as a retail storefront and a statement that the property taxes accrued used for purposes of this act have been or will be paid by the claimant. Upon request by the director, such claimant shall provide a copy of the statement of property taxes levied upon the property claimed as a retail storefront.
(c) Every claimant who is a retail storefront renter, or whose claim is based wholly or partly upon retail storefront rental at some time during the calendar year, shall supply to the division, in support of a claim, a statement prescribed by the director certifying the amount of gross rent paid and that ad valorem property taxes were levied in full for that year on the property, all or a part of which was rented by the claimant.
(d) The information required to be furnished under subsection (b) or (c) shall be in addition to that required under subsection (a).