Terms Used In Kansas Statutes 79-1623

• 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

• Owned: includes a vendee in possession under a land contract, a life tenant, a beneficiary under a trust and one or more joint tenants or tenants in common. See Kansas Statutes 79-1616
• Property: includes personal and real property. See Kansas Statutes 77-201
• 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