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Distributions Made to Cities and Counties

Past Distribution Data

We have created the ability to do various reports of monies we have distributed in the past..


Payment Processing Schedule

Distribution Description Statutory Distribution Dates State Treasurer's Distribution Dates Distributed to Whom? Who Calculates Distributed Amount? When Should Counties Distribute?
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. Jan. 15
July 15
Same as statute Counties Department of Administration & Treasurer Upon receipt from the State
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. July 15
Dec. 10
Same as statute Counties & Cities Department of Administration & Treasurer N/A
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. Mar. 15
June 15
Sept. 15
Dec. 15
Same as statute Counties & Cities Kansas Department of Revenue N/A
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. Jan. 15
Apr. 15
July 15
Oct. 15
Shortly after statutory date Counties & Cities Department of Administration & Treasurer N/A
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. April 15 Same as statute Counties Treasurer N/A
Rental Motor Vehicle Excise Tax - Excise tax collections distributed to counties where transaction took place. June 30
Nov. 30
Same as statute Counties Kansas Department of Revenue Upon receipt from State
Transient Guest Tax - Guest tax collections distributed to localities where transaction took place. Jan. 30
Apr. 30
July 30
Oct. 30
Same as statute Counties & Cities Kansas Department of Revenue N/A
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. At least quarterly Monthly - toward the end of the month Counties & Cities; in general, cities within a county receive 1/2 of the county's levied sales tax. Kansas Department of Revenue N/A

Estimate Description

Estimate Description Statutory Dates State Treasurer's Dates Distributed to Whom? Who Calculates Estimated Amount? When Should Counties Distribute?
LAVTFR Estimate None No later than May 15 County Treasurers State Treasurer by June 1
CCRSF Estimate None No later than May 15 County Treasurers State Treasurer by June 1
Alcohol Estimate None No later than May 15 County Treasurers State Treasurer by June 1