150 opinions issued in 1989.
Attorney General Opinion No. 1989-150
Dec 27, 1989
An excise tax imposed on merchants, manufacturers, livestock producers and feedlot operators for the privilege of doing business in the state is not a tax on the property of these persons and thus is not violative of article 11, section 1(b)(2) which exempts merchants' and manufacturers' inventories and livestock from property taxation. Cited herein: K.S.A. 79-100lb; 79-1005 (repealed L. 1988, ch. 375, § 9); K.S.A. 79-3612; 79-3617; 1989 House Bill No. 2003, as amended by the House Committee of the Whole; Kan. Const., Art. 11, § 1.
Attorney General Opinion No. 1989-149
Dec 18, 1989
The Parsons Chamber of Commerce, Inc. is not subject to the provisions of the Kansas Open Meetings Act in administering the county motel bed tax funds. While the Chamber expends public funds, it is not a legislative or administrative agency of the state or its political and taxing subdivisions.
Attorney General Opinion No. 1989-148
Dec 18, 1989
ROBERT T. STEPHAN ATTORNEY GENERAL December 18, 1989 ATTORNEY GENERAL OPINION NO. 89- 148 The Honorable Debara K. Schauf State Representative, Eighty-First District P.O. Box 68 Mulvane, Kansas 67110 Re: Taxation--Property Exempt from Taxation--Property Exempt from Taxation; Merch…