Kansas AG Opinions, 2024

To be a “qualified employer” for purposes of the Kansas Aviation/Aerospace Tax Credit, an entity’s “principal business activity” must “involve[ ] the aviation sector.” This means that an entity’s primary or predominant business activities must be closely related to the aviation sector. The fact that Wichita State University has some connections to the aviation sector does not make it a “qualified employer” when those ties do not predominate over its other business activities.

County election officers may constitutionally prohibit electioneering on private property within 250 feet of a polling place on election day.

The Transient Guest Tax Act is a nonuniform act. As such, a county may exempt itself from provisions of the Act under its home-rule powers through a charter ordinance or resolution. Sherman County’s Charter Resolution No. 18 was a permissible use of its statutory authority. However, once it exempted itself, Sherman County cannot then require the Kansas Department of Revenue to collect the tax.

Although the Kansas Legislature may legally permit a city to impose its land subdivision requirements on county residents within three miles of city limits, it should be cautious when granting cities extraterritorial authority.