Chapter 74 — STATE BOARDS, COMMISSIONS AND AUTHORITIES

74-8816. Occupation licenses. (a) The commission shall require occupation licenses for: (1) Any owner of a horse or greyhound participating in a race conducted by an organization licensee; (2) any person whose work, in whole or in part, is conducted within a racetrack facility ow…

74-8817. Concessionaire licenses. (a) No organization licensee or facility manager licensee shall permit any business not owned and operated by the organization licensee to sell goods or services within a racetrack facility where the organization licensee conducts race meetings u…

74-8818. Stewards and racing judges. (a) The commission shall appoint at least three individuals to serve as stewards or racing judges at each horse or greyhound race meeting, but not more than three such stewards or judges shall be on duty at any one time at any racing performan…

74-8819. Parimutuel wagering. (a) Organizations licensed pursuant to K.S.A. 74-8813 or 74-8814, and amendments thereto, may conduct parimutuel wagering on the results of horse and greyhound races held on dates and at racetrack facilities approved by the commission and on simulcas…

74-8820. Payment of purses. (a) An organization licensee shall be required to pay a minimum purse equal to at least 4/18 of the total takeout on all parimutuel pools from live greyhound races conducted by the licensee, computed weekly, and 6/18 of the total takeout on all parimut…

74-8821. Breakage. (a) The breakage deducted from the amounts paid to winning ticket holders for each parimutuel pool shall be computed by the organization licensee and disbursed as set forth in this section. An accounting of the amount and disposition of the breakage shall be ma…

74-8822. Unclaimed winning tickets. (a) Any person who claims to be entitled to any part of a parimutuel pool conducted by an organization licensee and who fails to claim the money due such person prior to the completion of the race meeting at which the pool was formed may file w…

74-8823. Tax on parimutuel wagering. (a) There is hereby imposed a tax on the gross sum wagered by the parimutuel method as follows: (1) Of the total daily takeout from parimutuel pools for live horse races conducted in this state, a tax at the rate of 3/18; (2) except as provide…

74-8823a. History: L. 1987, ch. 112, § 23; L. 1992, ch. 286, § 11; Repealed, L. 1993, ch. 79, § 2; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived S…

74-8824. Tax on racetrack admissions. (a) There is hereby imposed a tax on admissions to race meetings at the rate of 10% of: (1) The amount received from charges for admissions, excluding any amount paid for retailers' sales tax thereon or for the tax imposed by subsection (b); …

74-8825. State preemption, taxes and fees. (a) The power to regulate, license and tax the management, operation and conduct of and participation in horse racing and greyhound racing, and parimutuel wagering thereon and racetrack facilities therefor, is hereby vested exclusively i…

74-8826. State racing fund; authorized uses. (a) There is hereby created the state racing fund in the state treasury. (b) Except as otherwise provided by K.S.A. 74-8824 and 74-8835, and amendments thereto, all taxes on parimutuel wagering, admissions tax, application fees, licens…

74-8827. Racing reimbursable expense fund. (a) There is hereby created the racing reimbursable expense fund in the state treasury. (b) All fees for processing fingerprints of licensees and reimbursements from licensees for the services of assistant animal health officers, steward…

74-8828. Racing applicant deposit fund. (a) There is hereby established in the state treasury the racing applicant deposit fund. (b) Moneys credited to the racing applicant deposit fund shall be used only to make transfers as authorized by subsection (c) and to pay refunds of dep…

74-8829. Kansas horse breeding development fund; authorized uses. (a) There is hereby created in the state treasury the Kansas horse breeding development fund to which moneys shall be credited as provided by this act. Expenditures from such fund shall be made in accordance with a…

74-8830. Registration of horses; membership of registering agency. (a) The commission shall, by rules and regulations: (1) Qualify stallions for participation in Kansas-registered stallion awards; (2) provide for the registration of Kansas-domiciled mares, Kansas-domiciled stalli…

74-8831. Greyhound breeding development fund; greyhound tourism fund; expenditures from such funds. (a) There is hereby created in the state treasury the Kansas greyhound breeding development fund to which moneys shall be credited as provided by this act. Expenditures from such f…

74-8832. Registration of greyhounds. (a) The commission shall, by rules and regulations, establish a schedule of fees for the registration of Kansas-whelped greyhounds which, together with the amount provided pursuant to K.S.A. 74-8830, and amendments thereto, shall be sufficient…

74-8833. Resident racing program. The commission shall provide by rules and regulations for the establishment of a Kansas resident racing program. History: L. 1987, ch. 112, § 32; May 28. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Document…

74-8834. Severability. If any provision of this act or the application thereof to any person or circumstances is held invalid, the invalidity shall not affect other provisions or applications of the act which can be given effect without the invalid provision or application and, t…

74-8835. Racing investigative expense fund. (a) There is hereby created the racing investigative expense fund in the state treasury. (b) All amounts, other than the application fee, which the commission collects from applicants for licensure pursuant to subsection (a) of K.S.A. 7…

74-8836. Simulcasting; licensing and regulation. (a) Any organization licensee that schedules to conduct at least 150 days of live greyhound racing or 60 days of live or simulcast horse racing during a calendar year or a fair association that conducts fewer than 22 days of live g…

74-8837. Racing or wagering equipment or services licenses. (a) No organization licensee or facility manager licensee shall permit any business not owned and operated by the organization licensee to provide integral racing or wagering equipment or services, as designated by the c…

74-8838. Horse fair racing benefit fund; authorized uses. (a) The state treasurer shall credit 1/3 of the taxes on the takeout from parimutuel pools for simulcast races, as certified by the executive director, to the horse fair racing benefit fund, which is hereby created in the …

74-8838a. Same; transfer of moneys. On the effective date of this act, the director of accounts and reports shall transfer all moneys in the county fair horse racing benefit fund to the horse fair racing benefit fund. On the effective date of this act, all liabilities of the coun…

74-8839. Advertisement or promotion of parimutuel wagering, minors. No licensee of the Kansas racing commission shall recruit for employment or as a volunteer any person under 18 years of age for the purpose of appearing, being heard or being quoted in any advertising or promotio…

74-8840. History: L. 1994, ch. 40, § 1; Repealed, L. 2004, ch. 136, § 2; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents US…

74-8841. Exemption from subdivision regulations; application of fire prevention code. (a) A racetrack facility shall not be subject to subdivision regulations of a city but shall be subject to the Kansas fire prevention code adopted by the state fire marshal. (b) This section sha…

74-8842. Greyhound promotion and development fund. (a) The Kansas racing and gaming commission shall establish a greyhound promotion and development fund which shall be funded through a voluntary greyhound purse checkoff program which shall provide for the deduction of 2% from al…

74-8843. Historical horse race machines; authorization; requirements; limitations. (a) Wagering on one or more historical horse races is hereby authorized and may be conducted in accordance with the provisions of the Kansas parimutuel racing act. (b) Parimutuel wagering on histor…

74-8844. Action for breach of lottery gaming facility management contract; jurisdiction; limitation on claims and damages; payment of certain danages by facility manager licensee; privilege fee repayment fund established. (a) Prior to the operation of any historical horse race ma…

74-8845. Severability clause. The provisions of K.S.A. 2025 Supp. 74-8843 and 74-8844, and amendments thereto, are hereby declared to be severable. If any part or provision of K.S.A. 2025 Supp. 74-8843 and 74-8844, and amendments thereto, is held to be void, invalid or unconstitu…

[Repealed or reserved.]

74-8901. Citation of act. The provisions of this act shall be cited as the Kansas development finance authority act. History: L. 1987, ch. 57, § 1; May 28. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR …

74-8902. Definitions. The following words or terms used in this act shall have the following meanings unless a different meaning clearly appears from the context: (a) "Act" means the Kansas development finance authority act. (b) "Authority" means the Kansas development finance au…

74-8902a. History: L. 1987, ch. 57, § 2; L. 1989, ch. 248, § 1; L. 1995, ch. 125, § 1; L. 1998, ch. 143, § 42; Repealed, L. 1999, ch. 158, § 15; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF …

74-8903. Kansas development finance authority; creation; board of directors, composition, appointment, terms, chairperson, vice-chairperson; president; officers and employees; meetings; surety bonds, requirements; expenses; use of funds; dissolution. (a) There is hereby created, …

74-8904. Same; general powers of authority. Except as otherwise limited by this act, the authority shall have the following powers to: (a) Sue and be sued; (b) have a seal and alter such seal; (c) make and alter bylaws for its organization and internal management; (d) adopt such …

74-8905. Same; issuance of bonds; authorized projects; limitations and conditions; proceeds, disposition. (a) The authority may issue bonds, either for a specific activity or on a pooled basis for a series of related or unrelated activities or projects duly authorized by a politi…

74-8905a. History: L. 1987, ch. 57, § 5; L. 1988, ch. 320, § 10; L. 1989, ch. 248, § 2; L. 1993, ch. 88, § 1; L. 1994, ch. 130, § 7; L. 1995, ch. 125, § 2; L. 1996, ch. 205, § 14; L. 1998, ch. 143, § 43; Repealed, L. 2000, ch. 176, § 5; May 25. Previous | Next LEGISLATIVE COORDIN…

74-8906. Same; authorizing resolution; types, terms and conditions of bonds; trust indenture authorized; contract constituted by resolution and trust indenture. (a) Bonds issued shall be authorized by resolution of the authority. The bonds may be issued as registered bonds or cou…

74-8907. Same; manner of bond sale; execution of bonds; seal of authority; payment of bonds, obligation of authority, security. (a) The bonds may be sold in such manner, either at public or private sale, and upon such terms as the authority shall determine to be reasonable and ex…

74-8908. Bonds and interest exempt from taxation. Any bonds issued under the provisions of this act and the interest paid thereon, unless specifically declared to be taxable in the authorizing resolution, shall be exempt from all state, county and municipal taxes, and the exempti…

74-8909. Pledges of authority valid and binding. Any pledge of revenues, moneys, funds or other property made by the authority shall be valid and binding from the time when such pledge is made and the revenues, moneys, funds or other property so pledged and thereafter received by…

74-8910. Exemption from liability of director, officers and employees of authority. No director, employee or officer of the authority shall be liable personally for any reason arising from the service of such person as a director, employee or officer of the authority or any subsi…

74-8911. Special funds or accounts authorized. The authority may create and establish one or more special funds or accounts as appropriate to secure bonds issued hereunder, as determined by the authority. History: L. 1987, ch. 57, § 11; May 28. Previous | Next LEGISLATIVE COORDIN…

74-8912. Refunding bonds authorized; disposition of proceeds; manner of sale and security. Bonds may be issued for the purpose of refunding, either at maturity or in advance of maturity, any bonds issued under this act. Such refunding bonds may either be sold or delivered in exch…

74-8913. Reports of authority to governor and legislature, when; contents. On or before the last day of November in each year, the authority shall make an annual report of its activities for the preceding fiscal year to the governor and to the legislature. Such report shall conta…

74-8914. Services to authority by state agencies and officers. All officers, departments, boards, agencies, divisions and commissions of the state are hereby authorized and empowered to render any and all of such services to the authority as may be within the area of their respec…

74-8915. Financial interest in contracts and agreements of authority prohibited. No officer, director or employee of the authority for purpose of personal gain shall have or attempt to have, directly or indirectly, any financial interest in any contract or agreement of the author…