Senate Substitute for HB 2316 by Committee on Assessment and Taxation - Expanding the eligible uses for the 0% state rate for sales tax for certain utilities and providing for the levying of such tax by cities, counties and Washburn university of Topeka, authorizing cities and counties to exempt sales of such utilities from such city or county taxes, providing a back-to-school sales tax holiday for sales of certain school supplies, computers and clothing and exempting certain purchases and sales by the Johnson county Christmas bureau association, excluding manufacturers' coupons from the sales or selling price, removing the expiration on manufacturer cash rebates on motor vehicles, discontinuing an Atchison countywide retailers' sales tax, allowing counties to decide whether to apportion revenue received for general purposes between the county and cities located therein, discontinuing the first 15 days of the month remittance requirements for certain retailers and increasing the sales tax collection thresholds relating to time frames for filing returns by certain retailers.