SESSION OF 2023
SUPPLEMENTAL NOTE ON HOUSE BILL NO. 2421
As Recommended by House Committee on
Taxation

Brief*
HB 2421 would authorize the Board of County
Commissioners of Grant County to submit to the voters of the
county a question of imposing a countywide sales tax at a
rate of up to 2.0 percent for the purpose of financing the
construction or remodeling of a courthouse, jail, law
enforcement facility, or other county administrative facility.
The tax would expire upon the proceeds of the tax being
sufficient to pay the costs incurred in the financing of such
facility.
The proceeds of the tax would not be subject to
apportionment with the cities of Grant County.

Background
The bill was introduced by the House Committee on
Taxation at the request of Representative Younger.

House Committee on Taxation
In the House Committee hearing, proponent testimony
was provided by a representative of the Board of County
Commissioners of Grant County, generally stating the
county’s jail was out of date and the county wanted to finance

____________________
*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
http://www.kslegislature.org
its replacement with sales tax rather than other revenue
sources.
Written-only proponent testimony was provided by a
representative of the Kansas Association of Counties.
No other testimony was provided.
The House Committee recommended the bill be placed
on the Consent Calendar.

Fiscal Information
According to the fiscal note prepared by the Division of
the Budget on the bill, the Department of Revenue indicates
enactment of the bill would have no state fiscal effect and
would only affect local sales tax collections in Grant County.
Taxation; sales tax; sales tax authority; Grant County; jail


2- 2421


Statutes affected:
As introduced: 12-187, 12-189