Session of 2025
HOUSE BILL No. 2004
By Representative Francis
1-10

1 AN ACT concerning sales and compensating use tax; relating to city and
2 countywide retailers' sales tax; providing countywide retailers' sales tax
3 authority for Seward county for the purpose of financing the costs of
4 roadway and bridge construction, maintenance and improvement in the
5 county; amending K.S.A. 2024 Supp. 12-187, 12-189 and 12-192 and
6 repealing the existing sections.
7
8 Be it enacted by the Legislature of the State of Kansas:
9 Section 1. K.S.A. 2024 Supp. 12-187 is hereby amended to read as
10 follows: 12-187. (a) No city shall impose a retailers' sales tax under the
11 provisions of this act without the governing body of such city having first
12 submitted such proposition to and having received the approval of a
13 majority of the electors of the city voting thereon at an election called and
14 held therefor. The governing body of any city may submit the question of
15 imposing a retailers' sales tax and the governing body shall be required to
16 submit the question upon submission of a petition signed by electors of
17 such city equal in number to not less than 10% of the electors of such city.
18 (b) (1) The board of county commissioners of any county may submit
19 the question of imposing a countywide retailers' sales tax to the electors at
20 an election called and held thereon, and any such board shall be required
21 to submit the question upon submission of a petition signed by electors of
22 such county equal in number to not less than 10% of the electors of such
23 county who voted at the last preceding general election for the office of
24 secretary of state, or upon receiving resolutions requesting such an election
25 passed by not less than 2/3 of the membership of the governing body of
26 each of one or more cities within such county that contains a population of
27 not less than 25% of the entire population of the county, or upon receiving
28 resolutions requesting such an election passed by 2/3 of the membership of
29 the governing body of each of one or more taxing subdivisions within such
30 county that levy not less than 25% of the property taxes levied by all
31 taxing subdivisions within the county.
32 (2) The board of county commissioners of Anderson, Atchison,
33 Barton, Brown, Butler, Chase, Cowley, Cherokee, Crawford, Ford,
34 Franklin, Grant, Jefferson, Linn, Lyon, Marion, Miami, Montgomery,
35 Neosho, Osage, Ottawa, Reno, Riley, Saline, Seward, Sumner, Thomas,
36 Wabaunsee, Wilson and Wyandotte counties may submit the question of
 HB 2004 2
1 imposing a countywide retailers' sales tax and pledging the revenue
2 received therefrom for the purpose of financing the construction or
3 remodeling of a courthouse, jail, law enforcement center facility or other
4 county administrative facility, to the electors at an election called and held
5 thereon. The tax imposed pursuant to this paragraph shall expire when
6 sales tax sufficient to pay all of the costs incurred in the financing of such
7 facility has been collected by retailers as determined by the secretary of
8 revenue. Nothing in this paragraph shall be construed to allow the rate of
9 tax imposed by Butler, Chase, Cowley, Lyon, Montgomery, Neosho, Riley,
10 Sumner or Wilson county pursuant to this paragraph to exceed or be
11 imposed at any rate other than the rates prescribed in K.S.A. 12-189, and
12 amendments thereto.
13 (3) (A) Except as otherwise provided in this paragraph, the result of
14 the election held on November 8, 1988, on the question submitted by the
15 board of county commissioners of Jackson county for the purpose of
16 increasing its countywide retailers' sales tax by 1% is hereby declared
17 valid, and the revenue received therefrom by the county shall be expended
18 solely for the purpose of financing the Banner Creek reservoir project. The
19 tax imposed pursuant to this paragraph shall take effect on the effective
20 date of this act and shall expire not later than five years after such date.
21 (B) The result of the election held on November 8, 1994, on the
22 question submitted by the board of county commissioners of Ottawa
23 county for the purpose of increasing its countywide retailers' sales tax by
24 1% is hereby declared valid, and the revenue received therefrom by the
25 county shall be expended solely for the purpose of financing the erection,
26 construction and furnishing of a law enforcement center and jail facility.
27 (C) Except as otherwise provided in this paragraph, the result of the
28 election held on November 2, 2004, on the question submitted by the
29 board of county commissioners of Sedgwick county for the purpose of
30 increasing its countywide retailers' sales tax by 1% is hereby declared
31 valid, and the revenue received therefrom by the county shall be used only
32 to pay the costs of: (i) Acquisition of a site and constructing and equipping
33 thereon a new regional events center, associated parking and infrastructure
34 improvements and related appurtenances thereto, to be located in the
35 downtown area of the city of Wichita, Kansas, (the "downtown arena");
36 (ii) design for the Kansas coliseum complex and construction of
37 improvements to the pavilions; and (iii) establishing an operating and
38 maintenance reserve for the downtown arena and the Kansas coliseum
39 complex. The tax imposed pursuant to this paragraph shall commence on
40 July 1, 2005, and shall terminate not later than 30 months after the
41 commencement thereof.
42 (D) Except as otherwise provided in this paragraph, the result of the
43 election held on August 5, 2008, on the question submitted by the board of
 HB 2004 3
1 county commissioners of Lyon county for the purpose of increasing its
2 countywide retailers' sales tax by 1% is hereby declared valid, and the
3 revenue received therefrom by the county shall be expended for the
4 purposes of ad valorem tax reduction and capital outlay. The tax imposed
5 pursuant to this paragraph shall terminate not later than five years after the
6 commencement thereof.
7 (E) Except as otherwise provided in this paragraph, the result of the
8 election held on August 5, 2008, on the question submitted by the board of
9 county commissioners of Rawlins county for the purpose of increasing its
10 countywide retailers' sales tax by 0.75% is hereby declared valid, and the
11 revenue received therefrom by the county shall be expended for the
12 purposes of financing the costs of a swimming pool. The tax imposed
13 pursuant to this paragraph shall terminate not later than 15 years after the
14 commencement thereof or upon payment of all costs authorized pursuant
15 to this paragraph in the financing of such project.
16 (F) The result of the election held on December 1, 2009, on the
17 question submitted by the board of county commissioners of Chautauqua
18 county for the purpose of increasing its countywide retailers' sales tax by
19 1% is hereby declared valid, and the revenue received from such tax by the
20 county shall be expended for the purposes of financing the costs of
21 constructing, furnishing and equipping a county jail and law enforcement
22 center and necessary improvements appurtenant to such jail and law
23 enforcement center. Any tax imposed pursuant to authority granted in this
24 paragraph shall terminate upon payment of all costs authorized pursuant to
25 this paragraph incurred in the financing of the project described in this
26 paragraph.
27 (G) The result of the election held on April 7, 2015, on the question
28 submitted by the board of county commissioners of Bourbon county for
29 the purpose of increasing its retailers' sales tax by 0.4% is hereby declared
30 valid, and the revenue received therefrom by the county shall be expended
31 solely for the purpose of financing the costs of constructing, furnishing
32 and operating a courthouse, law enforcement center or jail facility
33 improvements. Any tax imposed pursuant to authority granted in this
34 paragraph shall terminate upon payment of all costs authorized pursuant to
35 this paragraph incurred in the financing of the project described in this
36 paragraph.
37 (H) The result of the election held on November 7, 2017, on the
38 question submitted by the board of county commissioners of Finney
39 county for the purpose of increasing its countywide retailers' sales tax by
40 0.3% is hereby declared valid, and the revenues of such tax shall be used
41 by Finney county and the city of Garden City, Kansas, as agreed in an
42 interlocal cooperation agreement between the city and county, and as
43 detailed in the ballot question approved by voters. The tax imposed
 HB 2004 4
1 pursuant to this subparagraph shall be levied for a period of 15 years from
2 the date it is first levied.
3 (I) The result of the election held on November 3, 2020, on the
4 question submitted by the board of county commissioners of Cherokee
5 county for the purpose of increasing its retailers' sales tax by 0.5% is
6 hereby declared valid, and the revenue received therefrom by the county
7 shall be expended solely for the purpose of financing: (i) Ambulance
8 services within the county; (ii) renovations and maintenance of county
9 buildings and facilities; or (iii) any other projects within the county
10 deemed necessary by the governing body of Cherokee county. The tax
11 imposed pursuant to this subparagraph shall terminate prior to January 1,
12 2033.
13 (4) The board of county commissioners of Finney and Ford counties
14 may submit the question of imposing a countywide retailers' sales tax at
15 the rate of 0.25% and pledging the revenue received therefrom for the
16 purpose of financing all or any portion of the cost to be paid by Finney or
17 Ford county for construction of highway projects identified as system
18 enhancements under the provisions of K.S.A. 68-2314(b)(5), and
19 amendments thereto, to the electors at an election called and held thereon.
20 Such election shall be called and held in the manner provided by the
21 general bond law. The tax imposed pursuant to this paragraph shall expire
22 upon the payment of all costs authorized pursuant to this paragraph in the
23 financing of such highway projects. Nothing in this paragraph shall be
24 construed to allow the rate of tax imposed by Finney or Ford county
25 pursuant to this paragraph to exceed the maximum rate prescribed in
26 K.S.A. 12-189, and amendments thereto. If any funds remain upon the
27 payment of all costs authorized pursuant to this paragraph in the financing
28 of such highway projects in Finney county, the state treasurer shall remit
29 such funds to the treasurer of Finney county and upon receipt of such
30 moneys shall be deposited to the credit of the county road and bridge fund.
31 If any funds remain upon the payment of all costs authorized pursuant to
32 this paragraph in the financing of such highway projects in Ford county,
33 the state treasurer shall remit such funds to the treasurer of Ford county
34 and upon receipt of such moneys shall be deposited to the credit of the
35 county road and bridge fund.
36 (5) The board of county commissioners of any county may submit the
37 question of imposing a retailers' sales tax at the rate of 0.25%, 0.5%,
38 0.75% or 1% and pledging the revenue received therefrom for the purpose
39 of financing the provision of health care services, as enumerated in the
40 question, to the electors at an election called and held thereon. Whenever
41 any county imposes a tax pursuant to this paragraph, any tax imposed
42 pursuant to subsection (a)(2) by any city located in such county shall
43 expire upon the effective date of the imposition of the countywide tax, and
 HB 2004 5
1 thereafter the state treasurer shall remit to each such city that portion of the
2 countywide tax revenue collected by retailers within such city as certified
3 by the director of taxation. The tax imposed pursuant to this paragraph
4 shall be deemed to be in addition to the rate limitations prescribed in
5 K.S.A. 12-189, and amendments thereto. As used in this paragraph, health
6 care services shall include, but not be limited to, the following: Local
7 health departments, city or county hospitals, city or county nursing homes,
8 preventive health care services including immunizations, prenatal care and
9 the postponement of entry into nursing homes by home care services,
10 mental health services, indigent health care, physician or health care
11 worker recruitment, health education, emergency medical services, rural
12 health clinics, integration of health care services, home health services and
13 rural health networks.
14 (6) The board of county commissioners of Allen county may submit
15 the question of imposing a countywide retailers' sales tax at the rate of
16 0.5% and pledging the revenue received therefrom for the purpose of
17 financing the costs of operation and construction of a solid waste disposal
18 area or the modification of an existing landfill to comply with federal
19 regulations to the electors at an election called and held thereon. The tax
20 imposed pursuant to this paragraph shall expire upon the payment of all
21 costs incurred in the financing of the project undertaken. Nothing in this
22 paragraph shall be construed to allow the rate of tax imposed by Allen
23 county pursuant to this paragraph to exceed or be imposed at any rate other
24 than the rates prescribed in K.S.A. 12-189, and amendments thereto.
25 (7) (A) The board of county commissioners of Clay and Miami
26 county may submit the question of imposing a countywide retailers' sales
27 tax at the rate of 0.50% in the case of Clay county and at a rate of up to 1%
28 in the case of Miami county, and pledging the revenue received therefrom
29 for the purpose of financing the costs of roadway construction and
30 improvement to the electors at an election called and held thereon. Except
31 as otherwise provided, the tax imposed pursuant to this subparagraph shall
32 expire after five years from the date such tax is first collected. The result
33 of the election held on November 2, 2004, on the question submitted by
34 the board of county commissioners of Miami county for the purpose of
35 extending for an additional five-year period the countywide retailers' sales
36 tax imposed pursuant to this subsection in Miami county is hereby
37 declared valid. The countywide retailers' sales tax imposed pursuant to this
38 subsection in Clay and Miami county may be extended or reenacted for
39 additional five-year periods upon the board of county commissioners of
40 Clay and Miami county submitting such question to the electors at an
41 election called and held thereon for each additional five-year period as
42 provided by law.
43 (B) The board of county commissioners of Dickinson county may
 HB 2004 6
1 submit the question of imposing a countywide retailers' sales tax at the rate
2 of 0.5% and pledging the revenue received therefrom for the purpose of
3 financing the costs of roadway construction and improvement to the
4 electors at an election called and held thereon. The tax imposed pursuant
5 to this subparagraph shall expire after 10 years from the date such tax is
6 first collected.
7 (8) The board of county commissioners of Sherman county may
8 submit the question of imposing a countywide retailers' sales tax at the rate
9 of 1% and pledging the revenue received therefrom for the purpose of
10 financing the costs of street and roadway improvements to the electors at
11 an election called and held thereon. The tax imposed pursuant to this
12 paragraph shall expire upon payment of all costs authorized pursuant to
13 this paragraph in the financing of such project.
14 (9) (A) The board of county commissioners of Cowley, Crawford and
15 Woodson county may submit the question of imposing a countywide
16 retailers' sales tax at the rate of 0.5% in the case of Crawford and Woodson
17 county and at a rate of up to 0.25%, in the case of Cowley county and
18 pledging the revenue received therefrom for the purpose of financing
19 economic development initiatives or public infrastructure projects. The tax
20 imposed pursuant to this subparagraph shall expire after five years from
21 the date such tax is first collected.
22 (B) The board of county commissioners of Russell county may
23 submit the question of imposing a countywide retailers' sales tax at the rate
24 of 0.5% and pledging the revenue received therefrom for the purpose of
25 financing economic development initiatives or public infrastructure
26 projects. The tax imposed pursuant to this subparagraph shall expire after
27 10 years from the date such tax is first collected.
28 (10) The board of county commissioners of Franklin county may
29 submit the question of imposing a countywide retailers' sales tax at the rate
30 of 0.25% and pledging the revenue received therefrom for the purpose of
31 financing recreational facilities. The tax imposed pursuant to this
32 paragraph shall expire upon payment of all costs authorized in financing
33 such facilities.
34 (11) The board of county commissioners of Douglas county may
35 submit the question of imposing a countywide retailers' sales tax at the rate
36 of 0.25% and pledging the revenue received therefrom for the purposes of
37 conservation, access and management of open space; preservation of
38 cultural heritage; and economic development projects and activities.
39 (1