The bill grants Seward County the authority to impose a countywide retailers' sales tax to fund roadway and bridge construction, maintenance, and improvement. It includes provisions to eliminate certain election validations and provide exemptions for specific purchases and sales made by the Care to Share Cancer Support Group of Bourbon County, Kansas, Inc. The legislation amends several sections of the Kansas Statutes Annotated (K.S.A.) and repeals outdated sections, streamlining the process for counties to raise funds for essential projects while ensuring that specific exemptions and validations are addressed. Additionally, the bill outlines the procedures for county commissioners to propose sales tax rates for various purposes, subject to voter approval, and establishes guidelines for joint sales tax proposals. It introduces new exemptions for sales of tangible personal property and services for nonprofit organizations, including pregnancy resource centers and cancer support groups, while emphasizing compliance with tax regulations. The bill aims to enhance local funding for infrastructure and services through voter-approved sales taxes, while also refining definitions and criteria related to tax exemptions for agricultural processing and manufacturing.

Statutes affected:
As introduced: 12-187, 12-189, 12-192, 74-8927
As Amended by Senate Committee: 12-187, 12-189, 12-192, 74-8927, 79-3606