The bill, SB 33, amends existing laws regarding the imposition of retailers' sales taxes by cities and counties in Kansas. It establishes that no city can impose such a tax without obtaining approval from a majority of its electors through an election, and mandates that the governing body must submit the question of imposing a sales tax if a petition signed by at least 10% of the city's electors is presented. For counties, the board of county commissioners can also propose a countywide retailers' sales tax under similar conditions. The bill introduces new provisions allowing counties to propose sales taxes for various purposes, including economic development and public infrastructure, while removing previous provisions that allowed certain counties to impose taxes for specific designated purposes.

Additionally, the bill sets a fixed maximum rate for city and countywide retailers' sales taxes, deleting previous provisions that allowed varying rates based on specific counties. It establishes a maximum of 1% for general purposes and 2% for special purposes, with a cumulative rate exceeding 3% permissible under certain conditions. The bill also emphasizes the requirement for public notice and elections for any new sales tax proposals, ensuring transparency and accountability. Furthermore, it includes amendments related to the retail sale of motor vehicles and adjustments to Kansas adjusted gross income calculations, streamlining tax regulations and clarifying the treatment of various income sources.

Statutes affected:
As introduced: 79-3603, 79-3603d
Version 2: 79-3651
H Sub for: 12-192, 74-8927
Conference Committee Report - Thu, Apr 9, 2026 - Amd to SB33: 12-187, 12-189, 12-191, 79-32