This bill amends existing Kansas law to grant Pawnee County the authority to impose a countywide retailers' sales tax specifically for funding healthcare services and supporting public safety operations. It outlines the process for county commissioners to submit the tax question to voters, requiring either a petition from a certain percentage of voters or resolutions from city governing bodies. The bill also establishes that any city-imposed sales tax will expire upon the implementation of the countywide tax. Additionally, it allows various counties to set different sales tax rates for specific purposes, such as infrastructure projects and public safety, with voter approval required for enactment.

The bill further amends K.S.A. 12-187 to allow county boards of commissioners to establish specific rates for local retailers' sales taxes, with rates varying by county and purpose. It mandates that any county or city levying a retailers' sales tax must utilize the state department of revenue for administration and collection, ensuring consistency with state regulations. The bill also specifies the apportionment of revenue collected from these taxes, requiring that funds allocated to cities within a county be deposited into the respective city's general fund. It includes provisions for the responsibilities of the secretary of revenue and county clerks in managing the collected revenue and outlines the repeal of certain sections of the Kansas Statutes Annotated, with the bill taking effect upon publication.

Statutes affected:
As introduced: 12-187, 12-189, 12-192, 74-8927