This bill authorizes counties in Kansas to impose an earnings tax on individuals employed within the county and on residents working outside the county, with a maximum rate of 1% per annum. The revenue generated from this tax is designated for general county purposes and is intended to reduce the reliance on ad valorem property taxes. The bill outlines the process for counties to levy this tax, which requires approval from a majority of the electors in the county through a public election. Additionally, it stipulates that any person exempt from state income tax will also be exempt from the earnings tax, and it allows for credits against the earnings tax for individuals who have already paid an earnings tax to another county.

The bill also includes provisions for the administration of the earnings tax, such as allowing counties to create deductions and exemptions, and requiring employers to collect and remit the tax. It mandates that counties must submit a list of employees residing within their boundaries to facilitate tax collection, while ensuring the confidentiality of this information. Furthermore, the bill amends existing law to clarify the powers of county commissioners regarding local legislation and repeals a previous section of the law that may conflict with the new provisions. Overall, the bill aims to provide counties with additional revenue-generating tools while ensuring accountability and transparency in the tax collection process.

Statutes affected:
As introduced: 45-229, 19-101a, 19-101b