This bill amends existing Kansas law to grant Finney County the authority to impose a countywide retailers' sales tax specifically for financing the construction or remodeling of essential county facilities, such as courthouses, jails, and law enforcement centers. The process for the county's board of commissioners to submit the tax proposal to voters is outlined, requiring either a petition from a certain percentage of electors or resolutions from city governing bodies. The tax revenue will be dedicated to the specified projects and will expire once the necessary funds have been collected. Additionally, the bill allows other counties to impose similar sales taxes for various purposes, including health care services and roadway construction, while specifying the rates and conditions for expiration.

The bill also amends K.S.A. 12-187 to allow various county boards of commissioners in Kansas to set specific local retailers' sales tax rates, with some counties permitted to increase their rates by a specified percentage. It mandates that counties or cities levying a retailers' sales tax utilize the state department of revenue for administration and collection, ensuring consistency with the Kansas retailers' sales tax act. Furthermore, the bill establishes a framework for the collection and distribution of local sales tax revenues, requiring that all collected funds be credited to a designated county and city retailers' sales tax fund. It repeals K.S.A. 2024 Supp. 12-187 and 12-189, indicating a significant update to the legal framework governing local sales taxes in Kansas.

Statutes affected:
As introduced: 12-187, 12-189