The bill amends Kansas law to grant Finney County the authority to impose a countywide retailers' sales tax for the construction or remodeling of county facilities, such as courthouses and jails. It also allows Pawnee County to impose a similar tax specifically for healthcare services and public safety operations. The legislation outlines the process for county commissioners to propose these taxes to voters, requiring petitions or resolutions, and specifies that the tax revenue can be used for public safety, healthcare, and infrastructure projects. The bill includes amendments to K.S.A. 2024 Supp. 12-187, 12-189, and 12-192, while repealing existing sections.

Additionally, the bill establishes a framework for various counties to set specific rates for their retailers' sales taxes, with provisions for collaboration on tax proposals and requirements for public notice. It allows counties to retain all revenue collected from these taxes for their pledged purposes and mandates that the state Department of Revenue administers the collection and enforcement of the taxes. The bill also clarifies that certain apportionment provisions do not apply to specific revenues, ensuring that funds are allocated according to established formulas. Overall, the legislation aims to enhance local funding options for essential services and infrastructure improvements in the specified counties.

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