This bill amends Kansas law to empower Russell County to impose a countywide retailers' sales tax specifically for financing costs related to attendance centers or other school district facilities. It establishes the procedures for counties to present the tax question to voters, which can be initiated through a petition from a specified percentage of electors or resolutions from local governing bodies. The tax rate is set at 0.5% and will expire once the necessary funds for the designated projects are collected. Additionally, the bill allows other counties to impose similar sales taxes for various purposes, including public infrastructure and health care services, with varying tax rates and expiration conditions.

Furthermore, the bill modifies existing laws regarding the rates and purposes of city and county retailers' sales taxes, allowing for tax rates to be set in increments and establishing maximum rates for different counties. It outlines the administration and collection processes for these local sales taxes, mandates revenue distribution based on property tax levies and population, and emphasizes the confidentiality of tax information. The bill also includes provisions for the retention of excess revenue and repeals conflicting sections of the law, taking effect upon publication in the statute book.

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