This bill amends Kansas law to grant Russell County the authority to impose a countywide retailers' sales tax specifically for financing costs associated with school district facilities. It outlines the procedures for counties to present the tax question to voters, requiring either a petition from a specified percentage of electors or resolutions from city governing bodies. The tax rate is capped at the limits set in K.S.A. 12-189. Additionally, the bill allows various counties to impose sales taxes for different purposes, such as public infrastructure and health care services, while repealing existing sections of K.S.A. related to these taxes to provide a comprehensive update.

Furthermore, the bill modifies the handling of revenue from the countywide retailers' sales tax, mandating that all collected revenue be retained by the county for its intended purpose unless specific apportionment provisions are included. It also allows cities in multiple counties to use the tax revenue to reduce their tangible property tax levies. The bill includes provisions for the secretary of revenue to inform county treasurers about state retailers' sales tax revenue and requires county clerks to provide information for revenue apportionment by December 31 each year. Overall, the legislation aims to enhance local tax flexibility while ensuring proper administration and equitable distribution of tax revenues.

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