This bill amends Kansas law to grant Russell County the authority to impose a countywide retailers' sales tax at a rate of 0.5% specifically for financing economic development initiatives or public infrastructure projects. The tax is set to expire after a specified period, although the duration is not detailed in the text. The bill also outlines the procedures for counties to seek voter approval for such taxes, including requirements for petitions and resolutions from governing bodies. Additionally, it allows other counties to impose similar taxes for various purposes, such as health care services and roadway construction, while establishing conditions for enactment, including voter approval and adherence to existing tax rate caps.

Furthermore, the bill modifies existing law regarding the structure and limits of city and county retailers' sales taxes, specifying that city sales tax rates can be set in increments of 0.05% and capped at 2% for general purposes, while countywide sales taxes can be set in increments of 0.25% and capped at 1%. It emphasizes transparency by requiring that ballot propositions include a description of how tax revenues will be utilized. The bill also mandates that any county or city imposing a retailers' sales tax must use the state department of revenue for administration and collection, ensuring uniformity with the Kansas retailers' sales tax act. Additionally, it includes provisions for revenue handling, distribution, and the confidentiality of tax information, while repealing certain existing sections of law to facilitate these changes.

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