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. Additionally, the bill allows other counties to propose similar taxes for various purposes, such as health care services and roadway construction, and outlines the process for county commissioners to submit tax proposals to voters, including petition requirements and necessary approvals.

The bill also makes significant amendments to existing statutes, including K.S.A. Supp. 12-187, 12-189, and 12-192, while repealing previous versions of these sections. It establishes maximum tax rates for different counties, specifies the administration and collection of these taxes through the state department of revenue, and mandates the distribution of revenue based on property tax levies and population ratios. Furthermore, it emphasizes transparency by requiring governing bodies to specify the intended use of tax revenue in ballot propositions and includes provisions for the retention of funds for specific projects. The bill will take effect upon publication in the statute book.

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