The bill amends K.S.A. 2024 Supp. 12-192 to revise the apportionment of revenue received from countywide retailers' sales tax. It specifies that half of the revenue will be distributed among the county and cities based on their tangible property tax levies, with the stipulation that this apportionment will remain unchanged between July 1, 2025, and December 31, 2026. The other half will be allocated first to the county based on the population residing in unincorporated areas, and then to the cities based on their populations, excluding residents of the Fort Riley military reservation from the population count for cities in Riley County.

Additionally, the bill introduces specific provisions for Johnson County, Montgomery County, and Phillips County regarding the apportionment of sales tax revenue, allowing for certain revenues to be retained by the counties for specific purposes. It also clarifies the definition of "total tangible property tax levies" and outlines the responsibilities of county treasurers and clerks in reporting and managing the revenue. The bill repeals the previous version of K.S.A. 2024 Supp. 12-192, ensuring that the new provisions take effect upon publication in the statute book.

Statutes affected:
As Introduced: 12-192, 74-8927
As Amended by House Committee on Taxation: 12-192, 74-8927
As introduced: 12-192, 74-8927
As Amended by House Committee: 12-192, 74-8927