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 added 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 outlines alternative apportionment methods for specific counties, such as Johnson, Montgomery, and Phillips, where revenues from certain sales taxes will be retained by the county for specific purposes. It also clarifies the definition of "total tangible property tax levies" and establishes reporting requirements for county treasurers and clerks regarding the revenue collected. 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: 12-192, 74-8927