This bill amends Kansas law to grant Jackson County the authority to impose a countywide retailers' sales tax at a rate of 0.4% specifically for financing public infrastructure projects. It outlines the process for counties to propose such tax measures to voters, which can be initiated through a petition from a specified percentage of electors or resolutions from city governing bodies within the county. The tax will have a duration of seven years from its initial collection. Additionally, the bill allows other counties to impose sales taxes for various purposes, including health care services and roadway construction, with specific conditions for voter approval and expiration terms.

The legislation also establishes a framework for the administration and collection of these local sales taxes, ensuring compliance with state tax laws. It specifies maximum tax rates for different counties, such as up to 2% for Jackson County, and outlines the distribution of revenue collected from these taxes among the county and its cities based on property tax levies and population ratios. The bill includes provisions for the retention of funds for specific projects and mandates reporting requirements for county treasurers and clerks. Furthermore, it repeals certain sections of existing law to integrate the new provisions effectively and clarifies that specific revenue apportionment rules do not apply to certain funds, ensuring a comprehensive approach to local sales tax management.

Statutes affected:
As introduced: 12-187, 12-189, 12-192, 74-8927