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. The tax is set to expire seven years after its initial collection, ensuring a defined timeframe for its use. Additionally, the bill includes amendments to existing statutes that govern the imposition of countywide retailers' sales taxes across various counties in Kansas, clarifying the processes for county commissioners to propose tax measures to voters, the petition thresholds required, and the specific purposes for which the tax revenues can be utilized, such as health care services and roadway construction.

Moreover, the bill allows county boards of commissioners throughout Kansas to propose varying tax rates for specific projects, with some counties permitted to set rates as high as 2.5%. It establishes a framework for the administration and collection of these taxes through the state department of revenue and outlines the distribution of collected revenues to ensure proper allocation to county and city general funds. The legislation also includes provisions for the confidentiality of tax information and penalties for violations, while repealing certain sections of existing law to streamline the legal framework governing these tax measures. The bill will take effect upon publication in the statute book.

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