This bill amends existing 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 revenue generated from this tax will be dedicated to these projects and will require voter approval through an election called by the county's board of commissioners. The tax is set to expire seven years after its initial collection. Additionally, the bill outlines provisions for other counties to propose similar taxes for various public purposes, detailing the necessary voter approval processes and stipulating that any existing city sales taxes will expire upon the implementation of a countywide tax.

The bill also amends K.S.A. 12-187 to allow county boards of commissioners in Kansas to set specific rates for local retailers' sales taxes, with maximum rates varying by county. It establishes that counties or cities levying a retailers' sales tax must utilize the state department of revenue for tax administration and collection. Furthermore, the bill clarifies the apportionment of revenue collected from these local sales taxes, ensuring that funds are distributed based on property tax levies and population, while also mandating that excess revenue beyond project costs be credited to the general fund of the respective city or county. Certain sections of the Kansas Statutes Annotated are repealed to accommodate these changes, and the bill will take effect upon publication in the statute book.

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