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, with the tax set to expire seven years after its initial collection. It also includes amendments to existing statutes that govern the imposition of countywide retailers' sales taxes across various counties in Kansas, detailing the conditions under which county commissioners can propose tax measures to voters, including petition requirements and the approval process. The bill repeals certain sections of the law while introducing new provisions that clarify the intended uses of the tax revenue, such as for health care services and roadway construction.

Additionally, the bill allows other county boards of commissioners in Kansas to propose their own countywide retailers' sales taxes for specific purposes, with tax rates varying from 0.25% to 2.5% depending on the county. It establishes a framework for the apportionment of revenue collected from these taxes, ensuring that funds are allocated to cities within the counties and deposited into their general funds. The bill also outlines the responsibilities of the secretary of revenue and county clerks in managing the collected revenue and includes provisions for confidentiality regarding tax information. Certain sections of the Kansas Statutes Annotated are repealed, and the bill will take effect upon publication in the statute book.

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