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 allows other counties to propose similar sales taxes for various purposes, including health care services and roadway construction, requiring voter approval for any new tax proposals. The bill streamlines the legal framework by repealing conflicting sections of existing law.

Additionally, the bill establishes specific maximum tax rates for different counties, such as up to 2% for Jackson County, and outlines the administration and collection processes for these local sales taxes. It details the distribution of revenue, mandating that funds allocated to cities within a county be deposited into their general funds, while also allowing cities that span multiple counties to use the revenue to reduce local tax levies. The bill includes provisions for compliance enforcement and reporting by the director of taxation and county clerks, and it will take effect upon publication in the statute book.

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