This bill amends Kansas law to grant Labette County the authority to impose a countywide retailers' sales tax specifically for supporting fire departments. It modifies existing statutes K.S.A. 2025 Supp. 12-187, 12-189, and 12-192, while repealing previous sections. The bill establishes a process for county commissioners to present the tax proposal to voters, requiring either a petition from a certain percentage of voters or resolutions from city governing bodies. Additionally, it outlines provisions for other counties to impose similar taxes for various purposes, including public infrastructure, health care, and recreational facilities, with specified rates and expiration conditions.

Furthermore, the bill sets maximum rates for city and county retailers' sales taxes, with city taxes capped at 2% for general purposes and 1% for special purposes, while countywide taxes are generally limited to 1%. It mandates that local sales taxes be administered by the state department of revenue and includes specific revenue apportionment guidelines. The bill also clarifies the definition of "total tangible property tax levies" and establishes responsibilities for county treasurers and clerks in managing tax revenues. It emphasizes the confidentiality of tax information and includes penalties for unauthorized disclosures, with the act taking effect upon publication in the statute book.

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