This bill amends Kansas law to grant Leavenworth County the authority to impose a countywide retailers' sales tax specifically for funding emergency management operations. 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 signed by at least 10% of the county's electors or resolutions from city governing bodies representing a significant portion of the county's population. 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 to ensure accountability and proper use of the generated revenue.

Furthermore, the bill sets regulations for the imposition of countywide retailers' sales taxes, allowing rates up to 1% and requiring voter approval for each tax. It includes provisions for extending or reenacting these taxes after their initial expiration, contingent upon voter consent. The bill clarifies the apportionment of revenue from these taxes, detailing distribution methods based on property tax levies and population, while emphasizing the confidentiality of tax information and establishing penalties for unauthorized disclosure. It also modifies revenue handling for Phillips County, ensuring that funds from the sales tax are retained for their intended purposes, and outlines the necessary procedures for revenue collection and distribution. The bill will take effect upon publication in the statute book.

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