The bill, HB 2535, introduces significant amendments to the existing laws governing the imposition of retailers' sales taxes by cities and counties in Kansas. It establishes that no city can impose a retailers' sales tax without first obtaining approval from a majority of its electors through an election. Additionally, county boards of commissioners are empowered to propose countywide retailers' sales taxes for specific purposes, such as public facilities, health care services, and roadway improvements, with varying tax rates and expiration terms. The bill also outlines the process for collaboration between counties on joint tax proposals and mandates voter notification regarding proposed taxes.

Moreover, the bill sets specific limits on tax rates, capping city taxes at 2% for general purposes and 1% for special purposes, while countywide taxes are limited to 1% and can be set in increments of 0.25%. It modifies the apportionment of revenue from countywide retailers' sales taxes in certain counties, establishing new distribution methods and ensuring that tax revenues are used solely for their intended purposes. The legislation aims to provide local governments with the flexibility to fund essential projects through sales taxes while ensuring accountability and voter participation in the decision-making process.

Statutes affected:
As Introduced: 21-6412
As Amended by Senate Committee: 21-6412
Conference Committee Report - Fri, Apr 10, 2026: 12-187, 12-189, 12-192
Conference Committee Report - Fri, Apr 10, 2026 - Amd to HB2535: 12-187, 12-189, 12-192
As introduced: 21-6412