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

Additionally, the bill clarifies the parameters for city and county retailers' sales taxes, setting maximum rates and ensuring that any tax levied must be administered by the state department of revenue. It includes provisions for the distribution of collected taxes, confidentiality of tax information, and penalties for violations. The bill also modifies revenue handling for Phillips County and certain cities in Johnson County, ensuring that funds from the countywide retailers' sales tax are used solely for their intended purposes and clarifying the definition of "total tangible property tax levies." Overall, the bill aims to enhance local funding for essential services while providing a structured approach for counties to seek voter approval for tax initiatives.

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