This bill amends existing Kansas tax law to provide counties and cities with the authority to levy an additional 2% tax on gross receipts from the sale of alcoholic liquor, cereal malt beverages, and nonalcoholic malt beverages. This new tax is intended to support property tax reduction efforts within those jurisdictions. The governing body of a county or city must first pass a resolution or ordinance to call for an election to approve the tax, and if a majority of voters support it, the tax will be implemented. The collection of this additional tax will begin on the first day of the calendar quarter following the 60th day after the election.

Additionally, the bill modifies the distribution of tax revenues collected from the sale of alcoholic beverages. It specifies that 100% of the revenue from the newly authorized tax will be retained by the county or city and used exclusively to reduce property tax levies in the following fiscal year. The bill also repeals certain existing sections of the law related to liquor enforcement and tax collection. Overall, the legislation aims to enhance local revenue generation while providing a mechanism for property tax relief.

Statutes affected:
As introduced: 79-4101, 41-310, 41-102, 79-4108