This bill amends Kansas law to grant Butler County the authority to impose a countywide retailers' sales tax specifically aimed at providing property tax relief. It outlines the procedures for counties to present the tax proposal to voters, including requirements for petitions and resolutions from city governing bodies. The bill also establishes conditions for the tax's imposition, such as its expiration once the necessary revenue for designated projects has been collected. Additionally, it allows various counties to impose sales taxes for specific purposes, including public infrastructure, health care services, and recreational facilities, with varying tax rates and expiration conditions.

Moreover, the bill modifies existing laws regarding local retailers' sales taxes, setting specific rates for general and special purpose taxes, with general taxes capped at 2% and special taxes at 1%. It mandates that special purpose sales taxes imposed by cities must specify their intended use and will expire after 10 years. The bill also clarifies the administration of these taxes by the state department of revenue, ensuring uniformity and detailing the collection process. It includes provisions for the apportionment of collected revenues among counties and cities, emphasizing confidentiality of tax information and establishing penalties for unauthorized disclosure. The act will take effect upon publication in the statute book.

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