The bill amends Kansas law concerning countywide retailers' sales taxes, enhancing the authority of counties to impose these taxes and allowing for a dedicated apportionment of special purpose tax revenues up to 2%. It limits the duration of special purpose taxes to a maximum of 10 years and requires county commissioners to seek voter approval for imposing such taxes, either through petitions or resolutions from city governing bodies. The bill also specifies that certain counties can impose taxes for specific purposes, such as public infrastructure improvements, with varying tax rates and expiration terms.

Additionally, the bill removes expiration clauses for certain taxes, allowing them to remain in effect until project costs are fully paid, and introduces provisions for extending or reenacting taxes with voter approval. It clarifies the procedures for repealing or adjusting taxes, mandates that local tax collection be managed by the state Department of Revenue, and outlines the distribution of tax revenue based on property tax levies and population. The bill also includes specific provisions for certain counties regarding the retention and use of tax revenues, while repealing outdated statutes related to tax apportionment.

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