This bill amends Kansas law to grant Sheridan County the authority to impose a countywide retailers' sales tax specifically for financing the construction of a jail and law enforcement center. It modifies existing statutes and establishes a process for county commissioners to submit the tax proposal to voters, requiring a petition or resolutions from city governing bodies. The bill also outlines provisions for other counties to impose similar taxes for various purposes, including public infrastructure and health care services, while specifying tax rates and expiration conditions to ensure revenue is used for intended projects.

Additionally, the bill sets limits on tax rates for both general and special purposes, with general purposes capped at 2% and special purposes at 1%. It mandates that special purpose taxes must specify their intended use and will expire after ten years. The legislation also requires local governments to use the state department of revenue for tax collection and enforcement, ensuring proper revenue distribution and confidentiality of tax information. Overall, the bill aims to streamline local sales tax implementation while providing counties with the necessary tools to fund essential services and infrastructure improvements.

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