This bill amends Kansas law to allow the board of county commissioners in Ellsworth County to hold an election for a countywide retailers' sales tax of 0.25%, with the revenue designated for the construction and equipping of a law enforcement center and courthouse improvements. It also enables other counties to propose similar sales taxes for various public projects, including infrastructure and health care services, subject to voter approval. The bill repeals existing sections of K.S.A. 12-187 and 12-192, streamlining the process for counties to fund essential projects through local sales taxes while ensuring tax rates remain within specified limits.

Additionally, the bill establishes new guidelines for the apportionment of revenue from these sales taxes, specifying that funds will be divided between counties and cities based on property tax levies and population distribution, with exemptions for residents of the Fort Riley military reservation. It outlines the procedures for proposing these taxes, including public notice requirements and majority vote approvals, while ensuring transparency by requiring the intended use of tax revenue to be clearly stated on ballots. The act will take effect upon publication in the statute book, indicating a significant restructuring of the management and distribution of countywide sales tax revenues.

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