Division of the Budget
Landon State Office Building Phone: (785) 296-2436
900 SW Jackson Street, Room 504 larry.campbell@ks.gov
Topeka, KS 66612 Division of the Budget http://budget.kansas.gov
Larry L. Campbell, Director Laura Kelly, Governor

January 22, 2019


The Honorable Steven Johnson, Chairperson
House Committee on Taxation
Statehouse, Room 185-N
Topeka, Kansas 66612
Dear Representative Johnson:
SUBJECT: Fiscal Note for HB 2040 by House Committee on Taxation
In accordance with KSA 75-3715a, the following fiscal note concerning HB 2040 is
respectfully submitted to your committee.
HB 2040 would validate the election held in Finney County on November 7, 2017, that
increased the countywide sales tax by 0.3 percent. The revenues from the tax would be used by
Finney County and Garden City as agreed to in an interlocal agreement between the city and the
county that was detailed in the ballot question approved by the voters. The countywide sales tax
would expire after 15 years.
The Department of Revenue indicates that the local sales tax authority provisions of the
bill would affect only local sales tax collections in Finney County and would have no fiscal effect
on state revenues. The Department indicates that the administrative costs associated with
implementing the provisions of the bill would be negligible and could be absorbed within existing
resources.


Sincerely,

Larry L. Campbell
Director of the Budget

cc: Lynn Robinson, Department of Revenue
Chardae Caine, League of Municipalities
Jay Hall, Association of Counties


Statutes affected:
As introduced: 12-187, 12-189