SESSION OF 2021
SUPPLEMENTAL NOTE ON SENATE BILL NO. 21
As Amended by House Committee of the Whole

Brief*
SB 21, as amended, would retroactively ratify the results
of a November 2020 election in Cherokee County that would
impose a 0.5 percent retail sales tax for the purpose of
financing ambulance services, renovation and maintenance
of county buildings and facilities, or other projects within the
county approved by the governing body of Cherokee County.
The bill would provide that the entire proceeds of the tax
would be retained by the county and would not be subject to
apportionment to other municipalities. The tax would be
required to terminate prior to January 1, 2033.
The bill would be in effect upon publication in the
Kansas Register.

Background
The bill was introduced by the Senate Committee on
Assessment and Taxation at the request of a representative
of Cherokee County.

Senate Committee on Assessment and Taxation
In the Senate Committee hearing on January 21, 2020,
representatives of the Board of Commissioners of Cherokee
County, the Cherokee County Ambulance Association I & II,
and the Kansas Association of Counties provided written-only
proponent testimony, stating the bill would allow the county
____________________
*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
http://www.kslegislature.org
to continue collecting sales tax used to finance necessary
county services.
No opponent or neutral testimony was provided.
The Senate Committee recommended the bill be placed
on the Consent Calendar.

House Committee of the Whole
The House Committee of the Whole amended the bill to
provide that all proceeds of the tax would be retained by the
county and would not be subject to apportionment to other
municipalities.

Fiscal Information
According the fiscal note prepared by the Division of the
Budget on the bill, as introduced, the bill would have no fiscal
effect on state revenues and the administrative costs of
implementing the provisions of the bill would be negligible
and could be absorbed within existing resources.
Taxation; sales tax; Cherokee County


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Statutes affected:
As introduced: 12-187, 12-189
{As Amended by House Committee of the Whole}: 12-187, 12-189, 12-192, 74-8927
Enrolled: 12-187, 12-192, 12-189, 74-8927