HB 2786

 Session of 2026
                        HOUSE BILL No. 2786
                           By Committee on Taxation
   Requested by Representative A. Smith on behalf of Representative Waymaster
                                     2-25
1 AN ACT concerning sales and compensating use tax; relating to city and
2   countywide retailers' sales tax; approving an election held by Ellsworth
3   county to impose countywide retailers' sales tax for the purpose of
4   financing the costs of construction, equipping and furnishing of a law
5   enforcement center and courthouse improvements; amending K.S.A.
6   2025 Supp. 12-187 and 12-192 and repealing the existing sections.
7
8 Be it enacted by the Legislature of the State of Kansas:
9     Section 1. K.S.A. 2025 Supp. 12-187 is hereby amended to read as
10 follows: 12-187. (a) No city shall impose a retailers' sales tax under the
11 provisions of this act without the governing body of such city having first
12 submitted such proposition to and having received the approval of a
13 majority of the electors of the city voting thereon at an election called and
14 held therefor. The governing body of any city may submit the question of
15 imposing a retailers' sales tax and the governing body shall be required to
16 submit the question upon submission of a petition signed by electors of
17 such city equal in number to not less than 10% of the electors of such city.
18     (b) (1) The board of county commissioners of any county may submit
19 the question of imposing a countywide retailers' sales tax to the electors at
20 an election called and held thereon, and any such board shall be required
21 to submit the question upon submission of a petition signed by electors of
22 such county equal in number to not less than 10% of the electors of such
23 county who voted at the last preceding general election for the office of
24 secretary of state, or upon receiving resolutions requesting such an election
25 passed by not less than 2/3 of the membership of the governing body of
26 each of one or more cities within such county that contains a population of
27 not less than 25% of the entire population of the county, or upon receiving
28 resolutions requesting such an election passed by 2/3 of the membership of
29 the governing body of each of one or more taxing subdivisions within such
30 county that levy not less than 25% of the property taxes levied by all
31 taxing subdivisions within the county.
32     (2) The board of county commissioners of Anderson, Atchison,
33 Barton, Brown, Butler, Chase, Cowley, Cherokee, Crawford, Ellsworth,
34 Finney, Ford, Franklin, Grant, Jefferson, Linn, Lyon, Marion, Miami,
35 Montgomery, Neosho, Osage, Ottawa, Reno, Riley, Saline, Seward,
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1 Sumner, Thomas, Wabaunsee, Wilson and Wyandotte counties may submit
2 the question of imposing a countywide retailers' sales tax and pledging the
3 revenue received therefrom for the purpose of financing the construction
4 or remodeling of a courthouse, jail, law enforcement center facility or
5 other county administrative facility, to the electors at an election called and
6 held thereon. The tax imposed pursuant to this paragraph shall expire when
7 sales tax sufficient to pay all of the costs incurred in the financing of such
8 facility has been collected by retailers as determined by the secretary of
9 revenue. Nothing in this paragraph shall be construed to allow the rate of
10 tax imposed by Butler, Chase, Cowley, Ellsworth, Lyon, Montgomery,
11 Neosho, Riley, Sumner or Wilson county pursuant to this paragraph to
12 exceed or be imposed at any rate other than the rates prescribed in K.S.A.
13 12-189, and amendments thereto.
14     (3) (A) Except as otherwise provided in this paragraph, the result of
15 the election held on November 8, 1988, on the question submitted by the
16 board of county commissioners of Jackson county for the purpose of
17 increasing its countywide retailers' sales tax by 1% is hereby declared
18 valid, and the revenue received therefrom by the county shall be expended
19 solely for the purpose of financing the Banner Creek reservoir project. The
20 tax imposed pursuant to this paragraph shall take effect on the effective
21 date of this act and shall expire not later than five years after such date.
22     (B) The result of the election held on November 8, 1994, on the
23 question submitted by the board of county commissioners of Ottawa
24 county for the purpose of increasing its countywide retailers' sales tax by
25 1% is hereby declared valid, and the revenue received therefrom by the
26 county shall be expended solely for the purpose of financing the erection,
27 construction and furnishing of a law enforcement center and jail facility.
28     (C) Except as otherwise provided in this paragraph, the result of the
29 election held on November 2, 2004, on the question submitted by the
30 board of county commissioners of Sedgwick county for the purpose of
31 increasing its countywide retailers' sales tax by 1% is hereby declared
32 valid, and the revenue received therefrom by the county shall be used only
33 to pay the costs of: (i) Acquisition of a site and constructing and equipping
34 thereon a new regional events center, associated parking and infrastructure
35 improvements and related appurtenances thereto, to be located in the
36 downtown area of the city of Wichita, Kansas, (the "downtown arena");
37 (ii) design for the Kansas coliseum complex and construction of
38 improvements to the pavilions; and (iii) establishing an operating and
39 maintenance reserve for the downtown arena and the Kansas coliseum
40 complex. The tax imposed pursuant to this paragraph shall commence on
41 July 1, 2005, and shall terminate not later than 30 months after the
42 commencement thereof.
43     (D) Except as otherwise provided in this paragraph, the result of the
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1 election held on August 5, 2008, on the question submitted by the board of
2 county commissioners of Lyon county for the purpose of increasing its
3 countywide retailers' sales tax by 1% is hereby declared valid, and the
4 revenue received therefrom by the county shall be expended for the
5 purposes of ad valorem tax reduction and capital outlay. The tax imposed
6 pursuant to this paragraph shall terminate not later than five years after the
7 commencement thereof.
8     (E) Except as otherwise provided in this paragraph, the result of the
9 election held on August 5, 2008, on the question submitted by the board of
10 county commissioners of Rawlins county for the purpose of increasing its
11 countywide retailers' sales tax by 0.75% is hereby declared valid, and the
12 revenue received therefrom by the county shall be expended for the
13 purposes of financing the costs of a swimming pool. The tax imposed
14 pursuant to this paragraph shall terminate not later than 15 years after the
15 commencement thereof or upon payment of all costs authorized pursuant
16 to this paragraph in the financing of such project.
17     (F) The result of the election held on December 1, 2009, on the
18 question submitted by the board of county commissioners of Chautauqua
19 county for the purpose of increasing its countywide retailers' sales tax by
20 1% is hereby declared valid, and the revenue received from such tax by the
21 county shall be expended for the purposes of financing the costs of
22 constructing, furnishing and equipping a county jail and law enforcement
23 center and necessary improvements appurtenant to such jail and law
24 enforcement center. Any tax imposed pursuant to authority granted in this
25 paragraph shall terminate upon payment of all costs authorized pursuant to
26 this paragraph incurred in the financing of the project described in this
27 paragraph.
28     (G) The result of the election held on April 7, 2015, on the question
29 submitted by the board of county commissioners of Bourbon county for
30 the purpose of increasing its retailers' sales tax by 0.4% is hereby declared
31 valid, and the revenue received therefrom by the county shall be expended
32 solely for the purpose of financing the costs of constructing, furnishing
33 and operating a courthouse, law enforcement center or jail facility
34 improvements. Any tax imposed pursuant to authority granted in this
35 paragraph shall terminate upon payment of all costs authorized pursuant to
36 this paragraph incurred in the financing of the project described in this
37 paragraph.
38     (H) The result of the election held on November 7, 2017, on the
39 question submitted by the board of county commissioners of Finney
40 county for the purpose of increasing its countywide retailers' sales tax by
41 0.3% is hereby declared valid, and the revenues of such tax shall be used
42 by Finney county and the city of Garden City, Kansas, as agreed in an
43 interlocal cooperation agreement between the city and county, and as
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1 detailed in the ballot question approved by voters. The tax imposed
2 pursuant to this subparagraph shall be levied for a period of 15 years from
3 the date it is first levied.
4     (I) The result of the election held on November 3, 2020, on the
5 question submitted by the board of county commissioners of Cherokee
6 county for the purpose of increasing its retailers' sales tax by 0.5% is
7 hereby declared valid, and the revenue received therefrom by the county
8 shall be expended solely for the purpose of financing: (i) Ambulance
9 services within the county; (ii) renovations and maintenance of county
10 buildings and facilities; or (iii) any other projects within the county
11 deemed necessary by the governing body of Cherokee county. The tax
12 imposed pursuant to this subparagraph shall terminate prior to January 1,
13 2033.
14     (J) The result of the election held on November 4, 2025, on the
15 question submitted by the board of county commissioners of Ellsworth
16 county for the purpose of increasing its countywide retailers' sales tax by
17 0.25% and issuing sales tax or general obligation bonds is hereby
18 declared valid, and the revenue received by the county from such sales tax
19 and such bonds shall be expended solely for the purpose of financing the
20 construction, equipping and furnishing of a law enforcement center and
21 courthouse improvements.
22     (4) The board of county commissioners of Finney and Ford counties
23 may submit the question of imposing a countywide retailers' sales tax at
24 the rate of 0.25% and pledging the revenue received therefrom for the
25 purpose of financing all or any portion of the cost to be paid by Finney or
26 Ford county for construction of highway projects identified as system
27 enhancements under the provisions of K.S.A. 68-2314(b)(5), and
28 amendments thereto, to the electors at an election called and held thereon.
29 Such election shall be called and held in the manner provided by the
30 general bond law. The tax imposed pursuant to this paragraph shall expire
31 upon the payment of all costs authorized pursuant to this paragraph in the
32 financing of such highway projects. Nothing in this paragraph shall be
33 construed to allow the rate of tax imposed by Finney or Ford county
34 pursuant to this paragraph to exceed the maximum rate prescribed in
35 K.S.A. 12-189, and amendments thereto. If any funds remain upon the
36 payment of all costs authorized pursuant to this paragraph in the financing
37 of such highway projects in Finney county, the state treasurer shall remit
38 such funds to the treasurer of Finney county and upon receipt of such
39 moneys shall be deposited to the credit of the county road and bridge fund.
40 If any funds remain upon the payment of all costs authorized pursuant to
41 this paragraph in the financing of such highway projects in Ford county,
42 the state treasurer shall remit such funds to the treasurer of Ford county
43 and upon receipt of such moneys shall be deposited to the credit of the
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1 county road and bridge fund.
2     (5) The board of county commissioners of any county may submit the
3 question of imposing a retailers' sales tax at the rate of 0.25%, 0.5%,
4 0.75% or 1% and pledging the revenue received therefrom for the purpose
5 of financing the provision of health care services, as enumerated in the
6 question, to the electors at an election called and held thereon. Whenever
7 any county imposes a tax pursuant to this paragraph, any tax imposed
8 pursuant to subsection (a)(2) by any city located in such county shall
9 expire upon the effective date of the imposition of the countywide tax, and
10 thereafter the state treasurer shall remit to each such city that portion of the
11 countywide tax revenue collected by retailers within such city as certified
12 by the director of taxation. The tax imposed pursuant to this paragraph
13 shall be deemed to be in addition to the rate limitations prescribed in
14 K.S.A. 12-189, and amendments thereto. As used in this paragraph, health
15 care services shall include, but not be limited to, the following: Local
16 health departments, city or county hospitals, city or county nursing homes,
17 preventive health care services including immunizations, prenatal care and
18 the postponement of entry into nursing homes by home care services,
19 mental health services, indigent health care, physician or health care
20 worker recruitment, health education, emergency medical services, rural
21 health clinics, integration of health care services, home health services and
22 rural health networks.
23     (6) The board of county commissioners of Allen county may submit
24 the question of imposing a countywide retailers' sales tax at the rate of
25 0.5% and pledging the revenue received therefrom for the purpose of
26 financing the costs of operation and construction of a solid waste disposal
27 area or the modification of an existing landfill to comply with federal
28 regulations to the electors at an election called and held thereon. The tax
29 imposed pursuant to this paragraph shall expire upon the payment of all
30 costs incurred in the financing of the project undertaken. Nothing in this
31 paragraph shall be construed to allow the rate of tax imposed by Allen
32 county pursuant to this paragraph to exceed or be imposed at any rate other
33 than the rates prescribed in K.S.A. 12-189, and amendments thereto.
34     (7) (A) The board of county commissioners of Clay and Miami
35 county may submit the question of imposing a countywide retailers' sales
36 tax at the rate of 0.50% in the case of Clay county and at a rate of up to 1%
37 in the case of Miami county, and pledging the revenue received therefrom
38 for the purpose of financing the costs of roadway construction and
39 improvement to the electors at an election called and held thereon. Except
40 as otherwise provided, the tax imposed pursuant to this subparagraph shall
41 expire after five years from the date such tax is first collected. The result
42 of the election held on November 2, 2004, on the question submitted by
43 the board of county commissioners of Miami county for the purpose of
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1 extending for an additional five-year period the countywide retailers' sales
2 tax imposed pursuant to this subsection in Miami county is hereby
3 declared valid. The countywide retailers' sales tax imposed pursuant to this
4 subsection in Clay and Miami county may be extended or reenacted for
5 additional five-year periods upon the board of county commissioners of
6 Clay and Miami county submitting such question to the electors at an
7 election called and held thereon for each additional five-year period as
8 provided by law.
9     (B) The board of county commissioners of Dickinson county may
10 submit the question of imposing a countywide retailers' sales tax at the rate
11 of 0.5% and pledging the revenue received therefrom for the purpose of
12 financing the costs of roadway construction and improvement to the
13 electors at an election called and held thereon. The tax imposed pursuant
14 to this subparagraph shall expire after 10 years from the date such tax is
15 first collected.
16     (8) The board of county commissioners of Sherman county may
17 submit the question of imposing a countywide retailers' sales tax at the rate
18 of 1% and pledging the revenue received therefrom for the purpose of
19 financing the costs of street and roadway improvements to the electors at
20 an election called and held thereon. The tax imposed pursuant to this
21 paragraph shall expire upon payment of all costs authorized pursuant to
22 this paragraph in the financing of such project.
23     (9) (A) The board of county commissioners of Cowley, Crawford and
24 Woodson county may submit the question of imposing a countywide
25 retailers' sales tax at the rate of 0.5% in the case of Crawford and Woodson
26 county and at a rate of up to 0.25%, in the case of Cowley county and
27 pledging the revenue received therefrom for the purpose of financing
28 economic development initiatives or public infrastructure projects. The tax
29 imposed pursuant to this subparagraph shall expire after five years from
30 the date such tax is first collected.
31     (B) The board of county commissioners of Russell county may
32 submit the question of imposing a countywide retailers' sales tax at the rate
33 of 0.5% and pledging the revenue received therefrom for the purpose of
34 financing economic development initiatives or public infrastructure
35 projects. The tax imposed pursuant to this subparagraph shall expire after
36 10 years from the date such tax is first collected.
37     (10) The board of county commissioners of Franklin county may
38 submit the question of imposing a countywide retailers' sales tax at the rate
39 of 0.25% and pledging the revenue received therefrom for the purpose of
40 financing recreational facilities. The tax imposed pursuant to this
41 paragraph shall expire upon payment of all costs authorized in financing
42 such facilities.
43     (11) The board of county commissioners of Douglas county may
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1 submit the question of imposing a countywide retailers' sales tax at the rate
2 of 0.25% and pledging the revenue received therefrom for the purposes of
3 conservation, access and management of open space; preservation of
4 cultural heritage; and economic development projects and activities.
5    (12) The board of county commissioners of Shawnee county may
6 submit the question of imposing a countywide retailers' sales tax at the rate
7 of 0.25% and pledging the revenue received therefrom to the city of
8 Topeka for the purpose of financing the costs of rebuilding the Topeka
9 boulevard bridge and other public infrastructure improvements associated
10 with such project to the electors at an election called and held thereon. The
11 tax imposed pursuant to this paragraph shall expire upon payment of all
12 costs authorized in financing such project.
13    (13) The board of county commissioners of Jackson county may
14 submit the question of imposing a countywide retailers' sales tax at a rate
15 of 0.4% and pledging the revenue received therefrom for the purpose of
16 financing public infrastructure projects to the electors at an election called
17 and held thereon. Such tax shall expire after seven years from the date
18 such tax is first collected.
19    (14) The board of county commissioners of Neosho county may
20 submit the question of imposing a countywide retailers' sales tax at the rate
21 of 0.5% and pledging the revenue received therefrom for the purpose of
22 financing the costs of roadway construction and improvement to the
23 electors at an election called and held thereon. The tax imposed pursuant
24 to this paragraph shall expire upon payment of all costs authorized
25 pursuant to this paragraph in the financing of such project.
26    (15) The board of county commissioners of Saline county may
27 submit the question of imposing a countywide retailers' sales tax at the rate
28 of up to 0.5% and pledging the revenue received therefrom for the purpose
29 of financing the costs of construction and operation of an expo center to
30 the electors at an election called and held thereon. The tax imposed
31 pursuant to this paragraph shall expire after five years from the date such
32 tax is first collected.
33    (16) The board of county commissioners of Harvey county may
34 submit the question of imposing a countywide retailers' sales tax at the rate
35 of 1.0% and pledging the revenue received therefrom for the purpose of
36 financing the costs of property tax relief, economic development initiatives
37 and public infrastructure improvements to the electors at an election called
38 and held thereon.
39    (17) The board of county commissioners of Atchison county may
40 submit the question of imposing a countywide retailers' sales tax at the rate
41 of 0.25% and pledging the revenue received therefrom for the purpose of
42 financing the costs of construction and maintenance of sports and
43 recreational facilities to the electors at an election called and held thereon.
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1 The tax imposed pursuant to this paragraph shall expire upon payment of
2 all costs authorized in financing such facilities.
3     (18) The board of county commissioners of Wabaunsee county may
4 submit the question of imposing a countywide retailers' sales tax at the rate
5 of 0.5% and pledging the revenue received therefrom for the purpose of
6 financing the costs of bridge and roadway construction and improvement
7 to the electors at an election called and held thereon. The tax imposed
8 pursuant to this paragraph shall expire after 15 years from the date such
9 tax is first collected. On and after July 1, 2019, the countywide retailers'
10 sales tax imposed pursuant to this paragraph may be extended or reenacted
11 for one additional period not to exceed 15 years upon the board of county
12 commissioners of Wabaunsee county submitting such question to the
13 electors at an election called and held thereon as provided by law. For any
14 countywide retailers' sales tax that is extended or reenacted pursuant to this
15 paragraph, such tax shall expire not later than 15 years from the date such
16 tax is first collected.
17     (19) The board of county commissioners of Jefferson county may
18 submit the question of imposing a countywide retailers' sales tax at the rate
19 of 1% and pledging the revenue received therefrom for the purpose of
20 financing the costs of roadway construction and improvement to the
21 electors at an election called and held thereon. The tax imposed pursuant
22 to this paragraph shall expire after six years from the date such tax is first
23 collected. The countywide retailers' sales tax imposed pursuant to this
24 paragraph may be extended or reenacted for additional six-year periods
25 upon the board of county commissioners of Jefferson county submitting
26 such question to the electors at an election called and held thereon for each
27 additional six-year period as provided by law.
28     (20) The board of county commissioners of Riley county may submit
29 the question of imposing a countywide retailers' sales tax at the rate of up
30 to 1% and pledging the revenue received therefrom for the purpose of
31 financing the costs of bridge and roadway construction and improvement
32 to the electors at an election called and held thereon. The tax imposed
33 pursuant to this paragraph shall expire after five years from the date such
34 tax is first collected.
35     (21) The board of county commissioners of Johnson county may
36 submit the question of imposing a countywide retailers' sales tax at the rate
37 of 0.25% and pledging the revenue received therefrom for the purpose of
38 financing the construction and operation costs of public safety projects,
39 including, but not limited to, a jail, detention center, sheriff's resource
40 center, crime lab or other county administrative or operational facility
41 dedicated to public safety, to the electors at an election called and held
42 thereon. The tax imposed pursuant to this paragraph shall expire after 10
43 years from the date such tax is first collected. The countywide retailers'
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1 sales tax imposed pursuant to this subsection may be extended or
2 reenacted for additional periods not exceeding 10 years upon the board of
3 county commissioners of Johnson county submitting such question to the
4 electors at an election called and held thereon for each additional ten-year
5 period as provided by law.
6     (22) The board of county commissioners of Wilson county may
7 submit the question of imposing a countywide retailers' sales tax at the rate
8 of up to 1% and pledging the revenue received therefrom for the purpose
9 of financing the costs of roadway construction and improvements to
10 federal highways, the development of a new industrial park and other
11 public infrastructure improvements to the electors at an election called and
12 held thereon. The tax imposed pursuant to this paragraph shall expire upon
13 payment of all costs authorized pursuant to this paragraph in the financing
14 of such project or projects.
15     (23) The board of county commissioners of Butler county may
16 submit the question of imposing a countywide retailers' sales tax at the rate
17 of either 0.25%, 0.5%, 0.75% or 1% and pledging the revenue received
18 therefrom for the purpose of financing the costs of public safety capital
19 projects or bridge and roadway construction projects, or both, to the
20 electors at an election called and held thereon. The tax imposed pursuant
21 to this paragraph shall expire upon payment of all costs authorized in
22 financing such projects.
23     (24) The board of county commissioners of Barton county may
24 submit the question of imposing a countywide retailers' sales tax at the rate
25 of up to 0.5% and pledging the revenue received therefrom for the purpose
26 of financing the costs of roadway and bridge construction and
27 improvement and infrastructure development and improvement to the
28 electors at an election called and held thereon. The tax imposed pursuant
29 to this paragraph shall expire after 10 years from the date such tax is first
30 collected.
31     (25) The board of county commissioners of Jefferson county may
32 submit the question of imposing a countywide retailers' sales tax at the rate
33 of 0.25% and pledging the revenue received therefrom for the purpose of
34 financing the costs of the county's obligation as participating employer to
35 make employer contributions and other required contributions to the
36 Kansas public employees retirement system for eligible employees of the
37 county who are members of the Kansas police and firemen's retirement
38 system, to the electors at an election called and held thereon. The tax
39 imposed pursuant to this paragraph shall expire upon payment of all costs
40 authorized in financing such purpose.
41     (26) The board of county commissioners of Pottawatomie county
42 may submit the question of imposing a countywide retailers' sales tax at
43 the rate of up to 0.5% and pledging the revenue received therefrom for the
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1 purpose of financing the costs of construction or remodeling of a
2 courthouse, jail, law enforcement center facility or other county
3 administrative facility, or public infrastructure improvements, or both, to
4 the electors at an election called and held thereon. The tax imposed
5 pursuant to this paragraph shall expire upon payment of all costs
6 authorized in financing such project or projects.
7     (27) The board of county commissioners of Kingman county may
8 submit the question of imposing a countywide retailers' sales tax at the rate
9 of 0.25%, 0.5%, 0.75% or 1% and pledging the revenue received
10 therefrom for the purpose of financing the costs of constructing and
11 furnishing a law enforcement center and jail facility and the costs of
12 roadway and bridge improvements to the electors at an election called and
13 held thereon. The tax imposed pursuant to this paragraph shall expire not
14 later than 20 years from the date such tax is first collected.
15     (28) The board of county commissioners of Edwards county may
16 submit the question of imposing a countywide retailers' sales tax at the rate
17 of 0.375% and pledging the revenue therefrom for the purpose of
18 financing the costs of economic development initiatives to the electors at
19 an election called and held thereon.
20     (29) The board of county commissioners of Rooks county may
21 submit the question of imposing a countywide retailers' sales tax at the rate
22 of 0.5% and pledging the revenue therefrom for the purpose of financing
23 the costs of constructing or remodeling and furnishing a jail facility to the
24 electors at an election called and held thereon. The tax imposed pursuant
25 to this paragraph shall expire upon the payment of all costs authorized in
26 financing such project or projects.
27     (30) The board of county commissioners of Douglas county may
28 submit the question of imposing a countywide retailers' sales tax at the rate
29 of 0.5% and pledging the revenue received therefrom for the purpose of
30 financing the construction or remodeling of a courthouse, jail, law
31 enforcement center facility, detention facility or other county
32 administrative facility, specifically including mental health and for the
33 operation thereof.
34     (31) The board of county commissioners of Bourbon county may
35 submit the question of imposing a countywide retailers' sales tax at the rate
36 of up to 1%, in increments of 0.05%, and pledging the revenue received
37 therefrom for the purpose of financing the costs of constructing, furnishing
38 and operating a courthouse, law enforcement center or jail facility
39 improvements to the electors at an election called and held thereon.
40     (32) The board of county commissioners of Marion county may
41 submit the question of imposing a countywide retailers' sales tax at the rate
42 of 0.5% and pledging the revenue received therefrom for the purpose of
43 financing the costs of property tax relief, economic development initiatives
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1 and the construction of public infrastructure improvements, including
2 buildings, to the electors at an election called and held thereon.
3    (33) The board of county commissioners of Wilson county may
4 submit the question of imposing a countywide retailers' sales tax at the rate
5 of 0.25%, 0.5%, 0.75% or 1% and pledging the revenue received
6 therefrom for the purpose of supporting emergency medical and
7 ambulance services in the county to the electors at an election called and
8 held thereon. The tax imposed pursuant to this paragraph shall expire after
9 10 years from the date such tax is first collected. The countywide retailers'
10 sales tax imposed pursuant to this paragraph may be extended or reenacted
11 for additional periods not exceeding 10 years per period upon the board of
12 county commissioners of Wilson county submitting such question to the
13 electors at an election called and held thereon for each additional period as
14 provided by law. This paragraph shall not be construed to cause the
15 expiration, repeal or termination of any existing city retailers' sales tax for
16 health care services as defined in paragraph (5).
17    (34) The board of county commissioners of Atchison county may
18 submit the question of imposing a countywide retailers' sales tax at the rate
19 of up to 1% and pledging the revenue received for the purpose of joint law
20 enforcement communications and solid waste disposal in Atchison county
21 to the electors at an election called and held thereon. The tax imposed
22 pursuant to this paragraph shall expire after 10 years from the date such
23 tax is first collected.
24    (35) The board of county commissioners of Dickinson county may
25 submit the question of imposing a countywide retailers' sales tax at the rate
26 of 0.25% and pledging the revenue received therefrom for the purpose of
27 financing the costs of public safety capital projects to the electors at an
28 election called and held thereon. The tax imposed pursuant to this
29 paragraph shall expire after five years from the date such tax is first
30 collected. The countywide retailers' sales tax imposed pursuant to this
31 paragraph may be extended or reenacted for additional five-year periods
32 upon the board of county commissioners of Dickinson county submitting
33 such question to the electors at an election called and held thereon for each
34 additional five-year period as provided by law.
35    (36) The board of county commissioners of Rawlins county may
36 submit the question of imposing a countywide retailers' sales tax at the rate
37 of up to 1% and pledging the revenue received therefrom for the purpose
38 of financing the costs of construction, remodeling, capital improvements
39 or maintenance of attendance centers or other district facilities of any
40 school district or school districts within the county. The tax imposed
41 pursuant to this paragraph shall expire upon payment of all costs
42 authorized in financing the costs of attendance centers or other district
43 facilities for U.S.D. No. 105.
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1    (37) The board of county commissioners of Marshall county may
2 submit the question of imposing a countywide retailers' sales tax at the rate
3 of up to 1% and pledging the revenue therefrom for the purpose of
4 financing the costs of constructing or remodeling and furnishing a jail
5 facility to the electors at an election called and held thereon. The tax
6 imposed pursuant to this paragraph shall expire upon the payment of all
7 costs authorized in financing such project or projects.
8    (38) The board of county commissioners of Neosho county may
9 submit the question of imposing a countywide retailers' sales tax at the rate
10 of 0.5% and pledging the revenue received therefrom for the purpose of
11 financing the costs of roadway and bridge construction, maintenance and
12 improvement to the electors at an election called and held thereon. The tax
13 imposed pursuant to this paragraph shall expire after 10 years from the
14 date such tax is first collected.
15    (39) The board of county commissioners of Pawnee county may
16 submit the question of imposing a countywide retailers' sales tax at the rate
17 of up to 1% and pledging the revenue received therefrom for the purposes
18 of: (A) Healthcare services for those items authorized pursuant to
19 subsection (b)(5); and (B) furnishing and equipping county-supported
20 public safety operations deemed necessary by the board of county
21 commissioners of Pawnee county including, but not limited to, the sheriff's
22 department, jail, emergency management and emergency dispatch
23 services.
24    (40) The board of county commissioners of Seward county may
25 submit the question of imposing a countywide retailers' sales tax at the rate
26 of 0.5% and pledging the revenue received therefrom for the purpose of
27 financing the costs of roadway and bridge construction, maintenance and
28 improvement to the electors at an election called and held thereon. The tax
29 imposed pursuant to this paragraph shall expire after 10 years from the
30 date such tax is first collected. The countywide retailers' sales tax imposed
31 pursuant to this paragraph may be extended or reenacted for additional 10-
32 year periods upon the board of county commissioners of Seward county
33 submitting such question to the electors at an election called and held
34 thereon for each additional 10-year period as provided by law.
35    (41) The board of county commissioners of Jackson county may
36 submit the question of imposing a countywide retailers' sales tax at the rate
37 of 0.25% and pledging the revenue received therefrom for the purpose of
38 supporting hospital services in the county to the electors at an election
39 called and held thereon. The tax imposed pursuant to this paragraph shall
40 expire after 10 years from the date such tax is first collected.
41    (c) The boards of county commissioners of any two or more
42 contiguous counties, upon adoption of a joint resolution by such boards,
43 may submit the question of imposing a retailers' sales tax within such
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1 counties to the electors of such counties at an election called and held
2 thereon and such boards of any two or more contiguous counties shall be
3 required to submit such question upon submission of a petition in each of
4 such counties, signed by a number of electors of each of such counties
5 where submitted equal in number to not less than 10% of the electors of
6 each of such counties who voted at the last preceding general election for
7 the office of secretary of state, or upon receiving resolutions requesting
8 such an election passed by not less than 2/3 of the membership of the
9 governing body of each of one or more cities within each of such counties
10 that contains a population of not less than 25% of the entire population of
11 each of such counties, or upon receiving resolutions requesting such an
12 election passed by 2/3 of the membership of the governing body of each of
13 one or more taxing subdivisions within each of such counties that levy not
14 less than 25% of the property taxes levied by all taxing subdivisions within
15 each of such counties.
16     (d) Notwithstanding any provision of law to the contrary, including
17 subsection (b)(5), any city retailers' sales tax being levied by a city prior to
18 July 1, 2006, shall continue in effect until repealed in the manner provided
19 herein for the adoption and approval of such tax or until repealed by the
20 adoption of an ordinance for such repeal. Any countywide retailers' sales
21 tax in the amount of 0.5% or 1% in effect on July 1, 1990, shall continue
22 in effect until repealed in the manner provided herein for the adoption and
23 approval of such tax.
24     (e) Any city or county proposing to adopt a retailers' sales tax shall
25 give notice of its intention to submit such proposition for approval by the
26 electors in the manner required by K.S.A. 10-120, and amendments
27 thereto. The notices shall state the time of the election and the rate and
28 effective date of the proposed tax. If a majority of the electors voting
29 thereon at such election fail to approve the proposition, such proposition
30 may be resubmitted under the conditions and in the manner provided in
31 this act for submission of the proposition. If a majority of the electors
32 voting thereon at such election shall approve the levying of such tax, the
33 governing body of any such city or county shall provide by ordinance or
34 resolution, as the case may be, for the levy of the tax. Any repeal of such
35 tax or any reduction or increase in the rate thereof, within the limits
36 prescribed by K.S.A. 12-189, and amendments thereto, shall be
37 accomplished in the manner provided herein for the adoption and approval
38 of such tax except that the repeal of any such city retailers' sales tax may
39 be accomplished by the adoption of an ordinance so providing.
40     (f) The sufficiency of the number of signers of any petition filed
41 under this section shall be determined by the county election officer. Every
42 election held under this act shall be conducted by the county election
43 officer.
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1     (g) (1) The governing body of the city or county proposing to levy
2 any retailers' sales tax shall specify the purpose or purposes for which the
3 revenue would be used, and a statement generally describing such purpose
4 or purposes shall be included as a part of the ballot proposition.
5     (2) In addition to the requirements set forth in paragraph (1), the
6 governing body of the county proposing to levy a countywide retailers'
7 sales tax shall include as a part of the ballot proposition whether:
8     (A) The apportionment formula provided in K.S.A. 12-192, and
9 amendments thereto, will apply to the revenue;
10     (B) an interlocal agreement was entered whereby the county will
11 retain either all or part of the revenue; or
12     (C) pursuant to law, the county retains the revenue in its entirety.
13     Sec. 2. K.S.A. 2025 Supp. 12-192 is hereby amended to read as
14 follows: 12-192. (a) Except as otherwise provided by subsection (b), (d) or
15 (h), all revenue received by the director of taxation from a countywide
16 retailers' sales tax shall be apportioned among the county and each city
17 located in such county in the following manner:
18     (1) 1/2 of all revenue received by the director of taxation shall be
19 apportioned among the county and each city located in such county in the
20 proportion that the total tangible property tax levies made in such county
21 in the preceding year for all funds of each such governmental unit bear to
22 the total of all such levies made in the preceding year, except that the
23 apportionment pursuant to this provision shall not change between July 1,
24 2025, and December 31, 2026; and
25     (2) 1/2 of all revenue received by the director of taxation from such
26 countywide retailers' sales tax shall be apportioned among the county and
27 each city located in such county, first to the county that portion of the
28 revenue equal to the proportion that the population of the county residing
29 in the unincorporated area of the county bears to the total population of the
30 county, and second to the cities in the proportion that the population of
31 each city bears to the total population of the county, except that no persons
32 residing within the Fort Riley military reservation shall be included in the
33 determination of the population of any city located within Riley county.
34     All revenue apportioned to a county shall be paid to its county treasurer
35 and shall be credited to the general fund of the county.
36     (b) (1) In lieu of the apportionment formula provided in subsection
37 (a), all revenue received by the director of taxation from a countywide
38 retailers' sales tax imposed within Johnson county at the rate of 0.75%, 1%
39 or 1.25% after July 1, 2007, shall be apportioned among the county and
40 each city located in such county in the following manner:
41     (A) The revenue received from the first 0.5% rate of tax shall be
42 apportioned in the manner prescribed by subsection (a); and
43     (B) the revenue received from the rate of tax exceeding 0.5% shall be
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1 apportioned as follows:
2     (i) 1/4 shall be apportioned among the county and each city located in
3 such county in the proportion that the total tangible property tax levies
4 made in such county in the preceding year for all funds of each such
5 governmental unit bear to the total of all such levies made in the preceding
6 year;
7     (ii) 1/4 shall be apportioned among the county and each city located in
8 such county, first to the county that portion of the revenue equal to the
9 proportion that the population of the county residing in the unincorporated
10 area of the county bears to the total population of the county, and second to
11 the cities in the proportion that the population of each city bears to the
12 total population of the county; and
13     (iii) 1/2 shall be retained by the county for its sole use and benefit.
14     (2) In lieu of the apportionment formula provided in subsection (a),
15 all money received by the director of taxation from a countywide sales tax
16 imposed within Montgomery county pursuant to the election held on
17 November 8, 1994, shall be remitted to and shall be retained by the county
18 and expended only for the purpose for which the revenue received from
19 the tax was pledged. All revenue apportioned and paid from the imposition
20 of such tax to the treasurer of any city prior to the effective date of this act
21 shall be remitted to the county treasurer and expended only for the purpose
22 for which the revenue received from the tax was pledged.
23     (3) In lieu of the apportionment formula provided in subsection (a),
24 on and after the effective date of this act, all moneys received by the
25 director of taxation from a countywide retailers' sales tax imposed within
26 Phillips county pursuant to the election held on September 20, 2005, shall
27 be remitted to and shall be retained by the county and expended only for
28 the purpose for which the revenue received from the tax was pledged.
29     (c) (1) Except as otherwise provided by paragraph (2) of this
30 subsection, for purposes of subsections (a) and (b), the term "total tangible
31 property tax levies" means the aggregate dollar amount of tax revenue
32 derived from ad valorem tax levies applicable to all tangible property
33 located within each such city or county. The ad valorem property tax levy
34 of any county or city district entity or subdivision shall be included within
35 this term if the levy of any such district entity or subdivision is applicable
36 to all tangible property located within each such city or county.
37     (2) For the purposes of subsections (a) and (b), any ad valorem
38 property tax levied on property located in a city in Johnson county for the
39 purpose of providing fire protection service in such city shall be included
40 within the term "total tangible property tax levies" for such city regardless
41 of its applicability to all tangible property located within each such city. If
42 the tax is levied by a district which that extends across city boundaries, for
43 purposes of this computation, the amount of such levy shall be apportioned
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1 among each city in which such district extends in the proportion that such
2 tax levied within each city bears to the total tax levied by the district.
3     (d) (1) All revenue received from a countywide retailers' sales tax
4 imposed pursuant to K.S.A. 12-187(b)(2), (3)(C), (3)(F), (3)(G), (3)(I), (3)
5 (J), (6), (7), (8), (9), (12), (14), (15), (16), (17), (18), (19), (20), (22), (23),
6 (25), (27), (28), (29), (30), (31), (32), (33), (34), (35), (36), (37), (38), (39),
7 (40) and (41), and amendments thereto, shall be remitted to and shall be
8 retained by the county and expended only for the purpose for which the
9 revenue received from the tax was pledged.
10     (2) Except as otherwise provided in K.S.A. 12-187(b)(5), and
11 amendments thereto, all revenues received from a countywide retailers'
12 sales tax imposed pursuant to K.S.A. 12-187(b)(5), and amendments
13 thereto, shall be remitted to and shall be retained by the county and
14 expended only for the purpose for which the revenue received from the tax
15 was pledged.
16     (3) All revenue received from a countywide retailers' sales tax
17 imposed pursuant to K.S.A. 12-187(b)(26), and amendments thereto, shall
18 be remitted to and shall be retained by the county and expended only for
19 the purpose for which the revenue received from the tax was pledged
20 unless the question of imposing a countywide retailers' sales tax authorized
21 by K.S.A. 12-187(b)(26), and amendments thereto, includes the
22 apportionment of revenue prescribed in subsection (a).
23     (e) All revenue apportioned to the several cities of the county shall be
24 paid to the respective treasurers thereof and deposited in the general fund
25 of the city. Whenever the territory of any city is located in two or more
26 counties and any one or more of such counties do not levy a countywide
27 retailers' sales tax, or whenever such counties do not levy countywide
28 retailers' sales taxes at a uniform rate, the revenue received by such city
29 from the proceeds of the countywide retailers' sales tax, as an alternative to
30 depositing the same in the general fund, may be used for the purpose of
31 reducing the tax levies of such city upon the taxable tangible property
32 located within the county levying such countywide retailers' sales tax.
33     (f) Prior to March 1 of each year, the secretary of revenue shall advise
34 each county treasurer of the revenue collected in such county from the
35 state retailers' sales tax for the preceding calendar year.
36     (g) Prior to December 31 of each year, the clerk of every county
37 imposing a countywide retailers' sales tax shall provide such information
38 deemed necessary by the secretary of revenue to apportion and remit
39 revenue to the counties and cities pursuant to this section.
40     (h) The provisions of subsections (a) and (b) for the apportionment of
41 countywide retailers' sales tax shall not apply to any revenues received
42 pursuant to a county or countywide retailers' sales tax levied or collected
43 under K.S.A. 74-8929, and amendments thereto. All such revenue
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1 collected under K.S.A. 74-8929, and amendments thereto, shall be
2 deposited into the redevelopment bond fund established by K.S.A. 74-
3 8927, and amendments thereto, for the period of time set forth in K.S.A.
4 74-8927, and amendments thereto.
5    Sec. 3. K.S.A. 2025 Supp. 12-187 and 12-192 are hereby repealed.
6    Sec. 4. This act shall take effect and be in force from and after its
7 publication in the statute book.