HB 2712

                     As Amended by Senate Committee
                    As Amended by House Committee
 Session of 2026
                        HOUSE BILL No. 2712
                           By Committee on Taxation
                     Requested by Representative A. Smith
                                     2-5
1 AN ACT concerning sales and compensating use tax; relating to city and
2   countywide retailers' sales tax; increasing the authority for a
3   countywide retailers' sales tax and providing for the dedicated
4   apportionment of special purpose tax revenues up to 2%; limiting
5   special purpose taxes to 10 years; requiring certain reporting to the
6   department of revenue for administration of such tax; amending
7   K.S.A. 12-191 and K.S.A. 2025 Supp. 12-187, 12-189 and 12-192 and
8   repealing the existing sections.
9
10 Be it enacted by the Legislature of the State of Kansas:
11     Section 1. K.S.A. 2025 Supp. 12-187 is hereby amended to read as
12 follows: 12-187. (a) No city shall impose a retailers' sales tax under the
13 provisions of this act without the governing body of such city having first
14 submitted such proposition to and having received the approval of a
15 majority of the electors of the city voting thereon at an election called and
16 held therefor. The governing body of any city may submit the question of
17 imposing a retailers' sales tax and the governing body shall be required to
18 submit the question upon submission of a petition signed by electors of
19 such city equal in number to not less than 10% of the electors of such city.
20     (b) (1) The board of county commissioners of any county may submit
21 the question of imposing a countywide retailers' sales tax to the electors at
22 an election called and held thereon, and any such board shall be required
23 to submit the question upon submission of a petition signed by electors of
24 such county equal in number to not less than 10% of the electors of such
25 county who voted at the last preceding general election for the office of
26 secretary of state, or upon receiving resolutions requesting such an election
27 passed by not less than 2/3 of the membership of the governing body of
28 each of one or more cities within such county that contains a population of
29 not less than 25% of the entire population of the county, or upon receiving
30 resolutions requesting such an election passed by 2/3 of the membership of
31 the governing body of each of one or more taxing subdivisions within such
32 county that levy not less than 25% of the property taxes levied by all
33 taxing subdivisions within the county.
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1     (2) The board of county commissioners of Anderson, Atchison,
2 Barton, Brown, Butler, Chase, Cowley, Cherokee, Crawford, Finney, Ford,
3 Franklin, Grant, Jefferson, Linn, Lyon, Marion, Miami, Montgomery,
4 Neosho, Osage, Ottawa, Reno, Riley, Saline, Seward, Sumner, Thomas,
5 Wabaunsee, Wilson and Wyandotte counties may submit the question of
6 imposing a countywide retailers' sales tax and pledging the revenue
7 received therefrom for the purpose of financing the construction or
8 remodeling of a courthouse, jail, law enforcement center facility or other
9 county administrative facility, to the electors at an election called and held
10 thereon. The tax imposed pursuant to this paragraph shall expire when
11 sales tax sufficient to pay all of the costs incurred in the financing of such
12 facility has been collected by retailers as determined by the secretary of
13 revenue. Nothing in this paragraph shall be construed to allow the rate of
14 tax imposed by Butler, Chase, Cowley, Lyon, Montgomery, Neosho, Riley,
15 Sumner or Wilson county pursuant to this paragraph to exceed or be
16 imposed at any rate other than the rates prescribed in K.S.A. 12-189, and
17 amendments thereto.
18     (3) (A) Except as otherwise provided in this paragraph, the result of
19 the election held on November 8, 1988, on the question submitted by the
20 board of county commissioners of Jackson county for the purpose of
21 increasing its countywide retailers' sales tax by 1% is hereby declared
22 valid, and the revenue received therefrom by the county shall be expended
23 solely for the purpose of financing the Banner Creek reservoir project. The
24 tax imposed pursuant to this paragraph shall take effect on the effective
25 date of this act and shall expire not later than five years after such date.
26     (B) The result of the election held on November 8, 1994, on the
27 question submitted by the board of county commissioners of Ottawa
28 county for the purpose of increasing its countywide retailers' sales tax by
29 1% is hereby declared valid, and the revenue received therefrom by the
30 county shall be expended solely for the purpose of financing the erection,
31 construction and furnishing of a law enforcement center and jail facility.
32     (C) Except as otherwise provided in this paragraph, the result of the
33 election held on November 2, 2004, on the question submitted by the
34 board of county commissioners of Sedgwick county for the purpose of
35 increasing its countywide retailers' sales tax by 1% is hereby declared
36 valid, and the revenue received therefrom by the county shall be used only
37 to pay the costs of: (i) Acquisition of a site and constructing and equipping
38 thereon a new regional events center, associated parking and infrastructure
39 improvements and related appurtenances thereto, to be located in the
40 downtown area of the city of Wichita, Kansas, (the "downtown arena");
41 (ii) design for the Kansas coliseum complex and construction of
42 improvements to the pavilions; and (iii) establishing an operating and
43 maintenance reserve for the downtown arena and the Kansas coliseum
 HB 2712—Am. by SC  3
1 complex. The tax imposed pursuant to this paragraph shall commence on
2 July 1, 2005, and shall terminate not later than 30 months after the
3 commencement thereof.
4     (D) Except as otherwise provided in this paragraph, the result of the
5 election held on August 5, 2008, on the question submitted by the board of
6 county commissioners of Lyon county for the purpose of increasing its
7 countywide retailers' sales tax by 1% is hereby declared valid, and the
8 revenue received therefrom by the county shall be expended for the
9 purposes of ad valorem tax reduction and capital outlay. The tax imposed
10 pursuant to this paragraph shall terminate not later than five years after the
11 commencement thereof.
12     (E) Except as otherwise provided in this paragraph, the result of the
13 election held on August 5, 2008, on the question submitted by the board of
14 county commissioners of Rawlins county for the purpose of increasing its
15 countywide retailers' sales tax by 0.75% is hereby declared valid, and the
16 revenue received therefrom by the county shall be expended for the
17 purposes of financing the costs of a swimming pool. The tax imposed
18 pursuant to this paragraph shall terminate not later than 15 years after the
19 commencement thereof or upon payment of all costs authorized pursuant
20 to this paragraph in the financing of such project.
21     (F) The result of the election held on December 1, 2009, on the
22 question submitted by the board of county commissioners of Chautauqua
23 county for the purpose of increasing its countywide retailers' sales tax by
24 1% is hereby declared valid, and the revenue received from such tax by the
25 county shall be expended for the purposes of financing the costs of
26 constructing, furnishing and equipping a county jail and law enforcement
27 center and necessary improvements appurtenant to such jail and law
28 enforcement center. Any tax imposed pursuant to authority granted in this
29 paragraph shall terminate upon payment of all costs authorized pursuant to
30 this paragraph incurred in the financing of the project described in this
31 paragraph.
32     (G) The result of the election held on April 7, 2015, on the question
33 submitted by the board of county commissioners of Bourbon county for
34 the purpose of increasing its retailers' sales tax by 0.4% is hereby declared
35 valid, and the revenue received therefrom by the county shall be expended
36 solely for the purpose of financing the costs of constructing, furnishing
37 and operating a courthouse, law enforcement center or jail facility
38 improvements. Any tax imposed pursuant to authority granted in this
39 paragraph shall terminate upon payment of all costs authorized pursuant to
40 this paragraph incurred in the financing of the project described in this
41 paragraph.
42     (H) The result of the election held on November 7, 2017, on the
43 question submitted by the board of county commissioners of Finney
 HB 2712—Am. by SC  4
1 county for the purpose of increasing its countywide retailers' sales tax by
2 0.3% is hereby declared valid, and the revenues of such tax shall be used
3 by Finney county and the city of Garden City, Kansas, as agreed in an
4 interlocal cooperation agreement between the city and county, and as
5 detailed in the ballot question approved by voters. The tax imposed
6 pursuant to this subparagraph shall be levied for a period of 15 years from
7 the date it is first levied.
8     (I) The result of the election held on November 3, 2020, on the
9 question submitted by the board of county commissioners of Cherokee
10 county for the purpose of increasing its retailers' sales tax by 0.5% is
11 hereby declared valid, and the revenue received therefrom by the county
12 shall be expended solely for the purpose of financing: (i) Ambulance
13 services within the county; (ii) renovations and maintenance of county
14 buildings and facilities; or (iii) any other projects within the county
15 deemed necessary by the governing body of Cherokee county. The tax
16 imposed pursuant to this subparagraph shall terminate prior to January 1,
17 2033.
18     (4) The board of county commissioners of Finney and Ford counties
19 may submit the question of imposing a countywide retailers' sales tax at
20 the rate of 0.25% and pledging the revenue received therefrom for the
21 purpose of financing all or any portion of the cost to be paid by Finney or
22 Ford county for construction of highway projects identified as system
23 enhancements under the provisions of K.S.A. 68-2314(b)(5), and
24 amendments thereto, to the electors at an election called and held thereon.
25 Such election shall be called and held in the manner provided by the
26 general bond law. The tax imposed pursuant to this paragraph shall expire
27 upon the payment of all costs authorized pursuant to this paragraph in the
28 financing of such highway projects. Nothing in this paragraph shall be
29 construed to allow the rate of tax imposed by Finney or Ford county
30 pursuant to this paragraph to exceed the maximum rate prescribed in
31 K.S.A. 12-189, and amendments thereto. If any funds remain upon the
32 payment of all costs authorized pursuant to this paragraph in the financing
33 of such highway projects in Finney county, the state treasurer shall remit
34 such funds to the treasurer of Finney county and upon receipt of such
35 moneys shall be deposited to the credit of the county road and bridge fund.
36 If any funds remain upon the payment of all costs authorized pursuant to
37 this paragraph in the financing of such highway projects in Ford county,
38 the state treasurer shall remit such funds to the treasurer of Ford county
39 and upon receipt of such moneys shall be deposited to the credit of the
40 county road and bridge fund.
41     (5) The board of county commissioners of any county may submit the
42 question of imposing a retailers' sales tax at the rate of 0.25%, 0.5%,
43 0.75% or 1% and pledging the revenue received therefrom for the purpose
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1 of financing the provision of health care services, as enumerated in the
2 question, to the electors at an election called and held thereon. Whenever
3 any county imposes a tax pursuant to this paragraph, any tax imposed
4 pursuant to subsection (a)(2) by any city located in such county shall
5 expire upon the effective date of the imposition of the countywide tax, and
6 thereafter the state treasurer shall remit to each such city that portion of the
7 countywide tax revenue collected by retailers within such city as certified
8 by the director of taxation. The tax imposed pursuant to this paragraph
9 shall be deemed to be in addition to the rate limitations prescribed in
10 K.S.A. 12-189, and amendments thereto. As used in this paragraph, health
11 care services shall include, but not be limited to, the following: Local
12 health departments, city or county hospitals, city or county nursing homes,
13 preventive health care services including immunizations, prenatal care and
14 the postponement of entry into nursing homes by home care services,
15 mental health services, indigent health care, physician or health care
16 worker recruitment, health education, emergency medical services, rural
17 health clinics, integration of health care services, home health services and
18 rural health networks.
19     (6) The board of county commissioners of Allen county may submit
20 the question of imposing a countywide retailers' sales tax at the rate of
21 0.5% and pledging the revenue received therefrom for the purpose of
22 financing the costs of operation and construction of a solid waste disposal
23 area or the modification of an existing landfill to comply with federal
24 regulations to the electors at an election called and held thereon. The tax
25 imposed pursuant to this paragraph shall expire upon the payment of all
26 costs incurred in the financing of the project undertaken. Nothing in this
27 paragraph shall be construed to allow the rate of tax imposed by Allen
28 county pursuant to this paragraph to exceed or be imposed at any rate other
29 than the rates prescribed in K.S.A. 12-189, and amendments thereto.
30     (7) (A) The board of county commissioners of Clay and Miami
31 county may submit the question of imposing a countywide retailers' sales
32 tax at the rate of 0.50% in the case of Clay county and at a rate of up to 1%
33 in the case of Miami county, and pledging the revenue received therefrom
34 for the purpose of financing the costs of roadway construction and
35 improvement to the electors at an election called and held thereon. Except
36 as otherwise provided, the tax imposed pursuant to this subparagraph shall
37 expire after five years from the date such tax is first collected. The result
38 of the election held on November 2, 2004, on the question submitted by
39 the board of county commissioners of Miami county for the purpose of
40 extending for an additional five-year period the countywide retailers' sales
41 tax imposed pursuant to this subsection in Miami county is hereby
42 declared valid. The countywide retailers' sales tax imposed pursuant to this
43 subsection in Clay and Miami county may be extended or reenacted for
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1 additional five-year periods upon the board of county commissioners of
2 Clay and Miami county submitting such question to the electors at an
3 election called and held thereon for each additional five-year period as
4 provided by law.
5     (B) The board of county commissioners of Dickinson county may
6 submit the question of imposing a countywide retailers' sales tax at the rate
7 of 0.5% and pledging the revenue received therefrom for the purpose of
8 financing the costs of roadway construction and improvement to the
9 electors at an election called and held thereon. The tax imposed pursuant
10 to this subparagraph shall expire after 10 years from the date such tax is
11 first collected.
12     (8) The board of county commissioners of Sherman county may
13 submit the question of imposing a countywide retailers' sales tax at the rate
14 of 1% and pledging the revenue received therefrom for the purpose of
15 financing the costs of street and roadway improvements to the electors at
16 an election called and held thereon. The tax imposed pursuant to this
17 paragraph shall expire upon payment of all costs authorized pursuant to
18 this paragraph in the financing of such project.
19     (9) (A) The board of county commissioners of Cowley, Crawford and
20 Woodson county may submit the question of imposing a countywide
21 retailers' sales tax at the rate of 0.5% in the case of Crawford and Woodson
22 county and at a rate of up to 0.25%, in the case of Cowley county and
23 pledging the revenue received therefrom for the purpose of financing
24 economic development initiatives or public infrastructure projects. The tax
25 imposed pursuant to this subparagraph shall expire after five years from
26 the date such tax is first collected.
27     (B) The board of county commissioners of Russell 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 economic development initiatives or public infrastructure
31 projects. The tax imposed pursuant to this subparagraph shall expire after
32 10 years from the date such tax is first collected.
33     (10) The board of county commissioners of Franklin county may
34 submit the question of imposing a countywide retailers' sales tax at the rate
35 of 0.25% and pledging the revenue received therefrom for the purpose of
36 financing recreational facilities. The tax imposed pursuant to this
37 paragraph shall expire upon payment of all costs authorized in financing
38 such facilities.
39     (11) The board of county commissioners of Douglas 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 purposes of
42 conservation, access and management of open space; preservation of
43 cultural heritage; and economic development projects and activities.
 HB 2712—Am. by SC  7
1     (12) The board of county commissioners of Shawnee county may
2 submit the question of imposing a countywide retailers' sales tax at the rate
3 of 0.25% and pledging the revenue received therefrom to the city of
4 Topeka for the purpose of financing the costs of rebuilding the Topeka
5 boulevard bridge and other public infrastructure improvements associated
6 with such project to the electors at an election called and held thereon. The
7 tax imposed pursuant to this paragraph shall expire upon payment of all
8 costs authorized in financing such project.
9     (13) The board of county commissioners of Jackson county may
10 submit the question of imposing a countywide retailers' sales tax at a rate
11 of 0.4% and pledging the revenue received therefrom for the purpose of
12 financing public infrastructure projects to the electors at an election called
13 and held thereon. Such tax shall expire after seven years from the date
14 such tax is first collected.
15     (14) The board of county commissioners of Neosho county may
16 submit the question of imposing a countywide retailers' sales tax at the rate
17 of 0.5% and pledging the revenue received therefrom for the purpose of
18 financing the costs of roadway construction and improvement to the
19 electors at an election called and held thereon. The tax imposed pursuant
20 to this paragraph shall expire upon payment of all costs authorized
21 pursuant to this paragraph in the financing of such project.
22     (15) The board of county commissioners of Saline county may
23 submit the question of imposing a countywide retailers' sales tax at the rate
24 of up to 0.5% and pledging the revenue received therefrom for the purpose
25 of financing the costs of construction and operation of an expo center to
26 the electors at an election called and held thereon. The tax imposed
27 pursuant to this paragraph shall expire after five years from the date such
28 tax is first collected.
29     (16) The board of county commissioners of Harvey county may
30 submit the question of imposing a countywide retailers' sales tax at the rate
31 of 1.0% and pledging the revenue received therefrom for the purpose of
32 financing the costs of property tax relief, economic development initiatives
33 and public infrastructure improvements to the electors at an election called
34 and held thereon.
35     (17) The board of county commissioners of Atchison 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 costs of construction and maintenance of sports and
39 recreational facilities to the electors at an election called and held thereon.
40 The tax imposed pursuant to this paragraph shall expire upon payment of
41 all costs authorized in financing such facilities.
42     (18) The board of county commissioners of Wabaunsee county may
43 submit the question of imposing a countywide retailers' sales tax at the rate
 HB 2712—Am. by SC  8
1 of 0.5% and pledging the revenue received therefrom for the purpose of
2 financing the costs of bridge and roadway construction and improvement
3 to the electors at an election called and held thereon. The tax imposed
4 pursuant to this paragraph shall expire after 15 years from the date such
5 tax is first collected. On and after July 1, 2019, the countywide retailers'
6 sales tax imposed pursuant to this paragraph may be extended or reenacted
7 for one additional period not to exceed 15 years upon the board of county
8 commissioners of Wabaunsee county submitting such question to the
9 electors at an election called and held thereon as provided by law. For any
10 countywide retailers' sales tax that is extended or reenacted pursuant to this
11 paragraph, such tax shall expire not later than 15 years from the date such
12 tax is first collected.
13     (19) The board of county commissioners of Jefferson county may
14 submit the question of imposing a countywide retailers' sales tax at the rate
15 of 1% and pledging the revenue received therefrom for the purpose of
16 financing the costs of roadway construction and improvement to the
17 electors at an election called and held thereon. The tax imposed pursuant
18 to this paragraph shall expire after six years from the date such tax is first
19 collected. The countywide retailers' sales tax imposed pursuant to this
20 paragraph may be extended or reenacted for additional six-year periods
21 upon the board of county commissioners of Jefferson county submitting
22 such question to the electors at an election called and held thereon for each
23 additional six-year period as provided by law.
24     (20) The board of county commissioners of Riley county may submit
25 the question of imposing a countywide retailers' sales tax at the rate of up
26 to 1% and pledging the revenue received therefrom for the purpose of
27 financing the costs of bridge and roadway construction and improvement
28 to the electors at an election called and held thereon. The tax imposed
29 pursuant to this paragraph shall expire after five years from the date such
30 tax is first collected.
31     (21) The board of county commissioners of Johnson 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 construction and operation costs of public safety projects,
35 including, but not limited to, a jail, detention center, sheriff's resource
36 center, crime lab or other county administrative or operational facility
37 dedicated to public safety, to the electors at an election called and held
38 thereon. The tax imposed pursuant to this paragraph shall expire after 10
39 years from the date such tax is first collected. The countywide retailers'
40 sales tax imposed pursuant to this subsection may be extended or
41 reenacted for additional periods not exceeding 10 years upon the board of
42 county commissioners of Johnson county submitting such question to the
43 electors at an election called and held thereon for each additional ten-year
 HB 2712—Am. by SC  9
1 period as provided by law.
2     (22) The board of county commissioners of Wilson county may
3 submit the question of imposing a countywide retailers' sales tax at the rate
4 of up to 1% and pledging the revenue received therefrom for the purpose
5 of financing the costs of roadway construction and improvements to
6 federal highways, the development of a new industrial park and other
7 public infrastructure improvements to the electors at an election called and
8 held thereon. The tax imposed pursuant to this paragraph shall expire upon
9 payment of all costs authorized pursuant to this paragraph in the financing
10 of such project or projects.
11     (23) The board of county commissioners of Butler county may
12 submit the question of imposing a countywide retailers' sales tax at the rate
13 of either 0.25%, 0.5%, 0.75% or 1% and pledging the revenue received
14 therefrom for the purpose of financing the costs of public safety capital
15 projects or bridge and roadway construction projects, or both, to the
16 electors at an election called and held thereon. The tax imposed pursuant
17 to this paragraph shall expire upon payment of all costs authorized in
18 financing such projects.
19     (24) The board of county commissioners of Barton county may
20 submit the question of imposing a countywide retailers' sales tax at the rate
21 of up to 0.5% and pledging the revenue received therefrom for the purpose
22 of financing the costs of roadway and bridge construction and
23 improvement and infrastructure development and improvement to the
24 electors at an election called and held thereon. The tax imposed pursuant
25 to this paragraph shall expire after 10 years from the date such tax is first
26 collected.
27     (25) The board of county commissioners of Jefferson county may
28 submit the question of imposing a countywide retailers' sales tax at the rate
29 of 0.25% and pledging the revenue received therefrom for the purpose of
30 financing the costs of the county's obligation as participating employer to
31 make employer contributions and other required contributions to the
32 Kansas public employees retirement system for eligible employees of the
33 county who are members of the Kansas police and firemen's retirement
34 system, to the electors at an election called and held thereon. The tax
35 imposed pursuant to this paragraph shall expire upon payment of all costs
36 authorized in financing such purpose.
37     (26) The board of county commissioners of Pottawatomie county
38 may submit the question of imposing a countywide retailers' sales tax at
39 the rate of up to 0.5% and pledging the revenue received therefrom for the
40 purpose of financing the costs of construction or remodeling of a
41 courthouse, jail, law enforcement center facility or other county
42 administrative facility, or public infrastructure improvements, or both, to
43 the electors at an election called and held thereon. The tax imposed
 HB 2712—Am. by SC  10
1 pursuant to this paragraph shall expire upon payment of all costs
2 authorized in financing such project or projects.
3     (27) The board of county commissioners of Kingman 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 financing the costs of constructing and
7 furnishing a law enforcement center and jail facility and the costs of
8 roadway and bridge improvements to the electors at an election called and
9 held thereon. The tax imposed pursuant to this paragraph shall expire not
10 later than 20 years from the date such tax is first collected.
11     (28) The board of county commissioners of Edwards county may
12 submit the question of imposing a countywide retailers' sales tax at the rate
13 of 0.375% and pledging the revenue therefrom for the purpose of
14 financing the costs of economic development initiatives to the electors at
15 an election called and held thereon.
16     (29) The board of county commissioners of Rooks county may
17 submit the question of imposing a countywide retailers' sales tax at the rate
18 of 0.5% and pledging the revenue therefrom for the purpose of financing
19 the costs of constructing or remodeling and furnishing a jail facility to the
20 electors at an election called and held thereon. The tax imposed pursuant
21 to this paragraph shall expire upon the payment of all costs authorized in
22 financing such project or projects.
23     (30) The board of county commissioners of Douglas county may
24 submit the question of imposing a countywide retailers' sales tax at the rate
25 of 0.5% and pledging the revenue received therefrom for the purpose of
26 financing the construction or remodeling of a courthouse, jail, law
27 enforcement center facility, detention facility or other county
28 administrative facility, specifically including mental health and for the
29 operation thereof.
30     (31) The board of county commissioners of Bourbon county may
31 submit the question of imposing a countywide retailers' sales tax at the rate
32 of up to 1%, in increments of 0.05%, and pledging the revenue received
33 therefrom for the purpose of financing the costs of constructing, furnishing
34 and operating a courthouse, law enforcement center or jail facility
35 improvements to the electors at an election called and held thereon.
36     (32) The board of county commissioners of Marion county may
37 submit the question of imposing a countywide retailers' sales tax at the rate
38 of 0.5% and pledging the revenue received therefrom for the purpose of
39 financing the costs of property tax relief, economic development initiatives
40 and the construction of public infrastructure improvements, including
41 buildings, to the electors at an election called and held thereon.
42     (33) The board of county commissioners of Wilson county may
43 submit the question of imposing a countywide retailers' sales tax at the rate
 HB 2712—Am. by SC  11
1 of 0.25%, 0.5%, 0.75% or 1% and pledging the revenue received
2 therefrom for the purpose of supporting emergency medical and
3 ambulance services in the county to the electors at an election called and
4 held thereon. The tax imposed pursuant to this paragraph shall expire after
5 10 years from the date such tax is first collected. The countywide retailers'
6 sales tax imposed pursuant to this paragraph may be extended or reenacted
7 for additional periods not exceeding 10 years per period upon the board of
8 county commissioners of Wilson county submitting such question to the
9 electors at an election called and held thereon for each additional period as
10 provided by law. This paragraph shall not be construed to cause the
11 expiration, repeal or termination of any existing city retailers' sales tax for
12 health care services as defined in paragraph (5).
13    (34) The board of county commissioners of Atchison county may
14 submit the question of imposing a countywide retailers' sales tax at the rate
15 of up to 1% and pledging the revenue received for the purpose of joint law
16 enforcement communications and solid waste disposal in Atchison county
17 to the electors at an election called and held thereon. The tax imposed
18 pursuant to this paragraph shall expire after 10 years from the date such
19 tax is first collected.
20    (35) The board of county commissioners of Dickinson county may
21 submit the question of imposing a countywide retailers' sales tax at the rate
22 of 0.25% and pledging the revenue received therefrom for the purpose of
23 financing the costs of public safety capital projects to the electors at an
24 election called and held thereon. The tax imposed pursuant to this
25 paragraph shall expire after five years from the date such tax is first
26 collected. The countywide retailers' sales tax imposed pursuant to this
27 paragraph may be extended or reenacted for additional five-year periods
28 upon the board of county commissioners of Dickinson county submitting
29 such question to the electors at an election called and held thereon for each
30 additional five-year period as provided by law.
31    (36) The board of county commissioners of Rawlins county may
32 submit the question of imposing a countywide retailers' sales tax at the rate
33 of up to 1% and pledging the revenue received therefrom for the purpose
34 of financing the costs of construction, remodeling, capital improvements
35 or maintenance of attendance centers or other district facilities of any
36 school district or school districts within the county. The tax imposed
37 pursuant to this paragraph shall expire upon payment of all costs
38 authorized in financing the costs of attendance centers or other district
39 facilities for U.S.D. No. 105.
40    (37) The board of county commissioners of Marshall county may
41 submit the question of imposing a countywide retailers' sales tax at the rate
42 of up to 1% and pledging the revenue therefrom for the purpose of
43 financing the costs of constructing or remodeling and furnishing a jail
 HB 2712—Am. by SC  12
1 facility to the electors at an election called and held thereon. The tax
2 imposed pursuant to this paragraph shall expire upon the payment of all
3 costs authorized in financing such project or projects.
4    (38) The board of county commissioners of Neosho county may
5 submit the question of imposing a countywide retailers' sales tax at the rate
6 of 0.5% and pledging the revenue received therefrom for the purpose of
7 financing the costs of roadway and bridge construction, maintenance and
8 improvement to the electors at an election called and held thereon. The tax
9 imposed pursuant to this paragraph shall expire after 10 years from the
10 date such tax is first collected.
11    (39) The board of county commissioners of Pawnee county may
12 submit the question of imposing a countywide retailers' sales tax at the rate
13 of up to 1% and pledging the revenue received therefrom for the purposes
14 of: (A) Healthcare services for those items authorized pursuant to
15 subsection (b)(5); and (B) furnishing and equipping county-supported
16 public safety operations deemed necessary by the board of county
17 commissioners of Pawnee county including, but not limited to, the sheriff's
18 department, jail, emergency management and emergency dispatch
19 services.
20    (40) The board of county commissioners of Seward county may
21 submit the question of imposing a countywide retailers' sales tax at the rate
22 of 0.5% and pledging the revenue received therefrom for the purpose of
23 financing the costs of roadway and bridge construction, maintenance and
24 improvement to the electors at an election called and held thereon. The tax
25 imposed pursuant to this paragraph shall expire after 10 years from the
26 date such tax is first collected. The countywide retailers' sales tax imposed
27 pursuant to this paragraph may be extended or reenacted for additional 10-
28 year periods upon the board of county commissioners of Seward county
29 submitting such question to the electors at an election called and held
30 thereon for each additional 10-year period as provided by law.
31    (41) The board of county commissioners of Jackson 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 supporting hospital services in the county to the electors at an election
35 called and held thereon. The tax imposed pursuant to this paragraph shall
36 expire after 10 years from the date such tax is first collected.
37    (c) The boards of county commissioners of any two or more
38 contiguous counties, upon adoption of a joint resolution by such boards,
39 may submit the question of imposing a retailers' sales tax within such
40 counties to the electors of such counties at an election called and held
41 thereon and such boards of any two or more contiguous counties shall be
42 required to submit such question upon submission of a petition in each of
43 such counties, signed by a number of electors of each of such counties
 HB 2712—Am. by SC  13
1 where submitted equal in number to not less than 10% of the electors of
2 each of such counties who voted at the last preceding general election for
3 the office of secretary of state, or upon receiving resolutions requesting
4 such an election passed by not less than 2/3 of the membership of the
5 governing body of each of one or more cities within each of such counties
6 that contains a population of not less than 25% of the entire population of
7 each of such counties, or upon receiving resolutions requesting such an
8 election passed by 2/3 of the membership of the governing body of each of
9 one or more taxing subdivisions within each of such counties that levy not
10 less than 25% of the property taxes levied by all taxing subdivisions within
11 each of such counties.
12     (d) Notwithstanding any provision of law to the contrary, including
13 subsection (b)(5), Any special purpose city retailers' sales tax being levied
14 by a city prior to or special purpose countywide retailers' sales tax in
15 effect on July 1, 2006 2026, shall continue in effect until repealed at the
16 later of:
17     (1) The paying off of any bonds that are financed with proceeds of the
18 city retailers' sales tax or countywide retailers' sales tax if such bond
19 obligation existed prior to July 1, 2026; or
20     (2) the earlier of:
21     (A) July 1, 2036;
22     (B) the repeal of the city retailers' sales tax or countywide retailers'
23 sales tax in the manner provided herein in this section for the adoption and
24 approval of such tax or until repealed by the adoption of an ordinance or
25 resolution for such repeal. Any countywide retailers' sales tax in the
26 amount of 0.5% or 1% in effect on July 1, 1990, shall continue in effect
27 until repealed in the manner provided herein for the adoption and approval
28 of such tax; or
29     (3) the expiration of the city retailers' sales tax or countywide
30 retailers' sales tax.
31     (e) Any city or county proposing to adopt a retailers' sales tax shall
32 give notice of its intention to submit such proposition for approval by the
33 electors in the manner required by K.S.A. 10-120, and amendments
34 thereto. The notices shall state the time of the election and the rate and
35 effective date of the proposed tax. If a majority of the electors voting
36 thereon at such election fail to approve the proposition, such proposition
37 may be resubmitted under the conditions and in the manner provided in
38 this act for submission of the proposition. If a majority of the electors
39 voting thereon at such election shall approve the levying of such tax, the
40 governing body of any such city or county shall provide by ordinance or
41 resolution, as the case may be, for the levy of the tax. Any repeal of such
42 tax or any reduction or increase in the rate thereof, within the limits
43 prescribed by K.S.A. 12-189, and amendments thereto, shall be
 HB 2712—Am. by SC  14
1 accomplished in the manner provided herein for the adoption and approval
2 of such tax except that the repeal of any such city or county retailers' sales
3 tax may be accomplished by the adoption of an ordinance or resolution so
4 providing.
5     (f) The sufficiency of the number of signers of any petition filed
6 under this section shall be determined by the county election officer. Every
7 election held under this act shall be conducted by the county election
8 officer.
9     (g) (1) The governing body of the city or county proposing to levy
10 any retailers' sales tax shall specify the purpose or purposes for which the
11 revenue would be used, and a statement generally describing such purpose
12 or purposes shall be included as a part of the ballot proposition.
13     (2) In addition to the requirements set forth in paragraph (1), the
14 governing body of the county proposing to levy a countywide retailers'
15 sales tax shall include as a part of the ballot proposition whether:
16     (A) The apportionment formula provided in K.S.A. 12-192, and
17 amendments thereto, will apply to the revenue;
18     (B) an interlocal agreement was entered whereby the county will
19 retain either all or part of the revenue; or
20     (C) pursuant to law, the county retains the revenue in its entirety.
21     (h) The county clerk shall forward any successful ballot proposition
22 to the department of revenue within 30 days after certification of election
23 results.
24     Sec. 2. K.S.A. 2025 Supp. 12-189 is hereby amended to read as
25 follows: 12-189. (a) The rate of any city retailers' sales tax shall be fixed in
26 increments of 0.05% and in an amount not to exceed 2% for general
27 purposes and not to exceed 1% for special purposes, which shall be
28 determined by the governing body of the city. For any retailers' sales tax
29 imposed by a city for special purposes, such city shall specify the purposes
30 for which such tax is imposed. All such special purpose city retailers' sales
31 taxes imposed by a city shall expire after 10 years from the date such tax is
32 first collected.
33     (b) (1) The rate of any countywide retailers' sales tax shall be fixed in
34 increments of 0.05% in an amount determined by the board of county
35 commissioners not to exceed 1%:
36     (A) 1% for general purposes, and shall be fixed in increments of
37 0.25%, and which amount shall be determined by the board of county
38 commissioners, except that:
39     (a) The board of county commissioners of Wabaunsee county, for the
40 purposes of K.S.A. 12-187(b)(2), and amendments thereto, may fix such
41 rate at 1.25%; the board of county commissioners of Osage or Reno
42 county, for the purposes of K.S.A. 12-187(b)(2), and amendments thereto,
43 may fix such rate at 1.25% or 1.5%; the board of county commissioners of
 HB 2712—Am. by SC  15
1 Cherokee, Crawford, Finney, Ford, Saline, Seward or Wyandotte county,
2 for the purposes of K.S.A. 12-187(b)(2), and amendments thereto, may fix
3 such rate at 1.5%; the board of county commissioners of Atchison or
4 Thomas county, for the purposes of K.S.A. 12-187(b)(2), and amendments
5 thereto, may fix such rate at 1.5% or 1.75%; the board of county
6 commissioners of Anderson, Barton, Jefferson or Ottawa county, for the
7 purposes of K.S.A. 12-187(b)(2), and amendments thereto, may fix such
8 rate at 2%; the board of county commissioners of Marion county, for the
9 purposes of K.S.A. 12-187(b)(2), and amendments thereto, may fix such
10 rate at 2.5%; the board of county commissioners of Franklin, Linn and
11 Miami counties, for the purposes of K.S.A. 12-187(b)(2), and amendments
12 thereto, may fix such rate at a percentage that is equal to the sum of the
13 rate allowed to be imposed by the respective board of county
14 commissioners on July 1, 2007, plus up to 1.0%; and the board of county
15 commissioners of Brown or Grant county, for the purposes of K.S.A. 12-
16 187(b)(2), and amendments thereto, may fix such rate at up to 2%;
17     (b) the board of county commissioners of Jackson county, for the
18 purposes of K.S.A. 12-187(b)(3), and amendments thereto, may fix such
19 rate at 2%;
20     (c) the boards of county commissioners of Finney and Ford counties,
21 for the purposes of K.S.A. 12-187(b)(4), and amendments thereto, may fix
22 such rate at 0.25%;
23     (d) the board of county commissioners of any county, for the
24 purposes of K.S.A. 12-187(b)(5), and amendments thereto, may fix such
25 rate at a percentage that is equal to the sum of the rate allowed to be
26 imposed by a board of county commissioners on the effective date of this
27 act plus 0.25%, 0.5%, 0.75% or 1%, as the case requires;
28     (e) the board of county commissioners of Dickinson county, for the
29 purposes of K.S.A. 12-187(b)(7), and amendments thereto, may fix such
30 rate at 1.5%, and the board of county commissioners of Miami county, for
31 the purposes of K.S.A. 12-187(b)(7), and amendments thereto, may fix
32 such rate at 1.25%, 1.5%, 1.75% or 2%;
33     (f) the board of county commissioners of Sherman county, for the
34 purposes of K.S.A. 12-187(b)(8), and amendments thereto, may fix such
35 rate at 2.25%;
36     (g) the board of county commissioners of Crawford or Russell county
37 for the purposes of K.S.A. 12-187(b)(9), and amendments thereto, may fix
38 such rate at 1.5%;
39     (h) the board of county commissioners of Franklin county, for the
40 purposes of K.S.A. 12-187(b)(10), and amendments thereto, may fix such
41 rate at 1.75%;
42     (i) the board of county commissioners of Douglas county, for the
43 purposes of K.S.A. 12-187(b)(11) and (b)(30), and amendments thereto,
 HB 2712—Am. by SC  16
1 may fix such rate at 1.75%;
2     (j) the board of county commissioners of Jackson county, for the
3 purposes of K.S.A. 12-187(b)(13), and amendments thereto, may fix such
4 rate at 1.4%;
5     (k) the board of county commissioners of Sedgwick county, for the
6 purposes of K.S.A. 12-187(b)(3)(C), and amendments thereto, may fix
7 such rate at 2%;
8     (l) the board of county commissioners of Neosho county, for the
9 purposes of K.S.A. 12-187(b)(14), and amendments thereto, may fix such
10 rate at 1.0% or 1.5%;
11     (m) the board of county commissioners of Saline county, for the
12 purposes of K.S.A. 12-187(b)(15), and amendments thereto, may fix such
13 rate at up to 1.5%;
14     (n) the board of county commissioners of Harvey county, for the
15 purposes of K.S.A. 12-187(b)(16), and amendments thereto, may fix such
16 rate at 2.0%;
17     (o) the board of county commissioners of Atchison county, for the
18 purpose of K.S.A. 12-187(b)(17), and amendments thereto, may fix such
19 rate at a percentage that is equal to the sum of the rate allowed to be
20 imposed by the board of county commissioners of Atchison county on the
21 effective date of this act plus 0.25%;
22     (p) the board of county commissioners of Wabaunsee county, for the
23 purpose of K.S.A. 12-187(b)(18), and amendments thereto, may fix such
24 rate at a percentage that is equal to the sum of the rate allowed to be
25 imposed by the board of county commissioners of Wabaunsee county on
26 July 1, 2007, plus 0.5%;
27     (q) the board of county commissioners of Jefferson county, for the
28 purpose of K.S.A. 12-187(b)(19) and (25), and amendments thereto, may
29 fix such rate at 2.25%;
30     (r) the board of county commissioners of Riley county, for the
31 purpose of K.S.A. 12-187(b)(20), and amendments thereto, may fix such
32 rate at a percentage that is equal to the sum of the rate allowed to be
33 imposed by the board of county commissioners of Riley county on July 1,
34 2007, plus up to 1%;
35     (s) the board of county commissioners of Johnson county, for the
36 purposes of K.S.A. 12-187(b)(21), and amendments thereto, may fix such
37 rate at a percentage that is equal to the sum of the rate allowed to be
38 imposed by the board of county commissioners of Johnson county on July
39 1, 2007, plus 0.25%;
40     (t) the board of county commissioners of Wilson county, for the
41 purposes of K.S.A. 12-187(b)(22), and amendments thereto, may fix such
42 rate at up to 2%;
43     (u) the board of county commissioners of Butler county, for the
 HB 2712—Am. by SC  17
1 purposes of K.S.A. 12-187(b)(23), and amendments thereto, may fix such
2 rate at a percentage that is equal to the sum of the rate otherwise allowed
3 pursuant to this section, plus 0.25%, 0.5%, 0.75% or 1%;
4     (v) the board of county commissioners of Barton county, for the
5 purposes of K.S.A. 12-187(b)(24), and amendments thereto, may fix such
6 rate at up to 1.5%;
7     (w) the board of county commissioners of Lyon county, for the
8 purposes of K.S.A. 12-187(b)(3)(D), and amendments thereto, may fix
9 such rate at 1.5%;
10     (x) the board of county commissioners of Rawlins county, for the
11 purposes of K.S.A. 12-187(b)(3)(E), and amendments thereto, may fix
12 such rate at 1.75%;
13     (y) the board of county commissioners of Chautauqua county, for the
14 purposes of K.S.A. 12-187(b)(3)(F), and amendments thereto, may fix
15 such rate at 2.0%;
16     (z) the board of county commissioners of Pottawatomie county, for
17 the purposes of K.S.A. 12-187(b)(26), and amendments thereto, may fix
18 such rate at up to 1.5%;
19     (aa) the board of county commissioners of Kingman county, for the
20 purposes of K.S.A. 12-187(b)(27), and amendments thereto, may fix such
21 rate at a percentage that is equal to the sum of the rate otherwise allowed
22 pursuant to this section, plus 0.25%, 0.5%, 0.75%, or 1%;
23     (bb) the board of county commissioners of Edwards county, for the
24 purposes of K.S.A. 12-187(b)(28), and amendments thereto, may fix such
25 rate at 1.375%;
26     (cc) the board of county commissioners of Rooks county, for the
27 purposes of K.S.A. 12-187(b)(29), and amendments thereto, may fix such
28 rate at up to 1.5%;
29     (dd) the board of county commissioners of Bourbon county, for the
30 purposes of K.S.A. 12-187(b)(3)(G) and (b)(31), and amendments thereto,
31 may fix such rate at up to 2.0%;
32     (ee) the board of county commissioners of Marion county, for the
33 purposes of K.S.A. 12-187(b)(32), and amendments thereto, may fix such
34 rate at 2.5%;
35     (ff) the board of county commissioners of Finney county, for the
36 purposes of K.S.A. 12-187(b)(3)(H), and amendments thereto, may fix
37 such rate at a percentage that is equal to the sum of the rate otherwise
38 allowed pursuant to this section, plus 0.3%;
39     (gg) the board of county commissioners of Cherokee county, for the
40 purposes of K.S.A. 12-187(b)(3)(I), and amendments thereto, may fix such
41 rate at a percentage that is equal to the sum of the rate otherwise allowed
42 pursuant to this section, plus 0.5%;
43     (hh) the board of county commissioners of Wilson county, for the
 HB 2712—Am. by SC  18
1 purposes of K.S.A. 12-187(b)(33), and amendments thereto, may fix such
2 rate at a percentage that is equal to the sum of the rate otherwise allowed
3 pursuant to this section, plus 0.25%, 0.5%, 0.75% or 1%;
4     (ii) the board of county commissioners of Atchison county, for the
5 purposes of K.S.A. 12-187(b)(34), and amendments thereto, may fix such
6 rate at a percentage that is equal to the sum of the rate otherwise allowed
7 pursuant to this section, plus up to 1%;
8     (jj) the board of county commissioners of Dickinson county, for the
9 purposes of K.S.A. 12-187(b)(35), and amendments thereto, may fix such
10 rate at a percentage that is equal to the sum of the rate otherwise allowed
11 pursuant to this section, plus 0.25%;
12     (kk) the board of county commissioners of Rawlins county, for the
13 purposes of K.S.A. 12-187(b)(36), and amendments thereto, may fix such
14 rate at a percentage that is equal to the sum of the rate otherwise allowed
15 pursuant to this section, plus up to 1%;
16     (ll) the board of county commissioners of Marshall county, for the
17 purposes of K.S.A. 12-187(b)(37), and amendments thereto, may fix such
18 rate at a percentage that is equal to the sum of the rate otherwise allowed
19 pursuant to this section, plus up to 1%;
20     (mm) the board of county commissioners of Neosho county, for the
21 purposes of K.S.A. 12-187(b)(38), and amendments thereto, may fix such
22 rate at a percentage that is equal to the sum of the rate otherwise allowed
23 pursuant to this section, plus 0.5%;
24     (nn) the board of county commissioners of Pawnee county, for the
25 purposes of K.S.A. 12-187(b)(39), and amendments thereto, may fix such
26 rate at a percentage that is equal to the sum of the rate otherwise allowed
27 pursuant to this section, plus up to 1%;
28     (oo) the board of county commissioners of Seward county, for the
29 purposes of K.S.A. 12-187(b)(40), and amendments thereto, may fix such
30 rate at a percentage that is equal to the sum of the rate otherwise allowed
31 pursuant to this section, plus 0.5%; and
32     (pp) the board of county commissioners of Jackson county, for the
33 purposes of K.S.A. 12-187(b)(41), and amendments thereto, may fix such
34 rate at a percentage that is equal to the sum of the rate otherwise allowed
35 pursuant to this section, plus 0.25% such amounts are subject to the
36 apportionment provided in K.S.A. 12-192(a) and (b), and amendments
37 thereto; and
38     (B) 2% for special purposes, and such amounts are subject to the
39 apportionment provided in K.S.A. 12-192(d), and amendments thereto.
40     (2) The cumulative countywide retailers' sales tax rate may exceed
41 the amount set forth pursuant to this subsection if such rate exceeded 3%
42 on July 1, 2026, except that no further countywide retailers' sales tax may
43 be imposed to the extent that such cumulative rate would exceed the limits
 HB 2712—Am. by SC  19
1 set forth in paragraph (1).
2     (3) For any special purpose countywide retailers' sales tax imposed
3 on and after July 1, 2026, such special purpose countywide retailers' sales
4 tax imposed by a county shall expire after 10 years from the date that such
5 tax is first collected.
6     (c) Any county or city levying a retailers' sales tax is hereby
7 prohibited from administering or collecting such tax locally, but shall
8 utilize the services of the state department of revenue to administer,
9 enforce and collect such tax. Except as otherwise specifically provided in
10 K.S.A. 12-189a, and amendments thereto, such tax shall be identical in its
11 application, and exemptions therefrom, to the Kansas retailers' sales tax act
12 and all laws and administrative rules and regulations of the state
13 department of revenue relating to the Kansas retailers' sales tax shall apply
14 to such local sales tax insofar as such laws and rules and regulations may
15 be made applicable. Any changes to tax rates of a countywide retailers'
16 sales tax or a city retailers' sales tax shall be implemented in accordance
17 with the Kansas retailers' sales act and K.S.A. 79-3666, and amendments
18 thereto, including the dates for implementation and collection of the tax
19 based on the date that the department of revenue receives certification of
20 the election results pursuant to K.S.A. 12-187(h) and 12-191, and
21 amendments thereto, and the ballot proposition. The state director of
22 taxation is hereby authorized to administer, enforce and collect such local
23 sales taxes and to adopt such rules and regulations as may be necessary for
24 the efficient and effective administration and enforcement thereof.
25     (d) Upon receipt of a certified copy of an ordinance or resolution
26 authorizing the levy of a local retailers' sales tax, the director of taxation
27 shall cause such taxes to be collected within or without the boundaries of
28 such taxing subdivision at the same time and in the same manner provided
29 for the collection of the state retailers' sales tax. Such copy shall be
30 submitted to the director of taxation within 30 days after adoption of any
31 such ordinance or resolution. The director of taxation shall confirm that all
32 provisions of law applicable to the authorization of local sales tax have
33 been followed prior to causing the collection. If the director of taxation
34 discovers that a city or county did not comply with any provision of law
35 applicable to the authorization of a local sales tax after collection has
36 commenced, the director shall immediately notify the city or county and
37 cease collection of such sales tax until such noncompliance is remedied.
38 All moneys collected by the director of taxation under the provisions of
39 this section shall be credited to a county and city retailers' sales tax fund,
40 which fund is hereby established in the state treasury, except that all
41 moneys collected by the director of taxation pursuant to the authority
42 granted in K.S.A. 12-187(b)(22), and amendments thereto, shall be
43 credited to the Wilson county capital improvements fund. Any refund due
 HB 2712—Am. by SC  20
1 on any county or city retailers' sales tax collected pursuant to this act shall
2 be paid out of the sales tax refund fund and reimbursed by the director of
3 taxation from collections of local retailers' sales tax revenue. Except for
4 local retailers' sales tax revenue required to be deposited in the
5 redevelopment bond fund established under K.S.A. 74-8927, and
6 amendments thereto, all local retailers' sales tax revenue collected within
7 any county or city pursuant to this act shall be apportioned and remitted at
8 least quarterly by the state treasurer, on instruction from the director of
9 taxation, to the treasurer of such county or city.
10     (e) Revenue that is received from the imposition of a local retailers'
11 sales tax that exceeds the amount of revenue required to pay the costs of a
12 special project for which such revenue was pledged shall be credited to the
13 city or county general fund, as the case requires.
14     (f) The director of taxation shall provide, upon request by a city or
15 county clerk or treasurer or finance officer of any city or county levying a
16 local retailers' sales tax, monthly reports identifying each retailer doing
17 business in such city or county or making taxable sales sourced to such
18 city or county, setting forth the tax liability and the amount of such tax
19 remitted by each retailer during the preceding month and identifying each
20 business location maintained by the retailer and such retailer's sales or use
21 tax registration or account number. Such report shall be made available to
22 the clerk or treasurer or finance officer of such city or county within a
23 reasonable time after it has been requested from the director of taxation.
24 The director of taxation shall be allowed to assess a reasonable fee for the
25 issuance of such report. Information received by any city or county
26 pursuant to this section shall be confidential, and it shall be unlawful for
27 any officer or employee of such city or county to divulge any such
28 information in any manner. Any violation of this paragraph by a city or
29 county officer or employee is a class A misdemeanor, and such officer or
30 employee shall be dismissed from office. Reports of violations of this
31 paragraph shall be investigated by the attorney general. The district
32 attorney or county attorney and the attorney general shall have authority to
33 prosecute violations of this paragraph.
34     (g) A city retailers' sales tax and a countywide retailers' sales tax rate
35 in effect on July 1, 2026, shall continue in effect until such tax is repealed
36 pursuant to K.S.A. 12-187, and amendments thereto or such tax expires.
37     Sec. 3. K.S.A. 12-191 is hereby amended to read as follows: 12-
38 191. (a) All retail transactions consummated within a county or city
39 having a retail sales tax, which transactions are subject to the Kansas
40 retailers' sales tax, shall also be subject to such county or city retail
41 sales tax. Except as hereinafter provided, all retail sales, for the
42 purpose of this act, shall be considered to have been consummated at
43 the location determined by the sourcing rules as provided in K.S.A.
 HB 2712—Am. by SC  21
1 79-3670, and amendments thereto. The retail sales or transfer of
2 watercraft, modular homes, manufactured homes or mobile homes,
3 shall be considered consummated at the place of business of the
4 retailer and sourced to such location. The retail sale, excluding the
5 lease or rental, of motor vehicles, trailers, semi-trailers or aircraft that
6 do not qualify as transportation equipment, as defined in subsection
7 (d) of K.S.A. 79-3670, and amendments thereto, shall be considered
8 consummated at the place of business of the retailer and sourced to
9 such location. The isolated or occasional sale of any motor vehicle or
10 trailer shall be considered consummated at the taxing jurisdiction
11 where the sale is made. If the sale negotiations occurred in different
12 cities or counties, the situs of the sale for local sales tax purposes shall
13 be the place where the motor vehicle or trailer was kept at the time
14 negotiations were first entered into. In the event the place of business
15 of a retailer is doubtful the place or places at which the retail sales are
16 consummated for the purposes of this act shall be determined under
17 rules and regulations adopted by the secretary of revenue which rules
18 and regulations shall be considered with state and federal law insofar
19 as applicable. The director of taxation is hereby authorized to request
20 and receive from any retailer or from any city or county levying the
21 tax such information as may be reasonably necessary to determine the
22 liability of retailers for any county or city sales tax. The collection of
23 any sales tax of a county or city approved at any election shall
24 commence on the first day of the calendar quarter next following the
25 90th day after the date that the city or county has provided with a minimum
26 of 90 days prior written notice to the director of taxation of the election
27 authorizing the levy of such tax, and such notice shall, at a minimum,
28 include the ordinance or resolution authorizing the election, the ballot
29 proposition and the certified election results. The collection of any such
30 sales tax applicable to printed catalog purchases wherein the
31 purchaser computed the tax based upon local tax rates published in
32 the catalog, shall not commence until the first day of the calendar
33 quarter next following the 150th day after the date that the city or
34 county has provided written notice to the director of taxation of the
35 election authorizing the levy of such tax. The director of taxation shall
36 provide notice to sellers notice of such taxes within 30 days after
37 receiving such notice from the city or county at least 60 days prior to the
38 imposition of such tax.
39     (b) A city retailers' sales tax shall not become effective within any
40 area annexed by a city levying such tax until the first day of the calendar
41 quarter next following the 90th day after the date that the governing body
42 of such city provided the state department of revenue with a certified copy
43 of the annexation ordinance and a map of the city detailing the annexed
 HB 2712—Am. by SC  22
1 area. The director of taxation shall provide notice to sellers notice of such
2 tax within 30 days after receiving such notice from the city or county at
3 least 60 days prior to the imposition of such tax.
4     (c) Whenever any sales tax, imposed by any city or county under
5 the provisions of this act, shall become effective, at any time prior to
6 the time that revenue derived therefrom may be budgeted for
7 expenditure in such year, such revenue shall be credited to the funds
8 of the taxing subdivision or subdivisions and shall be carried forward
9 to the credit of such funds for the ensuing budget year in the manner
10 provided for carrying forward balances remaining in such funds at
11 the end of a budget year.
12     Sec. 3. 4. K.S.A. 2025 Supp. 12-192 is hereby amended to read as
13 follows: 12-192. (a) Except as otherwise provided by subsection (b), (d) or
14 (h), all revenue received by the director of taxation from a countywide
15 retailers' sales tax shall be apportioned among the county and each city
16 located in such county in the following manner:
17     (1) 1/2 of all revenue received by the director of taxation shall be
18 apportioned among the county and each city located in such county in the
19 proportion that the total tangible property tax levies made in such county
20 in the preceding year for all funds of each such governmental unit bear to
21 the total of all such levies made in the preceding year, except that the
22 apportionment pursuant to this provision shall not change between July 1,
23 2025, and December 31, 2026; and
24     (2) 1/2 of all revenue received by the director of taxation from such
25 countywide retailers' sales tax shall be apportioned among the county and
26 each city located in such county, first to the county that portion of the
27 revenue equal to the proportion that the population of the county residing
28 in the unincorporated area of the county bears to the total population of the
29 county, and second to the cities in the proportion that the population of
30 each city bears to the total population of the county, except that no persons
31 residing within the Fort Riley military reservation shall be included in the
32 determination of the population of any city located within Riley county.
33     All revenue apportioned to a county shall be paid to its county treasurer
34 and shall be credited to the general fund of the county.
35     (b) (1) In lieu of the apportionment formula provided in subsection
36 (a), all revenue received by the director of taxation from a countywide
37 retailers' sales tax imposed within Johnson county at the rate of 0.75%, 1%
38 or 1.25% after July 1, 2007, shall be apportioned among the county and
39 each city located in such county in the following manner:
40     (A) The revenue received from the first 0.5% rate of tax shall be
41 apportioned in the manner prescribed by subsection (a); and
42     (B) the revenue received from the rate of tax exceeding 0.5% shall be
43 apportioned as follows:
 HB 2712—Am. by SC  23
1     (i) 1/4 shall be apportioned among the county and each city located in
2 such county in the proportion that the total tangible property tax levies
3 made in such county in the preceding year for all funds of each such
4 governmental unit bear to the total of all such levies made in the preceding
5 year;
6     (ii) 1/4 shall be apportioned among the county and each city located in
7 such county, first to the county that portion of the revenue equal to the
8 proportion that the population of the county residing in the unincorporated
9 area of the county bears to the total population of the county, and second to
10 the cities in the proportion that the population of each city bears to the
11 total population of the county; and
12     (iii) 1/2 shall be retained by the county for its sole use and benefit.
13     (2) In lieu of the apportionment formula provided in subsection (a),
14 all money received by the director of taxation from a countywide sales tax
15 imposed within Montgomery county pursuant to the election held on
16 November 8, 1994, shall be remitted to and shall be retained by the county
17 and expended only for the purpose for which the revenue received from
18 the tax was pledged. All revenue apportioned and paid from the imposition
19 of such tax to the treasurer of any city prior to the effective date of this act
20 shall be remitted to the county treasurer and expended only for the purpose
21 for which the revenue received from the tax was pledged.
22     (3) In lieu of the apportionment formula provided in subsection (a),
23 on and after the effective date of this act, all moneys received by the
24 director of taxation from a countywide retailers' sales tax imposed within
25 Phillips county pursuant to the election held on September 20, 2005, shall
26 be remitted to and shall be retained by the county and expended only for
27 the purpose for which the revenue received from the tax was pledged.
28     (c) (1) Except as otherwise provided by paragraph (2) of this
29 subsection, for purposes of subsections (a) and (b), the term "total tangible
30 property tax levies" means the aggregate dollar amount of tax revenue
31 derived from ad valorem tax levies applicable to all tangible property
32 located within each such city or county. The ad valorem property tax levy
33 of any county or city district entity or subdivision shall be included within
34 this term if the levy of any such district entity or subdivision is applicable
35 to all tangible property located within each such city or county.
36     (2) For the purposes of subsections (a) and (b), any ad valorem
37 property tax levied on property located in a city in Johnson county for the
38 purpose of providing fire protection service in such city shall be included
39 within the term "total tangible property tax levies" for such city regardless
40 of its applicability to all tangible property located within each such city. If
41 the tax is levied by a district which that extends across city boundaries, for
42 purposes of this computation, the amount of such levy shall be apportioned
43 among each city in which such district extends in the proportion that such
 HB 2712—Am. by SC  24
1 tax levied within each city bears to the total tax levied by the district.
2     (d) (1) All revenue received from a countywide retailers' sales tax
3 imposed pursuant to K.S.A. 12-187(b)(2), (3)(C), (3)(F), (3)(G), (3)(I), (6),
4 (7), (8), (9), (12), (14), (15), (16), (17), (18), (19), (20), (22), (23), (25),
5 (27), (28), (29), (30), (31), (32), (33), (34), (35), (36), (37), (38), (39), (40)
6 and (41), and amendments thereto, shall be remitted to and shall be
7 retained by the county and expended only for the purpose for which the
8 revenue received from the tax was pledged when such countywide
9 retailers' sales tax was:
10     (1) Imposed pursuant to K.S.A. 12-187, and amendments thereto, and
11 such revenue was retained pursuant to this subsection prior to July 1,
12 2026; or
13     (2) in an amount less than or equal to the cumulative amount of 2%
14 for the county that is determined by the county to be retained for special
15 purposes pursuant to K.S.A. 12-189(b)(2)(B), and amendments thereto,
16 and exempt from the apportionment formula provided in subsections (a)
17 and (b).
18     (2) Except as otherwise provided in K.S.A. 12-187(b)(5), and
19 amendments thereto, all revenues received from a countywide retailers'
20 sales tax imposed pursuant to K.S.A. 12-187(b)(5), and amendments
21 thereto, shall be remitted to and shall be retained by the county and
22 expended only for the purpose for which the revenue received from the tax
23 was pledged.
24     (3) All revenue received from a countywide retailers' sales tax
25 imposed pursuant to K.S.A. 12-187(b)(26), and amendments thereto, shall
26 be remitted to and shall be retained by the county and expended only for
27 the purpose for which the revenue received from the tax was pledged
28 unless the question of imposing a countywide retailers' sales tax authorized
29 by K.S.A. 12-187(b)(26), and amendments thereto, includes the
30 apportionment of revenue prescribed in subsection (a).
31     (e) All revenue apportioned to the several cities of the county shall be
32 paid to the respective treasurers thereof and deposited in the general fund
33 of the city. Whenever the territory of any city is located in two or more
34 counties and any one or more of such counties do not levy a countywide
35 retailers' sales tax, or whenever such counties do not levy countywide
36 retailers' sales taxes at a uniform rate, the revenue received by such city
37 from the proceeds of the countywide retailers' sales tax, as an alternative to
38 depositing the same in the general fund, may be used for the purpose of
39 reducing the tax levies of such city upon the taxable tangible property
40 located within the county levying such countywide retailers' sales tax.
41     (f) Prior to March 1 of each year, the secretary of revenue shall advise
42 each county treasurer of the revenue collected in such county from the
43 state retailers' sales tax for the preceding calendar year.
 HB 2712—Am. by SC  25
1    (g) Prior to December 31 of each year, the clerk of every county
2 imposing a countywide retailers' sales tax shall provide such information
3 deemed necessary by the secretary of revenue to apportion and remit
4 revenue to the counties and cities pursuant to this section.
5    (h) The provisions of subsections (a) and (b) for the apportionment of
6 countywide retailers' sales tax shall not apply to any revenues received
7 pursuant to a county or countywide retailers' sales tax levied or collected
8 under K.S.A. 74-8929, and amendments thereto. All such revenue
9 collected under K.S.A. 74-8929, and amendments thereto, shall be
10 deposited into the redevelopment bond fund established by K.S.A. 74-
11 8927, and amendments thereto, for the period of time set forth in K.S.A.
12 74-8927, and amendments thereto.
13    Sec. 4. 5. K.S.A. 12-191 and K.S.A. 2025 Supp. 12-187, 12-189 and
14 12-192 are hereby repealed.
15    Sec. 5. 6. This act shall take effect and be in force from and after its
16 publication in the statute book Kansas register.