Kansas 2023-2024 Regular Session

Kansas House Bill HB2421

Introduced

2/15/23

Refer

2/15/23

Report Pass

3/13/23

Engrossed

3/16/23

Refer

3/17/23

Failed

4/30/24

Caption

Providing countywide retailers' sales tax authority for Grant county.

Impact

The bill's passage is expected to have significant implications on state law concerning tax authority distribution between local and state governments. By empowering counties to levy their own sales taxes, it provides an alternative source of revenue that can be tailored to local needs, thus reducing reliance on state-level funding. This local tax option can alleviate financial pressures on county budgets, particularly as they face rising demands for infrastructure and public safety improvements. However, the effectiveness of this bill hinges on public approval, as each proposed tax must go through an electoral process.

Summary

House Bill 2421 establishes a framework for counties in Kansas to impose their own retailers' sales tax, allowing for greater local control over financing public projects. Specifically, the bill amends existing statutes to give authority to various counties in Kansas to propose a countywide retailers' sales tax, which can be used for public infrastructure projects, including the construction and remodeling of county facilities such as courthouses and jails. This change is intended to help counties fund significant capital improvements by leveraging local sales tax revenue, which must be approved by voters in the respective counties.

Contention

Notably, the bill has prompted discussion regarding the potential for a disparate tax landscape in Kansas, where different counties may impose varying rates of sales tax. This variation could cause confusion among consumers and businesses that operate across county lines. Opponents could argue that such differences in taxation may deter businesses from operating in certain areas or lead to economic inequities among counties. Local leaders and constituents may also have differing views on priorities and the appropriateness of increasing local sales taxes, leading to debates in local electorates.

Latest HB2421 Activity

Companion Bills

No companion bills found.

Similar Bills

KS HB2004

Providing countywide retailers' sales tax authority for Seward county for the purpose of financing the costs of roadway and bridge construction, maintenance and improvement in the county.

KS SB223

Providing countywide retailers' sales tax authority for Russell county for the purpose of financing costs of attendance centers or other school district facilities.

KS HB2275

Providing countywide retailers' sales tax authority for Finney, Pawnee, Seward and Jackson counties, providing that countywide retailers' sales tax apportionment based on tangible property tax levies remain unchanged until December 31, 2026, and excluding exempt sales of certain custom meat processing services from sales tax exemption certificate requirements.

KS HB2390

Providing countywide retailers' sales tax authority for Jackson county for the purpose of supporting hospital services in the county.

KS HB2125

Senate Substitute for HB 2125 by Committee on Assessment and Taxation - Modifying the deadline for mailing property tax statements to taxpayers and the deadline for governing bodies to certify the amount of property tax to be levied to the county clerk, providing for the county clerk's use of the previous year's budget when a taxing subdivision fails to timely file its budget, modifying the content requirements of the revenue neutral rate hearing notice for property tax purposes and extending reimbursement from the taxpayer notification costs fund for printing and postage costs for county clerks for calendar years 2025 and 2026.