Kansas 2023-2024 Regular Session

Kansas House Bill HB2819

Introduced
3/7/24  
Refer
3/7/24  
Report Pass
3/18/24  
Engrossed
3/21/24  
Refer
3/22/24  
Report Pass
3/26/24  

Caption

Senate Substitute for HB 2819 by Committee on Assessment and Taxation - Providing a sales tax exemption for exploration place, inc.

Impact

If HB 2819 is enacted, it will significantly alter the scope of financial resource allocation at the county level. The ability for county commissioners to propose sales taxes could lead to enhanced local revenue streams designated for infrastructure projects, such as construction or improvement of roadways and public safety facilities. By allowing for a structured method to impose taxes for these projects, counties may experience improved public services and infrastructure without needing to rely solely on state funding or resources.

Summary

House Bill 2819 proposes the authority for county boards of commissioners to submit questions to voters regarding the imposition of countywide retailers' sales taxes for specific purposes. The bill outlines various possible tax rates, ranging from 0.25% to 1%, and specifies that the revenue from these taxes can be dedicated to projects like public safety initiatives, infrastructure improvements, and economic development initiatives. Importantly, the bill provides mechanisms for these taxes to expire after a set duration, typically associated with the fulfillment of funded projects or after a specified number of years.

Contention

Debates around HB 2819 might center on concerns regarding the implementation of additional taxes at the county level. Proponents likely argue that the measure provides necessary financial flexibility for counties to address local needs directly. However, opponents could express apprehension that increasing the tax burden on residents for local projects might not be equitable or may lead to inconsistencies across counties, depending on the voters' decisions. The expiration clauses in the bill might counterbalance these concerns through prudent fiscal management.

Companion Bills

No companion bills found.

Similar Bills

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 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 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.

KS HB2828

Providing countywide retailers' sales tax authority for Marshall county for the purpose of financing the costs of constructing or remodeling and furnishing a jail facility.

KS SB537

Providing countywide retailers' sales tax authority for Neosho county.

KS SB127

House Substitute for SB 127 by Committee on Taxation - Reducing penalties for the late filing of or the failure to file property tax statements listing property for assessment and the discovery of escaped property and reporting changes after initial statement, decreasing the penalties for failing to timely remit withholding income taxes of employees by employers and providing a sales tax exemption for sales of property and services used in the provision of communications services.