Kansas 2023 2023-2024 Regular Session

Kansas House Bill HB2828 Comm Sub / Analysis

                    SESSION OF 2024
SUPPLEMENTAL NOTE ON HOUSE BILL NO. 2828
As Recommended by House Committee on 
Taxation
Brief*
HB 2828 would authorize the Board of County 
Commissioners of Marshall County to submit to the voters of 
the county a question of imposing a countywide sales tax at a 
rate of 1.0 percent for the purpose of financing construction of 
a jail facility. 
The tax would expire upon payment of all costs 
authorized in financing such project.
The proceeds of the tax would not be subject to 
apportionment with the cities within Marshall County.
Background
The bill was introduced by the House Committee on 
Taxation at the request of Representative A. Smith on behalf 
of the Board of County Commissioners of Marshall County.
House Committee on Taxation 
In the House Committee hearing, proponent testimony 
was provided by a representative of Marshall County, who 
generally stated the current Marshall County jail is not 
compliant with modern jail standards and the bill would allow 
for the financing of a new jail facility.
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*Supplemental notes are prepared by the Legislative Research 
Department and do not express legislative intent. The supplemental 
note and fiscal note for this bill may be accessed on the Internet at 
http://www.kslegislature.org No other testimony was provided.
Fiscal Information
According to the fiscal note prepared by the Division of 
the Budget on the bill, the Department of Revenue indicates 
the bill would have no state fiscal effect and would only affect 
local sales tax collections in Marshall County.
Taxation; sales tax; sales tax authority; Marshall County; jail facility
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