Kansas 2023 2023-2024 Regular Session

Kansas Senate Bill SB127 Comm Sub / Analysis

                    SESSION OF 2023
SUPPLEMENTAL NOTE ON SENATE BILL NO. 127
As Recommended by Senate Committee on 
Assessment and Taxation
Brief*
SB 127 would authorize the Board of County 
Commissioners of Dickinson County to submit to the voters of 
the county a question of imposing a countywide sales tax at a 
rate of 0.25 percent for the purpose of financing public safety 
capital projects.
The tax would expire five years from the date first 
collected and could be extended for additional five-year 
periods upon additional elections.
The proceeds of the tax would not be subject to 
apportionment with the cities within Dickinson County.
Background
The bill was introduced by the Senate Committee on 
Assessment and Taxation at the request of Senator Claeys, 
on behalf of Dickinson County.
Senate Committee on Assessment and Taxation
In the Senate Committee hearing, proponent testimony 
was provided by representatives of Dickinson County. The 
proponents generally stated the bill would allow for the 
financing of needed capital improvements to replace outdated 
public safety communication systems.
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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 Written-only proponent testimony was provided by 
representatives of Abilene Fire Department, Abilene Police 
Department, city of Herington, Dickinson County Emergency 
Communications Center, Dickinson County Sheriff, Enterprise 
Fire Department, and Kansas Association of Counties.
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 Dickinson County.
Taxation; sales tax; sales tax authority; Dickinson County; public safety capital 
projects
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