SESSION OF 2024
SUPPLEMENTAL NOTE ON SENATE BILL NO. 537
As Recommended by Senate Committee on
Assessment and Taxation
Brief*
SB 537 would authorize the Neosho County Board of
County Commissioners to submit to the voters of the county a
question of imposing a countywide sales tax at a rate of up to
0.5 percent for the purpose of financing the costs of roadway
and bridge construction, maintenance, and improvement.
The tax would expire ten years after the tax is first
collected.
Background
The bill was introduced by the Senate Committee on
Assessment and Taxation at the request of Senator Peck.
Senate Committee on Assessment and Taxation
In the Senate Committee hearing, proponent testimony
was provided by Senator Peck, a representative of Neosho
County, and a private citizen. The proponents generally
stated the bill would help repair and maintain over 500 miles
of roads and several bridges.
Written-only proponent testimony was provided by a
private citizen.
No other testimony was provided.
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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 The Senate Committee recommended the bill be placed
on the Consent Calendar.
Fiscal Information
According to the fiscal note prepared by the Division of
the Budget on the bill, the Department of Revenue indicates
enactment of the bill would have no fiscal effect on state
revenues and would only affect local sales tax collections in
Neosho County.
The Kansas Association of Counties indicates that the
local election authorized by the bill would be conducted and
paid for by Neosho County. An election held at the same time
as a countywide primary or general election would cost less
than a stand-alone special election.
Taxation; sales tax; sales tax authority; Neosho County
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