COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.:1676S.01I Bill No.:SB 510 Subject:Taxation and Revenue - General; Cities, Towns, and Villages Type:Original Date:March 9, 2025Bill Summary:This proposal modifies a provision authorizing a transient guest tax in
certain cities.
FISCAL SUMMARY
ESTIMATED NET EFFECT ON GENERAL REVENUE FUNDFUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on General
Revenue $0$0$0
ESTIMATED NET EFFECT ON OTHER STATE FUNDSFUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on Other State
Funds $0$0$0
Numbers within parentheses: () indicate costs or losses. L.R. No. 1676S.01I
Bill No. SB 510
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ESTIMATED NET EFFECT ON FEDERAL FUNDSFUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on All Federal
Funds $0$0$0
ESTIMATED NET EFFECT ON FULL TIME EQUIVALENT (FTE)FUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on FTE 000
☐ Estimated Net Effect (expenditures or reduced revenues) expected to exceed $250,000 in any
of the three fiscal years after implementation of the act or at full implementation of the act.
☐ Estimated Net Effect (savings or increased revenues) expected to exceed $250,000 in any of
the three fiscal years after implementation of the act or at full implementation of the act.
ESTIMATED NET EFFECT ON LOCAL FUNDSFUND AFFECTEDFY 2026FY 2027FY 2028Local Government$0$0$0 L.R. No. 1676S.01I
Bill No. SB 510
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FISCAL ANALYSIS
ASSUMPTION
§67.1366 – Small cities transient guest tax
Officials from the Office of Administration - Budget and Planning (B&P) assume no direct
fiscal impact for this proposal. This proposal has no direct impact on general or total state
revenues and will not impact the calculation pursuant to Article X, Section 18(e).
Officials from the Department of Revenue and Kansas City each assume the proposal will
have no fiscal impact on their respective organizations. Oversight does not have any information
to the contrary. Therefore, Oversight will reflect a zero impact in the fiscal note for these
agencies.
Oversight notes this section allows a city with a population of more than 100,000 to adopt a
transient guest tax by a vote of their citizens. The tax currently can be used for the promotion,
operation and development of tourism. This proposal would expand the use of the tax to include
paying for the operating costs of a community center. Therefore, Oversight will reflect no fiscal
impact for this proposal.
FISCAL IMPACT – State GovernmentFY 2026
(10 Mo.)
FY 2027FY 2028$0$0$0FISCAL IMPACT – Local GovernmentFY 2026
(10 Mo.)
FY 2027FY 2028$0$0$0
FISCAL IMPACT – Small Business
No direct fiscal impact to small businesses would be expected as a result of this proposal.
FISCAL DESCRIPTION
The proposed legislation appears to have no direct fiscal impact.
This legislation is not federally mandated, would not duplicate any other program and would not
require additional capital improvements or rental space. L.R. No. 1676S.01I
Bill No. SB 510
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SOURCES OF INFORMATION
Office of Administration - Budget and Planning
Department of Revenue
Kansas City
Julie MorffJessica HarrisDirectorAssistant DirectorMarch 9, 2025March 9, 2025