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Committee examines countywide sales‑tax apportionment and possible formula changes
Summary
Legislative staff reviewed the statutory countywide sales‑tax apportionment formula and presented alternative distribution methods, and Sedgwick County officials told the committee the current law can penalize counties that lower property tax levies.
Legislative staff presented an overview of local sales‑tax authority and the statutory rules that govern countywide apportionment, then showed alternative apportionment formulas and an itemized county‑by‑city comparison to illustrate how distribution changes could reallocate revenue among cities and counties.
Background: Kansas authorizes local sales taxes (cities, counties, community improvement/transportation development districts) but requires voter approval. When counties levy a countywide sales tax for county purposes, statute defines distribution: half the revenue is distributed by population and half by proportion of property tax levies (a…
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