Neosho County adopts half‑cent countywide sales tax to fund roads and bridges

The Neosho County Commission on Monday adopted a resolution implementing a one-half percent countywide retailer sales tax to finance roadway and bridge construction, maintenance and improvement after commissioners said the measure had been approved by voters.

The resolution, read in full at the meeting, cites Kansas statute (K.S.A. 12-187 and K.S.A. 12-189) as the enabling authority and directs the county clerk to certify a copy of the resolution to the Kansas Department of Revenue. The tax is scheduled to begin collection on Jan. 1, 2025, or as soon thereafter as legally permissible, and to expire 10 years after the date the tax is first collected.

The resolution notes that the sales-tax proposition was submitted to qualified electors in a recent election and that a majority of those voting on the measure approved it. Commissioners debated whether to refer to that election as a “special election” or a primary; language was clarified in the resolution to reflect the correct election type.

The motion to adopt the resolution passed with the record noting unanimous approval except for Commissioner Nick, who is recorded as opposing the resolution. The minutes show the motion carried after the vote was called and the chair asked for any opposed; the clerk then certified the adoption for submittal to the state.

Commissioners said the tax would free up other county funds and help pay for projects such as culvert and bridge repairs discussed later in the meeting. No specific project-by-project spending allocations were adopted at the meeting; the resolution sets the statutory framework and authorizes collection and state notification.

The county will transmit a certified copy of the resolution to the state director of taxation as required by statute. The measure becomes effective immediately upon adoption and execution by the members of the governing body, and collections will commence on or soon after Jan. 1, 2025.