Panel reviews bill to let counties place up to 2% special-purpose sales taxes before voters
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Summary
House Bill 27-12 would let counties submit ballot questions enabling up to a 2% special-purpose county sales tax (in addition to the existing 1% general authority), require certain posting and apportionment rules, and impose a 10-year limit on special-purpose levies; KDOR recommended administrative fixes to statute citations and timing.
The House Taxation Committee received an overview of House Bill 27-12, a recodification and modernization of countywide retailer sales-tax authority that would let counties put a question to voters to levy up to 2% in special-purpose sales tax, in addition to the existing 1% general sales-tax authority.
Reviser explained the bill would "grandfather" existing authorities tied to earlier, county-specific authorizations, require county clerks to forward successful ballot propositions to the Department of Revenue within 30 days, and cap special-purpose sales taxes at 10 years (or until related bond obligations issued before July 1, 2026, are paid). The reviser summarized limits intended to keep cumulative local retail taxes within an established ceiling.
Amy Kramer of the Kansas Department of Revenue urged a set of administrative changes to make the measure easier to implement. Kramer recommended removing a citation to KSA 79-36-36 (a state-rate statute) and instead citing KSA 12-1-91, "which is the statute that references local changes," and suggested a clearer 90-day/60-day timeline for submitting ballot language and publishing rates. She also urged specifying a minimum set of documents counties should provide — ordinance or resolution placing the proposition on the ballot, the ballot proposition text, and certified election results — so KDOR can maintain a master record and avoid confusion when local staff turn over.
Aaron Mayes, representing the Kansas Association of Counties and a Shawnee County commissioner, testified in support, calling the bill "government efficiency" and noting local governments routinely must travel to Topeka to ask legislative permission for ballot language. Mayes described real-world problems caused by unclear effective dates: a local project expected revenue on Jan. 1 but saw collections pushed back 90 days, delaying capital projects.
The committee closed the hearing on HB 27-12 after in-person proponents and no opponents appeared; KDOR and local-government concerns are expected to inform technical amendments if the bill advances.