Kansas HB 2390: Authorizing sports wagering under the Kansas expanded lottery act.

Bill Text

Session of 2025
HOUSE BILL No. 2390
By Committee on Taxation
Requested by Representative Turner on behalf of Representative Awerkamp
2-26
AN ACT concerning sales and compensating use tax; relating to city and
countywide retailers' sales tax; providing countywide retailers' sales tax
authority for Jackson county for the purpose of supporting hospital
services in the county; amending K.S.A. 2024 Supp. 12-187, 12-189
and 12-192 and repealing the existing sections.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 2024 Supp. 12-187 is hereby amended to read as
follows: 12-187. (a) No city shall impose a retailers' sales tax under the
provisions of this act without the governing body of such city having first
submitted such proposition to and having received the approval of a
majority of the electors of the city voting thereon at an election called and
held therefor. The governing body of any city may submit the question of
imposing a retailers' sales tax and the governing body shall be required to
submit the question upon submission of a petition signed by electors of
such city equal in number to not less than 10% of the electors of such city.
(b) (1) The board of county commissioners of any county may submit
the question of imposing a countywide retailers' sales tax to the electors at
an election called and held thereon, and any such board shall be required
to submit the question upon submission of a petition signed by electors of
such county equal in number to not less than 10% of the electors of such
county who voted at the last preceding general election for the office of
secretary of state, or upon receiving resolutions requesting such an election
passed by not less than
2/3 of the membership of the governing body of
each of one or more cities within such county that contains a population of
not less than 25% of the entire population of the county, or upon receiving
resolutions requesting such an election passed by
2/3 of the membership of
the governing body of each of one or more taxing subdivisions within such
county that levy not less than 25% of the property taxes levied by all
taxing subdivisions within the county.
(2) The board of county commissioners of Anderson, Atchison,
Barton, Brown, Butler, Chase, Cowley, Cherokee, Crawford, Ford,
Franklin, Grant, Jefferson, Linn, Lyon, Marion, Miami, Montgomery,
Neosho, Osage, Ottawa, Reno, Riley, Saline, Seward, Sumner, Thomas,
Wabaunsee, Wilson and Wyandotte counties may submit the question of
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HB 2390 2
imposing a countywide retailers' sales tax and pledging the revenue
received therefrom for the purpose of financing the construction or
remodeling of a courthouse, jail, law enforcement center facility or other
county administrative facility, to the electors at an election called and held
thereon. The tax imposed pursuant to this paragraph shall expire when
sales tax sufficient to pay all of the costs incurred in the financing of such
facility has been collected by retailers as determined by the secretary of
revenue. Nothing in this paragraph shall be construed to allow the rate of
tax imposed by Butler, Chase, Cowley, Lyon, Montgomery, Neosho, Riley,
Sumner or Wilson county pursuant to this paragraph to exceed or be
imposed at any rate other than the rates prescribed in K.S.A. 12-189, and
amendments thereto.
(3) (A) Except as otherwise provided in this paragraph, the result of
the election held on November 8, 1988, on the question submitted by the
board of county commissioners of Jackson county for the purpose of
increasing its countywide retailers' sales tax by 1% is hereby declared
valid, and the revenue received therefrom by the county shall be expended
solely for the purpose of financing the Banner Creek reservoir project. The
tax imposed pursuant to this paragraph shall take effect on the effective
date of this act and shall expire not later than five years after such date.
(B) The result of the election held on November 8, 1994, on the
question submitted by the board of county commissioners of Ottawa
county for the purpose of increasing its countywide retailers' sales tax by
1% is hereby declared valid, and the revenue received therefrom by the
county shall be expended solely for the purpose of financing the erection,
construction and furnishing of a law enforcement center and jail facility.
(C) Except as otherwise provided in this paragraph, the result of the
election held on November 2, 2004, on the question submitted by the
board of county commissioners of Sedgwick county for the purpose of
increasing its countywide retailers' sales tax by 1% is hereby declared
valid, and the revenue received therefrom by the county shall be used only
to pay the costs of: (i) Acquisition of a site and constructing and equipping
thereon a new regional events center, associated parking and infrastructure
improvements and related appurtenances there