Bill > SB509

This bill allows Sheridan County to impose a countywide retailers' sales tax at a rate of 0.25% to finance the construction of a jail and law enforcement center, with the tax expiring once the costs of the project are fully paid. This is achieved by amending existing state laws (K.S.A. 2025 Supp. 12-187, 12-189, and 12-192) that govern how cities and counties can levy sales taxes. The bill also repeals the existing versions of these laws, meaning the new provisions will replace them. The context for this bill is that counties in Kansas can already impose sales taxes for various purposes, and this legislation adds Sheridan County to the list of counties authorized to do so for specific infrastructure projects like a jail and law enforcement center, subject to voter approval.

Budget and Finance

Ways and Means (Senate)

https://kslegislature.gov/li/b2025_26/measures/sb509/