Brief (1)
HB 2923, as amended, would authorize counties participating as members of the Kansas City Area Transportation District and the Kansas City Area Transportation Authority (Johnson, Wyandotte, and Leavenworth)--as an alternative to levying a property tax of up to 0.1 mills provided in KSA 12-2535--to levy countywide retailers' sales taxes of up to 0.25 percent.
Pursuant to Committee amendments, such sales tax could not be imposed without approval at a mandatory election. Two other conditions also would have to be met before any such tax could be implemented: (1) the tax would have to have been submitted to the voters of all counties which have become members of the district and authority; and (2) the tax would have to have been approved by the voters of at least Johnson County, Kansas, and Jackson County, Missouri.
Background
Representative Ballou testified in favor of the bill.
The original bill would have authorized the imposition of sales taxes subject to a protest petition procedure and without requiring mandatory elections. The Committee made the taxes subject to mandatory elections.
The Committee also added the language authorizing the sales tax imposition only as an alternative to the property tax. The original bill would have allowed the imposition of both types of taxes.
Finally, the Committee added the provisions requiring the tax to be voted on by all counties and to be approved in Johnson and Jackson counties before any tax could take effect.
The subsequent Committee amendment on March 15, 2000, was technical in nature. *Supplemental notes are prepared by the Legislative Research Department and do not express legislative intent. The supplemental note and fiscal note for this bill may be accessed on the Internet at http://www.ink.org/public/legislative/bill_search.html