KS HB2630

Counties and cities in Kansas may levy an additional 2% tax on gross receipts from alcoholic liquor, cereal malt beverage, and nonalcoholic malt beverage sales by retailers, microbreweries, microdistilleries, farm wineries, and distributors

The additional local tax requires voter approval through an election, with the governing body first passing a resolution or ordinance and providing public notice of the election date, tax rate, and effective date

Tax collection begins on the first day of the calendar quarter following the 60th day after voter approval

100% of the local tax revenue must be retained by the county or city and used exclusively to reduce property tax levies in the following fiscal year by an equal amount

Amends K.S.A. 79-4101 and K.S.A. 2025 Supp. 79-4108, taking effect upon publication in the statute book