KS HB2712

Counties may impose up to 1% countywide retailers' sales tax for general purposes (subject to standard apportionment between county and cities) and up to 2% for special purposes (retained entirely by the county for designated uses)

All special purpose city and countywide retailers' sales taxes imposed on or after July 1, 2026, must expire after 10 years from the date first collected

Existing special purpose sales taxes in effect on July 1, 2026, continue until the later of: bond obligations are paid off, July 1, 2036, repeal by ordinance/resolution, or the tax's original expiration date

County ballot propositions must specify whether standard apportionment applies, an interlocal agreement governs revenue distribution, or the county retains all revenue

County clerks must forward successful ballot propositions to the Department of Revenue within 30 days of election certification, and cities/counties must provide 90 days written notice to the director of taxation before collection begins