KS SB108

Counties may levy an earnings tax of up to 1% annually on salaries, wages, commissions, and other compensation earned by individuals working within the county or county residents working outside the county

Voter approval required before any county can impose the tax, with the question of whether to continue the tax resubmitted to voters every five years

All earnings tax revenue must be credited to reduce the amount needed from ad valorem property taxes, with proceeds pledged for general county purposes

Employers within the county are required to collect and remit the tax from employee earnings, with state and local government employers entitled to retain 1.5-3% as compensation for collection costs

Residents who pay earnings tax to another county receive a credit against their home county's earnings tax; individuals exempt from state income tax under K.S.A. 79-32,113 are also exempt from the county earnings tax