KS SB223

Russell County's board of county commissioners may submit to voters a countywide retailers' sales tax of up to 1% to finance construction, remodeling, capital improvements, or maintenance of attendance centers or other school district facilities within the county

Revenue from the tax would be dedicated specifically to U.S.D. No. 407 facilities and retained entirely by the county rather than apportioned among cities

The tax would expire upon payment of all authorized financing costs for the school district facilities

The bill amends K.S.A. 2024 Supp. 12-187, 12-189, and 12-192 to add Russell County to the list of counties with special sales tax authority for designated purposes

Voter approval at a county election is required before the tax can be imposed