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Minutes for SB21 - Committee on Taxation

Short Title

Approving election for sales tax authority for Cherokee county.

Minutes Content for Thu, Feb 18, 2021

Mr. Siebers provided an overview on SB21 that would validate the result of an election held on November 3, 2020 in Cherokee County.  Section 1 of SB21 would approve the result of the election held on November 3, 2020, on the question submitted by the Board of County Commissioners of Cherokee county to increase its retailers' sales tax by 0.5%.  Section 2 provides the Board of County Commissioners of Cherokee county the authority to fix its sales tax rate accordingly with the approved rate change in Section 1.  (Attachment 7)

In response to a question, Amy Kramer, Kansas Department of Revenue stated SB21 is a local impact bill and not a state fiscal note.  Cherokee County did hold an election in November, 2020 that increased the countywide sales tax by 0.5%.  The revenue would be used by Cherokee County to finance ambulance services within the county, renovations and maintenance of county facilities, and any other projects within the county approved by the Cherokee County Commission.   She noted there was a misunderstanding on the tax and the county held an election to replace those purposes to keep the 0.5% tax without the authority of the Legislature to hold the election.  The previous 0.5% sales tax will sunset April 1, 2021 and due to timing, Cherokee County needed to notify the Department of Revenue and the Department statutorily is required to give the business community adequate time to update their system with the new rate. The countywide sales tax would expire prior to January 1, 2033.  SB21 is to validate Cherokee County's election so the Kansas Department of Revenue can implement the collection of the 0.5% sales tax.  

Proponents:

Kyle Rennie, Cherokee County Clerk testified as a proponent to SB21 that creates a remedy for Cherokee County to continue the 0.5% sales tax approved in the November 2020 election.  He stated the question was on the November 3, 2020 election ballot and was worded as a continuation of the tax and not a new tax.  Mr. Rennie stated Cherokee County was misinformed of how to extend the tax which sunsets April 1, 2021. (Attachment 8)

Kaden Wimmer, Deputy Cherokee County Clerk testified as a proponent to SB21 that will approve a sales tax in Cherokee County to provide additional funding to their EMS services.  He noted Cherokee County residents voted with an overwhelming 3/4 vote in favor of the sales tax.  The tax continuation will provide funding for renovations and maintenance of county buildings and facilities.  (Attachment 9)

Written only testimony was proponents to SB21 was submitted by the following:

Jay Hall, Legislative Policy Director and General Counsel, Kansas Association of Counties  (Attachment 10)

Cory Motes, District 3, Cherokee County Commissioner (Attachment 11)

Lorie Johnson, District 2 Cherokee County Commissioner (Attachment 12)

Chairperson Smith Closed the hearing on SB21.