Synopsis: If a county imposes a countywide retailers’ sales tax to finance designated health care services, and a city within the county has not previously exercised its authority to impose a city retailers’ sales tax to finance health care services, no statutory provision authorizes remitting to a city that portion of the countywide tax revenue collected by retailers within such city. A county shall not use the sales tax revenues for any purpose other than the purpose specifically stated in the ballot proposition. Cited herein: K.S.A. 2019 Supp. 12-187; 12-192; L. 2007, Ch. 158, Sec. 6.
(Read more: Kansas Attorney General Opinions)