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SB 509

Providing countywide retailers' sales tax authority for Sheridan county for the purpose of financing the costs of constructing a jail and law enforcement center.

2025-2026 Regular Session

Sheridan County would use a countywide sales tax, possibly with debt financing, to fund the construction and related costs of a new jail and law enforcement center.

Died in Committee
#taxation
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Bill Summary · SB 509

Overview

SB 509 proposes to authorize Sheridan County, Kansas, to impose a countywide retailers’ sales tax to finance the construction of a jail and a law enforcement center. The measure would create the framework for the county to issue and manage debt and to funnel the resulting revenue specifically toward the costs of the jail and related law enforcement facilities.

Purpose and Intent

  • Enable Sheridan County to generate dedicated funding for constructing a new jail and associated law enforcement center.
  • Provide a mechanism for the county to levy, collect, and apply a sales tax to support capital construction and related project costs.

Key Provisions

  • Authorization: Grants Sheridan County the authority to levy a countywide sales tax (retailers’ sales tax) for the purpose of financing the jail and law enforcement center.
  • Revenue Use: All or a defined portion of the tax revenue would be directed toward construction costs, facility improvements, debt service, and related financing costs associated with the jail and law enforcement center.
  • Structure and Administration: Establishes the governance framework for administering the tax, including collection, allocation, and oversight, likely involving county budgeting processes and potential sunset or renewal provisions typical of such initiatives.
  • Debt Financing: Provides for the issuance of bonds or other debt instruments backed by the sales tax revenue to fund the project, including terms, security, and repayment mechanisms.
  • Oversight and Accountability: May include reporting requirements, fiscal audits, and compliance provisions to ensure funds are used for the intended purpose.

(Note: The bill text would specify exact mechanisms, caps, sunset provisions, rate limits, and any voter approval requirements. The summary notes typical features but actual language may vary.)

Affected Parties and Impacts

  • Sheridan County government: Authorized to implement the sales tax, issue debt, and manage project financing.
  • Local taxpayers and retailers: Potentially responsible for paying the new countywide sales tax, affecting consumer prices and retail operations within Sheridan County.
  • Law enforcement and judicial system: Beneficiaries of the project—construction and operation of a jail and law enforcement center funded by the tax.
  • Credit and bond markets: Potentially influenced by the county’s ability to issue debt backed by the sales tax.

Procedural and Timeline Notes

  • Introduction: February 12, 2026.
  • Referral: February 12, 2026, to the Senate Committee on Ways and Means.
  • Committee Action: May include hearings, amendments, and a committee vote.
  • Status: Died in Committee as of April 10, 2026, meaning the bill did not advance to the full Senate for consideration in this legislative session.

Potential Impacts if Enacted (hypothetical)

  • Short-Term: Establishment of a new funding stream for jail and law enforcement facility construction; potential tax burden on purchasers within the county.
  • Long-Term: Debt service obligations tied to the project; ongoing revenue stream for facility-related financing, subject to economic conditions and sales tax performance.

Notes

  • The bill did not progress past committee in the 2025-2026 session. If reintroduced or revised in a future session, it would typically require passage by the Legislature and, depending on the proposal, may require voter approval or follow specific statutory procedures for local sales taxes.

Compiled from official sources — confirm details with the bill’s official record.

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