Kansas HB2630 allows counties and cities to levy an additional liquor enforcement tax for property tax reduction.
Kansas HB2630 amends liquor enforcement tax provisions, allowing counties and cities to levy an additional tax on the sale of alcoholic liquor. The tax revenue can be used to reduce property taxes. The tax is levied at a rate of 2% on gross receipts from sales of alcoholic liquor by retailers, microbreweries, microdistilleries, and farm wineries to consumers. The tax revenue is to be used exclusively for property tax reduction. The tax cannot be levied until approved by the governing body and the qualified electors in an election.
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- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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