SB103

Kansas SB103 allows cities and counties to propose and levy an earnings tax on nonresidents if approved by voters, with revenue pledged for specific.

Kansas SB103 authorizes cities and counties to propose an earnings tax on nonresidents' earnings for work done within their jurisdiction. If approved by a majority of voters, the tax can be levied. The tax rate cannot exceed 1% annually. Employers within the city or county are required to collect and remit the tax, with a 1.5% deduction allowed for collection costs. The revenue from the tax must be pledged for infrastructure purposes for cities and general county purposes for counties. At least 50% of the revenue must be credited to reduce ad valorem property tax revenue.