Kansas SB108 authorizes counties to impose an earnings tax on residents and nonresidents working within the county.
Kansas SB108 amends state law to authorize counties to impose an earnings tax on residents and nonresidents working within the county. The tax rate cannot exceed 1% per annum. The revenue derived from the tax is pledged for general county purposes and credited in the county budget to reduce the amount of revenue otherwise necessary to be derived from the ad valorem property tax. The bill outlines specific limitations and restrictions on the use of the tax, including prohibiting certain exemptions and changes to existing statutes.
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- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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