Attorney General Opinion No.

The Honorable Jim Barone State Senator, 13th District State Capitol, Room 504-N Topeka, Kansas 66612

Dear Senator Barone:

You inquire whether the proceeds from a countywide or city retailers' sales tax can be used for economic development which would include giving all or part of the proceeds to a school or school district for "general use, education budget or capital improvement spending."

K.S.A. 2000 Supp. 12-187 et seq. create a statutory framework for counties and cities to impose a sales tax which operates identically to the State sales tax.1 Sales tax proceeds can be used for a variety of…