Authorizing cities and counties to propose an earnings tax for ballot question and to levy such tax if approved by the electors of a city or county, requiring resubmission of the question, if approved, to the electors every 10 years, allowing certain credits and exemptions against the tax, providing for deductions by public and private employers of the tax from employee earnings and providing that revenue from any such tax be pledged for certain purposes.

SB 103 would allow Kansas cities and counties to propose a tax of up to 1% on nonresident workers (those who live outside the city or county but work within it). Before implementation, the tax requires voter approval via ballot measure, and must be resubmitted to voters for renewal every 10 years. Employers would be required to deduct the tax from nonresident employees' paychecks. Revenue from the tax must be used for specific purposes: for cities, at least half must help reduce property tax burdens, and for counties, at least half must help reduce property tax burdens.