House Substitute for SB 303 by Committee on Taxation - Decreasing the rate of ad valorem tax imposed by a school district, discontinuing certain sales tax exemptions, imposing sales tax on certain sales of lottery tickets, imposing an excise tax on all sports wagers as a rate of 2% of the amount wagered, creating the property tax relief fund and providing for transfers therefrom to the state school district finance fund and creating the sports wagering privilege tax refund fund.

SB 303 would allow Labette County to impose a countywide retailers' sales tax to fund fire departments within the county. The bill amends Kansas tax law to authorize county commissioners to seek voter approval (via petition or election) for this tax, requiring revenue to be used *solely* for fire department support. This creates a new funding mechanism specifically for Labette County fire services, distinct from existing county tax uses for courthouses or jails in other counties. The tax would require voter approval and must be spent exclusively on fire department needs as specified in the bill.