Providing countywide retailers' sales tax authority for Sheridan county for the purpose of financing the costs of constructing a jail and law enforcement center.

SB 509 would authorize Sheridan County to impose a countywide sales tax on retailers to fund the construction of a new jail and law enforcement center. The tax would require voter approval and would end once the project costs are fully covered by collected revenue. This bill amends Kansas law to extend this specific tax authority to Sheridan County, which currently lacks it under existing provisions for similar public safety projects.