スター債
Sales Tax and Revenue Bonds
The STAR Bond Act (KSA 12-17, 160) was established in 1999 under the Graves Administration and was originally combined with the Tax Increment Financing Act. The two programs were separated in 2007. Sales Tax Revenue (STAR) Bonds provide Kansas municipalities the opportunity to issue bonds to finance the development of major commercial, entertainment and tourism areas and attractions, drawing visitors from across the region and out of state. The bonds are paid off through the sales tax revenue generated by the development. The intent is to increase regional and national visitation to Kansas while improving the quality of life across the state.
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