CHAPTER V: BUSINESS REGULATIONS
   Article
      1.   CITY RETAILERS’ SALES TAX
      2.   SHORT-TERM RENTAL REGISTRATION
ARTICLE 1: CITY RETAILERS’ SALES TAX
Section
   5-101   Tax established
   5-102   Application and exceptions
§ 5-101 TAX ESTABLISHED.
   A majority of the electors voting in thereon having approved, at a general election held on November 5, 2019, the levying of a retailers sales tax in the city, for the purpose of raising additional revenue to provide an adequate level of public services within the city and for the purpose of controlling the city mill levy, as authorized by K.S.A. 12-187 et seq., as amended, there is hereby levied a city retailers sales tax in the amount of 0.5% to take effect July 1, 2020, and will sunset on June 30, 2030.
(Ord. 19-1209, passed 12-9-2019)
§ 5-102 APPLICATION AND EXCEPTIONS.
   Except as may otherwise be provided by law, such tax shall be identical in its application and exemptions therefrom to the state’s Retailers Sales Tax Act and all laws and administrative rules and regulations of the state’s Department of Revenue relating to the state retailers sales tax shall apply to such city retailers sales tax insofar as such laws and regulations may be made applicable. The services of the Department of Revenue shall be utilized to administer, enforce and collect such tax.
(Ord. 19-1209, passed 12-9-2019)
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