(a) A majority of the electors voting thereon having approved, at a special question election held on June 3, 2008, the levying of a retailers’ sales tax in the city, for the purpose of funding improvements and maintenance of the city swimming pool, 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 0.25% (in addition to the present city sales tax of 1% for a total of 1.25%) to take effect on October 1, 2008.
(b) Except as may otherwise be provided by law, such tax shall be identical in its application and exemptions therefrom to the State Retailers’ Sales Tax Act and all laws and administrative rules and regulations of the State 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. 1365, passed 4-14-2003; Ord. 1427, passed 6-8-2008)