(a) A majority of the electors voting thereon having approved, at a special question election held on November 5, 2002 the levying of a retailer’s sales tax in the city, for the purpose of updating and maintaining the city lagoon system and any other waste water related issues, as authorized by K.S.A. 12-187 et seq., as amended, there is hereby levied a city retailer’s sales tax in the amount of 1% to take effect on April 1, 2003.
(b) Except as may otherwise be provided by law, such tax shall be identical in its application and exemptions therefrom to the Kansas Retailer’s Sales Tax Act and all laws and administrative rules and regulations of the Kansas Department of Revenue relating to the state may be made applicable. The services of the Department of Revenue shall be utilized to administer, enforce and collect such tax.
(Ord. 669, passed 11-16-2002)