A majority of the electors voting thereon having approved, at a special question election held on November 7, 2006, the levying of a retailers' sales tax in the city of Scott City, for the purpose of avoiding property tax increases and giving voters a choice as to the method used to finance public services, as authorized by Kansas Statutes Annotated 12-187 et seq., as amended, there is hereby levied a city retailers' sales tax in the amount of one-half of one percent (0.5%) to take effect on April 1, 2007. (Ord. 1074, 12-4-2006)
Except as may otherwise be provided by law, such tax shall be identical in its application and exemptions therefrom to the Kansas retailers' sales tax act and all laws and administrative rules and regulations of the Kansas 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. 1074, 12-4-2006)