(a) As authorized by K.S.A. 12-187 et seq., as amended there is hereby levied a city retailers’ sales tax in the City in the amount of one-quarter of one percent (0.25%) for a period of ten years from the date the tax is first collected. Such retailers’ tax will take effect on the first day of July, 2010, or the earliest date thereafter that the Kansas Department of Revenue can begin collecting such tax.
(b) 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 Kansas retailers’ sales tax shall apply to such city retailers’ sales tax insofar as such laws and regulations may be made applicable. The State Director of Taxation shall administer, enforce and collect such tax and shall adopt such rules and regulations as may be necessary for the efficient and effective administration and enforcement thereof.
(Ord. 976; Code 2016)