CHAPTER 1. ADMINISTRATIONCHAPTER 1. ADMINISTRATION\Article 8. Revenue, Finance & Community Development

(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-half of one percent (0.50%) 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 2019, 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. 1112; Code 2020)

(a)   The City may enter into a contract with a private party or agency for the purpose of collecting monies owed to the City.

(b)   The Citizen/debtor shall pay any and all charges related to the reasonable costs of collection of any fine/fee/costs of services, as well as any costs/assessments for clean-up of the property for a municipal violation that is the issue herein. This specifically applies to, but is not limited to, charges for natural gas, sewer, water, property code violation fines, parking tickets, municipal court fines, fees, court costs, interest accrued thereon and any other debt due and owing to the municipality. The costs of collection include, but are not limited to, court costs, surcharges, attorney fees, and collection agency fee, except that such costs of collection may not include both attorney fees and collection agency fees.

(Ord. 1071; Code 2020)