§ 34-17. Additional retailers' sales tax in city levied; exemptions, etc.

(a)

A majority of the electors voting thereon having approved, at a question-submitted election held on October 4, 1983, the imposition of an additional retailers' sales tax in the city, as authorized by K.S.A. 12-187 et seq., there is hereby levied a citywide retailers' sales tax in the additional amount of one-half of one percent to take effect on January 1, 1984.

(b)

Except as may otherwise be provided by law, such additional tax shall be identical in its application and exemptions to the Kansas Retailers' Sales Tax Act (K.S.A. 79-3601 et seq.), 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 citywide 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.

(Code 1988, § 34-2; Ord. No. 64538, § 2, 10-20-1983)