§ 34-20. Additional one-half percent countywide retailers' sales tax 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 a countywide retailers' sales tax, as authorized by K.S.A. 12-187 et seq., there is hereby levied a countywide 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 tax shall be identical in its application and exemptions therefrom 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 countywide 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.

(Co. Res. No. 1934, §§ 1, 2, 10-11-1983)