(a)   A city retailers’ sales tax in the amount of three quarters of one percent (.75%) is hereby levied in the City in accordance with K.S.A. 12-187(e) and K.S.A. 12-187(f).  Such retailer’s sales tax shall take effect on October 1, 2022, or the earliest date thereafter that the Kansas Department of Revenue can begin collecting such tax, and will expire 10 years thereafter.

(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 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 Kansas Department of Revenue shall be utilized to administer, enforce, and collect such tax.

(Ord. 2542)