(a) A majority of the electors voting thereon having approved, at a special question election held on the 4th day of March, 2014, the levying of a retailers’ sales tax in the City of Downs, for the purposes of maintenance and improvement of water utility, sewer utility, streets and emergency services, as authorized by K.S.A. 12-187 et seq., and amendments thereto, there is hereby levied a city retailers’ sales tax in the amount of one-half percent (0.5%) to take effect on the 1st day of July, 2014.
(b) Except as otherwise 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. 953; Code 2023)