[Added 11-7-2017 by Ord. No. 220]
A majority of the electors voting thereon having approved, at
a special question election held on the 15th day of September, 2017,
the levying of a retailers' sales tax in the City of Mission
Woods, for the purpose of general revenue, 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 1%, to take effect on the
first day of January 2018.
(a)
Except as otherwise be provided by law, such tax shall be identical
in its application and exemptions therefrom to the Kansas Retailers'
Sales Tax Act,[1] 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.
[1]
Editor's Note: See K.S.A. 79-3601 et seq.
(b)
The services of the Kansas Department of Revenue shall be utilized
to administer, enforce and collect such tax.
This article shall be published one time in the official City
newspaper and a copy duly certified and submitted to the State Director
of Taxation.
