[HISTORY: Adopted by the City Commission of the City of Parsons as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Increasing rate levy limit — See Ch. A600, Charter Ord. No. 31.
Transient guest tax — See Ch. A600, Charter Ord. No. 35.
[Adopted 7-5-1983 by Ord. No. 5296 (§ 14-1 of the 1985 Code)]
There is hereby imposed an emergency telephone tax to provide funds for the payment of such emergency telephone service in the amount of 2% of the tariff rate in those portions of the City for which emergency telephone service is or shall be contracted.
[Adopted 8-21-2023 by Ord. No. 6540[1]]
[1]
Editor's Note: This ordinance superseded former Art. II, Retailers’ Sales Tax, adopted 12-6-2021 by Ord. No. 6506.
A majority of the electors voting thereon having approved at a special question election held on the 1st day of August, 2023, the levying of an additional retailers' sales tax in the City of Parsons, Kansas, as authorized by K.S.A. § 12-287 et seq., as amended, there is hereby levied a City retailers' sales tax in the amount of 0.5% to take effect on the first day of January, 2024, for a period of 10 years.
Except as may be 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's retailers' sales tax shall apply to such City's 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.
This article shall be published once in the official City newspaper and a copy duly certified shall be submitted to the State Director of Taxation.