Chapter 3.20
CITY RETAILERS’ ONE AND ONE-HALF PERCENT SALES TAX

Sections:

3.20.010    Levy approved.

3.20.020    Additional levy approved.

3.20.030    Application.

3.20.040    Additional levy – January 1, 2006.

3.20.010 Levy approved.

A majority of the electors voting thereon having approved, at a special question election held on the third day of August, 1982, the levying of a retailers’ sales tax in the City of Gardner, as authorized by K.S.A. 1981 Supp. 12-187 et seq., as amended, there is hereby levied a City retailers’ sales tax in the amount of one-half of one percent to take effect on the first day of November, 1982. (Ord. 1486 § 1. Code 1990 § 1-1101)

3.20.020 Additional levy approved.

A majority of the electors voting thereon having approved, at a special question election held on the eighth day of November, 1988, the levying of an additional retailers’ sales tax in the City of Gardner, as authorized by K.S.A. 12-187 et seq., as amended, there is hereby levied an additional City retailers’ sales tax in the amount of one-half of one percent to take effect on the first day of January, 1989. The total City retailers’ sales tax commencing on the first day of January, 1989 shall be one percent. (Ord. 1628 § 1. Code 1990 § 1-1102)

3.20.030 Application.

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 Department of Revenue shall be utilized to administer, enforce and collect such tax. (Ord. 1628 § 2. Code 1990 § 1-1103)

3.20.040 Additional levy – January 1, 2006.

A. A City retailers’ sales tax in the amount of one-half of one percent is hereby levied in the City in accordance with K.S.A. 12-187(e) and 12-187(f). Such retailers’ sales tax shall take effect on January 1, 2006, or the earliest date thereafter that the Kansas Department of Revenue can begin collecting such tax.

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. 2159 §§ 1, 2)