Chapter 3.40
RETAILERS’ SALES TAX
Sections:
3.40.02 Application and exemptions.
3.40.01 Established.
A majority of the electors voting thereon having approved, at a special question election held on the seventh day of November 2017, the levying of a retailers’ sales tax in the City of Baxter Springs, Kansas, for the purposes of operating and maintaining levels of emergency services, law enforcement, public safety and infrastructure, 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 percent to take effect on the first day of March 2018. (Ord. 922 § 1)
3.40.02 Application and exemptions.
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. 922 § 2)