ORDINANCE NO. 816
AN ORDINANCE LEVYING A RETAILERS’ SALES TAX IN THE AMOUNT OF THREE-QUARTERS OF ONE PERCENT (0.75%) WITHIN THE CITY OF LECOMPTON, KANSAS, EFFECTIVE OCTOBER 1, 2015.
BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF LECOMPTON, KANSAS:
SECTION 1. With a majority of the electors of the City voting thereon having approved, at a special question election duly called and held on April 7, 2015, the levying of a retailers’ sales tax in the City of Lecompton, for the general purposes of the City, as authorized by K.S.A. 12-187 et seq., and amendments thereto, there is hereby levied a retailers’ sales tax in the amount of three-quarters of one percent (0.75%) to take effect on October 1, 2015, which will be in addition to the ongoing one percent (1%) retailers’ sales tax currently levied by the City.
SECTION 2. 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 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.
SECTION 3. This ordinance shall be published one time in the official city newspaper, and a copy shall be duly certified and submitted to the state director of taxation.
PASSED BY THE COUNCIL AND APPROVED BY THE MAYOR this 20th day of April, 2015.
THE HONORABLE SANDRA L. JACQUOT, Mayor
LYNLEY SANFORD, City Clerk