(a)   A majority of the electors voting thereon having approved, at a special question election held on the 4th day of November, 2008, the levying of a retailers’ sales tax in the City of Potwin, Kansas for the purposes of improving and maintaining the public streets, and such other general governmental purposes as may be in the best interest of the City of Potwin, Kansas, as authorized by K.S.A. 12-187 et seq., and amendments therefrom there is hereby levied a city retailers’ sales tax in the amount of one percent (1.0%) to take effect on the 1st day of June 2009.

(b)   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.

(Ord. 696; Code 2022)