(a)   A majority of the electors voting thereon having approved, at a special question election held on the 9th day of March, 2021, the levying of a retailers’ sales tax in the City of Mayetta, for general governmental purposes as may be in the best interest of the City, 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-half of one percent (0.5%) to take effect on the 1st day of April, 2021.

(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. 2021-03-02)