Chapter I · Administration

ARTICLE 10. LOCAL SALES TAX

Sections 1-1001 to 1-1003 · 3 sections

1-1001 City sales tax; 0.5% for general purposes.

(a)A majority of the electors voting thereon having approved, at a special question election held on the 3rd day of August, 1982, the levying of a retailers' sales tax in the City of Eudora, 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 (0.5%) to take effect on the first day of November, 1982.

(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 Department of Revenue shall be utilized to administer, enforce and collect such tax.

(Ord. 469; Code 2016)

1-1002 City sales tax; 0.5% for community center and swimming pool.

(a)A majority of the electors voting thereon having approved, at a special question election held on the 1st day of August, 2006, the levying of a retailers’ sales tax in the City of Eudora, as authorized by K.S.A. 1981 Supp. 12-187 et seq., as amended, there is hereby levied a city retailers’ sales tax on the 1st day of January 2007 to be used as payment for a portion of cost of a new community center and swimming pool.

(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 Department of Revenue shall be utilized to administer, enforce and collect such tax.

(Ord. 860; Code 2016)

1-1003 City sales tax; 0.75% for public services, etc.

The levy of an additional retailers’ sales tax at the rate of three-quarters of one percent (0.75%), and the use of the revenue received therefrom for public services, is hereby authorized. In accordance with K.S.A. 12-191, collection of such sales tax shall commence on October 1, 2015.

(Ord. 1031; Code 2016)