1-801. City sales tax; 0.5% for general purposes
effective April 1, 2023.
(a) A majority of the electors voting thereon
having approved, at a special question election held on the 8th day of November
2022, the levying of a retailers’ sales tax in the City of Whitewater, for
general purposes, 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, 2023.
(b) 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.
(K.S.A. 12-187 et seq.; Ord.
637A; Code 2025)
1-802. Special
purpose city sales tax; 0.5% for street, water and sewer infrastructure
effective April 1, 2018, expiring after 10 years.
(a) A majority of the electors voting thereon
having approved, at the election held on November 7, 2017, the levying of a
retailers sales tax in the City of Whitewater, Kansas, for the purposes of
financing the cost needed for construction and maintenance of city streets and
water and sewer 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-half of one percent (0.5%) to take effect on April 1, 2018. Said
city retailers’ sales tax shall end ten (10) years after such effective date.
(b) 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.
(K.S.A. 12-187 et seq.; Ord.
614; Code 2025)