ARTICLE 8. REVENUE, FINANCE & COMMUNITY DEVELOPMENT

1-801. City sales tax effective October 1, 2009; 1% for public streets expiring after 10 years.

(a) A majority of electors voting thereon having approved, at a special question election held on the 7th day of April, 2009, the levying of a retailer’s special sales tax in the City of Sterling, for the special purposes to improve and maintain the public streets, as authorized by K.S.A. 12-187 et seq., and amendments thereto, there is hereby levied a city retailer’s special sales tax in the amount of one percent (1%) to take effect on the 1st day of October, 2009, and shall expire ten years (10) years from the date the tax is first collected.

(b) Except as otherwise be provided by law, such tax shall be identical in its application and exemptions therefrom to the Kansas Retailer’s Sales Tax Act and all laws and administrative rules and regulations of the Kansas Department of Revenue relating to the state retailer’s sales tax shall apply to such retailer’s 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. 2412; Code 2014)

1-802. City sales tax effective October 1, 2019; 1% for public streets expiring after 10 years.

(a) A majority of electors voting thereon having approved, at a special question election held on the 6^th day of November, 2018, the levying of a retailer’s special sales tax in the City of Sterling, for the special purposes to improve and maintain the public streets, as authorized by K.S.A. 12-187 et seq., and amendments thereto, there is hereby levied a city retailer’s special sales tax in the amount of one percent (1%) to take effect on the 1^st day of October, 2019, and shall expire ten years (10) years from the date the tax is first collected.

(Ord. 2496; Code 2014)