(a)   A majority of the electors voting thereon having approved, at a special question election held on the 7th day of April, 2015, the levying of a retailers’ sales tax in the City of Clifton, Kansas, for general purposes, as authorized by K. S.A. 12-187 et seq., and amendments thereto, there is hereby levied an additional city retailers’ sales tax in the amount of one percent (1%) to take effect on the 1st day of July, 2015.

(b)   Except as otherwise be provided by law, such tax shall be identical in its application and exemptions therefrom to the Kansas Retailers’ Sale 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. 438; Code 2016)

The city has adopted, and incorporates by reference, a Revitalization Plan for the City of Clifton, County of Washington, Kansas, such Plan to be in force and effect on and after January 1, 1997. A fully executed copy of such Revitalization Plan has been filed in the office of the City Clerk and shall be available for Inspection by the public at any time during regular business hours.

(K.S.A. 12-17,114 et seq.; Ord. 407; Code 2016)