Details:
Per KSA 12-189: “Upon receipt of a certified copy of an ordinance or resolution authorizing the levy of a local retailers' sales tax, the director of taxation shall cause such taxes to be collected…”
The LKM manual on passing sales taxes interprets this statute to say: “KSA 12-189 directs that a certified copy of the ordinance levying the sales tax be furnished to the Director of Taxation, Kansas Department of Revenue. The copy is to be furnished within 30 days of the adoption of the ordinance and timely collection of the sales tax is dependent upon the submission of the ordinance to the Director of Taxation.”
The City Attorney has prepared the attached ordinance to comply with state statute. The ordinance will be sent to KDOR along with the resolution calling for the election as well as the certified election results. This will provide KDOR the documents needed for them to implement collection of the approved sales tax.
The tax will begin being collected on 4/1/21 per KDOR in order for them to provide notification to local retailers. KDOR only implements changes in sales taxes at the beginning of a quarter. The sales tax will be in affect for 10 years ending on 3/31/31