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ORDINANCE NO. 1327
AN ORDINANCE TO CONTINUE THE LEVYING OF A CITY RETAILERS’ SALES TAX IN THE AMOUNT OF ONE PERCENT (1%) WITHIN THE CITY OF OSWEGO, KANSAS, EFFECTIVE JULY 1, 2015.
BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF OSWEGO, KANSAS:
SECTION 1. A majority of the electors voting thereon having approved, at a primary election held on the 5thday of August, 2014 to continue the levying of a retailers’ sales tax in the City of Oswego, Kansas, as authorized by K.S.A. 12-187 et.seq., as amended, there is hereby levied a city retailers’ sales tax in the amount of one percent (1%) to take effect on the first day of July, 2015 and continue through June 30, 2020. Proceeds of the sales tax will be used as follows: 75% of receipts will be used for development and maintenance of city streets and parking and 25% to be used to improve the city’s parks and recreational facilities.
SECTION 2. 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 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.
SECTION 3. This ordinance shall be published once in the official city newspaper, and a copy duly certified shall be submitted to the State Division of Taxation.
Passed by the Governing Body of the City of Oswego, Kansas, this 8th day of September, 2014.
Glenn Fischer, Mayor
Carol J. Eddington, City Clerk