2006 Kansas Code - 12-188

      12-188.   Same; cities classified for purpose of imposing limitations and prohibitions upon levy of sales and excise taxes. The following classes of cities are hereby established for the purpose of imposing limitations and prohibitions upon the levying of sales and excise taxes or taxes in the nature of an excise upon sales or transfers of personal or real property or the use thereof, or the rendering or furnishing of services by cities as authorized and provided by article 12, section 5, of the constitution of the state of Kansas:

      Class A cities. All cities in the state of Kansas which have the authority to levy and collect excise taxes or taxes in the nature of an excise upon the sales or transfers of personal or real property or the use thereof, or the rendering or furnishing of services by cities.

      Class B cities. All cities in the state of Kansas which have the authority to levy and collect excise taxes or taxes in the nature of an excise upon the sales or transfers of personal or real property or the use thereof, or the rendering or furnishing of services for the purpose of financing the provision of health care services.

      Class C cities. All cities in the state of Kansas having a population of more than 290,000 located in a county having a population of more than 350,000 which has the authority to levy and collect excise taxes or taxes in the nature of an excise upon the sales or transfers of personal or real property or the use thereof, or the rendering or furnishing of services.

      Class D cities. All cities in the state of Kansas located in Cowley, Ellis, Ellsworth, Finney, Harper, Johnson, Labette, Lyon, Montgomery, Osage, Reno, Woodson or Wyandotte county or in both Riley and Pottawatomie counties which have the authority to levy and collect excise taxes or taxes in the nature of an excise upon the sales or transfers of personal or real property or the use thereof, or the rendering or furnishing of services.

      History:   L. 1978, ch. 56, § 2; L. 1990, ch. 67, § 2; L. 1991, ch. 53, § 1; L. 1991, ch. 54, § 3; L. 1992, ch. 279, § 2; L. 1994, ch. 354, § 2; L. 1995, ch. 12, § 2; L. 1997, ch. 185, § 1; L. 1998, ch. 188, § 2; L. 1999, ch. 1, § 1; L. 2000, ch. 140, § 2; L. 2003, ch. 147, § 31; July 1.