Attorney General Opinion No. 1982-029

Download or read book Attorney General Opinion No. 1982-029 written by Robert T. Stephan and published by . This book was released on 1982 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The formula for apportioning revenue from a countywide retailers' sales tax, as prescribed by K.S.A. 1981 Supp. 12-192, may not be altered through the exercise of home rule powers by a city or county. The question of imposing a countywide retailers' sales tax, and the question of imposing a city retailers' sales tax, may be included on the same ballot, provided the ballot meets the segregation requirements imposed by K.S.A. 1981 Supp. 10-120. A city may not provide for the "automatic repeal" of a city retailers' sales tax upon the adoption of a countywide retailers' sales tax, since such a provision would be in obvious conflict with subsection (e) of K.S.A. 1981 Supp. 12-187. Once an election is called to submit the proposition of imposing a city retailers' tax to the voters, and notice of such election is published pursuant to K.S.A. 1981 Supp. 10-120, the election must proceed pursuant to the provisions of K.S.A. 1981 Supp. 12-187(e), and a city may not withdraw the proposition and abort the election process. Cited herein: K.S.A. 1981 Supp. 10-120, 12-187, 12-188, 12-192, 12-194, 12-195, K.S.A. 19-101a, Kan. Const., Art. 12, section 5.