Attorney General Opinion No. 1987-120

Download or read book Attorney General Opinion No. 1987-120 written by Robert T. Stephan and published by . This book was released on 1987 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: K.S.A. 1986 Supp. 12-187 and 12-189, as amended by sections 1 and 2 of L. 1987, ch. 63, prescribe that the rate of any city retailers' sales tax shall be fixed in the amount of .5% or 1%. As the legislature has established two valid classes of cities for the purpose of limiting the levying of sales and excise taxes, and the above-cited rate limitations (and the acts of which they are a part) apply uniformly to all cities of the same class, a city may not increase the maximum 1% rate through adoption of a charter ordinance. Cited herein: K.S.A. 1986 Supp. 12-187; K.S.A. 12-188; K.S.A. 1986 Supp. 12-189; 12-192; Kan. Const., Art. 12, section 5.