Legal Opinion
Attorney General Opinion No.
Kansas Attorney General Reports
Decided October 5, 2000Published
1Opinion of the Court
Martin W. Mishler Sabetha City Attorney 805 Main, P.O. Box 187 Sabetha, Kansas 66534
Dear Mr. Mishler:
As City Attorney for the City of Sabetha, you inquire how the City may use the proceeds from a city retailers' sales tax that was levied in 1991. The original purpose for which the tax was levied has now been met and the governing body would like to use the proceeds for other projects.
K.S.A. 1999 Supp. 12-187, as amended by L. 2000, Ch. 140, § 1, requires that a city desirous of imposing a retailers' sales tax first submit the question of imposing such tax to the electorate. Acting pursuant to…
2Cases cited6 opinions
- Board of Leavenworth County Comm'rs v. McGraw Fertilizer Serv., Inc.Supreme Court of Kansas · 1997
- State v. BerberichSupreme Court of Kansas · 1991
- State Ex Rel. Schneider v. City of TopekaSupreme Court of Kansas · 1980
- In Re Tax Exemption Application of KaulSupreme Court of Kansas · 1997
- Farmers Union Central Coöperative Exchange v. MitchnerSupreme Court of Kansas · 1947
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