(a)   A majority of the electors voting thereon having approved, at a primary election held on the 4th day of August, 2016 to levy 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-half percent (1/2 %) to take effect on the first day of January, 2021 and continue through December 31, 2026. Proceeds of the sales tax will be used to provide adequate funding for the Oswego Volunteer Fire Department and other public safety services in the best interest of the city.

(b)   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.

(Ord. 1367; Ord. 1443)