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12-142. Cities prohibited from imposing sales or excise taxes on sales of cigarettes or cereal malt beverages or products; exception. No city shall impose a retailers' sales tax, excise tax or tax in the nature of an excise upon the sale of cigarettes as defined by K.S.A. 79-3301 or cereal malt beverages and malt products as defined by K.S.A. 79-3817, including wort, liquid malt, malt syrup and malt extract other than a retailers' sales tax levied under the provisions of this act.

History: L. 1961, ch. 458, § 2; L. 1973, ch. 393, § 28; April 30.

Law Review and Bar Journal References:

"City Home Rule in Kansas," Wright W. Crummett, 9 W.L.J. 1, 12 (1969).

Incompatible with home rule amendment, "State Control of Local Government in Kansas: Special Legislation and Home Rule," Barkley Clark, 20 K.L.R. 631, 678 (1972).

Attorney General's Opinions:

County and city retailers' sales taxes; other city and county excise taxes prohibited. 85-86.

CASE ANNOTATIONS

1. Cited in upholding authority of city to impose occupational tax. Callaway v. City of Overland Park, 211 Kan. 646, 649, 650, 508 P.2d 902.


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