12-142.   Cities prohibited from imposing sales or excise taxes on salesof cigarettes or cereal malt beverages or products; exception.No city shall impose a retailers' sales tax, excise tax or tax in thenature 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 otherthan a retailers' sales tax levied under the provisions of this act.

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