12-143.   City vehicle tax authorized; tax situs; amount of tax.The governing body of any city is hereby prohibited from levying andcollecting license or stamp taxes on motor vehicles, as defined in K.S.A.8-126, except as provided in this act. Any city levying a vehicle licenseor stamp tax shall provide for the levying, administration, enforcement andcollection of such tax by ordinance, and no such ordinance shall levy a taxon any vehicle which does not have a taxable situs within the city. Thetaxable situs of a motor vehicle, for the purposes of this act, shall bethe city in which such motor vehicle is usually kept, garaged or storedduring the night and on weekends and holidays, irrespective of the legalresidence of the owner thereof. The amount of such tax shall be uniform forall motor vehicles at either five dollars ($5) per vehicle or ten dollars($10) per vehicle.

      History:   L. 1967, ch. 57, § 1; April 29.