12-187a. Same; power conferred to impose tax outside of boundaries.
12-187a
12-187a. Same; power conferred
to impose tax outside of boundaries.
For the purpose of levying taxes pursuant to K.S.A. 12-187
et seq. and amendments thereto, there is hereby specifically
conferred
upon cities and counties of this state the power and authority to impose
taxes upon services rendered without the boundaries of the taxing
jurisdiction by retailers having a place of business located within such
taxing jurisdiction.
History: L. 1983, ch. 58, § 1; April 28.