12-187a.   Same; power conferredto impose tax outside of boundaries.For the purpose of levying taxes pursuant to K.S.A. 12-187et seq. and amendments thereto, there is hereby specificallyconferredupon cities and counties of this state the power and authority to imposetaxes upon services rendered without the boundaries of the taxingjurisdiction by retailers having a place of business located within suchtaxing jurisdiction.

      History:   L. 1983, ch. 58, § 1; April 28.