Cities prohibited from levying taxes on income; exception

12-140. Cities prohibited from levying taxes on income; exception. Except as otherwise specifically authorized by K.S.A. 12-1,101 to 12-1,109, no city shall have power to levy and collect taxes on incomes from whatever source derived. History: L. 1961, ch. 79, § 2; L. 1982, ch. 63, § 10; May 13. Law Review and Bar Journal References: 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). CASE ANNOTATIONS 1. Cited in upholding authority of city to impose occupational tax. Callaway v. City of Overland Park, 211 Kan. 646, 649, 650, 652, 653, 508 P.2d 902. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026