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.