12-175. History: L. 1973, ch. 393, § 20; L. 1976, ch. 70, § 2; Repealed, L. 1978, ch. 56, § 20; July 1. Source or prior law: 12-160. CASE ANNOTATIONS 1. Mentioned in upholding imposition of city sales tax under K.S.A. 12-137. Clark v. City of Overland Park, 226 Kan. 609, 611, 602 P.2d 1292. 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