79-4424. History: L. 1970, ch. 402, § 15; L. 1970, ch. 401, § 4; L. 1971, ch. 322, § 13; Repealed, L. 1972, ch. 380, § 15; April 11. CASE ANNOTATIONS 1. Provisions of subsection (a) did not prohibit city from imposing occupational tax for revenue purposes on those who rent or lease certain residential properties. Callaway v. City of Overland Park, 211 Kan. 646, 650, 651, 652, 654, 655, 656, 508 P.2d 902. 2. Mentioned in upholding imposition of city sales tax under K.S.A. 12-137. Clark v. City of Overland Park, 226 Kan. 609, 610, 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