General Provisions | Midpage12-101Corporate powers; home rule of local affairs and government12-101aAuthority to levy tax for general fund12-102Name12-103How powers exercised12-104"Governing body" defined12-104aCities, consolidated cities and counties; procedure for filling prolonged vacancies12-104bCity governing body members; volunteer activities12-105aUniform procedure for payment of claims and other indebtedness by municipalities; definitions12-105bUniform procedure for payment of claims; presentment of claims; claims which could give rise to action under Kansas tort claims act; notice, contents, limitation on commencement of action; payments in advance of approval; auditing; approval12-110aPurchase, repair or replacement of certain equipment, apparatus or machinery; no-fund warrants or bonds; procedure; limitations12-110bSpecial fund for law enforcement and purchase of ambulance and firefighting equipment; tax levies, use of proceeds; protest petition and election; investment of fund12-110cPurchase of fire-fighting equipment; issuance of general obligation bonds; procedure; limitations12-110dSpecial fund for replacement of ambulance or emergency medical service equipment; transfer, use and budgeting of funds; municipality defined12-111Fire fighting beyond territorial limits of city or township; privileges and immunities12-111aExemption of certain annuities, pensions and benefits of policemen and firemen from taxes and civil liability; exception, qualified domestic relations order12-111bApplication of K.S.A. 12-111a, 13-14a10, 14-10a10 and 74-4978g12-120Destruction of certain records12-121Same; application of act12-122Reproduction of records on film12-123Same; evidence in courts or administrative agencies12-137Limitations and procedures for exercise of constitutional home rule power of taxation or other revenue measures; ordinance; notice; referendum12-138Same; election procedure; notice of election12-138aInitiative election on levying tax or other revenue measure12-138bContinuation in effect of tax or other revenue measures12-138cTaxes levied under home rule; prohibition under certain circumstances12-140Cities prohibited from levying taxes on income; exception12-142Cities prohibited from imposing sales or excise taxes on sales of cigarettes or cereal malt beverages or products; exception12-143City vehicle tax authorized; tax situs; amount of tax12-144Same; approval by election required12-145Same; exemptions12-146Same; use of tax proceeds12-147Tax subdivisions authorized to enter into agreements with owners of tax exempt property for payments in lieu of taxes12-148Same; contract provisions; apportionment of revenues12-149Same; budgeting of revenues12-150Agreements with county commissioners for auditing of books and records of certain political subdivisions and quasi-municipal corporations12-151Property of city exempt from levy, execution and sale; judgments not lien on property12-152Contracts for electric lighting of streets, hospitals and other public health facilities and for furnishing electric power to hospitals and other public health facilities12-153Filing with register of deeds any ordinance or resolution creating certain special districts; duties of register of deeds12-154Election to change name of city; resolution or petition therefor; similarity to name of another city, certificate of secretary of state12-155Same; certification of resolution or petition; submission of proposition by county election officer12-156Same; form of proposition; notice; expenses12-157Same; canvass; approval of proposition, effect12-158Election supplemental and alternative to other procedures12-171Petty cash funds; establishment, records and reports; restoration of moneys in fund; use; bond of responsible employees12-183Hospitals; maintenance and improvement; tax levies, use of proceeds12-184Adoption or abandonment of forms of city government; submission to electors, how; petition; notice of election12-184aForm of government continued12-184bForms of governments; adoption; abandonment procedures; governing body; terms of office; other12-185Cities between 100,000 and 160,000 population and agencies thereof operating residential property outside city; payment in lieu of taxes to school district12-186Same; use of moneys by school district12-187Countywide and city retailers' sales taxes; procedure for imposition; election required; rate; use of revenue; validation of certain elections; continuation in effect of certain taxes; authority for imposition; statement of purpose and whether apportionment formula applies12-187aSame; power conferred to impose tax outside of boundaries12-189Rates, general and special purposes, exceptions for certain counties; administration and collection by state; refunds; remittance to cities and counties; monthly reports; confidentiality requirements12-189aSame; certain sales exempt from state sales tax subject to local tax12-189dSales of bingo cards, faces and instant bingo tickets; exempt12-189gCity retailer's sales tax; validation of certain election results of the city of Latham12-191Same; situs of taxable transactions; rules and regulations; effective date for collection of taxes; revenue in excess of budget, disposition12-192Apportionment of revenue from countywide retailers' sales tax between county and cities located therein, exceptions; notification of state sales tax collected in county for preceding year; county clerks to provide secretary information necessary for apportionment12-194Same; city and county excise taxes prohibited, exceptions; rate increase for certain development excise taxes, election required12-195Same; use of proceeds for payment of bonds prohibited; exceptions12-195aSame; allotment of county proceeds to townships12-195bSame; pledge of proceeds for payment of bonds; conditions12-196Same; transfer of revenue to road and bridge fund12-197Same; pledging of revenue received; procedure12-198Imposition of city and county and Washburn university compensating use tax upon tangible personal property, vehicles and vessels; rate; continued exemption for provision of certain tangible personal property exempt from taxation prior to July 1, 2003; administration and collection by state; disposition and apportionment of moneys received12-199Imposition of city and county compensating use tax upon certain motor vehicles; rate; administration, collections and distribution12-1,101Tax upon gross earnings derived from money, notes and other evidence of debt; imposition by counties, cities and townships, procedure; rate of tax; petition for elimination of tax; petition to impose tax12-1,102Same; definitions12-1,103aSame; tax situs12-1,104Local option intangibles tax; filing of returns, procedure and forms; persons required to file and pay tax12-1,105Same; penalty for refusal or failure to file return12-1,106Same; time of payment; collection12-1,107Same; disposition of tax receipts12-1,108Same; inspection of returns; unlawful acts, penalty12-1,109Same; exemptions12-1,110Same; rules and regulations12-1,115Collection of certain unpaid special assessments; action in district court for debt12-1,117Municipal equipment reserve fund; purpose; investment and transfer of moneys in fund12-1,118Multi-year capital improvement fund; purpose; investment and transfer of moneys in fund12-1,119Consolidated street and highway fund; transfer of moneys; use of moneys12-1,120Fingerprinting of chief of police12-1,121Publication of notices, advertisements or other publications; failure to publish in strict compliance with law; validity