The following are designated as main trafficways of the city pursuant to K.S.A. 12-685 et seq. for purposes of bond financing certain improvements: West Street, Brittany Lane, Remmele, Hartner, Kansas Avenue, Main Street, Broadway, Billings, Riley, Chestnut, Walnut, Lake, High, Elm, Noble, Iowa and Billings within the city limits.

(K.S.A. 12-685 et seq.; Ord. 1466; Code 2021)

(a)   A majority of the electors voting thereon at a special question election held on the 7th day of April, 1992, having approved the levying of a retailers’ sales tax in the City of Riley, Kansas, all as authorized by K.S.A. 12-187 et. seq., as amended, there is hereby levied a city retailers’ sales tax in the amount of one percent (1%) to take effect on the first day of July 1992.

(b)   Except otherwise be provided by law, such tax shall be identical in its application and exemptions therefrom to the Kansas Retailers’ Sales Tax Act and all laws and the administrative rules and regulations of the Kansas Department of Revenue relating to the state retailers’ sales tax shall apply to the City of Riley’s retailers’ sales tax insofar as such laws and regulations may be made applicable. The Department of Revenue of the state of Kansas shall be utilized to administer, enforce and collect such tax.

(Ord. 1063; Code 2021)