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Except as otherwise provided by law, such tax shall be identical in its application and exemption therefrom to the Kansas Retailers’ Sales Tax Act and all laws and administrative rules and regulations of the Kansas Department of Revenue relating to the State retailers’ sales tax shall apply to such City retailers’ sales tax insofar as such laws and regulations may be made applicable. The services of the Kansas Department of Revenue shall be utilized to administer, enforce and collect such tax. (Ord. 19257 § 2, 5-12-09. Code 1981 § 42-17. Code 1995 § 138-37.)