Uniformity has been restored to local Kansas retailers’ sales tax provisions by reducing the number of city “classes” to one. Restoring uniformity to local taxes reduces the risk that the state may be not in compliance with the Streamlined Sales and Use Tax Agreement. Cities in the one remaining class are allowed to impose a city tax at a rate of up to 2% for general purposes and up to 1% for special purposes. Thus the maximum city tax rate may not exceed 3%. A grandfather clause provides that city retailers’ sales taxes that were imposed as of July 1, 2006 may remain in effect until they are repealed. (State Law, 2005 KS S 55, May 22, 2006)