A CHARTER ORDINANCE OF THE CITY OF IOLA, KANSAS EXEMPTING THE CITY FROM THE PROVISIONS OF K.S.A. 12-187, K.S.A. 12-189 AND K.S.A. 12-189e RELATING TO THE LEVYING AND COLLECTION OF LOCAL RETAILERS’ SALES TAXES AND PROVIDING SUBSTITUTE AND ADDITIONAL PROVISIONS RELATING THERETO, INCLUDING THE IMPOSITION OF A ONE-HALF PERCENT (.50%) CITYWIDE RETAILERS’ SALES TAX (THE “LIBRARY SALES TAX”) FOR THE PURPOSE OF FINANCING ALL OR A PORTION OF THE COSTS OF EXPANDING AND RENOVATING THE IOLA PUBLIC LIBRARY (THE “LIBRARY IMPROVEMENTS”), SUCH LIBRARY SALES TAX TO EXPIRE TEN YEARS AFTER ITS COMMENCEMENT OR UPON THE PAYMENT OF ALL COSTS INCURRED IN CONSTRUCTING AND FINANCING THE LIBRARY IMPROVEMENTS, WHICHEVER IS EARLIER; AND AUTHORIZING AND PROVIDING FOR THE CALLING OF A SPECIAL QUESTION ELECTION IN THE CITY FOR THE PURPOSE OF SUBMITTING TO THE ELECTORS OF THE CITY THE QUESTION OF WHETHER SUCH CHARTER ORDINANCE SHALL TAKE EFFECT.
WHEREAS, Article 12, Section 5 of the Constitution of the State of Kansas (the “Act”) provides that cities may exercise certain home rule powers, including adopting charter ordinances which exempt such cities from the acts of the Kansas Legislature; and
WHEREAS, the City of Iola, Kansas (the “City”) is a city, as defined in the Act, duly created and organized, under the laws of the State of Kansas (the “State”); and
WHEREAS, the governing body of the City (the “Governing Body”) has heretofore deemed it advisable to expand and renovate the Iola Public Library and all other necessary improvements appurtenant thereto (the “Library Improvements”) at an estimated cost of $2,250,000, and to incur debt obligations to pay all or a portion of the costs thereof; and
WHEREAS, the Governing Body deems it advisable to impose a Citywide retailers’ sales tax for the purpose of financing all or a portion of the costs of the Library Improvements, including the payment of debt obligations incurred by the City in the financing thereof, which sales tax shall expire ten years after its commencement or when funds have been collected to pay all costs incurred with constructing and financing of such Library Improvements, including the payment of debt obligations incurred by the City in the financing thereof; whichever is earlier; and
WHEREAS, K.S.A. 12-187, K.S.A. 12-189 and K.S.A. 12-189e are a part of an enactment of the Kansas Legislature (K.S.A. 12-187 et seq.) relating to the levying and collection of local retailers’ sales taxes, which enactment is applicable to the City, but is not uniformly applicable to all cities within the State; and
WHEREAS, the Governing Body desires, by charter ordinance, to exempt the City from the provisions of K.S.A. 12-187, K.S.A. 12-189 and K.S.A. 12-189e, and to provide substitute and additional provisions therefor in order to provide for the levying and collection of additional local retailers’ sales taxes in the City, including an additional Citywide retailers’ sales tax for the purpose of financing all or a portion of the costs of constructing the Library Improvements, including the payment of debt obligations incurred by the City in the financing thereof; and
WHEREAS, the Governing Body finds that it is necessary and desirable to submit this Charter Ordinance to the City electors in conjunction with the November 5, 2002 general election to be held in the City; and
WHEREAS, the Act provides that the City may submit any charter ordinance directly to a referendum and such charter ordinance shall become effective when approved by a majority of the electors voting thereon.
NOW, THEREFORE, BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF IOLA, KANSAS:
SECTION 1. Exemption-KS.A. 12-187. The City, by the power vested in it by the Act, hereby elects to exempt itself from and make inapplicable to it, the provisions of K.S.A. 12-187 and does hereby provide the following substitute and additional provisions in place thereof:
Citywide retailers’ sales taxes; procedure for imposition; election required; rate; use of revenue.
(a) The City may impose a retailers’ sales tax under the provisions of K.S.A. 12-187 et seq. and this Charter Ordinance, provided that the Governing Body must first submit such proposition to and such proposition must receive the approval of a majority of the electors of the City voting thereon at an election called and held therefor. The Governing Body may submit the question of imposing a retailers’ sales tax and the Governing Body shall be required to submit the question upon submission of a petition signed by electors of the City equal in number to not less than 10% of the electors of the City.
(b) Notwithstanding the election requirements of subsections (a) and ( d) of this Section 1, the City may impose, without the necessity of an election, a one-half percent ( .50%) City-wide retailers’ sales tax (the “Library Sales Tax”) for the purpose of financing all or a portion of the costs of expanding and renovating the Iola Public Library and all other necessary improvements appurtenant thereto (the “Library Improvements”), including the payment of debt obligations incurred by the City in the financing thereof. The collection of such Library Sales Tax shall commence as early as possible in 2003 and shall expire ten years after its commencement, or upon the payment of all costs incurred in constructing and financing of the Library Improvements, whichever is earlier.
(c) The City (i) shall have the same power to levy and collect a city retailers’ sales tax that a class A city is authorized to levy and collect under K.S.A. 12-189, in effect as of the date of this Charter Ordinance, and (ii) may submit to the City electors the question of imposing an additional City retailers’ sales tax in the amount of .25%, .5%, .75%, 1 %, 1.25% or 1.5%. The City may apply the revenue received from such sales taxes for such purposes as permitted by the election authorizing such sales taxes, except that the revenue received from the Library Sales Tax shall be applied for the purposes described in subsection (b) of this Section 1.
(d) The City, when proposing to adopt a retailers’ sales tax pursuant to subsection (a) of this Section 1, shall give notice of its intention to submit such proposition for approval by the electors in the manner required by K.S.A. 10-120, and amendments thereto. The notices shall state the time of the election and the rate and effective date of the proposed tax. If a majority of the electors voting thereon at such election fail to approve the proposition, such proposition may be resubmitted under the conditions and in the manner provided in this act for submission of the proposition. If a majority of the electors voting thereon at such election shall approve the levying of such tax, such tax shall be implemented in accordance with subsection (g) of this Section 1.
(e) The sufficiency of the number of signers of any petition filed under this Section 1 shall be determined by the county election officer. Every election held under this act shall be conducted by the county election officer.
(f) The Governing Body, when proposing to levy any retailers’ sales tax, other than the Library Sales Tax, shall specify the purpose or purposes for which the revenue would be used, and a statement generally describing such purpose or purposes shall be included as a part of any ballot proposition relating to such sales tax.
(g) The Governing Body shall provide by ordinance for the levy of any sales tax. Any repeal of such tax or any reduction or increase in the rate thereof, within the limits prescribed by this Charter Ordinance, and amendments thereto, shall be accomplished in the manner provided herein and in K.S.A. 12-187 et seq. for the adoption and approval of such tax except that the repeal of any such City retailers’ sales tax may be accomplished by the adoption of an ordinance so providing.
SECTION 2. Exemption-K.S.A.12-189 and K.S.A.12-189e. The City, by the power vested in it by the Act, hereby elects to exempt itself from and make inapplicable to it the provisions of K.S.A. 12-189 and K.S.A. 12-189e and does hereby provide substitute and additional provisions in place thereof as follows:
Same; rates; administration and collection by state; refunds; remittance to city; monthly reports. The aggregate rate of City retailers’ sales taxes shall be fixed in the amount of .25%, .5%, .75%, 1%,1.25% or 1.5%, which amount shall be determined by the Governing Body.
The City is hereby prohibited from administering or collecting any City retailers’ sales tax locally, but shall utilize the services of the state department of revenue to administer, enforce and collect such tax. Except as otherwise specifically provided in K.S.A. 12-189a, and amendments thereto, such tax shall be identical in its application, and exemptions therefrom, to the Kansas retailers’ sales tax act and all laws and administrative rules and regulations of the state department of revenue relating to the Kansas retailers’ sales tax shall apply to such local sales tax insofar as such laws and rules and regulations may be made applicable. The state director of taxation shall administer, enforce and collect such local sales taxes and shall adopt such rules and regulations as may be necessary for the efficient and effective administration and enforcement thereof.
Upon receipt of a certified copy of an ordinance authorizing the levy of a City retailers’ sales tax, the state director of taxation shall cause such taxes to be collected within or without the boundaries of the City at the same time and in the same manner provided for the collection of the state retailers’ sales tax. All moneys collected by the director of taxation under the provisions of this section shall be credited to the City retailers’ sales tax fund which fund has been established in the state treasury. Any refund due on any City retailers’ sales tax collected pursuant to K.S.A. 12-187 et seq. and this Charter Ordinance shall be paid out of the sales tax refund fund and reimbursed by the director of taxation from collections of City retailers’ sales tax revenue. All retailers’ sales tax revenue collected within the City pursuant to K.S.A. 12-187 et seq. and this Charter Ordinance shall be apportioned and remitted at least quarterly by the state treasurer, on instruction from the director of taxation, to the treasurer of the City.
The director of taxation shall provide, upon request by the City Clerk or City Treasurer, a monthly report identifying each retailer having a place of business in the City and setting forth the amount of such tax remitted by each retailer during the preceding month. Such report shall be made available to the City Clerk or City Treasurer within a reasonable time after it has been requested from the director of taxation. The director of taxation shall be allowed to assess a reasonable fee for the issuance of such report. Information received by the City pursuant to this section shall be confidential, and it shall be unlawful for any officer or employee of the City to divulge any such information in any manner. Any violation of this paragraph by a City officer or employee is a class B misdemeanor, and such officer or employee shall be dismissed from office.
SECTION 3. Calling of Election on Charter Ordinance. It is hereby authorized, ordered and directed pursuant to the Act and K.S.A. 10-120 that a special question election shall be and is hereby called to be held in the City on November 5, 2002, in conjunction with the general election to be held that date, at which time there shall be submitted to the qualified electors of the City the following proposition:
Shall Charter Ordinance No. 14 of the City of Iola, Kansas, entitled:
A CHARTER ORDINANCE OF THE CITY OF IOLA, KANSAS EXEMPTING THE CITY FROM THE PROVISIONS OF K.S.A. 12-187, K.S.A. 12-189 AND K.S.A. 12-189e RELATING TO THE LEVYING AND COLLECTION OF LOCAL RETAILERS’ SALES TAXES AND PROVIDING SUBSTITUTE AND ADDITIONAL PROVISIONS RELATING THERETO, INCLUDING THE IMPOSITION OF A ONE-HALF PERCENT (.50%) CITYWIDE RETAILERS’ SALES TAX (THE “LIBRARY SALES TAX”) FOR THE PURPOSE OF FINANCING ALL OR A PORTION OF THE COSTS OF EXPANDING AND RENOVA TING THE IOLA PUBLIC LIBRARY (THE “LIBRARY IMPROVEMENTS”), SUCH LIBRARY SALES TAX TO EXPIRE TEN YEARS AFTER ITS COMMENCEMENT OR UPON THE PAYMENT OF ALL COSTS INCURRED IN CONSTRUCTING AND FINANCING THE LIBRARY IMPROVEMENTS, WHICHEVER IS EARLIER; AND AUTHORIZING AND PROVIDING FOR THE CALLING OF A SPECIAL QUESTION ELECTION IN THE CITY FOR THE PURPOSE OF SUBMITTING TO THE ELECTORS OF THE CITY THE QUESTION OF WHETHER SUCH CHARTER ORDINANCE SHALL TAKE EFFECT
take effect?
SECTION 4. Special Question Election Procedures. Such election shall be conducted in the same manner as elections for City officers and by the officers handling such elections and the vote at said election shall be by ballot, and the proposition stated above shall be printed on the ballot, together with voting instructions as provided by law. The City Clerk shall cause the Allen County election officer to give notice of the election as provided by law by publishing a Notice of Special Question Election once each week for two (2) consecutive weeks in a newspaper of general circulation in the City, with the first publication to be not less than twenty-one (21) days prior to the date of the election, and the last publication being not more than ninety (90) days prior to the date of the election.
SECTION 5. Effective Date. The City Clerk is directed to cause this Charter Ordinance to be published once each week for three consecutive weeks in the official City newspaper and this Charter Ordinance shall not be effective until approved by a majority of the electors voting on the proposition hereinbefore set forth.
(09-24-2002)