(a)   When the City has constructed a residential street pursuant to the Act that was financed with general obligation bonds or by other City funds, the City may impose a benefit fee upon property located outside the City limits that benefits from the construction of such street at such time as the benefiting property is annexed into the City limits. Any such benefit fees imposed shall be applied: (1) To the remaining principal and outstanding interest on the bonds issued to finance the residential street, with a resulting pro-rata reduction of the assessments against property originally included in the improvement district for such improvement; or (2) the city general bond and interest fund if any of the cost of such street improvement was paid by the city at large. The City is further authorized to adopt such policies and administrative procedures as are necessary.

(b)   The benefit fees provided for herein may be collected in a manner consistent with the Act and such policies as deemed necessary and advisable by the governing body of the City

(Ord. 1089)

The levy of a one percent (1%) citywide retailers' sales tax for the purposes of: (a) maintenance, repair and improvements to streets and sidewalks, including related drainage improvements; and (b) reducing ad valorem property taxes in the city, shall commence on January 1, 2026, or as soon thereafter as permitted by law, and shall terminate ten years after its commencement.

(Ord. 1100)

(a)   A transient guest tax of eight percent (8%) shall be levied upon the gross rental receipts derived from or paid directly or through an accommodations broker by transient guests for sleeping accommodations, exclusive of charges for incidental services or facilities, in any hotel, motel, or tourist court located within the City.

(b)   For the purposes of this section, the terms “hotel, motel or tourist court,” “transient guest,” and “business” shall have the meanings set out in K.S.A. 12-1696, as amended from time to time.

(c)   The tax levied pursuant to this section shall be paid by the consumer or user to the business and it shall be the duty of each and every business to collect from the consumer or user the full amount of such tax, or an amount equal as nearly as possible or practicable to the average equivalent thereof. Each business collecting any of the tax levied hereunder shall be responsible for paying over the same to the State Department of Revenue in the manner prescribed by K.S.A. 12-1698 and amendments thereto.

(d)   There is hereby created within the records of the City’s finance department a “Tourism and Convention Promotion Fund” (the “Fund”), to which shall be credited all monies received by the City as disbursements from the County or City Transient Guest Tax Fund administered by the Kansas Department of Revenue. Monies credited to the Fund shall be expended only for the promotion of conventions and tourism.

(e)   The current transient guest tax levy of six percent (6%) shall continue to be collected until the first day of the next calendar quarter following the 30th day after the receipt by the Department of Revenue of Ordinance No. 1113 authorizing the levy of eight percent (8%) transient guest tax.

(Ord. 1113)