Article 10. Revenue, Finance & Community Development

1-1001. Capital Improvement Fund.

(a) A capital improvements fund is hereby established pursuant to K.S.A. 12-1,118, which shall be used by the city to finance, in whole or in part, any public improvement need set for in the city’s capital improvement plan.

(b) The governing body may provide for the budgeted transfer of moneys from other city funds lawfully available for improvement purposes to the capital improvements fund, including moneys in the general fund, and moneys received through the lease of lands for drilling for oil or gas pursuant to K.S.A 55-211a.

(c) Any general property tax specifically levied for the use of the capital improvement fund shall be authorized by ordinance adopted under the provisions of section 5 of article 12 of the state constitution.

(d) Moneys in the capital improvement fund may be used to finance, in whole or in part, any public improvement need set forth in the adopted capital improvement plan, including the repair, restoration and rehabilitation of public utilities.

(e) Disbursements from the capital improvements fund may be made for engineering and other advance public improvement plans and studies.

(f) Reimbursements may be made to the capital improvements fund from bond proceeds, special assessments or state and federal aid available for the completed projects.

(g) Except for reimbursed expenses of the kind described in this section, no moneys shall be credited to the capital improvement fund except as may be budgeted annually, or transferred by the annual budget from other funds. The capital improvements fund shall not thereafter be subject to the provisions of K.S.A. 79-2925—79-2937.

(h) In making the budget of the city, the amounts credited to, and the amount on hand in the capital improvements fund and the amount expended therefrom shall be shown thereon for the information of the taxpayers of the city.

(i) If the governing body determines that money which has been transferred to the capital improvements fund or any part thereof is not needed for the purposes for which so transferred, the governing body, by adoption of a resolution, may transfer the amount not needed to the general or other fund from which it was derived and the transferred funds and expenditure thereof shall be subject to the budget requirement provisions of K.S.A. 79-2925—79-2937

(Ord. 2027; Code 2022)

1-1002. City sales tax; 0.50% for general transportation purposes.

The levy of the sales tax for streets, alleys and parking, and other transportation related needs is hereby authorized, with collection of the sales tax to commence on April 1, 2017, and expire 30 years after commencement.

(Ord. 2043; Code 2022)

1-1003. City sales tax; 0.25% for general recreational purposes.

The levy of the Sales Tax for general recreational purposes is hereby authorized, with collection of the Sales Tax to commence on April 1, 2020.

(Ord. 2076; Code 2022)

1-1004. City sales tax; 0.25% for general economic development purposes expiring on March 31, 2035.

The levy of the Sales Tax for economic development purposes is hereby authorized, with collection of the Sales Tax to commence on April 1, 2020, upon expiration of an existing one-quarter percent (0.25%) City-wide sales tax, and to end on March 31, 2035.

(Ord. 2077; Code 2022)