08-10475 Retailers Sales TaxLo
u2
Z
W
ca
0
U
1
vwW • �� �
(Published in the Salina Journal on P�, 2008.)
ORDINANCE NUMBER 08-10475
AN ORDINANCE AUTHORIZING THE LEVY OF A 0.40 PERCENT (0.40%)
RETAILERS' SPECIAL PURPOSE SALES TAX AND RELATED MATTERS.
WHEREAS, pursuant to the provisions of K.S.A. 12-187 et seq., the City of Salina, Kansas
(the "City") is a city of the first class authorized to implement a local retailers' sales tax upon all retail
sales within the boundaries of the City, except as specifically exempted by such legislation; and
WHEREAS, on August 18; 2008, the Governing Body of the City adopted Ordinance
Number 08-10460 submitting to the electors of the City the question of whether the City shall
impose a 0.40 percent (0.40%) retailers' special purpose sales tax (the "Sales Tax"), for the purpose
of paying the cost of capital improvement projects; major equipment; construction, operation and
maintenance of a family aquatic park in the Kenwood Park area; debt service on bonds issued for
such projects; property tax stabilization; and the continuation of an economic development fund
managed by the City of Salina (the "Sales Tax Projects"), which sales tax shall take effect
beginning on April 1, 2009 or as soon thereafter as may be permitted by the Act, and shall terminate
ten (10) years from the date the Sales Tax is first collected; and
WHEREAS,. Ordinance Number 08-10460 repealed Ordinance Number 04-10191, levying
a 0.25 percent (equal to 1/4¢) retailer's sales tax, conditioned on approval of the 0.40 percent
(0.40%) retailers' special purpose sales tax;
WHEREAS, the question of imposition of the Sales Tax was submitted to the electors of
the City at the general election November 4, 2008, and at the election a majority of the electors of
the City voting on that proposition voted in favor of the Sales Tax; and
WHEREAS, pursuant to the provisions of the Act, and the special question election held on
November 4, 2008, the governing body deems it necessary and advisable to authorize the levy of
the Sales Tax for the purposes described above.
BE IT ORDAINED by the Governing Body of the City of Salina, Kansas:
Section 1. The levy of a 0.40% Citywide retailers' sales tax and the application of the
revenue received therefrom to pay for costs incurred in connection with the Sales Tax Projects is
hereby authorized, with collection of the sales tax to commence in accordance with K.S.A. 12-191, on
April 1, 2009, and to expire ten (10) years from the date the Sales Tax is first collected.
Section 2. Pursuant to Ordinance Number 08-10460, Ordinance Number 04-10191
levying a .25 percent (1/4¢) retailers' sales tax, and such sales tax, is repealed, and collection
thereof shall end one day before the commencement date of the Sales Tax.
Section 3. The City Clerk is authorized and directed to forward a certified copy of this
ordinance to the Kansas Director of Taxation pursuant to K.S.A. 12-189 and request the
implementation thereof effective on April 1, 2009. -
Section 4. This ordinance shall be in full force and effect from and after its adoption and
publication once in the official city newspaper.
Introduced: November 17, 2008
Passed: November 24, 2008
[SEAL]
ATTEST:
44"W`
Lieu Ann1C Elsey, CM(Y, City Clerk
Passed by a vote of yes; ®no;_abstain
John K. Vanier, II, Mayor