CHARTER ORDINANCE NO. CO-1-04

A CHARTER ORDINANCE exempting the Unified Government of Wyandotte County/Kansas City, Kansas, from the provisions of K.S.A. 12-187 and K.S.A. 12-189 relating to the levy and collection of local retailers' sales taxes; providing substitute and additional provisions relating thereto; levying a .25% retailers' sales tax for purposes of financing emergency medical services in Kansas City, Kansas; and subjecting this Charter Ordinance to a vote of the electors of Kansas City, Kansas.

BE IT ORDAINED BY THE BOARD OF COMMISSIONERS OF THE UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS:

Section 1. [Exemption from statute; replacement.] The Unified Government of Wyandotte County/Kansas City, Kansas, by the power vested in it by article 12, section 5, of the Constitution of the State of Kansas, 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:

City retailers' sales taxes; procedure for imposition; election required; rate; use of revenue.

(a)

The unified government acting as a city may impose a retailers' sales tax under the provisions of K.S.A. 12-187 et seq. and this Charter Ordinance.

(b)

The unified government acting as a city shall have the power to levy and collect a city retailers' sales tax in increments of .25% up to an aggregate rate of 3.25%.

(c)

Except for the sales tax imposed under subsection (d) of this section 1 of this Charter Ordinance and the existing sales taxes referred to in subsection (i) of this section 1 of this Charter Ordinance, the governing body must first submit the proposition to impose a retailers' sales tax to and such proposition must receive the approval of a majority of the electors of Kansas City, Kansas, voting thereon at an election called and held therefore. 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 Kansas City, Kansas, equal in number to not less than ten percent of the electors of the city.

(d)

Notwithstanding the election requirements of subsections (c) and (e) of this section 1, the city imposes, without the necessity of an election, a citywide retailers' sales tax of .25% for the purposes of financing emergency medical services, including first responder and transport services provided by the Kansas City, Kansas Fire Department and all associated capital and operational costs.

(e)

The unified government, when proposing to adopt a retailers' sales tax pursuant to subsection (c) 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 levy of such tax, the unified government governing body shall provide by ordinance for the levy of the tax.

(f)

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 Charter Ordinance shall be conducted by the county election officer.

(g)

The governing body, when proposing to levy any retailers' 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.

(h)

The governing body shall provide by ordinance for the levy of any sales tax. Any increase in the rate thereof shall be accomplished in the manner provided herein for the adoption and approval of such tax. Any repeal or reduction in the rate of such tax shall be accomplished by adoption of an ordinance so providing.

(i)

All city retailers' sales taxes being levied by the unified government on the date of this Charter Ordinance shall continue in effect until repealed in the manner provided herein by adoption of an ordinance so providing.

Section 2. [Further exemption from statute; replacement.] The Unified Government of Wyandotte County/Kansas City, Kansas, by the power vested in it by article 12, section 5, of the Constitution of the State of Kansas, hereby elects to exempt itself and make inapplicable to it the provisions of K.S.A. 12-189 and does hereby provide the following substitute and additional provisions in place thereof:

Citywide retailers' sales taxes; rates; administration and collection by state; monthly reports.

(a)

The aggregate rate of citywide retailers' sales taxes shall be fixed in the amount of 1.25%, until increased or reduced or repealed pursuant to the procedures set out in section 1 of this Charter Ordinance.

(b)

The unified government shall utilize the services of the state department of revenue to administer, enforce, and collect the citywide retailers' sales taxes levied under this Charter Ordinance. Except as otherwise specifically provided in K.S.A. 12-189a, and amendments thereto, such tax shall be identical in its application, commencement, and exemptions there from, to the Kansas retailers' sales tax act. 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.

(c)

The unified government director of revenue may request from the Kansas Director of Taxation a monthly report identifying each retailer having a place of business in Kansas City, Kansas, and setting forth the amount remitted by each retailer during the preceding month. Information received by the unified government pursuant to this section shall be confidential, and it shall be unlawful for any officer or employee of the unified government to divulge any such information in any manner. Any violation of this paragraph by a unified government officer or employee is a class B misdemeanor, and such officer or employee shall be dismissed from office.

Section 3. Severability. In the event that any provision or section of this Charter Ordinance is deemed or ruled unconstitutional or otherwise illegal or invalid by any court of competent jurisdiction, such illegality or invalidity shall not affect any other provision of this Charter Ordinance. In such instance, this Charter Ordinance shall be construed and enforced as if such illegal or invalid provision had not been contained herein.

Section 4. Publication. This Charter Ordinance shall be published once each week for two consecutive weeks in the Wyandotte Echo, the official unified government newspaper.

Section 5. Election; effective date. This is a Charter Ordinance, and its effectiveness is hereby made subject to a vote of the electors of Kansas City, Kansas. It shall take effect when and only if approved by a majority of the electors voting thereon.

PASSED BY THE BOARD OF COMMISSIONERS OF THE UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS, NOT LESS THAN TWO-THIRDS OF THE MEMBERS ELECT VOTING IN FAVOR THEREOF, THIS 22nd DAY OF APRIL, 2004.

Carol Marinovich

Mayor/CEO

Attest:

Tom G. Roberts

Unified Government Clerk

Approved as to Form:

N. Cason Boudreau

United Government Counsel