ORDINANCE NO. 9551
AN ORDINANCE OF THE GOVERNING BODY OF THE CITY OF LAWRENCE, KANSAS, LEVYING A CITYWIDE SPECIAL PURPOSE RETAILERS’ SALES TAX IN THE AMOUNT OF FIVE ONE-HUNDREDTHS OF ONE PERCENT (0.05%) FOR CERTAIN AFFORDABLE HOUSING INITIATIVES AND RELATED AFFORDABLE HOUSING PURPOSES EFFECTIVE APRIL 1, 2019 AND TERMINATING TEN YEARS FROM THE DATE THE SPECIAL PURPOSE SALES TAX IS FIRST COLLECTED.
WHEREAS, pursuant to the provisions of the Kansas Retailers’ Sales Tax Act, K.S.A. 12-187 et seq., and amendments thereto (“the Act”), the City of Lawrence, 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, the Governing Body of the City adopted Resolution No. 7216 of the City on July 11, 2017, which Resolution authorized to be submitted to the electors of the City the question of imposing a special five one-hundredths of one percent (0.05%) Citywide special purpose retailers’ sales tax (the “Sales Tax”) for the purposes of providing and improving quality, availability, and affordability of housing in Lawrence; acquiring land for future affordable housing units; investing in private/public partnerships for the provision of affordable housing; and such other related affordable housing purposes as may be in the best interest of the City (the “Sales Tax Projects”), which special purpose sales tax shall take effect on April 1, 2019, or as soon thereafter as may be permitted by the Act, and shall terminate ten (10) years from the date the special purpose sales tax is first collected; and,
WHEREAS, the Governing Body caused notices of the special question election to be published, as provided by law; and,
WHEREAS, the question of imposition of the special purpose sales tax was submitted to the electors of the City at a special question election on November 7, 2017, and at the election a majority of the qualified electors of the City voting on that proposition voted in favor thereof; and,
WHEREAS, pursuant to the provisions of K.S.A. 12-187 et seq. and the special question election held on November 7, 2017, the Governing Body deems it necessary and advisable to authorize the levy of the special purpose retailers’ sales tax for the purposes described above.
NOW, THEREFORE, BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF LAWRENCE, KANSAS:
SECTION 1. The above recitals are incorporated herein by reference.
SECTION 2. A majority of the electors voting thereon having approved, at a special question election held on the 7th day of November, 2017, the levying of a special purpose retailers’ sales tax in the City of Lawrence, Kansas, for the purposes of providing and improving quality, availability, and affordability of housing in Lawrence; acquiring land for future affordable housing units; investing in private/public partnerships for the provision of affordable housing; and such other related affordable housing purposes as may be in the best interest of the City (the “Sales Tax Projects”), as authorized by the Act, K.S.A. 12-187 et seq., and amendments thereto, there is hereby levied a special purpose city retailers’ sales tax in the amount of five one-hundredths of one percent (0.05%), with collection of the special purpose retailers’ sales tax to commence in accordance with K.S.A. 12-191, on April 1, 2019, or as soon thereafter as may be permitted by the Act, and to expire ten (10) years from the date the sales tax is first collected.
SECTION 3. Except as otherwise provided by law, 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 Kansas Department of Revenue relating to the state retailers’ sales tax shall apply to such special city retailers’ sales tax insofar as such laws and regulations may be made applicable. The services of the Kansas Department of Revenue shall be utilized to administer, enforce, and collect such tax.
SECTION 4. The City Clerk shall, upon passage of this Ordinance, provide a certified copy of the same to the State Director of Taxation pursuant to K.S.A. 12-189.
SECTION 5. If any section, clause, sentence, or phrase of this Ordinance is found to be unconstitutional or is otherwise held invalid by any court of competent jurisdiction, it shall not affect the validity of the remaining parts of this Ordinance.
SECTION 6. This Ordinance shall be effective upon passage by the Governing Body, execution by the Mayor and publication once in the official City newspaper.
PASSED by the Governing Body of the City of Lawrence, Kansas, on this __ day of August, 2018.
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Stuart Boley, Mayor
ATTEST:
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Sherri Riedemann, City Clerk
APPROVED AS TO FORM:
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Toni R. Wheeler, City Attorney