ORDINANCE NO. 9552

AN ORDINANCE OF THE GOVERNING BODY OF THE CITY OF LAWRENCE, KANSAS, AMENDING CHAPTER 1, ARTICLE 12 SECTIONS 1-1201 AND 1-1204 OF THE CODE OF THE CITY OF LAWRENCE, KANSAS 2018 EDITION AND AMENDMENTS THERETO, PERTAINING TO THE SALES TAX AUDIT COMMITTEE ESTABLISHED TO REVIEW CITY SALES TAX REVENUES AND EXPENDITURES OF SPECIAL PURPOSE SALES TAXES.

            WHEREAS, the Governing Body of the City of Lawrence, Kansas (the “Governing Body”) first established a Sales Tax Audit Committee by passage of Ordinance No. 8349 on December 2, 2008, following approval by a majority of electors voting on three special purpose City Retailers’ Sales Taxes in a special question election held in the manner prescribed by law on November 4, 2008 (the “2008 Special Purpose City Retailers’ Sales Taxes”); and, 

WHEREAS, the special purpose City retailers’ sales taxes approved by the electors in 2008, are scheduled to sunset in March 2019; and,

WHEREAS, a special question election was held in the manner prescribed by law on the 7th day of November 2017, for the purpose of submitting to the qualified electors of the City of Lawrence, Kansas, three questions related to levying special purpose retailers’ sales taxes in the City of Lawrence, Kansas, for certain transit, infrastructure, equipment, and affordable housing purposes all as defined and described in Ordinance Nos. 9549, 9550, and 9551 (“the 2017 Special Purpose Retailers’ Sales Taxes); and

WHEREAS, a majority of the electors voting thereon approved the 2017 Special Purpose City Retailers’ Sales Taxes; and

WHEREAS, the Governing Body has passed Ordinances levying the 2017 Special Purpose City Retailers’ Sales Taxes pursuant to the provisions of K.S.A. 12-187 et seq.; and

WHEREAS, the Governing Body deems it advisable and in the public’s interest to continue the work of the Sales Tax Audit Committee, for the purpose of reviewing the sales tax revenues and expenditures from (a) the 2008 Special Purpose City Retailers’ Sales Taxes, and (b) the 2017 Special Purpose Retailers’ Sales Taxes.  Said Sales Tax Audit Committee shall verity that the approved City special purpose retail sales taxes described herein are being used properly and in accordance with the purposes for which said City retailers’ sales taxes were authorized, in accordance with the provisions of this ordinance, and Chapter I, Article 12 of the Code of the City of Lawrence, Kansas, 2018 Edition and amendments thereto.

NOW, THEREFORE, BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF LAWRENCE, KANSAS:

SECTION 1.   Chapter 1, Article 12, Section 1-1201 of the Code of the City of Lawrence, Kansas, 2018 Edition and amendments thereto, is hereby amended to read as follows:

1-1201             SALES TAX AUDIT COMMITTEE, ESTABLISHED.

A The City Sales Tax Audit Committee (the “Committee”), is hereby first established by Ordinance No. 8349 in 2008, for the purposes of reviewing the revenues and expenditures of the special sales taxes approved by a majority of the electors voting thereon on November 4, 2008, is retained.  The Committee shall to verify that the approved City retailers sales tax revenue from the 2008 Special Purpose City Retailers’ Sales Taxes is being used properly and in accordance with the purposes for which said City Retailers’ Sales Taxes were authorized until such time as the 2008 Special Purpose City Retailers’ Sales Taxes sunset in March 2019.  Further, the Committee shall verify that the revenue from the 2017 Special Purpose City Retailers’ Sales Taxes is being used properly and in accordance with the purposes for which said City Retailers’ Sales Taxes were authorized.

SECTION 2.  Chapter 1, Article 12, Section 1-1204 of the Code of the City of Lawrence, Kansas, 2018 Edition and amendments thereto, is hereby amended to read as follows:

1-1204             SAME, MEETINGS. PURPOSE.

The Committee shall meet in a City facility.  The Committee shall comply with the requirements of the Kansas Open Meetings Act and the Kansas Open Records Act.  The Committee shall have the authority to review any records, receipts, invoices or other materials a majority of the Committee deems necessary to verify that the approved City retailers’ sales tax revenue from the 2008 and 2017 Special Purpose City Retailers’ Sales Taxes is being used properly and in accordance with the purposes for which the November 4, 2008 voter approved City retailers’ sales taxes were authorized. 

SECTION 3.   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 4.  Existing sections 1-1201 and 1-1204 of the Code of the City of Lawrence, Kansas, 2018 Edition, and amendments thereto, are hereby repealed, it being the intent of the Governing Body that the provisions of this ordinance supersede those sections.

SECTION 5.   This ordinance shall be effective after its passages and publication as provided by law.

PASSED by the governing body of the City of Lawrence, Kansas, on this ____.day of _______, 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