Chapter 17.30
EXCISE TAX

Sections:

17.30.010    Purpose and authority.

17.30.020    Levy and payment of tax.

17.30.030    Pledge of revenues.

17.30.040    Deductions and exception from area.

17.30.050    Credits against excise tax.

17.30.060    Procedures of calculating tax and credits.

17.30.010 Purpose and authority.

The excise tax levied by this chapter on the act of platting real property in the City has for its purpose the raising of general revenues to be used for general City projects or general fund operations as approved by the Governing Body during the adoption of the City’s annual budget. The City’s authority to levy this excise tax is derived from Article 12, Section 5 of the Kansas Constitution and K.S.A. 12-137 and 12-138. (Ord. 2254 § 2)

17.30.020 Levy and payment of tax.

A tax is hereby levied on the act of platting real property in the City. The tax rate shall be in an amount per square foot of the area as established by the Governing Body by resolution. The area shall be determined by the Director in the manner set forth herein. Every applicant shall pay a tax equal to the area times the tax rate to the City before the Mayor signs an approved recordable plat. No plat shall be recorded until the applicant has paid the applicable tax. The tax shall be paid in cash or by certified check. The tax payments received shall be deposited in the City’s street improvement reserve fund. (Ord. 2254 § 2)

17.30.030 Pledge of revenues.

All revenues received from the excise tax are pledged solely for the purpose of funding the improvement of major streets in the City of Gardner. At the discretion of the Governing Body, other revenues as may be legally utilized for such purpose may be deposited into the street improvement reserve fund. The City may issue and utilize general obligation bonds or other certificates of indebtedness as are within the authority of the City in such manner and subject to such limitations as may be provided by law in furtherance of the financing and provision of the improvement of major streets. Funds pledged toward the retirement of bonds or other certificates of indebtedness may include the excise tax and other City (and non-City) funds and revenues as may be allocated by the Governing Body. (Ord. 2254 § 2)

17.30.040 Deductions and exception from area.

For the purposes of calculating the tax, the area shall not include:

A. Land dedicated through the subject plat and accepted by the City as public right-of-way for an arterial street as designated on the major street plan.

B. Any replat of previously platted land area which was approved by the City and recorded prior to January 5, 2000, and where the replat does not increase the density or intensity of the approved land uses will be exempt from the payment of the excise tax levied hereunder.

C. Any replat of previously platted land area which was approved by Johnson County and where the replat does not increase the density or intensity of the approved land uses will be exempt from the payment of the excise tax levied hereunder.

D. Any replat of previously platted land area where excise tax has already been previously paid will be exempt from the payment of any additional excise tax levied hereunder.

E. Land designated on the plat as public park land to be dedicated to and accepted by the City, and to be reserved for public recreational use or public open space.

F. Land area platted by the school district that is to be utilized as public recreational use or public open space.

G. Land included in the plat identified as a separate lot, block, tract or parcel to be owned and maintained by a homes association and used exclusively for recreational use or private open space for the benefit of the members of the homes association; provided, that the Governing Body finds and determines that the location, area, configuration, topography, proposed landscaping and improvements, and use of the land is such that it is in the public interest to exclude the land from the area for the purposes of determining the amount of the tax. Land to be excluded under the foregoing provisions may be left unimproved as part of an open space plan approved by the Governing Body.

H. Land area that is part of a developer’s agreement with the City to pay for the construction of the major street by the creation of benefit districts and the square foot assessments to be levied upon the land will equal at least the tax rate. (Ord. 2254 § 2)

17.30.050 Credits against excise tax.

An applicant shall receive a credit against the tax due for:

A. The amount of any payment to the public improvement street development fund/account made pursuant to the requirements of Ordinance 1805 in effect from April 19, 1995, through January 4, 2000, for a tract of land included in the plat for the cost of construction to City standards of a major street.

B. The reasonable cost, or a portion thereof, paid or incurred, or to be incurred, by the applicant, or the applicant’s predecessors in interest or ownership, for construction to City standards of a major street abutting and serving land included in the plat, where such construction was required by the City as a condition for approval of a plat, and where such construction was inspected and accepted by the City, and where evidence of the costs and the reasonableness thereof sufficient to the satisfaction of the City Engineer was submitted to the City.

C. In the case of a replat of a recorded plat, where said replat increases the area in the recorded plat, the credit shall be the amount of any tax, or portion thereof, paid by the applicant, or the applicant’s predecessors in interest or ownership, for the previously recorded subdivision. (Ord. 2254 § 2)

17.30.060 Procedures of calculating tax and credits.

A. Under no circumstances shall a credit be given in excess of the amount of tax calculated to be due on the plat.

B. The decision of the Director on the area or on the amount of the credit may be appealed to the Governing Body by the applicant prior to consideration of the plat by the Governing Body. The notice of appeal shall be in writing filed with the City Clerk and shall state with particularity the decision being appealed and the manner in which and the reason why the applicant believes the area or credit was incorrectly calculated and what the applicant believes are the correct calculations. The Governing Body’s consideration of an appeal shall be limited to determining the accuracy of the calculated area or credit.

C. The tax rate shall be based on the date the final plat is acted upon by the Governing Body. (Ord. 2254 § 2)