Chapter 3.20
CITY RETAILERS’ ONE AND ONE-HALF PERCENT SALES TAX
Sections:
3.20.020 Additional levy approved.
3.20.040 Additional levy – January 1, 2016.
3.20.010 Levy approved.
A majority of the electors voting thereon having approved, at a special question election held on the third day of August, 1982, the levying of a retailers’ sales tax in the City of Gardner, as authorized by K.S.A. 1981 Supp. 12-187 et seq., as amended, there is hereby levied a City retailers’ sales tax in the amount of one-half of one percent to take effect on the first day of November, 1982. (Ord. 1486 § 1. Code 1990 § 1-1101)
3.20.020 Additional levy approved.
A majority of the electors voting thereon having approved, at a special question election held on the eighth day of November, 1988, the levying of an additional retailers’ sales tax in the City of Gardner, as authorized by K.S.A. 12-187 et seq., as amended, there is hereby levied an additional City retailers’ sales tax in the amount of one-half of one percent to take effect on the first day of January, 1989. The total City retailers’ sales tax commencing on the first day of January, 1989 shall be one percent. (Ord. 1628 § 1. Code 1990 § 1-1102)
3.20.030 Application.
Except as may otherwise be 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 City retailers’ sales tax insofar as such laws and regulations may be made applicable. The services of the Department of Revenue shall be utilized to administer, enforce and collect such tax. (Ord. 1628 § 2. Code 1990 § 1-1103)
3.20.040 Additional levy – January 1, 2016.
A. There is hereby levied a special purpose citywide retailers’ sales tax of one-half of one percent in accordance with K.S.A. 12-187, et seq., as amended, throughout the City of Gardner, with the revenue therefrom used to fund City infrastructure, including the construction of or repairing, rebuilding, rehabilitating, upgrading and improving of streets, curbs, sidewalks, pedestrian bridges and walking, jogging and biking trails in the City of Gardner, with such tax to take effect on January 1, 2016, or the earliest date thereafter that the Kansas Department of Revenue can begin collecting such tax, and with such tax terminating 10 years after the date of the tax’s first collection.
B. Such special purpose retailers’ sales tax shall be identical in application and exemptions to the Kansas Retailers’ Sales Tax Act and all laws and administrative rules and regulations of the Kansas Department of Revenue relating to the Kansas Retailers’ Sales Tax Act shall apply to such special purpose retailers’ sales tax insofar as such laws and rules and regulations may be made applicable. The Kansas Director of Taxation shall administer, enforce, and collect such special purpose retailers’ sales tax in accordance with K.S.A. 12-189 and any amendments thereto, and is hereby authorized to administer, enforce and collect such special purpose retailers’ sales tax and to adopt such rules and regulations as may be necessary for the efficient and effective administration and enforcement thereof.
C. There is hereby established a special purpose sales tax fund. All revenues from the tax shall be deposited into this fund and spent according to the provisions of this section. The fund will dissolve after the expiration of the tax and all revenues from the tax have been expended. (Ord. 2498 §§ 1 – 3; Ord. 2159 §§ 1, 2)