3.30.070 Annual Review.
(A) Prior to January 1, 1990, and every year thereafter, the City Manager or his duly designated agent, shall prepare a report to the Governing Body on Park Excise Taxes summarizing the administration and enforcement of the Park Excise Tax.
In the preparation of such report, the City Manager or his duly designated agent shall review the following information:
(1) a statement from the City Treasurer summarizing Park Excise Taxes collected and disbursed during the year;
(2) a statement from the City Parks and Recreation Director summarizing neighborhood parks, other parkland and open space acquisition and development and the status thereof for the preceding year;
(3) a statement from the City Planner summarizing the type, location, timing and amount of development for which building permits were issued in the year; a summary of changes to the Comprehensive Plan as they relate to parks and open space;
(4) a statement and recommendation from the Parks & Recreation Advisory Board on any and all aspects of the Park Excise Tax and city park and open space needs;
(5) a statement from the City Planner summarizing increases or decreases in land costs, engineering costs and construction costs in the City of Olathe as they relate to the acquisition and improvement of parks.
(B) The City Manager’s Report shall make recommendations, if appropriate, on amendments to the ordinance, changes in the administration or enforcement of the ordinance, changes in the Park Excise Tax rate, and changes in the Comprehensive Plan.
(C) The Park Excise Tax rate shall be reviewed annually. Based upon the City Manager’s report and such other factors as the Governing Body deems relevant and applicable, the Governing Body may amend the Park Excise Tax Ordinance including, but not limited to an amendment of the Park Excise Tax rate. If the Governing Body fails to take such action, the Park Excise Tax rate then in effect shall remain in effect.
(D) In the annual review process, the Governing Body shall take into consideration the following factors: land and construction costs; improvement cost increases as measured by actual experience during the year; changes in the design, engineering, location, or other elements of proposed parkland and open space; revisions to the Comprehensive Plan; and changes in the anticipated land use mix and/or intensity in new development areas of the city. (Ord. 96-87 § 1, 1996; Ord. 89-87 § 1, 1989.)