The excise tax levied by this Ordinance on the act of platting real property in the City has for its purpose the raising of general revenues to be used for transportation improvements in the City. The City’s authority to levy this excise tax is derived from Charter Ordinance No. 54, Article 12, Section 5(b) of the Kansas Constitution and K.S.A. § 12-137 and 12-138. (Ord. 98-106 § 1, 1998.)