A CHARTER ORDINANCE PROVIDING FOR THE CREATION OF THE ABILITY TO ASK FOR A RETAIL SALES TAX FOR THE CITY OF OTTAWA; ENACTING OTHER PROVISIONS RELATING TO THE LEVYING AND COLLECTING OF A LOCAL RETAILERS’ SALES TAX; AND EXEMPTING THE CITY FROM K.S.A. 12-187 AND K.S.A. 12-189.
WHEREAS, the City of Ottawa, Kansas, (the “City”) is authorized to exercise the powers, functions, and duties of a city of the second class, including home-rule powers in the manner and subject to the limitations provided by Article XII, Section 5 of the Constitution of the State of Kansas; and
WHEREAS, K.S.A. 12-187 and K.S.A. 12-189 are part of an enactment of the Kansas Legislature (K.S.A. 12-187, et seq.) relating to the levying and collection of local retailers’ sales taxes, which enactment does not apply uniformly to all cities; and
WHEREAS, the Governing Body desires, by this Charter Ordinance, to exempt the City from the provisions of K.S.A. 12-187 and K.S.A. 12-189, and to provide substitute and additional provisions for the levying and collecting of local retailers’ sales taxes in the City.
NOW, THEREFORE, be it ordained by the Governing Body of the City of Ottawa, Kansas:
SECTION 1. The City of Ottawa, Kansas, using the power vested in it by Article XII, Section 5 of the Constitution of the State of Kansas, hereby exempts itself from and makes inapplicable to it the provisions of K.S.A. 12-187 and K.S.A. 12-189 and does hereby provide the following substitute and additional provisions in place thereof.
SECTION 2. The City retailers’ sales taxes currently in affect as of the effective date of this Charter Ordinance shall continue and shall in no way be effected or invalidated by the provision of this Charter Ordinance and shall be levied and collected the same as if this Charter Ordinance were not in effect.
SECTION 3. The City may submit the question of imposing a city retailers’ sales tax, in addition to the retailers’ sales tax provided for in Section 2 hereof, in the amount of 0.5% (½ cent) to the electors at an election called and held thereon.
SECTION 4. Any City retailers’ sales tax authorized by this Charter Ordinance shall be subject to the following conditions and levied and collected in the following manner:
(a) The City shall give notice of its intention to submit a proposition for approval of any additional sales tax by the electors in the manner required by K.S.A. 10-120, and amendments thereto. The notices shall state the time of the election and the rate and effective date of the proposed tax. If a majority of the electors voting thereon at such election fail to approve the proposition, such proposition may be resubmitted under the conditions and in the manner provided in this act for submission of the proposition. If a majority of the electors voting thereon at such election approve the levying of such tax, the Governing Body shall provide by Ordinance for the levy of the tax. Any repeal of such tax or any reduction or increase in the rate thereof, within the limits prescribed by this Charter Ordinance, shall be accomplished in the manner provided herein for the adoption and approval of such tax except that the repeal of any such city retailers’ sales tax may be accomplished by the adoption of an Ordinance so providing.
(b) Any proposition levying any retailers’ sales tax shall specify the purpose or purposes for which the revenue would be used, and a statement generally describing such purpose or purposes shall be included as a part of the ballot proposition.
(c) The City shall utilize the services of the State Department of Revenue to administer, enforce and collect the city retailers’ sales taxes levied under this Charter Ordinance. 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 State Department of revenue relating to the Kansas retailers’ sales tax shall apply to such local sales tax insofar as such laws and rules and regulations may be made applicable. The State Director of Taxation is hereby authorized to collect refund and administer such sales tax in the same manner as taxes authorized under K.S.A. 12-187.
(d) Upon receipt of a certified copy of a City Ordinance authorizing the levy of a City retailers’ sales tax, the City authorizes the State Director of Taxation to cause such taxes to be collected within or without the boundaries of the City at the same time and in the same manner provided for the collection of the state retailers’ sales tax. All moneys collected by the Director of Taxation under the provisions of this Section shall be credited to the City retailers’ sales tax fund which fund has been established in the state treasury. Any refund due on any City retailers’ sales tax collected pursuant to K.S.A. 12-187, et seq., and this Charter Ordinance shall be paid out of the sales tax refund fund and reimbursed by the Director of Taxation from collections of City retailers’ sales tax revenue.
(e) The City authorizes the City Clerk or City Treasurer, to request a monthly report identifying each retailer having a place of business in the City and setting forth the amount of such tax remitted by each retailer during the preceding month. Such report shall be made available to the City Clerk or City Treasurer within a reasonable time after it has been requested from the Director of Taxation. The Director of Taxation shall be allowed to assess a reasonable fee for the issuance of such report. Information received by the City pursuant to this Section shall be confidential, and it shall be unlawful for any officer or employee of the City to divulge any such information in any manner. Any violation of this paragraph by a City officer or is a Class B misdemeanor, and such officer or employee shall be dismissed from office.
SECTION 5. In the event that any provision or section of this Charter Ordinance is deemed or ruled unconstitutional or illegal or invalid by any court of competent jurisdiction, such illegality or invalidity shall not affect any other provision of this Charter Ordinance. In such instance, this Charter Ordinance shall be construed and enforced as if such illegal or invalid provision had not been contained herein.