Article 8. Revenue, Finance & Community Development

1-801. City sales tax; 1% for infrastructure improvements.

(a) A majority of the electors voting thereon having approved, at a special question election held on May 19, 2015, the levying of a retailers’ sales tax in the City of Buhler, the purposes of the revenue from said tax to be used for support, maintenance, and operations of the Wheatland Park athletic facilities within the City including but not limited to, associated infrastructure facilities including but not limited to roads, utilities, drainage systems, and other improvements as determined by the Governing Body of the City, all pursuant to the provisions of K.S.A. 12-187 et seq., and amendments thereto, there is hereby levied a city retailers’ sales tax in the amount of one percent (1%) to take effect on the earliest date authorized by the Kansas Department of Revenue.

(b) Except as otherwise be provided by law, such tax shall be identical in its application and exemptions there from 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 Kansas Department of Revenue shall be utilized to administer, enforce and collect such tax.

(Ord. 607; Code 2026)

1-802. Capital improvement fund.

(a) There is hereby established a Capital Improvement Fund which shall be used by the City to finance, in whole or in part, any public improvement need set forth in the Cities Capital Improvement Plan.

(b) In addition to providing a financing mechanism for paying capital improvement costs, such fund may also be used to pay for engineering and other advanced public improvement plans and studies with the fund periodically reimbursed from bond proceeds, special assessments, and from State or Federal aid that may be available for the completed project.

(Code 1987, II-2; Code 2026)

1-803. Municipal equipment reserve fund.

There is hereby established a Municipal Reserve Fund which shall be used by the City to finance the acquisition of equipment, including machinery, vehicles and other personal property, necessary for the future operation of this City.

(Code 1987, II-4; Code 2026)