(a)   In accordance with the provisions of K.S.A. Supp. 12-1,118, 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 city’s capital improvement plan.

(b)   It is the policy objective of the governing body that the fund shall be used primarily to provide a financing mechanism for the repair, restoration and rehabilitation of existing public facilities. Further, it is the intent of the governing body to utilize current revenues to be credited to the fund, to the maximum extent possible to meet the city’s present and future public infrastructure needs and to avoid the costs of unnecessary indebtedness.

(c)   Moneys in such fund may be used to pay the cost of engineering and other advanced public improvement plans and studies, with the fund periodically reimbursed from bond proceeds, special assessments or state or federal aid that may be available for the completed project. No expenditures for such purposes shall be made except on a finding of the governing body of its probable intent to proceed with the improvement following such engineering or advanced study.

(Code 2003; Code 2025)

(a)   In accordance with the provisions of K.S.A. Supp. 12-1,117, there is hereby established a municipal equipment reserve fund, which shall be used by the city to finance the acquisition of equipment necessary for the performance of various functions and services of the city. For the purpose of this section, the word “equipment” shall mean machinery, vehicles and other equipment or personal property which has an estimated future purchase or replacement cost in excess of $5,000 and a life expectancy of not less than three years.

(b)   It is the policy objective of the governing body that such equipment reserve fund shall be used as a financing mechanism to secure the planned and orderly acquisition and replacement of equipment necessary for the efficient and effective operation of the city. It is the further intent of the governing body to annually approve in the future the budgeting of current revenues sufficient (1) to finance the acquisition of new equipment needed in the following year, and (2) to finance needed future replacements and acquisitions by setting aside a reserve amount. It is the planned intent of the governing body that the amount annually reserved shall be not less than the current use value of existing city equipment covered by the reserve fund.

(Code 2003; Code 2025)

(a)   A majority of the electors voting thereon having approved, by an official question submitted for the election held on the 1st day of April 2008, the levying of a retailer’s sales tax at the rate of one percent (1.00%) in the City of Lecompton for the general purpose of providing infrastructure maintenance, as authorized by 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 1st day of October 2008.

(b)   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 retailer’s 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.

(K.S.A. 12-187 et seq.; Ord. 789)

(a)   With a majority of the electors of the City voting thereon having approved, at a special question election duly called and held on April 7, 2015, the levying of a retailers’ sales tax in the City of Lecompton, for the general purposes of the City, as authorized by K.S.A. 12-187 et seq., and amendments thereto, there is hereby levied a retailers’ sales tax in the amount of three-quarters of one percent (0.75%) to take effect on October 1, 2015, which will be in addition to the ongoing one percent (1%) retailers’ sales tax currently levied by the City.

(b)   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 retailer’s 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.

(K.S.A. 12-187 et seq.; Ord. 789)