Cross Reference — As to transportation utility fee, ch.
145.
[Ord. No. 569 §§1 —
2, 11-22-1978]
A.
A majority
of the electors voting thereon having approved at a special question
election held on the seventh day of November, 1978, the levying of
a retailers' sales tax in the City of Mission, as authorized by House
Bill No. 3039, Laws of 1978, there is hereby levied a City retailers'
sales tax in the amount of one-half of one percent (0.5%) to take
effect on the first day of February, 1979.
B.
Such
tax shall be identical in its applications 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's 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 Department of Revenue shall be utilized to administer,
enforce and collect such tax.
[Ord. No. 670 §§1 —
2, 4-24-1985]
A.
A majority
of the electors voting thereon having approved at a special question
election held on the second day of April, 1985, the levying of an
additional retailers' sales tax in the City of Mission, as authorized
by K.S.A. 12-187 et seq., as amended, there is hereby levied an additional
City retailers' sales tax in the amount of one-half of one percent
(0.5%) to take effect on the first day of July, 1985.
B.
Except
as may otherwise be provided by law, such tax shall be identical in
its applications 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's 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 Department of Revenue shall be utilized to administer, enforce
and collect such tax.
[Ord. No. 1031 §§1 —
2, 5-8-2002]
A.
The
Governing Body of the City hereby finds the collection of such sales
tax to expire ten (10) years after the commencement of the collection
of the sales tax or such earlier date as sales tax revenues are sufficient
to pay the bonds in full, and finally determines that the City should
proceed with the imposition, implementation and collection of a one-quarter
percent (0.25%) retailers' sales tax commencing October 1, 2002, in
accordance with the question submitted at the election held on April
2, 2002.
B.
The
City expects to make capital expenditures on and after the date of
passage of this ordinance in connection with the Project, and intends
to reimburse itself for such expenditures with the proceeds of one
(1) or more series of general obligation sales tax bonds and/or temporary
notes of the City in the estimated maximum principal amount of three
million eight hundred thousand dollars ($3,800,000.00) plus costs
of issuance and plus costs of interest on any temporary financing.
[Charter Ord. No. 17 §§I
— VI, 3-8-2006; Charter Ord. No. 18 §1, 11-28-2007; Charter Ord. No. 24 §§III — VIII, 4-15-2009; Charter Ord. No. 29 §§ III –
VII, 1-18-2017]
A.
BUSINESS
HOTEL or MOTEL
PERSON
TOURING
TOURISM
TRANSIENT GUEST
As used in this Section, the following words and phrases shall have
the meanings respectively ascribed to them herein:
Any persons engaged in the business of renting, leasing or
letting quarters, sleeping accommodations, rooms or a part thereof
in connection with any motel or hotel.
Any structure or building which contains rooms furnished
for the purposes of providing lodging, which may or may not also provide
meals, entertainment or various other personal services to transient
guests, and which is kept, used, maintained, advertised or held out
to the public as a place where sleeping accommodations are sought
for pay or compensation by transient or permanent guests and having
more than eight (8) bedrooms furnished for the accommodation of such
guests.
An individual, firm partnership, corporation, joint venture
or other association of persons.
A trip, excursion or circular journey for business, recreation
or education.
The practice of touring or traveling for recreation, business
or education.
A person who occupies a room in a hotel or motel for not
more than twenty-eight (28) consecutive days.
B.
A transient guest tax shall be levied in the City of Mission, Kansas,
at a rate not to exceed nine percent (9%) upon the gross rental receipts
derived from or paid by transient guests for lodging or sleeping accommodations,
exclusive of charges for incidental services or facilities, in any
hotel or motel. The percentage and effective dates of such tax shall
be determined by the City Council and shall be specified in a resolution
authorizing the same.
C.
A "Convention and Tourism Fund" is hereby established to receive disbursements of money from the Secretary of Revenue, as described in Subsection (d) of K.S.A. 12-1698.
D.
The revenues from the transient guest tax shall only be expended
for the promotion of conventions and tourism, attracting people to
the City of Mission and for related expenditures as may be determined
by the City Council.
1.
The City Council may contract with an agency, organization or
group of firms to promote conventions and tourism for the City.
2.
Revenues may be utilized for the operation, maintenance, expansion
and development of City facilities in a manner consistent with the
purpose and objective of this Section.
3.
Funds may also be utilized for the creation of innovative projects
and activities that relate to the promotion of conventions and tourism.
E.
The City of Mission, Kansas, upon adoption of a resolution authorizing
the levy of a transient guest tax, shall have authority to contract
for the expenditure of funds from the Convention and Tourism Fund.
[1]
Editor's Note: Former Section 135.050, Sales Tax To Finance
Cost of Transportation Improvements, which derived from Ord. No. 1359 §§1 — 2, 12-21-2011, expired March 30, 2022, and as a result has been removed
from the Code.
[Ord. No. 1370 §§1 —
2, 11-27-2012; Ord. No. 1559, 10-26-2022]
A.
The
Governing Body of City of Mission, Kansas (the "City") on June 15,
2022, the Governing Body authorized and provided for a special question
election in the City for the purpose of submitting to the qualified
electors of the City the proposition to:
1.
Renew a three-eighths percent (3/8%) City-wide retailers' special
sales tax (the "sales tax"), the proceeds of which shall be used only
to finance the costs of the acquiring, constructing, improving and
equipping parks and recreational facilities and related appurtenances
thereto (the "project") and paying costs of operation and maintenance
of the project; the collection of such sales tax to commence on April
1, 2023, or as soon thereafter as may be permitted by law and shall
terminate ten (10) years after the commencement; and
2.
Issue sales tax revenue and/or general obligation bonds to pay the
costs of the project and associated interest costs on such bonds during
construction of the project and payment of bond issuance costs; all
pursuant to the provisions of K.S.A. 10-101 et seq., as amended, K.S.A.
12-187 et seq. (the "Sales Tax Act") and K.S.A. 25-431 et seq., as
amended; and
B.
A mail
ballot election was held in the City on September 20, 2022, at which
time there was submitted to the qualified electors of the City the
aforementioned proposition, and a majority of the qualified electors
of the City voting on this proposition voted in favor thereof; and
C.
The
imposition of the sales tax is hereby authorized pursuant to the provisions
of the Sales Tax Act.
D.
The
City Clerk shall provide a certified copy of this Section to the State
Director of Taxation and request that the sales tax commence on April
1, 2023 and shall expire on March 30, 2033.
[Ord. No. 1534, 10-20-2021]
A.
By
Resolution No. 1080 adopted by the Governing Body of City of Mission,
Kansas (the "City'') on June 16, 2021, the Governing Body authorized
and provided for a special question election in the City for the purpose
of submitting to the qualified electors of the City the proposition
to impose a three-eighths percent (0.375%) Citywide retailers' special
purpose sales tax, the collection of which to commence on April 1,
2022, or as soon thereafter as permitted by law and shall terminate
ten (10) years after its commencement, the proceeds of which shall
be used to finance the costs of transportation improvements, including
the construction and reconstruction of streets, bridges, sidewalks,
curbs, gutters, trails, transit facilities, bicycle lanes, street
lighting, traffic signalization, signage and landscape along rights-of-way
and related improvements (the "Sales Tax'') pursuant to the authority
of K.S.A 12-187 et seq., (the "Sales Tax Act").
B.
A special
question mail ballot election was held in the City on September 21,
2021, at which time there was submitted to the qualified electors
of the City the aforementioned proposition, and a majority of the
qualified electors of the City voting on this proposition voted in
favor thereof.
C.
The
City Clerk shall provide a certified copy of this Ordinance to the
State Director of Taxation and request that the Sales Tax commence
on April 1, 2022, and shall expire on March 30, 2032.
