City of Mission, KS
Johnson County
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Table of Contents
Table of Contents
Cross Reference — As to transportation utility fee, ch. 145.

Section 135.010 One-Half Percent Retailers' Sales Tax.

[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.

Section 135.020 Additional Retailers' Sales 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.

Section 135.030 Retail Sales 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.

Section 135.040 Promotion of Tourism and Conventions.

[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. 
As used in this Section, the following words and phrases shall have the meanings respectively ascribed to them herein:
BUSINESS
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.
HOTEL or MOTEL
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.
PERSON
An individual, firm partnership, corporation, joint venture or other association of persons.
TOURING
A trip, excursion or circular journey for business, recreation or education.
TOURISM
The practice of touring or traveling for recreation, business or education.
TRANSIENT GUEST
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.

Section 135.050 Sales Tax To Finance Cost of Transportation Improvements.

[Ord. No. 1359 §§1 — 2, 12-21-2011]
A. 
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 one-quarter percent (0.25%) Citywide retailers' special purpose sales tax, the collection of which to commence on April 1, 2012 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"). On December 6, 2011, at which time the election was held, a majority of the qualified electors of the City voting on this proposition voted in favor thereof.
B. 
The imposition of the sales tax is hereby authorized pursuant to the provisions of the Sales Tax Act.
C. 
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, 2012 and shall expire on March 30, 2022.

Section 135.060 Sales Tax For Park and Recreation Facilities.

[Ord. No. 1370 §§1 — 2, 11-27-2012]
A. 
The Governing Body of City of Mission, Kansas (the "City") on June 20, 2012, 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. 
Impose 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, 2013, 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 cnstruction of the project and payment of bond issuance costs; all pursuant to the provisions of K.S.A. 12-187 et seq., as amended (the "Sales Tax Act") and K.S.A. 10-101 et seq., as amended, and related improvements; and
B. 
A general election was held in the City on November 6, 2012, 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, 2013 and shall expire on March 30, 2023.