CHAPTER 1. ADMINISTRATIONCHAPTER 1. ADMINISTRATION\Article 8. Revenue, Finance & Community Development

1-801.        City sales tax; 0.5% for general purposes effective April 1, 2023.

(a)   A majority of the electors voting thereon having approved, at a special question election held on the 8th day of November 2022, the levying of a retailers’ sales tax in the City of Whitewater, for general purposes, 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-half of one percent (0.5%) to take effect on the 1st day of April, 2023.

(b)   Except as otherwise 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 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.

(K.S.A. 12-187 et seq.; Ord. 637A; Code 2026)

(a)   A majority of the electors voting thereon having approved, at the election held on November 7, 2017, the levying of a retailers sales tax in the City of Whitewater, Kansas, for the purposes of financing the cost needed for construction and maintenance of city streets and water and sewer infrastructure, 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-half of one percent (0.5%) to take effect on April 1, 2018. Said city retailers’ sales tax shall end ten (10) years after such effective date.

(b)   Except as otherwise 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 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.

(K.S.A. 12-187 et seq.; Ord. 614; Code 2026)

(a)   Annual Budget Requirement. Each Board that requests or receives funding from the City of Whitewater shall be required to submit a detailed annual budget to the City Council or its designated financial oversight body.

(b)   Budget Submission Deadline. The annual budget shall be submitted no later than June 1st of each fiscal year, or by a date otherwise specified by the City Council.

(c)   Budget Content. The submitted budget must include:

(1)   Projected revenues and expenditures.

(2)   A narrative summary of planned programs and initiatives.

(3)   Justification for requested City funds.

(4)   Any other financial documentation deemed necessary by the City Clerk or Finance Officer.

(d)   Review and Approval. Submitted budgets shall be reviewed by the City’s Finance Officer and presented to the City Council for consideration during the annual budget planning process.

(e)   Non-Compliance. Boards that fail to submit a budget in accordance with this Resolution may be deemed ineligible to receive City funds for that fiscal year, subject to the discretion of the City Council.

(Res. 05-27-2025; Code 2026)

That the city staff is directed to endeavor to include all fees of the City of Whitewater, Kansas into a Resolution for the consideration by the City Council and, after adoption of such Resolution, City fees will be included within and governed by a Comprehensive Fee Schedule Resolution, and any amendments thereto shall be accomplished by adoption of a Resolution by the City Council.

(Ord. 642; Code 2026)