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Legislation #: 180565 Introduction Date: 8/2/2018
Type: Ordinance Effective Date: none
Sponsor: None
Title: Calling for submission to the qualified voters of Kansas City, at the general election to be held on April 2, 2019, a question authorizing the enactment of a three-eighth percent economic development sales tax for 10 years as proposed by an initiative petition; enacting the sales tax contingent upon voter approval; directing the City Clerk to provide notice of the election; directing the City Clerk to provide notice to the Director of Revenue if the sales tax question is passed by the voters; and recognizing an accelerated effective date.

Legislation History
DateMinutesDescription
8/2/2018 Filed by the Clerk's office
8/2/2018 Referred to Finance and Governance Committee
8/15/2018 Hold On Agenda (8/22/2018)
8/22/2018 Do Pass as a Committee Substitute
8/23/2018 Assigned Third Read Calendar as Substituted
8/30/2018 Councilmember Wagner (Second by Taylor) Move to Amend
8/30/2018 Councilmember Wagner (Second by Taylor) Move to Advance
8/30/2018 Passed as Substituted and Amended

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180565 Ordinance.pdf Other 147K Ordinance

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COMMITTEE SUBSTITUTE FOR ORDINANCE NO. 180565, AS AMENDED

 

Calling for submission to the qualified voters of Kansas City, at the general election to be held on April 2, 2019, a question authorizing the enactment of a three-eighth percent economic development sales tax for 10 years as proposed by an initiative petition; enacting the sales tax contingent upon voter approval; directing the City Clerk to provide notice of the election; directing the City Clerk to provide notice to the Director of Revenue if the sales tax question is passed by the voters; and recognizing an accelerated effective date.

 

WHEREAS, quality Pre-K programs are a proven way to ensure students start school ready to learn and succeed, making our K-12 system stronger for all; and

 

WHEREAS, for every $1 invested in high-quality Pre-K programs, there is at least a $7 return on that investment; and

 

WHEREAS, only about 35% of the City’s children are enrolled in Pre-K for two primary reasons: access and affordability; and

 

WHEREAS, a Committee of Petitioners has submitted an initiative petition seeking to enact a three-eighth percent sales tax pursuant to the provisions of §67.1305, RSMo; and

 

WHEREAS, revenue generated by a three-eighth percent sales tax will fund access to high-quality early education programs for at least 5,400 four and five year olds in the City, which means thousands more children will start school ready to learn; and

 

WHEREAS, children prepared to learn and succeed are essential to the future of the City and its ability to grow and sustain economic development; and

 

WHEREAS, the City Clerk has certified 1,984 valid signatures, thus exceeding the 1,708 required by the City Charter for a successful initiative petition during the period August 1, 2015 through July 31, 2019; NOW, THEREFORE,

 

BE IT ORDAINED BY THE COUNCIL OF KANSAS CITY:

 

Section 1. ELECTION CALLED. That an election is called on April 2, 2019, for the purpose of submitting to the voters of Kansas City the question of enacting an economic development sales tax devoted to funding Pre-K instruction for four and five year olds, funding improvements to early childhood centers, and investing in the City’s early childhood education workforce.

 

Section 2. BALLOT TITLE. The ballot title for the sales tax proposition shall be:

 

QUESTION _____

(Initiative Petition)

(Pre-K Economic Development Sales Tax)

 

SHALL THE FOLLOWING BE APPROVED?

 

Shall the City of Kansas City impose a sales tax authorized by Section 67.1305 of the Revised Statutes of Missouri for a period of 10 years at a rate of 3/8% to be used for economic development purposes through funding Pre-K instruction for four and five year olds the year before they enter kindergarten, funding improvements to early childhood centers, and investing in the City’s early childhood education workforce?

 

  Section 3. ELECTION NOTICE. The Notice of Election shall read as follows:

 

NOTICE OF ELECTION

CITY OF KANSAS CITY, MISSOURI

 

Notice is given to the qualified voters of the City of Kansas City, Missouri, that the City Council of the City has called an election to be held in the City on April 2, 2019, commencing at 6:00 A.M. and closing at 7:00 P.M., on the questions contained in the following sample ballot:

_________________________________________________________

 

OFFICIAL BALLOT

 CITY OF KANSAS CITY

 

QUESTION _____

(Initiative Petition)

(Pre-K Economic Development Sales Tax)

 

Shall the City of Kansas City impose a sales tax authorized by Section 67.1305 of the Revised Statutes of Missouri for a period of 10 years at a rate of 3/8% to be used for economic development purposes through funding Pre-K instruction for four and five year olds the year before they enter kindergarten, funding improvements to early childhood centers, and investing in the City’s early childhood education workforce?

 

YES _____

 

NO _____

 

Instructions to voters will be supplied by the election authorities.

 

___________________________________________________________

 

A complete copy of Committee Substitute for Ordinance No. 180565, submitting this question to the electorate is on file in the Office of the City Clerk of Kansas City, Missouri, and is open for inspection and copying.

 

The election will be held at the following polling places in the City of Kansas City, Missouri: [insert list in last publication only]

 

_________________________________________________________

 

I hereby certify that the foregoing is the legal notice to be published pursuant to Section 115.127, RSMo, as amended.

 

Given under my hand and the official seal of the Kansas City, Missouri, this _____ day of ____________________, 2018.

 

 

(SEAL) _____________________________

MARILYN SANDERS

City Clerk of Kansas City, Missouri

 

Before me, a notary public, personally appeared Marilyn Sanders, to me known to be the City Clerk of Kansas City, Missouri, and the person who acknowledged to me that she executed the same for the purposes therein stated.

 

_____________________________

Notary Public

 

My Commission Expires: __________________________

 

Section 4. NOTICE TO ELECTION AUTHORITIES BY CITY CLERK. That the City Clerk shall deliver certified copies of this ordinance and notice of election to the Clerk of Cass County, Board of Election Commissioners of Clay County, Board of Election Commissioners of Kansas City, and Board of Election Commissioners of Platte County, on or after January 18, 2019, but no later than January 22, 2019, which shall be the authority of each election authority of the City to submit the amendment to the electors of Kansas City and to give public notice as provided by law.

 

Section 5. ENACTMENT OF SALES TAX. That contingent upon the approval of the voters, Article VII, entitled "Sales Taxes," of Chapter 68 of the Code of Ordinances, entitled "Taxation," is amended by enacting a new Section 68-450, to read as follows:

 


Sec. 68-450. Imposition of tax (Pre-K Economic Development Sales Tax 2019)

 

(a)  Sales tax enacted.  Pursuant to the authority granted by and subject to the provisions of section 67.1305, RSMo, a tax for the benefit of the city is hereby imposed upon all sellers for the privilege of engaging in the business of selling tangible personal property or rendering taxable services at retail to the extent and in the manner provided in sections 144.010 – 144.525 RSMo, and the rules and regulations of the director of revenue issued pursuant thereto. The rate of the tax shall be 3/8 percent on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the city, if such property and such services are subject to taxation by the state under the provisions of section 144.010 – 144.525 RSMo. The tax shall become effective October 1, 2019, for a period of 10 years and shall apply to all sales made after September 30, 2019, and shall be collected as provided in section 67.1305, RSMo.

 

(b)  Use of sales tax - geographic limitations. The sales tax authorized pursuant to this section shall be used exclusively within either or both of the following areas:

 

(1) Any public or private facility located within the geographical boundaries of the City; and/or

 

(2) Any public school building of any school district wholly or partially located within the geographical boundaries of the City and attended by residents of the City.

 

(c) Use of sales tax – permitted utilizations.  The sales tax authorized pursuant to this section shall be used for economic development purposes through funding Pre-K instruction for four and five years olds the year before they enter kindergarten provided they reside within the geographical boundaries of the City, funding improvements to early childhood centers, and investing in the City’s early childhood workforce.

 

(d)  Pre-K economic development tax board. A five member economic development tax board shall be established pursuant to section 67.1305, RSMo, prior to the expenditure of any revenue received pursuant to this sales tax.

 

(e)  Exclusion of revenues. When imposed within a special taxing district this economic development sales tax shall be excluded from the calculation of revenues available to such districts, and no revenues from this sales tax shall be used for the purposes of any such special taxing district unless recommended by the economic development tax board and approved by the governing body imposing the tax. A special taxing district includes, but is not limited to a tax increment financing district, neighborhood improvement district, or community improvement district.

 

Section 6. NOTICE TO DIRECTOR OF REVENUE BY CITY CLERK. If approved by the voters, the City Clerk shall, within 10 days after the approval, forward to the Missouri Director of Revenue by United States registered or certified mail, a certified copy of this ordinance together with certifications of the election returns accompanied by a map of the City clearly showing its boundaries.

 

Section 7. ACCELERATED EFFECTIVE DATE RECOGNIZED. This ordinance, providing for the submission of a question to the people of Kansas City, Missouri, is hereby recognized to be an ordinance with an accelerated effective date within the meaning of Section 503(a)(3)(A) of the City Charter because it calls an election and provides for the submission of a proposal to the people; and as such shall become effective immediately following approval by the Mayor, or five days after passage if no action is taken by the Mayor to approve or veto the ordinance.

 

_____________________________________________________

 

Approved as to form and legality:

 

 

________________________________

Sarah Baxter

Assistant City Attorney