KC Skyline

City Clerk Web Search

Search the Ordinances:

Legislation #: 121020 Introduction Date: 12/6/2012
Type: Ordinance Effective Date: 2/10/2013
Sponsor: None
Title: Amending Chapters 2 and 68, Code of Ordinances, by repealing Section 2-1992, Budget Transfers, and Section 68-446, Sales tax (2009), and enacting in lieu thereof new sections of like number and subject matter.

Legislation History
DateMinutesDescription
12/6/2012 Filed by the Clerk's office
12/6/2012 Referred to Finance, Governance & Ethics Committee
12/12/2012 Hold On Agenda (12/19/2012)
12/19/2012 Hold On Agenda (1/9/2013)
1/9/2013 Hold On Agenda (1/16/2013)
1/16/2013 Hold On Agenda (1/23/2013)
1/30/2013 Advance and Do Pass as a Committee Substitute, Debate
1/31/2013 Passed as Substituted

View Attachments
FileTypeSizeDescription
121020.pdf Authenticated 75K AUTHENTICATED
121020 Compare cs to code book.docx Compared Version 31K 121020 Compared Comm Sub to Code Book
http://kansascity.granicus.com/ViewSearchResults.php?view_id=2&keywords=121020 Video Link 0K http://kansascity.granicus.com/ViewSearchResults.php?view_id=2&keywords=121020
121020 Fact Sheet.xlsx Fact Sheet 27K Fact Sheet
121020com.docx Compared Version 21K compared version

Printer Friendly Version

COMMITTEE SUBSTITUTE FOR ORDINANCE NO. 121020

 

Amending Chapters 2 and 68, Code of Ordinances, by repealing Section 2-1992, Budget Transfers, and Section 68-446, Sales tax (2009), and enacting in lieu thereof new sections of like number and subject matter regarding transfers of unencumbered balances.

 

BE IT ORDAINED BY THE COUNCIL OF KANSAS CITY:

 

Section 1. That Chapters 2 and 68, Code of Ordinances of the City of Kansas City, Missouri, are hereby amended by repealing Section 2-1992, Transfers, and Section 68-446, Sales tax (2009), and enacting in lieu thereof new sections of like number and subject matter, to read as follows:

 

Sec. 2-1992. Budget Transfers.

 

After passage of the annual appropriation ordinance, upon recommendation of the Director of Finance, the Council may by ordinance authorize the transfer of unencumbered balances appropriated for one department to any other department. An unencumbered balance appropriated for one purpose may be transferred to another purpose within a department upon the approval of the department head and subject to the certification of available funds by the Director of Finance. Additionally, an unencumbered balance appropriated to a department for a specific purpose may be transferred to any other department for the same purpose within the same fund upon approval of the respective department heads and subject to the certification of available funds by the Director of Finance. The Director of Finance shall make public a report listing the dates, amounts and purposes of such transfers and the departments in which they were made during the preceding month within twenty (20) days after the end of each month. Neighborhood funds within the Capital Improvements Sales Tax Fund shall be transferred as set out in Section 68-446.

 

Sec. 68-446. - Sales tax (2009).

 

(a) Imposition of sales tax. Pursuant to the authority granted by and subject to the provisions of section 94.500 through section 94.550, Revised Statutes of Missouri, the City Sales Tax Act, 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 section 144.010 through section 144.525, Revised Statutes of Missouri, and the rules and regulations of the director of revenue issued pursuant thereto. The rate of the tax shall be 1% 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 through section 144.525, Revised Statutes of Missouri. The tax shall become effective January 1, 2009, and shall apply to all sales made after December 31, 2008, for a period of ten years and shall be collected as provided in section 94.500 through section 94.550, Revised Statutes of Missouri.

 

(b) Indexing the PIAC program.

 

(1) 100% Funding. The Public Improvements Advisory Committee (PIAC) program, whereby the PIAC makes recommendations to the City Council for capital improvements and maintenance shall be at least an amount equal to 100% of the tax receipts recognized by the City raised through this sales tax.

 

(2) Special program funding - neighborhoods.

 

a. PIAC recommendations. The Public Improvements Advisory Committee shall make recommendations equal to an amount at least 35% of the total sales tax receipts recognized by the City raised through this sales tax for neighborhood conservation, maintenance and improvements divided equally among Council districts.

 

b. City Council approval. The City Council’s final approval will include an amount representing at least 35% of the total sales tax receipts recognized by the City raised through this sales tax for neighborhood conservation, maintenance and improvements divided equally among Council districts.

 

(3) Special program funding capital maintenance.

 

a. PIAC recommendations. The Public Improvements Advisory Committee shall make recommendations equal to an amount at least 15% of the total sales tax receipts recognized by the City raised through this sales tax for capital maintenance.

 

b. City Council approval. The City Council’s final approval will include an amount representing at least 15% of the total sales tax receipts recognized by the City raised through this sales tax for capital maintenance.

 

(c) Maintenance defined. For purposes of this section the term capital maintenance or maintenance shall be defined as the maintenance of, the equivalent replacement of, or the endowing of maintenance for any public capital asset.

 

(d) Transfer of funds.

 

(1)               Neighborhoods funds. The two council members from the affected district may request, in writing to the City Manager, the transfer of unencumbered balances, in an amount not to exceed $500,000.00, of the sales tax receipts apportioned to the district for neighborhood conservation, maintenance and improvement projects. The City Manager shall seek the recommendation of the Public Improvements Advisory Committee members from the affected district prior to approval of any request to transfer funds under this subsection.

 

(2) Other funds. Before any other unencumbered balances of the sales tax receipts may be transferred within the Capital Improvements Sales Tax fund, the Public Improvements Advisory Committee shall make a recommendation to the City Council for final approval.

 

 

_____________________________________________

 

Approved as to form and legality:

 

 

________________________________

Cecilia Abbott

Assistant City Attorney