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

(a)   The City of Paola, Kansas, in accordance with the provisions of K.S.A. 12-16,102, does hereby establish an employee benefits contribution fund for the purpose of paying the City’s share of employee benefits prescribed by subsection (b).

(b)   The City’s share of the cost of employee benefits authorized for payment from the fund created by subsection (a) shall include the following:

(1)   Social Security (FICA and Medicare).

(2)   Kansas Public Employees Retirement System (KPERS).

(3)   Kansas Police and Firemen’s Retirement System (KP&F).

(4)   Worker’s compensation benefits.

(5)   Employment security (unemployment compensation) benefits.

(6)   Health and wellness, disability, life insurance benefits, and accruals for benefits as required by City personnel policy.

(Prior Code 2016 §105.310; Ord. 2242; Ord. 3064; Code 2021)

(a)   In accordance with the provisions of K.S.A. 12-1,117, there is hereby established a municipal equipment reserve fund, which shall be used by the City to finance the acquisition of equipment necessary for the performance of various functions and services of the City. For the purpose of this section, the word “equipment” shall mean machinery, vehicles and other equipment or personal property which has an estimated future purchase or replacement costs in excess of one thousand dollars ($1,000.00) and a life expectancy of not less than two (2) years.

(b)   Policy Objective.

(1)   It is the policy objective of the Governing Body that such equipment reserve fund shall be used as a financing mechanism to secure the planned and orderly acquisition and replacement of equipment necessary for the efficient and effective operation of the City. It is the further intent of the Governing Body to annually approve in the future the budgeting of current revenues sufficient:

(A)  To finance the acquisition of new equipment needed in the following year, and

(B)  To finance needed future replacements and acquisitions by setting aside a reserve amount.

(2)   It is the planned intent of the Governing Body that the amount annually reserved shall not be less than the current use value of existing City equipment covered by the reserve fund.

(c)   Plan of Operation.

The City Manager shall prepare a plan of operation for the implementation of this section and for the achievement of the policy objections of the Governing Body.

(d)   Investing.

Monies in the equipment reserve fund shall be invested in accordance with the provision of K.S.A. 10-131 and amendments thereto, with interest earnings credited to such fund..

(K.S.A. 12-1,117; Prior Code 2016 §120.070; Ord. 2634; Code 2021)

(a)   In accordance with the provisions of K.S.A. 12-1,118, there is hereby established a Capital Improvements Fund which shall be used by the City of Paola, Kansas, to finance, in whole or in part, any public improvement need set forth in the City’s Capital Improvement Plan (CIP).

(b)   It is the policy objective of the Governing Body that such fund shall be used primarily to provide a financing mechanism for the repair, restoration and rehabilitation of existing public facilities. Further, it is the intent of the Governing Body to utilize current revenues to be credited to the fund to the maximum extent possible to meet the City’s present and future public infrastructure needs and to avoid the costs of unnecessary indebtedness.

(c)   Monies in such fund may be used to pay the cost of engineering and other advanced public improvement plans and studies, with the funds periodically reimbursed from bond proceeds, special assessments or State or Federal aid that may be available for the completed project.

(d)   The City Manager shall submit to the Governing Body a plan of operation for the implementation of this Section. Such plan shall provide that the annual, revised and adopted capital improvements plan of the City identify those improvements to be financed from the fund during the following year.

(e)   Beginning in 2006, the City Manager shall annually submit, at the same time and as part of the annual operating budget, such proposed revenue allocations and budget transfers as may be necessary:

(1)   To finance those improvements scheduled for completion next year, the cost of which is to be credited to the fund as provided by the capital improvements plan, and

(2)   To set aside monies to be annually reserved for future improvements as provided in the capital improvements plan.

(f)   Monies in the Capital Improvements Fund shall be invested in accordance with the provisions of K.S.A. 10-131 and K.S.A. Supp. 12-1675, and amendments thereto, with interest thereon credited to such fund.

(K.S.A. 12-1,118; Prior Code 2016 §120.110; Ord. 2882; Code 2021)

(a)   The following are designated as main trafficways of the city pursuant to K.S.A. 12-685 et seq. for purposes of bond financing certain improvements:

Baptiste Drive: All points from Hospital Drive to Pearl Street

Baptiste Drive: From the east line of Silver Street to the east line of Hospital Drive East Street Between Kaskaskia Street and Baptiste Drive

Hedge Lane Road: Entire length

Hickory Street: From the north side of Peoria Street to the south side of Shawnee Street Hospital Drive That portion of Hospital Drive the center line of which is beginning at a point 145.83 feet south and 76.62 feet east of the NW corner of Section 15, Township 17 South, Range 23 East, Miami County, Kansas; thence north 47 degrees, 17 minutes, 12 seconds west, 45.42 feet; thence on a curve to the right with a radius of 238.25 feet, a distance of 196.55 feet to the west line of Section 10, Township 17 South, Range 23 East, Miami County, Kansas, said point be 29.18 feet north of the SW corner of Section 10, Township 17 South, Range 23 East, Miami County, Kansas, the termination point.

Hospital Drive: That portion of Hospital Drive as extended north between a point 450 feet south of the northwest corner of Section 15, Township 17 South, Range 23 East, in the City of Paola, Kansas, and a point on the south right-of-way line of the Missouri Pacific Railroad Company, which point is 311.31 feet south of the northwest corner of the southwest quarter of Section 10, Township 17 South, Range 23 East, Miami County, Kansas.

Hospital Drive: All points from north City limits to south City limits

Kaskaskia Street: From the east line of Pearl Street to the west line of Agate Street

Lake Miola Dam Road: 1620 feet east of Hedge Lane Road (FAS 1021), thence east to the east line of the City of Paola

Osage Street: From the east line of Walnut Street to the east line of Silver Street

Osage Street: All points from Hospital Drive to U.S. 169

Panther Drive: From Hedge Lane Road to a point 440 feet west and perpendicular thereto

Pearl Street: All points from Wea Street north to the junction with U.S. 169

Peoria Street: All points from Hospital Drive to west City limits

Peoria Street: That part of Peoria Street between Hospital Drive and Kansas Highway 263

Piankishaw Street: From the east line of Pearl Street to the west line of Oak Street

Silver Street: All points throughout City (U.S. 169 and K7)

Wea Street: All points from Hospital Drive to Diamond Street

Wea Street and Gold Street: Intersection

(K.S.A. 12-685 et seq.; Ord. 2053; Ord. 2064; Ord. 2277; Ord. 2283; Ord. 2290; Ord. 2301; Ord. 2352; Ord. 2383; Ord. 2408; Ord. 2409; Ord. 2410; Ord. 2504; Ord. 2597; Ord. 2629; Code 2021)

(a)   A majority of the electors voting thereon having approved at a special question election held on the seventh (7th) day of April, 1981, the levying of a retailers’ sales tax in the amount of one-half of one percent (0.5%) in the City of Paola, as authorized by K.S.A. 1980 Supp. 12-187 et seq., there is hereby levied a City Retailers’ Sales Tax in the amount of one-half of one percent (0.5%) with the collection of said sales tax to commence on the first (1st) day of July, 1981.

(b)   Except as may be 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’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.

(K.S.A. 12-187 et seq.; Prior Code 2016 §120.055; Ord. 2273; Code 2021)

(a)   A retailers’ sales tax in the amount of one quarter of one percent (.25%) is hereby levied in the City according to K.S.A. 12-187 et seq. The retailers’ sales tax shall take effect on October 1, 2017, upon termination of the City’s existing one quarter of one percent (.25%) retailers’ sales tax, and shall continue for a period of ten (10) years, unless repealed by an ordinance of the City. Said revenues of such tax to be used to help finance construction and equipping of a new fire station and related facilities to serve the City (the “Fire Station Project”) and to pay general obligation bonds or other obligations of the City issued to finance the Fire Station Project, all pursuant to K.S.A. 12-187 et seq., as amended.

(b)   Except as may otherwise be provided by law, such tax shall be identical in its application and exemptions 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 Department of Revenue shall be utilized to administer, enforce and collect such tax.

(K.S.A. 12-187 et seq.; Prior Code 2016 §120.055; Ord. 2273; Code 2021)

(a)   A majority of the electors voting thereon having approved, at a special question election held on the first (1st) day of November, 2005, the levying of a retailers’ sales tax in the City of Paola, as authorized by K.S.A. 12-187 et seq., as amended, 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 (1st) day of October, 2006 (after expiration of the existing one-half of one percent (0.5%) retailers’ sales tax on September 30, 2006) and to be levied until September 30, 2021, for public building purposes with a maximum of nine million dollars ($9,000,000.00) of the revenues of such tax to be applied as follows:

(1)   Up to forty-five percent (45%) to construct a Police Department facility;

(2)   Up to fifteen percent (15%) to renovate and repair City Hall;

(3)   Up to twenty-five percent (25%) to renovate and repair the Paola Free Library; and

(4)   Up to fifteen percent (15%) to renovate and repair the Community Center, with any revenues not necessary for these purposes or in excess of nine million dollars ($9,000,000.00) applied to provide public parking to serve these facilities and to the City’s residential street plan in the Capital Improvements Program.

(b)   Except as may otherwise be 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 Department of Revenue shall be utilized to administer, enforce and collect such tax.

(K.S.A. 12-187 et seq.; Prior Code 2016 §120.055; Ord. 2273; Code 2021)

(a)   At an election held on November 5, 2019, a majority of the electors of the city approved the levy of a retailers’ sales tax in the City in the amount of one-half of one percent (0.50%), to be levied for a period of 15-years, with revenues from the tax used for general purposes of the City including the improvement, maintenance, operation, and development of City parks and recreational facilities, the purchase of land to develop new parks or recreational facilities, and to improve and maintain City streets, including curbs, gutters, sidewalks, public parking lots, and all appurtenances and things related to such purposes, and to pay obligations of the City issued to finance such purposes.

(b)   A retailers’ sales tax in the amount of one-half of one percent (0.50%) is levied in the City according to K.S.A. 12-187 et seq. The retailers’ sales tax shall take effect on October 1, 2021, or on the earliest date thereafter that the Kansas Department of Revenue can begin collecting such retailers’ sales tax, and shall continue for a period of fifteen (15) years from the date first levied, unless repealed by an ordinance of the City.

(c)   Except as may otherwise be 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 Department of Revenue shall be utilized to administer, enforce and collect such tax.

(K.S.A. 12-187 et seq.; Ord. 3171; Code 2021)