ORDINANCE NO. 1812
AN ORDINANCE OF THE GOVERNING BODY OF THE CITY OF GOODLAND, KANSAS AUTHORIZING THE LEVY OF A GENERAL ONE-QUARTER PERCENT (0.25%) CITYWIDE RETAILERS’ SALES TAX AND RELATED MATTERS.
WHEREAS, pursuant to the provisions of K.S.A. 12-187 et seq. (the “Act”), the City of Goodland, Kansas (the “City”) is authorized to impose a local retailers’ sales tax upon all retail sales within the boundaries of the City, except as specifically exempted by the Act; and
WHEREAS, pursuant to the Act, the City currently levies a one-quarter percent (0.25%) city-wide retailers’ sales tax (the “Existing Educational Sales Tax”) to pay costs of repayment of the principal of and interest on Unified School District No. 352, Sherman County, Kansas (Goodland) (the “District”) bonds, providing for the payment of certain City infrastructure improvements to facilitate the use of District educational facilities, paying costs of capital improvement projects of the District and alleviating the property tax burden to the patrons of District; and
WHEREAS, the Governing Body of the City adopted Resolution No. 2025-15 of the City, which resolution requested authorization to impose a new one-quarter percent (0.25%) Citywide retailers’ sales tax (the “New Educational Sales Tax”), to replace the Existing Educational Sales Tax, with the New Educational Sales tax to be used first for the authorized purposes of the Existing Educational Sales Tax, and then to (a) assist the District in the repayment of the principal of and interest on District general obligation bonds (the “District Bonds”) issued to pay a portion of the estimated costs to construct, equip and furnish a new Career and Technical Education Building; (b) provide for the payment of certain City infrastructure improvements to facilitate the use of District educational facilities; and (c) alleviate the property tax burden to the patrons of District, provided that imposition of such New Educational Sales Tax is subject to the following conditions: (x) approval by the City electors of the New Educational Sales Tax proposition; (y) approval by District electors of a proposition authorizing the issuance of the District Bonds at an election held on November 4, 2025; and (z) collection of the New Educational Sales Tax is to commence on April 1, 2026, upon termination of the Existing Educational Sales Tax, and to expire on September 30, 2036; and
WHEREAS, the question of the imposition of such New Educational Sales Tax was submitted to the electors of the City at an election on November 4, 2025, and at the election a majority of the qualified electors of the City voting on that proposition voted in favor thereof; and
WHEREAS, the question of authorizing the issuance of the District Bonds was submitted to the electors of the District at an election on November 4, 2025, and at the election a majority of the qualified electors of the District voting on that proposition voted in favor thereof; and
WHEREAS, the City and the District intend to enter into a cooperation agreement regarding application of the New Educational Sales Tax to assist the District; and
WHEREAS, pursuant to the provisions of the Act and the referenced election results, the Governing Body of the City deems it necessary and advisable to authorize the imposition of the New Educational Sales Tax for the purposes described above, which New Educational Sales Tax is and shall be a general-purpose tax under Act, and to terminate the Existing Educational Sales Tax.
NOW, THEREFORE, BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF GOODLAND, KANSAS:
SECTION 1. Implementation of Educational Sales Tax. It is hereby authorized and directed that the New Educational Sales Tax be levied and the revenue received therefrom be applied first for the authorized purposes of the Existing Educational Sales Tax, and then to (a) assist the District in the repayment of the principal of and interest on District Bonds issued to pay a portion of the estimated costs to construct, equip and furnish a new Career and Technical Education Building; (b) provide for the payment of certain City infrastructure improvements to facilitate the use of District educational facilities; and (c) alleviate the property tax burden to the patrons of District. It is further hereby authorized and directed that the Existing Educational Saled tax be terminated on March 31, 2026, that collection of the New Educational Sales Tax shall commence on April 1, 2026, and that collection of the New Educational Sales Tax shall expire on September 30, 2036.
SECTION 2. Department of Revenue Submittal. The City Clerk, upon passage of this Ordinance, shall provide a certified copy of the same to the State Director of Taxation pursuant to K.S.A. 12-189 and request the implementation of the New Educational Sales Tax and termination of the Existing Educational Sales Tax in accordance with the provisions hereof.
SECTION 3. Sales Tax Agreement. The City is hereby authorized to enter into the “SALES TAX AGREEMENT” (the “Agreement”) with the District to collectively provide for certain matters respecting the New Educational Sales Tax and the repayment of the District Bonds. The form of the Agreement presented to the Governing Body of the City this date is hereby approved, and the Mayor and Clerk are hereby authorized to execute the Agreement in that form, with ministerial changes as may be approved by the Mayor, whose execution of the Agreement shall evidence any such approval.
SECTION 4. Effective Date. This Ordinance shall be effective upon passage by the Governing Body of the City, execution by the Mayor and its publication or a summary thereof once in the official City newspaper.
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PASSED by the Governing Body of the City of Goodland, Kansas on December 15, 2025, and SIGNED by the Mayor.
Mayor
(SEAL)
ATTEST:
Clerk