November 8, 2022 Sales Tax Ballot Issue Information

On November 8, 2022, voters will be asked to authorize a 1 percent sales tax to fund road and street improvements in Sherman County, City of Goodland and the City of Kanorado. The following are common questions regarding the ballot issue. 

Questions:

Q. What are the improvements?
A.

  1. with respect to the County,
    1. Caldwell Avenue from north side of the airport entrance to the bridge thereon,
    2. Old Highway 24 (County Road 64/64.2) throughout the County except from County Road 19 to County Road 21,
    3. Eighth Street (County Road 65) west of the County to County Road 14,
    4. County Road 14 between Eighth Street (County Road 65) and Old Highway 24 (County Road 64/64.2), (e) County Road 16 between Eighth Street (County Road 65) and Old Highway 24 (County Road 64/64.2), (f) County Road 63 from County Road 19 to County Road 20,
    5. County Road 5 from County Road 65 to County Road 66,
    6. County Road 3 from County Road 62 to County Road 63.5, and
    7. Ruleton Ave from Old Highway 24 (County Road 64/64.2) to County Road 10;
  2. with respect to the City of Goodland, Kansas (the “City of Goodland”),
    1. 8th Street and,
    2. if funds are available, Caldwell Avenue, or,
    3. if an emergency exists, as found and determined by the city’s governing body, any street or roadway of the city; and
  3. with respect to the City of Kanorado, Kansas,
    1. all streets and roadways of the city

Q. Who will be voting?
A. All registered voters in Sherman County are eligible and encouraged to vote.

Q. Is this a new sales tax?
A. The proposed sales tax would actually replace the existing 1% sales tax that is ending in 2023.

Q. What is the current tax rate?
A. The current citywide sales tax rate in Goodland is 9.00%. In the 24/7 Development and the Irvin Development CID’s (Community Improvement Districts), which includes 24/7 station and the Holiday Inn Express/Comfort Inn/Steak n Shake area, the sales tax rate is 11.00%. The sales tax rate in unincorporated Sherman County is 8.75%. The sales tax rate in Kanorado is 8.75%.  

Q. If this is approved, what will the sales tax rate be?
A. If the sales tax is approved, the citywide sales tax rate in Goodland will remain at 9.00%. In the various Development CID’s, the sales tax rate would be 11.00%. The sales tax rate in Kanorado and unincorporated Sherman County will remain at 8.75%.

Q. If this is approved, who will pay the tax?
A. Sales tax is paid by people who make purchases in Sherman County, regardless of where they live.

Q. Will this tax have an expiration date or will it be permanent?
A. If approved, the tax would expire after 20 years. It is not a permanent tax.

Q. How do sales tax rates in Goodland compare to those of others in Kansas?
A. Here is a list of the sales tax rates in various Kansas cities.

Q. What is the current breakdown of the sales tax?

A. Sales Tax Breakdown – Total 9.00%

Q. How much money would be generated annually by the 1 cent sales tax?
A. Current estimates are that a 1 cent countywide sales tax would generate $1,491,000 annually based on collections that occurred in 2021.

Q. How will the sales tax revenue be used?
A. The County Commissioners for Sherman County identified the following projects:

The City Commissioners for the City of Goodland identified the following projects:

The City Council of the City of Kanorado identified the following projects:


Q. If approved, when would construction of these facilities start?
A. Since the tax would start on July 1, 2023, the earliest that any project could be started would be in the second half of 2023. More likely the first construction project would be in 2024. Each jurisdiction (Sherman County, City of Goodland and the City of Kanorado) would have to make decisions on project financing and the size of the initial construction project for their portion of the sales tax.

Q. What are the options if the sales tax is not authorized by voters?
A. City and County Commissions would need to decide whether the projects would be done. If so, they would not have a dedicated revenue source and would be general fund obligations of the three organizations. In preparing the ballot question, both City and County Commissioners stated that these projects are costly and could not be done without a dedicated funding source.

Q. What is the ballot language?
A. The ballot question will read as follows:

Shall the following be adopted?
Shall Sherman County, Kansas, be authorized to impose a one percent (1.0%) retailers’ sales tax (the “Sales Tax”) for the purpose of paying the costs of improving certain streets and roadways within the County, including (1) with respect to the County, (a) Caldwell Avenue from north side of the airport entrance to the bridge thereon, (b) Old Highway 24 (County Road 64/64.2) throughout the County except from County Road 19 to County Road 21, (c) Eighth Street (County Road 65) west of the County to County Road 14, (d) County Road 14 between Eighth Street (County Road 65) and Old Highway 24 (County Road 64/64.2), (e) County Road 16 between Eighth Street (County Road 65) and Old Highway 24 (County Road 64/64.2), (h) County Road 63 from County Road 19 to County Road 20, (i) County Road 5 from County Road 65 to County Road 66, (j) County Road 3 from County Road 62 to County Road 63.5, and (k) Ruleton Ave from Old Highway 24 (County Road 64/64.2) to County Road 10; (2) with respect to the City of Goodland, Kansas (the “City of Goodland”), 8th Street and, if funds are available, Caldwell Avenue, or, if an emergency exists, as found and determined by the city’s governing body, any street or roadway of the city; and (3) with respect to the City of Kanorado, Kansas, all streets and roadways of the city (collectively, the “Improvements”), collection of such Sales Tax to commence upon expiration of the existing sales tax for similar purposes on July 1, 2023, and to expire 20 years after it commences, upon payment of all costs of financing the Improvements, and with the proceeds of the Sales Tax to be apportioned 70% to the County, 25% to the City of Goodland, and 5% to the City of Kanorado, as provided in an interlocal agreement, all pursuant to K.S.A. 12-187 et seq., as amended?

Q. Will the sales tax dollars be spent on anything other than these outlined projects?
A. No – the ballot language limits the expenditures to only the projects identified (or in the case of the City of Goodland if an emergency exists as found and determined by the city’s governing body).

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