Memorandum

City of Lawrence

City Manager’s Office

TO:	David L. Corliss, Interim City Manager
FROM:	Jonathan Douglass, Management Analyst
CC:	Debbie Van Saun, Assistant City Manager Casey Liebst, Budget Manager
DATE:	August 2, 2006
RE:	Sales Tax Rates Comparison

The following table outlines the sales tax rates of some of our peer communities, as well as any designated purposes for the taxes. The list of communities includes those to which we regularly compare ourselves, as well as some nearby cities which might be considered “competitors” in terms of attracting retail sales away from Lawrence.

City	County	City Rate	County Rate	Total Rate
Olathe Pointe District (119^th and Blackbob)	Johnson	1.0% improvements at location 1.0% general purpose 0.125% parks	0.5% general purpose 0.25% public safety 0.25% economic development 0.1% stormwater	8.525%
De Soto	Johnson	1.75% general purpose, debt service	0.5% general purpose 0.25% public safety 0.25% economic development 0.1% stormwater	8.150%
Ottawa	Franklin	1.0% general purpose 0.1% WWTP	1.0% general purpose 0.5% hospital	7.900%
Kansas City	Wyandotte	1.25% general purpose	1.0% general purpose	7.550%
KS Speedway Area	Wyandotte	1.25% speedway debt 0.1%-0.6% improvements at locations	1.0% speedway debt	7.550-8.150%
Leawood	Johnson	1.0% general purpose 0.125% streets and stormwater	0.5% general purpose 0.25% public safety 0.25% economic development 0.1% stormwater	7.525%
Lenexa	Johnson	1.0% general purpose 0.125% stormwater	0.5% general purpose 0.25% public safety 0.25% economic development 0.1% stormwater	7.525%
Olathe	Johnson	1.0% general purpose 0.125% parks	0.5% general purpose 0.25% public safety 0.25% economic development 0.1% stormwater	7.525%
Overland Park	Johnson	1.0% general purpose 0.125% streets	0.5% general purpose 0.25% public safety 0.25% economic development 0.1% stormwater	7.525%
Topeka	Shawnee	1.0% general purpose	0.65% Washburn University 0.25% economic development 0.25% streets and bridges	7.450%
Baldwin City	Douglas	0.5% swimming pool construction 0.5% general purpose	1.0% jail debt and operating, LEC debt, general purpose	7.300%
Tonganoxie	Leavenworth	0.5% general purpose 0.5% streets	1.0% capital improvements and economic development	7.300%
Eudora	Douglas	0.5% general purpose	1.0% jail debt and operating, LEC debt, general purpose	6.800%