ORDINANCE NO. 8349

 

 

AN ORDINANCE OF THE CITY OF LAWRENCE, KANSAS ESTABLISHING A SALES TAX AUDIT COMMITTEE TO REVIEW CITY SALES TAX REVENUES AND EXPENDITURES OF THE SPECIAL SALES TAXES APPROVED BY A MAJORITY OF THE ELECTORS VOTING THEREON ON NOVEMBER 4, 2008

 

WHEREAS, a special question election was held in the manner prescribed by law on the 4th day of November, 2008, for the purpose of submitting to the qualified electors of the City of Lawrence, Kansas, three questions related to levying special Retailers’ Sales Taxes in the City of Lawrence, Kansas for certain infrastructure, equipment and transit purposes all as defined and described in Resolutions Nos., 6779, 6780, and 6792; and

 

WHEREAS, a majority of the electors voting thereon approved the three special City Retailers’ Sales Taxes; and

 

WHEREAS, the Governing Body of the City of Lawrence, Kansas (the “Governing Body”) has passed Ordinances authorizing the levy of the special City Retailers’ Sales Taxes pursuant to the provisions of K.S.A. 12-187 et seq.; and

 

WHEREAS, the Governing Body deems it advisable and in the public’s interest to establish a Sales Tax Audit Committee for the purpose of reviewing the sales tax revenues and expenditures from the special Retailers’ Sales Taxes approved by a majority of the electors voting thereon on November 4, 2008, to verify that the approved City retailers’ sales tax revenue is being used properly and in accordance with the purposes for which the City Retailers’ Sales Taxes were authorized.

 

NOW, THEREFORE, BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF LAWRENCE, KNASAS:

 

Section 1.  A City Sales Tax Audit Committee (the “Committee”) is hereby established for the purposes of reviewing the revenues and expenditures of the special sales taxes approved by a majority of the electors voting thereon on November 4, 2008, to verify that the approved City retailers’ sales tax revenue is being used properly and in accordance with the purposes for which said City retailers’ sales taxes were authorized.

 

Section 2.  The Committee shall consist of five (5) members who are all residents of the City, to be appointed by the Mayor with the approval of the Governing Body.  Two (2) members shall serve an initial three-year term.  Two (2) members shall serve an initial two-year term.  One (1) member shall serve an initial one-year term.  After their initial terms, committee members shall serve terms of three years.  Members may be reappointed to serve an additional term, or terms, at the discretion of the Governing Body.  The Governing Body shall fill any vacancies in the membership of the Committee.

 

Section 3.  The Committee shall designate a Chair who shall be responsible for presiding over meetings.  The Committee shall meet at least once every six (6) months.  The Chair, upon reasonable notice, shall be authorized to call additional meetings as needed.  The City Manager, or his or her designee, shall provide staff support to assist the Committee.  The first meeting of the Committee shall occur no later than June 1, 2009.    

 

Section 4.  The Committee shall meet in a City facility.  The Committee shall comply with the requirements of the Kansas Open Meetings Act and the Kansas Open Records Act.  The Committee shall have the authority to review any records, receipts, invoices or other materials a majority of the Committee deems necessary to verify that the approved City retailers’ sales tax revenue is being use properly and in accordance with the purposes for which the November 4, 2008 voter approved City retailers’ sales taxes were authorized. 

 

Section 5.   The Committee shall make a written report of its findings and conclusions at least once every six (6) months to the Governing Body.  A copy of such report, and any minutes of the Committee’s meetings, shall be filed in the office of the City Clerk. 

 

Section 6.  The Committee may recommend the adoption of by-laws governing its operation provided such by-laws are approved by the Governing Body and comply with the intent of this Ordinance and applicable laws and regulations. 

 

Section 7.  If any section, clause, sentence, or phrase of this ordinance is found to be unconstitutional or is otherwise held invalid by any court of competent jurisdiction, it shall not affect the validity of the remaining parts of this ordinance.

 

Section 8.  This ordinance shall be effective on and after its passage and publication as provided by law. 

 

Passed by the Governing Body of the City of Lawrence, Kansas this _                   day of December, 2008.

 

 

 

                                                                                                                                               

                                                                        Michael Dever, Mayor

 

ATTEST:

 

 

 

                                                                       

Frank S. Reeb, City Clerk

 

APPROVED AS TO FORM AND LEGALITY:

 

 

 

                                                                       

Toni Ramirez Wheeler, Director of Legal Services