Memorandum
City of Lawrence
City Attorney's Office
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TO: |
David L. Corliss, City Manager |
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FROM: |
Toni R. Wheeler, City Attorney Randall F. Larkin, Senior Assistant City Attorney |
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DATE: |
May 5, 2015 |
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RE: |
The 1994 Sales Tax Referendum |
_______________________________________________________________________
Commission Boley has asked the City Attorney's Office for a brief summary of the November 8, 1994, Sales Tax Referendum, wherein, pursuant to K.S.A. 12-187, the voters of Douglas County, Kansas, authorized the County and the City to impose a 1% sales tax within the County. The County used its portion of the Sales Tax to fund the County Jail, to fund the construction of various health-care related facilities, and to reduce the ad valorem property tax levies within the County. Pursuant to an inter-local agreement with the County, the City used its portion of the Sales Tax to fund certain City Parks and Recreation needs, to fund the construction of various health-care related facilities, and to reduce the ad valorem property tax levies within the City.
Commissioner Boley's question specifically relates to the City's and County's funding of the construction of various health-care related facilities, including the Bert Nash Mental Health Center, the Visiting Nurses Association facilities, and the Lawrence-Douglas County Health Department facilities. As presented to the electorate on the November 8, 1994, ballot, the purpose of the Sales Tax with respect to those health-care related facilities was stated as follows:
Shall a countywide retailers' sales tax in the amount of 1% be imposed by the Board of County Commissioners of Douglas County, Kansas, the revenue of which shall be received, pursuant to State Law, by Douglas County [and] the City of Lawrence and shall be used for general governmental purposes, including the issuance of sales tax revenue and general obligation bonds, and also including, but not limited to the following purposes:
2. The acquisition, construction and improvement of facilities for the Bert Nash Mental Health Center, the Douglas County Visiting Nurses Association, and the Lawrence-Douglas County Health Department, and attendant improvements and costs
and pursuant to an interlocal agreement Douglas County and the City of Lawrence have agreed that the sales tax revenue shall be used by the City of Lawrence for general governmental purposes, including but not limited to the following purposes:
2. The acquisition, construction, and improvement of facilities for the Bert Nash Mental Health Center, the Douglas County Visiting Nurses Association, and the Lawrence-Douglas County Health Department, and attendant improvements and costs
.
(November 8, 1994, ballot).
Pursuant to the Interlocal Cooperation Agreement, dated February 21, 1995, the City and County were to share equally the costs of planning, architectural design, construction, and the financing thereof for the renovation and/or construction of facilities, including associated site improvements, for the Bert Nash Mental Health Center, the Douglas County Visiting Nurses Association, and the Lawrence-Douglas County Health Department.
While the City and the County have continued to fund the on-going maintenance of the Community Health Building from their respective share of the continuing sales tax, neither at the time of the election nor any time after the election, has this continuing sales tax been viewed as a source of funds for the operations of tenants in the building. Funding for the health department and Bert Nash has come from the Citys General Operating Fund and not from this sales tax.
|
Year |
Lawrence-Douglas
County Health |
Bert Nash |
|
2011 |
$ 648,929 |
$ 164,000 |
|
2012 |
$ 648,929 |
$ 164,000 |
|
2013 |
$ 648,929 |
$ 165,200 |
|
2014 |
$ 662,929 |
$ 168,114 |
|
2015 Budget |
$ 666,102 |
$ 168,114 |