Article 8. Revenue, Finance & Community Development

1-801. City sales tax; 1% for general purposes.

A majority of the electors voting thereon having approved, at a special question election held on November 6, 1990, the levying of a retailers’ sales tax in the City of Cottonwood Falls, as authorized by K.S.A. 12-187 et seq., as amended, there is hereby levied a City retailers’ sales tax in the amount of one percent (1%) to take effect on the 1st day of January, 1991.

(Ord. 795; Code 2022)

1-802. Municipal equipment reserve fund.

(a) In accordance with the provisions of K.S.A. 12-1,117, there is hereby established a Municipal Equipment Reserve Fund, which shall be used by the City to finance the acquisition of equipment necessary for the various functions and services of the City. For the purpose of this Article, the word “equipment” shall include machinery, vehicles, and any other equipment or personal property including, but not limited to, computer hardware and software, which the City is authorized to purchase for municipal purposes.

(b) It is the policy objective of the Governing Body that such Equipment Reserve Fund shall be used as a financing mechanism to secure and plan an orderly acquisition and replacement of equipment necessary for the efficient and effective operation of the City. It is the further intent of the Governing Body to annually approve in the future the budgeting of current revenues sufficient (a) to finance the acquisition of new equipment needed in the following year, and (b) to finance needed future replacements and acquisitions by setting aside a reserve account.

(c) Monies may be credited to such fund as may be budgeted annually, or transferred by the annual budget to such fund from any source that may be lawfully utilized for such purposes.

(d) It is the intent of the Governing Body to prepare a plan of operation for the implementation of this article and for the achievement of the policy objectives of the Governing Body.

(e) Monies in the Equipment Reserve Fund shall be invested in accordance with the provisions of K.S.A. 10-131 and amendments thereto, with interest earnings credited to such fund.

(Ord. 791; Code 2022)

1-803. Neighborhood revitalization plan.

(a) ADOPTION OF THE REVITALIZATION PLAN. The 10 page document produced and present at this meeting of the Governing Board entitled “Revitalization Plan” and each and every part thereof is, in all respects, approved, authorized, confirmed and adopted by the CITY as the Revitalization Plan for the City of Cottonwood Falls, Kansas, such Plan to be in force and effect on and after January 1, 2010. A fully executed copy of such Revitalization Plan shall be filed in the office of the City Clerk and shall be available for inspection by the public at any time during regular business hours.

(b) DESIGNATION OF NEIGHBORHOOD REVITALIZATION AREA. That the CITY hereby designates the real property described in Section 1 of the Neighborhood Revitalization Plan as the Neighborhood Revitalization Area.

(Ord. 913; Code 2022)

1-804. Old mill dam maintenance fund.

(a) There is hereby created within the accounting system of the City of Cottonwood Falls an Old Mill Dam Maintenance Fund.

(b) Said Old Mill Dam Maintenance Fund shall be used for the purpose of receiving and expending contributions and donations for the maintenance, reconstruction, repair and improvement of the Old Mill Dam located on the Cottonwood River within the City of Cottonwood Falls, Kansas.

(Ord. 774; Code 2022)

1-805. Streetscape fund.

(a) There is hereby created within the accounting system of the City of Cottonwood Falls a fund designated as the Streetscape Fund.

(b) Said Streetscape Fund shall be used for the purpose of receiving and expending contributions and donations for sidewalk improvements, lighting improvements and landscaping in the downtown areas of the City of Cottonwood Falls, Kansas.

(Ord. 819; Code 2022)

1-806. Veterans memorial fund.

(a) There is hereby created within the accounting system of the City of Cottonwood Falls a fund designated as the Veterans Memorial Fund.

(b) Said Veterans Memorial Fund shall be used for the purpose of receiving and expending contributions and donations for the Veterans Memorial project.

(Ord. 820; Code 2022)

1-807. Community building fund.

(a) There is hereby created within the accounting system of the City of Cottonwood Falls a fund designated as the Community Building Fund.

(b) Said Community Building Fund shall be used for the purpose of improving, equipping, supplying and operating the Cottonwood Falls Community Building located in Swope Park.

(Ord. 821; Ord. 891; Code 2022)

1-808. Swope park playground equipment fund.

(a) There is hereby created within the accounting system of the City of Cottonwood Falls a fund designated as the Swope Park Playground Equipment Fund.

(b) Said Swope Park Playground Equipment Fund shall be used for the purpose of receiving and expending contributions and donations for the Swope Park Playground Equipment project.

(Ord. 883; Code 2022)

1-809. Cottonwood river bridge restoration fund.

(a) There is hereby created within the accounting system of the City of Cottonwood Falls a fund designated as the Cottonwood River Bridge Restoration Fund.

(b) Said Cottonwood River Bridge Restoration Fund shall be used for the purpose of receiving and expending contributions and donations for the Cottonwood River Bridge Restoration project.

(c) The Cottonwood River Bridge Restoration Fund shall be budgeted each year for information purposes in the City Budget.

(Ord. 884; Code 2022)

1-810. Swimming pool renovation fund.

(a) There is hereby created within the accounting system of the City of Cottonwood Falls a fund designated as the Swimming Pool Renovation Fund.

(b) Said Swimming Pool Renovation Fund shall be used for the purpose of receiving and expending contributions and donations for the Swimming Pool Renovation Fund.

(Ord. 914; Code 2022)

1-811. Capital improvement fund.

(a) The Governing Body of the City of Cottonwood Falls, Kansas, having approved a multi-year capital improvement plan setting forth the public improvement and infrastructure needs of the city, hereby establishes a capital improvements fund within the funds and accounts of said City, pursuant to K.S.A. 12-1,118.

(b) Budgeted transfers may be made into the capital improvements fund from any other city funds lawfully available for improvement purposes. Any general property tax specifically levied for the use of such fund shall be authorized by ordinance adopted under the provisions of Section 5 of Article 12 of the Kansas Constitution.

(c) Moneys in the capital improvements fund may be used to finance, in whole or in part, any public improvement need set forth in the adopted capital improvement plan, including the repair, restoration and rehabilitation of existing public facilities. Expenditures may also be made from the capital improvements fund for engineering and other advance public improvement plans and studies and reimbursements to the fund may be made from bond proceeds, special assessments or state or federal aid available for the project undertaken.

(d) Except for reimbursed expenses, no moneys shall be credited to the capital improvements fund except as may be budgeted annually, or transferred by the annual budget from other funds. Such fund thereafter shall not be subject to the provisions of K.S.A. 79-2925 to 79-2937 inclusive, and amendments thereto. Moneys in the capital improvements fund may be invested in accordance with the provisions of K.S.A. 10-131, as amended, with interest earned credited to said fund.

(e) If the governing body determines that money which has been transferred into the capital improvements fund is not needed for the purposes so transferred, the governing body, by resolution, may transfer such amount not needed to the general or other fund from which the moneys were derived. Upon such transfer, expenditure thereof shall be subject to the budget requirement provisions of K.S.A. 79-2925 to 79-2937 inclusive, as amendments thereto.

(Ord. 928; Code 2022)

1-812. Special liability expense fund and risk management reserve fund.

(a) In accordance with the provision of K.S.A. 75-6110, there is hereby created within the City’s accounts a fund to be known as the “Special Liability Expense Fund”. Such fund shall be utilized as an operating fund, and also as a reserve fund as set forth in subsection (b).

To the maximum extent possible, all expenses involved in the payment of claim, purchase of insurance, provision of legal defense and other direct and indirect costs resulting from the implementation of the Kansas Torts Claim Act shall be paid from the special fund. Any expenditures from this fund shall be disbursed in the same manner as other expenditures of the City subject to the provisions of subsection (c).

A special tax on all tangible taxable property shall be annually levied in an amount to be determined in the annual budget, the revenue from which shall be placed in the special liability expense fund.

(b) In accordance with the provisions of K.S.A. 12-2615, there is hereby created within the City’s accounts a fund to be known as “The Risk Management Reserve Fund” for the purpose of providing monies to reimburse the City in whole or in part from insurable losses not otherwise insured.

The purposes for which monies in this fund may be used are:

(1) To reimburse those funds or departments within the City in whole or in part for insurable losses which have not otherwise been insured.

(2) The payment of the costs or expenses of the risk management study undertaken by or on behalf of the City.

(3) The maintenance of a reserve in the amount of $1,000.00 to cover the undetermined costs and expenses both hereinbefore mentioned.

(c) Neither the Special Liability Expense Fund nor the Risk Management Reserve Fund established by this Article shall be subject to the provisions of K.S.A. 79-2925 to 79-2937 inclusive, and acts amendatory thereof or supplemental thereto, except that in making the budget of the City the amounts credited to and the amount on hand in each such fund, and the amount expended therefrom, shall be included in the annual budget for the information of the residents.

(d) The funds herein established shall be subject to the general control of the statutory provisions authorizing them, and of any amendments to such statutory provisions without further action on the part of the Governing Body.

(Ord. 730; Code 2022)

1-813. Main trafficway designations for bond financing purposes.

The following are designated as main trafficways of the city pursuant to K.S.A. 12-685 et seq. for purposes of bond financing certain improvements:

(a) Pearl Street -- Spring to Walnut

(b) Spring Street -- Main to Union

(d) Eighth Street -- Vine to Walnut

(K.S.A. 12-685 et seq.; Ord. 765; Ord. 775; Code 2022)

1-814. Christmas lights fund.

(a) There is hereby created within the accounting system of the City of Cottonwood Falls a fund designated as the Christmas Lights Fund.

(b) Said Christmas Lights Fund shall be used for the purpose of receiving and expending contributions and donations for the purchase, installation and maintenance of Christmas Lights on the businesses located in the downtown area of the City of Cottonwood Falls, Kansas.

(Ord. 959; Code 2022)