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12-137. Limitations and procedures for exercise of constitutional home rule power of taxation or other revenue measures; ordinance; notice; referendum. Where, under the power of cities granted by paragraph (b) of section 5 of article 12 of the constitution of Kansas, the governing body of any city by ordinance proposes to levy for revenue purposes any tax, excise, fee, charge or other exaction other than permit fees or license fees for regulatory purposes, which is not limited or prohibited or a procedure for the levy of which is not otherwise prescribed by enactment of the legislature as provided by said paragraph (b), such ordinance shall require a two-thirds (2/3) vote of the members-elect of the governing body and shall be published once each week for two (2) consecutive weeks in the official city newspaper.

No such ordinance shall take effect until sixty (60) days after its final publication, and if within sixty (60) days of its final publication a petition signed by a number of electors of the city equal to not less than ten percent (10%) of the number of electors who voted at the last preceding regular city election shall be filed with the county election officer of the county in which such city is entirely or primarily located demanding that such ordinance be submitted to a vote of the electors, it shall not take effect until submitted to a referendum and approved by a majority of the electors voting thereon. The governing body of any city may submit any ordinance providing for such levy to a referendum without petition. Ordinances authorizing such levies submitted to referendum without petition may be passed by a majority vote of the governing body and shall be published once in the official city newspaper.

History: L. 1961, ch. 78, § 1; L. 1977, ch. 56, § 1; May 13.

Law Review and Bar Journal References:

"City Home Rule in Kansas," Wright W. Crummett, 9 W.L.J. 1, 12 (1969).

"State Control of Local Government in Kansas: Special Legislation and Home Rule," Barkley Clark, 20 K.L.R. 631, 663 (1972).

Discussed as authority for a municipal occupation tax, 22 K.L.R. 151 (1973).

Initiative and referendum, 22 K.L.R. 654, 655 (1974).

Judicial discrimination, insufficient to create constitutional issue; procedure for city-level referendums, 22 K.L.R. 643, 655 (1974).

"Home Rule Power for Cities and Counties in Kansas," Michael R. Heim, 66 J.K.B.A. No. 1, 26 (1997).

"Home Rule, A Primer," Michael R. Heim, 74 J.K.B.A. No. 1, 26 (2005).

"People Have the Power: The Power of the Petition," Robert W. Parnacott, 80 J.K.B.A. No. 3, 32 (2011).

Attorney General's Opinions:

Acquisition or construction of public buildings; tax levy. 84-76.

Petitions; county-wide initiative; no constitutional or statutory basis. 84-100.

County and city retailers' sales taxes; other city and county excise taxes prohibited. 85-86.

City initiative election on levying tax or other revenue measure. 92-103.

Use of city retailers' sales tax revenues. 2000-52.

Board of county commissioners may use its home rule powers to impose fee for permit authorizing cremation. 2002-34.

CASE ANNOTATIONS

1. Mentioned; where constitution and statutes empower cities to levy tax and are silent on manner of collection, cities may collect by civil action. Hampton v. City of Wichita, 192 Kan. 534, 535, 389 P.2d 757.

2. Cited in upholding authority of city to impose occupational tax. Callaway v. City of Overland Park, 211 Kan. 646, 652, 508 P.2d 902.

3. Procedure for imposition of sales tax under this section is alternative to K.S.A. 12-172. Clark v. City of Overland Park, 226 Kan. 609, 610, 612, 613, 617, 602 P.2d 1292.

4. Where city establishes utility rates, collection thereof and lien for nonpayment, no revenue question arises hereunder. Cook v. City of Enterprise, 233 Kan. 1039, 1042, 666 P.2d 1197 (1983).

5. Section applies only when a charter ordinance is not required. Farha v. City of Wichita, 284 Kan. 507, 510, 511, 514, 525, 161 P.3d 717 (2007).


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