(a)   In accordance with the provision 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 performance of various functions and services of the City.  For the purposes of this ordinance, “equipment” shall be defined as including 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 the planned and orderly acquisition and replacement of equipment necessary for the efficient and effective operation of the City.  It is further the 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 amount.

(c)   It is the intent of the governing body that moneys credited to the fund established herein from annually budgeted transfers shall not thereafter be subject to the provisions of K.S.A. 79-2925 to 79-2937, inclusive, and amendments thereto.  In making the budgets of the City, the amounts credited to, and the amount on hand in, such equipment reserve fund and the amount expended therefrom shall be shown thereon for the information of the taxpayers of the City.

(d)   Moneys in the fund established herein may be invested in accordance with the provisions of K.S.A. 10-131, and amendments thereto, with interest thereon credited to such fund.

(e)   If the governing body of the City determines that money which has been credited to such fund or any part thereof is not needed for the purposes for which so budgeted or transferred, the governing body may transfer, by adoption of a resolution, such amount not needed to the fund from which it came and such retransfer and expenditure thereof shall be subject to the budget requirement provisions of K.S.A. 79-2925 to 79-2937, inclusive, and amendments thereto.

(K.S.A. 12-1,117; Ord. 2013-03)

(a)   In accordance with the provision of K.S.A. 12-1,117, there is hereby established a sewer reserve fund, which shall be used by the city to finance sewer projects, parts and equipment for the performance of various functions and services of the sewer system of the City.

(b)   It is the policy objective of the governing body that such sewer reserve fund shall be used as a financing mechanism to fund future sewer projects, purchase replacement parts including the re-building of parts and secure the planned and orderly acquisition and replacement of equipment necessary for the efficient and effective operation of the City’s sewer system.  It is further the intent of the governing body to annually approve in the future the budgeting of current revenues sufficient: (a) to finance these objectives; and (b) to finance needed future replacements and acquisitions by setting aside a reserve amount.

(c)   It is the intent of the governing body that moneys credited to the fund established herein from annually budgeted transfers shall not thereafter be subject to the provisions of K.S.A. 79-2925 to 79-2937, inclusive, and amendments thereto.  In making the budgets of the City, the amounts credited to, and the amount on hand in, such sewer reserve fund and the amount expended therefrom shall be shown thereon for the information of the taxpayers of the City.

(d)   Moneys in the fund established herein may be invested in accordance with the provisions of K.S.A. 10-131, and amendments thereto, with interest thereon credited to such fund.

(e)   If the governing body of the City determines that money which has been credited to such fund or any part thereof is not needed for the purposes for which so budgeted or transferred, the governing body may transfer, by adoption of a resolution, such amount not needed to the fund from which it came and such retransfer and expenditure thereof shall be subject to the budget requirement provisions of K.S.A. 79-2925 to 79-2937, inclusive, and amendments thereto.

(K.S.A. 12-1,117; Ord. 2017-01)

(a)   In accordance with the provision of K.S.A 60-4117, there is hereby established a Special Law Enforcement trust fund.  Any proceeds received from assets forfeited or sale of property that has been forfeited under KSA 60-4107 shall be deposited in this fund.

(b)   Moneys in this fund shall not be considered a source of revenue to meet normal operating expenses.  This fund shall be expended through the normal city appropriation system and shall be used for such special, additional law enforcement purposes as the Chief of Police deems appropriate.  Neither future forfeitures nor the proceeds from such forfeitures shall be used in planning or adopting the Police Department’s budget.

(c)   The Police Chief shall compile and submit annually a special law enforcement trust fund report to the governing body and such report shall specify, for such period, the type and approximate value of the forfeited property received, the amount of any forfeiture proceeds received, and how any of those proceeds were expended.

(K.S.A 60-4117; Ord. 2017-07)

A majority of electors voting thereon having approved the same at an election held on the 6th day of November 2018, the levying of a retailer’s sales tax in the City of Benton for the purpose of improving the city water supply system, sanitary sewer system and for storm water drainage, as authorized by K.S.A. 12-187 et seq., as amended, there is hereby levied a city retailer’s sales tax in the amount of 1 percent to take effect on July 1, 2019, and end on July 1, 2024, for the following specific purposes:

40 percent for improvements to the water supply system

40 percent for sanitary sewer system

20 percent for storm water drainage

(Ord. 2019-01)

A majority of electors voting thereon having approved the same at an election held on the 7th day of November 2023, the levying of a retailers’ sales tax in the City of Benton for the purpose of supplementing the cost of property tax relief and city park and quality of life improvements, as authorized by K.S.A. 12-187 et seq., and amendments thereto, there is hereby levied a city retailers’ sales tax in the amount of two percent (2%) to take effect on the 1st day of July 2024.

Except as may be otherwise provided by law, such tax shall be identical in its application and exemptions therefrom to the Kansas Retailers’ Sales Tax Act and all laws and administrative rules and regulations of the Kansas Department of Revenue relating to the state retailers’ sales tax shall apply to such City retailers’ sales tax insofar as such laws and regulations may be made applicable. The services of the Department of Revenue shall be utilized to administer, enforce, and collect such tax.

(Ord. 2023-16)