GAGE PARK IMPROVEMENT AUTHORITY

K.S.A. ch. 12, art. 60

in effect

K.S.A. 12-6001 Gage park improvement authority; citation of act.

12-6001. Gage park improvement authority; citation of act. (a) K.S.A. 12-6001 through 12-6008 , and amendments thereto, shall be known and may be cited as the Gage park improvement authority act. (b) The powers conferred by this act are for public uses, public recreation and economic development purposes or purposes for which public moneys may be expended. (c) The powers granted pursuant to this act shall be in addition to any other powers provided by law. L. 2022, ch. 63, § 20; July 1.

K.S.A. 12-6002 Same; definitions.

12-6002. Same; definitions. As used in K.S.A. 12-6001 through 12-6008 , and amendments thereto: (a) "Act" means the Gage park improvement authority act, K.S.A. 12-6001 through 12-6008 , and amendments thereto. (b) "Authority" means the Gage park improvement authority established by this act. (c) "Board," "county clerk" and "county treasurer" mean, respectively, the board of county commissioners, the county clerk and the county treasurer of Shawnee county. (d) "County" means Shawnee county. (e) "Eligible recreational facilities" means: (1) Gage park and all existing and future Gage park facilities, including, but not limited to, the mini train, carousel and Blaisdell aquatic center; (2) the Topeka zoo and conservation center and all existing and future Topeka zoo facilities; and (3) the Kansas children's discovery center and all existing and future Kansas children's discovery center facilities. (f) "Gage park" means Gage park in the city of Topeka in Shawnee county. (g) "Gage park improvement authority sales tax" means the sales tax authorized by this act. L. 2022, ch. 63, § 21; July 1.

K.S.A. 12-6003 Same; imposition of sales tax; rate; election.

12-6003. Same; imposition of sales tax; rate; election. (a) (1) Upon the approval of the electors as provided by this act, the board of county commissioners of Shawnee county may authorize the imposition of a sales tax on all retail sales made within Shawnee county for the sole purpose of funding the acquisition, construction, improvement, equipping, operation, support, maintenance and development of the eligible recreational facilities within the county and the creation of the Gage park improvement authority to administer the proceeds of the sales tax for such purposes. The sales tax may be imposed in increments of 0.05%, except that such sales tax imposed shall not be less than 0.2% and shall not exceed 0.5%. (2) The board of county commissioners shall determine a time for a hearing upon the question of whether there shall be the creation of a Gage park improvement authority and the imposition of a sales tax. The county clerk shall give notice of the hearing for three consecutive weeks on the county website and in a newspaper of general circulation within the county. The last publication of such notice shall be at least five days before the day of the hearing. The notice shall include a statement that the hearing is to consider the creation of a Gage park improvement authority and the imposition of a sales tax as authorized by this act. Such notice shall also provide the rate of the sales tax proposed and information that a hearing will be held by the board, including the day and the hour of the hearing and that all persons interested may appear and be heard at the hearing before the board. (3) If, after the hearing, the board of county commissioners determines that the interests of the people of the county will be advanced by the creation of the Gage park improvement authority and the imposition of the sales tax, the board shall adopt a resolution proposing the creation of the authority and the imposition of the sales tax at the rate determined by the board for submission to the electors of the county as provided by subsection (c). The resolution shall become effective upon adoption by a majority of the electors of the county. (b) A petition requesting the creation of the Gage park improvement authority and the imposition of the sales tax described by subsection (a)(1) within the county may be presented to the board of county commissioners. The petition shall be signed by not less than the number of qualified electors of Shawnee county equal to 5% of the electors of the county who voted at the last preceding regular county election. The petition shall be filed with the Shawnee county election office at least 60 days prior to the date of an election in an even-numbered year. Upon receipt of the petition with the required number of signatures of qualified electors, the board shall cause an election to be held as provided by subsection (c). The petition shall become effective upon submission to and adoption by a majority of the electors of the county. (c) (1) If, at the conclusion of a public hearing, the board of county commissioners adopts a resolution as provided by subsection (a), or the board is presented with a petition as provided by subsection (b), the board shall direct the county clerk to submit a proposition to create the Gage park improvement authority and impose the sales tax as described by subsection (a)(1) to the qualified electors within the county. Such election shall be held in an even-numbered year. Notice of such election shall be published on the county website and at least once per week for two consecutive weeks in the official county newspaper. The second notice shall be published at least seven days prior to the date of the election. Any such election shall be called and held at any general election, as defined in K.S.A. 25-2502 , and amendments thereto, or at a special election called for such purpose. In lieu thereof, such election may be called and held in the manner provided by K.S.A. 25-431 et seq., and amendments thereto. (2) The proposition presented to the electors shall be in substantially the following form: "Shall a Gage Park Improvement Authority be created and supported through the levy of a ______ (insert rate, not to be less than 0.2% or more than 0.5%) countywide sales tax to benefit Gage Park, the Topeka Zoo and Kansas Children's Discovery Center?" The county board of commissioners may place additional language on the ballot to describe the use or allocation of the funds in a manner consistent with this act. (d) If the proposition is approved by a majority of the voters of the county voting at such election, the Gage park improvement authority shall be created and the sales tax as described in subsection (a)(1) shall be imposed by the board of county commissioners at the rate approved by the electors. The sales tax shall be collected and distributed as provided by K.S.A. 12-6004 , and amendments thereto. The sales tax shall be in effect as of the first day of the year following the election. The board shall proceed with the performance of all things necessary and incidental to the establishment of the authority. The members shall be appointed and the authority shall hold the first meeting before the first day of the year following the election, as provided in K.S.A. 12-6006 , and amendments thereto. (e) If the majority of the electors of the county reject the proposition, any subsequent resolution by the board of county commissioners adopted pursuant to subsection (a) or a petition presented to the board pursuant to subsection (b) may be resubmitted to the electors after one year from the date of the last election on any such proposition. (f) The sales tax, or portion thereof, levied pursuant to the Gage park improvement authority act shall continue in effect until repealed in the manner provided herein for the adoption and approval of such tax. L. 2022, ch. 63, § 22; July 1.

K.S.A. 12-6004 Same; approval of sales tax; collection; Gage park improvement sales tax fund.

12-6004. Same; approval of sales tax; collection; Gage park improvement sales tax fund. (a) If an election is held and the proposition is approved by a majority of the voters of the county voting at such election as provided in K.S.A. 12-6003 or 12-6005 , and amendments thereto, the board of county commissioners, by resolution, shall impose a Gage park improvement authority sales tax on the selling of tangible personal property at retail or the rendering or furnishing of services that are taxable pursuant to the provisions of the Kansas retailers' sales tax act within the county for the sole purpose of financing the acquisition, construction, improvement, equipment, operation, support, maintenance and development of eligible recreational facilities within the county by the authority. The board shall provide a certified copy of the resolution to the director of taxation authorizing the levy of the sales tax approved by the voters. (b) The Gage park improvement authority sales tax shall be in addition to and notwithstanding any limitations on the aggregate amount of the retailers' sales tax contained in K.S.A. 12-187 through 12-197 , and amendments thereto. Except as otherwise provided in this act, the sales tax authorized by this section shall be administered and collected pursuant to and subject to the provisions of K.S.A. 12-187 through 12-197 , and amendments thereto. (c) Upon receipt of a certified copy of a resolution authorizing the levy of a sales tax pursuant to this section, the director of taxation shall cause such tax to be collected in the county at the same time and in the same manner provided for the collection of the state retailers' sales tax. All taxes collected under the provisions of this act shall be remitted by the secretary of revenue to the state treasurer in accordance with the provisions of K.S.A 75-4215 , and amendments thereto. Upon receipt of each such remittance, the state treasurer shall deposit the entire amount of all taxes collected under the provisions of this act in the state treasury to the credit of the Gage park improvement authority sales tax fund, which is hereby established in the state treasury. All moneys in the Gage park improvement authority sales tax fund shall be remitted at least quarterly by the state treasurer, as directed by the secretary of revenue, to the Gage park improvement authority. The Gage park improvement authority shall administer such moneys as provided by K.S.A. 12-6007 , and amendments thereto. L. 2022, ch. 63, § 23; July 1.

K.S.A. 12-6005 Same; sales tax levy increase; procedure; notice, hearing, proposition and election.

12-6005. Same; sales tax levy increase; procedure; notice, hearing, proposition and election. (a) (1) If the initial Gage park improvement authority sales tax is imposed at a rate lower than 0.5%, then the board of county commissioners may adopt a resolution stating the board's intention to increase the Gage park improvement authority sales tax imposed pursuant to K.S.A. 12-6004 , and amendments thereto, by one or more increments of 0.05%. Such tax shall be imposed for the sole purpose of financing the acquisition, construction, improvement, equipment, operation, support, maintenance and development of eligible recreational facilities within the county and shall be administered by the authority as provided by K.S.A. 12-6007 , and amendments thereto. The sales tax may be increased as provided by this section one or more times, but the total aggregate sales tax authorized by this act shall not exceed 0.5%. (2) The board of county commissioners shall determine a time for a hearing upon the question of whether the Gage park improvement authority sales tax shall be increased and direct the county clerk to give notice thereof for three consecutive weeks on the county website and in a newspaper of general circulation within the county. The last publication of such notice shall be at least five days before the day of the hearing. The notice shall include a statement that the hearing is for the purpose of considering the incremental increase of the sales tax, the increase in the sales tax rate, the resulting aggregate rate of the sales tax, and information that a hearing will be held by the board of county commissioners, including the day and the hour of the hearing, and that all persons interested may appear and be heard at the hearing before the board. (3) If, after such hearing, the board of county commissioners determines that the interests of the people of the county will be advanced by such an increase of the Gage park improvement authority sales tax, the board shall adopt a resolution proposing the increase of the sales tax for submission to the electors of the county as provided by subsection (c). Such resolution shall become effective upon adoption by a majority of the electors of the county. (b) A petition requesting an incremental increase of the Gage park improvement authority sales tax by one or more increments of 0.05%, for the sole purpose of funding the acquisition, construction, improvement, equipment, operation, support, maintenance and development of eligible recreational facilities within the county may be presented to the board of county commissioners. The petition shall be signed by not less than the number of qualified electors of Shawnee county that is equal to 5% of the electors of such county who voted at the last preceding regular county election. The petition shall be filed with the Shawnee county election office at least 60 days prior to the date of an election in an even-numbered year. Upon receipt of such petition, the board of county commissioners shall cause an election to be held as provided by subsection (c). Such petition shall become effective upon submission to and adoption by a majority of the electors of the county. (c) If, at the conclusion of a public hearing, the board of county commissioners adopts a resolution as provided in subsection (a), or the board is presented with a petition with the required number of signatures of qualified electors as provided in subsection (b), the board shall direct the county clerk to submit a proposition to adopt the increase in the sales tax to the qualified electors within the county. Such election shall be held in an even-numbered year. Notice of such election shall be published on the county website and at least once per week for two consecutive weeks in the official county newspaper. The second notice shall be published at least seven days prior to the date of such election. Any such election shall be called and held at any general election, as defined in K.S.A. 25-2502 , and amendments thereto, or at a special election called for such purpose. In lieu thereof, such election may be called and held in the manner provided by K.S.A. 25-431 et seq., and amendments thereto. (d) The proposition presented to the electors shall be in substantially the following form: "Shall the countywide sales tax for the Gage Park Improvement Authority be increased from _______ to ______ (insert rate, not to be more than 0.5%) to benefit Gage Park, the Topeka Zoo and Kansas Children's Discovery Center?" The board of county commissioners may place additional language on the ballot to describe the use or allocation of the funds in a manner consistent with this act. (e) If the proposition is approved by a majority of the voters of the county voting at such election, the Gage park improvement authority sales tax shall be increased to the rate set forth in the proposition and shall be collected and distributed to the Gage park improvement authority as provided by K.S.A. 12-6004 , and amendments thereto. Such increase shall be in effect as of the first day of the year following the election. The board of county commissioners may proceed with the performance of all things necessary and incidental to the increase of the sales tax. (f) If the majority of the electors of the county reject the proposition, any subsequent resolution by the county board adopted pursuant to subsection (a), or a petition presented to the board pursuant to subsection (b), may be resubmitted to the electors after one year from the date of the last election on any such proposition. L. 2022, ch. 63, § 24; July 1.

K.S.A. 12-6006 Same; authority board; members; appointments; conduct of meetings.

12-6006. Same; authority board; members; appointments; conduct of meetings. (a) The Gage park improvement authority shall be governed by a board composed of seven resident electors of Shawnee county as follows: (1) The director of Shawnee county parks or the director's designee; (2) the director of the Topeka zoo, who may be the president, chief executive officer or head of a nonprofit operator of the Topeka zoo, or such person's designee; (3) the director of the Kansas children's discovery center, who may be the president, chief executive officer or head of a nonprofit operator of the Kansas children's discovery center, or such person's designee; (4) two members appointed by the Topeka city council; and (5) two members appointed by the board of county commissioners of Shawnee county. (b) Appointments of the initial members of the authority shall be made in such time that the authority may hold its first meeting prior to the end of the year in which the authority was first established. Appointed members shall serve terms of three years. The terms of the director of Shawnee county parks, the director of the Topeka zoo and the director of the Kansas children's discovery center shall not expire but shall transfer automatically to the successor officers of the respective organizations. The appointed members of the authority shall continue in such position until and unless removed by the appointing authority or a successor is appointed and qualified. Appointed members shall be eligible for reappointment. Whenever a vacancy occurs in the appointed members of the authority, a successor shall be selected to fill such vacancy in the same manner that the vacated member was appointed and for the remainder of such vacated member's unexpired term. A vacancy of a member who is not an appointed member may be filled by a representative of the member's respective organization. Any member of the authority may be removed at any time by the member's respective appointing authority or organization, and a new member may then be selected by the member's respective appointing authority or organization. (c) The authority shall select annually from its membership a chairperson, vice chairperson and secretary. (d) The authority shall determine the time and place for its meetings. Meetings shall be held at least quarterly within Shawnee county for the purposes of reviewing, discussing and voting on the allocation of sales tax revenue. The county shall provide a suitable meeting place upon request of the authority. The authority shall be subject to the provisions of the Kansas open meetings act and the Kansas open records act. (e) A majority of the authority shall constitute a quorum. No action of the authority shall be binding unless taken at a meeting in which at least a quorum is present and unless a majority of the members present at such meeting vote in favor of such action. L. 2022, ch. 63, § 25; July 1.

K.S.A. 12-6007 Same; powers and duties of authority; distribution of sales tax revenue.

12-6007. Same; powers and duties of authority; distribution of sales tax revenue. (a) The Gage park improvement authority shall have the following powers and duties: (1) (A) To receive, hold, administer, distribute and expend the proceeds from the countywide sales tax imposed pursuant to this act and any other moneys obtained by the authority; to acquire, construct, improve, operate, equip, support, maintain and develop eligible recreational facilities within Gage park; and to distribute sales tax revenues to such eligible recreational facilities for such purposes, as provided by subparagraph (B); (B) sales tax revenue received by the Gage park improvement authority from the first 0.2% of the rate levied shall be allocated and distributed by the authority as follows: (i) 22% shall be distributed to Shawnee county to be used for the benefit of Gage Park as provided by this act; (ii) 58% shall be distributed to the Topeka zoo and shall be directed to any nonprofit operator of the Topeka zoo; (iii) 15% shall be distributed to the Kansas children's discovery center and shall be directed to any nonprofit operator of the Kansas children's discovery center; and (iv) 5% shall be allocated and distributed in the discretion of the Gage park improvement authority for any of the following purposes: (a) The acquisition, construction, improvement, equipment, operation, support, maintenance and development of the eligible recreational facilities; (b) community enrichment and outreach for the benefit of the eligible recreational facilities; (c) children's educational programming for the eligible recreational facilities; (d) other items of public benefit and interest connected to Gage park; and (e) actual and necessary expenses of the members of the authority in carrying out their official duties and reasonable administrative expenses; and (C) the sales tax revenue received by the Gage park improvement authority from the portion of a rate that exceeds the rate of 0.2% shall be allocated as determined by the Gage park improvement authority for any of the following purposes: (i) The acquisition, construction, improvement, equipment, operation, support, maintenance and development of the eligible recreational facilities; (ii) community enrichment and outreach for the benefit of the eligible recreational facilities; (iii) children's educational programming for the eligible recreational facilities; (iv) other items of public benefit and interest connected to Gage park; and (v) actual and necessary expenses of the members of the authority in carrying out their official duties and reasonable administrative expenses; (2) to sue and be sued and to prosecute and defend any action in any court of competent jurisdiction; (3) to enter into contracts to carry out the purposes of the authority and contracts or other instruments as necessary or convenient in the exercise of any of the powers of the authority; (4) to receive for any authorized purposes and functions any contributions or moneys appropriated by Shawnee county or the city of Topeka and solicit and receive any donations or grants of money, equipment, supplies, materials and services from any state, the United States or any agency thereof or from any institution, foundation, organization, person, firm or corporation and utilize and dispose of such moneys, donations and grants in the discretion of the authority for the same purposes as provided by this act for the Gage park authority sales tax; and (5) to adopt, amend and repeal bylaws and rules consistent with this act governing the manner that the powers and purposes of the authority shall be carried out and effected. (b) The authority shall have the power to perform all other necessary and incidental functions and duties and to exercise all other necessary and appropriate powers consistent with the constitution or laws of this state to effectuate its purposes and duties as provided by this act. (c) The authority shall be subject to dissolution in the same manner as the dissolution of a special district in accordance with K.S.A. 12-3921 through 12-3923 , and amendments thereto. L. 2022, ch. 63, § 26; July 1.

K.S.A. 12-6008 Same; expenses of authority; required reports.

12-6008. Same; expenses of authority; required reports. (a) Expenses necessary to finance administrative operations of the authority for the first six months after the authority's creation shall be appropriated to the authority by the county. Thereafter, the moneys necessary to finance the operation of the authority shall be drawn from the Gage park improvement authority sales tax fund, as provided by K.S.A. 12-6007 , and amendments thereto. (b) The authority shall keep accurate accounts of all receipts and disbursements. The receipts and disbursements of the authority shall be audited periodically as directed by the county. Such audit shall be performed by a certified or licensed public accountant selected by the county. The report of the audit shall be included in and become a part of the annual report of the authority in any year in which an audit is conducted. The cost of such audit shall be paid by the county. (c) The authority shall annually prepare a report on the operations and the transactions, receipts and disbursements of the authority during the preceding year. The report shall be submitted to the board of county commissioners and the Topeka city council. The county shall publish the authority's annual report on the county's website. L. 2022, ch. 63, § 27; July 1.

Source: Kansas Office of Revisor of Statutes (ksrevisor.gov)URL: https://www.ksrevisor.gov/statutes/ksa_ch12.htmlFetched: 10/20/2026