In order to provide revenues to promote tourism and conventions, the Governing Body of the City of Garnett, Kansas does hereby levy a Transient Guest Tax at the rate of six percent (6%) upon the gross receipts derived from or paid by transient guests for sleeping accommodations in any hotel, motel, or tourist court within said City.

(K.S.A. 12-1693; C.O. No. 23; Code 2023)

(a)   In accordance with the provisions of K.S.A. 12-1,117, there is hereby established the municipal equipment reserve fund, which shall be utilized by the City to finance the acquisition of equipment necessary for the performance of various functions and services of the City. For the purpose of this section, “equipment” shall be defined as 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)   Moneys transferred into the Equipment Reserve Fund shall be allocated into separate line items designated only for use by the department from whence the transfer came.

(Ord. 4192; Code 2023)

In accordance with the provisions of K.S.A. 12-101 which grants Kansas municipalities home rule authority, there is hereby established the Wastewater Fund, for which shall receive the receipts and pay the expenses of the wastewater utility’s operations.

(Ord. 4192; Code 2023)

In accordance with the provisions of K.S.A. 12-101 which grants Kansas municipalities home rule authority, there is hereby established the Tax Refund Reserve Fund which shall be utilized as a reserve fund to hold resources necessary to repay property tax dollars which have been paid under protest.

(Ord. 4192; Code 2023)

In accordance with the provisions of K.S.A. 12-101 which grants Kansas municipalities home rule authority, there is hereby established the Tax Refund Litigation Fund which shall be utilized as a reserve fund to hold resources necessary to pay for expenses incurred for litigation before the Board of Tax Appeals.

(Ord. 4192; Code 2023)

(a)   Any person liable for the payment of any fee, penalty or charge or other debt of any type or description, except such as arise from the operation of the Municipal Court, which is due and owing the City of Garnett, Kansas, together with interest accrued thereon at the legal rate (unless a higher rate is determined to apply thereto), sometimes referred to as the “Debt”, and who shall fail or refuse to pay the same after being given due notice thereof, shall be liable to pay in addition to such debt and interest all reasonable costs of collection related thereto .

(b)   Costs of collection shall be deemed an administrative fee, in connection with such Debt, made necessary by the defendant’s failure to pay the same. Costs of collection shall include, but are not limited to, court costs, surcharges, attorney fees and collection agency fees; provided, however, costs of collection shall not include both attorney fees and collection agency fees.

(c)   The city of Garnett is authorized to utilize the collection services of contracting agents pursuant hereto for the purpose of col lection all such Debt. Contracts shall provide for the payment of any amounts collected to the City Clerk, after first deducting the collection fee. In accounting for amounts collection, the Clerk shall credit the person’s amount owner for the amount of the net proceeds collected. The Clerk shall not reduce the amount owed by any person that portion of any payment which constitutes the cost of collection.

(Ord. 4226; Code 2023)