12-1791. Same; levy of service fees; classification of businesses; factors to consider.
12-1791
12-1791. Same; levy of service fees; classification of businesses; factors
to consider.
Upon receiving a recommended program of services and a proposed budget from
the advisory board for the ensuing year, the governing body may by ordinance,
annually levy business improvement service fees applicable only to businesses
located within the improvement district. All revenue from such fees shall
be placed in a special fund, as provided by K.S.A. 12-1792. For the purpose
of levying and determining the amount of such fees, the governing body may
make a reasonable classification of all businesses within the district.
The amount of such annual fees may be based on the amount of space used
for business purposes, street front footage, building or land square footage,
the number of employees, the type of business and on such other factors
or combination thereof as shall be deemed reasonable. The amount of such
business improvement service fees shall be in addition to any city-wide
license fees or occupational taxes, or any other taxes, fees or charges
levied for the general benefit and use of the city.
History: L. 1981, ch. 61, § 11; July 1.