The revenue derived by the city from the sale and consumption of water shall not be paid out or disbursed except for the purpose of operating, renewing or extending the plant or distribution system from which such revenue was derived, the payment of interest on outstanding bonds issued for the construction, extension or purchase thereof, and the payment of the salaries of the employees; and at any time that there may be a surplus of such fund, it shall, if needed to redeem bonds, be quarterly placed in a sinking fund, which shall only be used for the purpose of redeeming bonds that may have been issued for acquiring, renewing or extending the plant or distribution system or making renewals or extensions thereto; provided that when any surplus of either the operating fund or sinking fund is not needed for any of the above stated purposes, the surpluses in whole or in part:

(a)   May be transferred and merged into the city general revenue fund or any other fund or funds of such city;

(b)   May be expended for the purpose of promoting industrial development within or without the corporate limits of the city including encouraging and assisting the location of new business and industry and expansion of existing development for the purpose of promoting the sale, use and consumption of water furnished from the waterworks plant or distribution system of the city, the economic and general welfare and prosperity of the city; provided, that no such expenditure shall be made for purposes of industrial promotion until a finding has been made by the governing body of the city by resolution duly adopted that the purpose for which the expenditure is made is in the public interest and will promote industrial and utility development to the advantage of the city. Provided further, that when at any time moneys are realized from the lease, purchase or sale of any building or building facility or any other project, the cost or any portion of which was paid from a utility fund for the purpose of promoting industrial development as above provided, such moneys or any portion thereof shall be placed in the utility fund from which such expenditure was made;

(c)   May be expended for the purpose of advertising and promotion of the sale of water.

(C.O. No. 5, Secs. 3:4; Code 1990)

The governing body is authorized to invest any portion of such fire equipment fund which is not currently needed in any of the following:

(a)   Direct obligations of the United States government which are guaranteed as to principal by the United States Government;

(b)   Temporary notes of the city issued pursuant to K.S.A. 10-123; or

(c)   No-fund warrants of the city.

(C.O. No. 3, Secs. 1:2)

(a)   Fund Established. There is hereby established a municipal 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 purpose of this section the word equipment shall mean machinery, vehicles and other equipment or personal property which has an estimated future purchase or replacement cost in excess of $500.00 and a life expectancy of not less than three years.

(b)   Policy Objective. It is the policy objective of the governing body that such equipment reserve fund shall be used as a financing mechanism to secure the planning and orderly acquisition and replacement of equipment necessary for the efficient and effective operation of the city. It is the further intent of the governing body to annually approve in the future the budgeting of current revenues sufficient (1) to finance the acquisition of new equipment needed in the following year, and (2) to finance needed future replacements and acquisitions by setting aside a reserve amount. It is the planned intent of the governing body that the amount annually reserved shall be not less than the current use value of existing city equipment covered by the reserve fund.

(c)   Plan for Operations.

(1)   The city clerk shall prepare a plan of operation for the implementation of this article and for the achievement of the policy objectives of the governing body.

(2)   In the year 1986, the city clerk shall include in the proposed budget for 1987 an amount sufficient to cover necessary 1987 equipment acquisition costs, plus an amount approximately equal to the average annual expenditures of the city for equipment purchases during the past five years.

(3)   Beginning in 1987, the city clerk shall annually submit, at the same time the proposed annual budget is submitted, a proposed equipment acquisition program for each of the following three years. The proposed budget shall include an amount sufficient to finance proposed equipment acquisitions for the following year, plus an amount to be reserved as set forth in the annually revised and extended equipment acquisition program.

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

(Code 1968, 1-413)

(a)   Fund Established. There is hereby established a capital improvements fund, which shall be used by the city to finance, in whole or in part, any public improvement need set forth in the city’s capital improvement plan.

(b)   Policy Objective. It is the policy objective of the governing body that such fun shall be used primarily to provide a financing mechanism for the repair, restoration and rehabilitation of existing public facilities. Further, it is the intent of the governing body to utilize current revenues to be credited to the fund, to the maximum extent possible to meet the city’s present and future public infrastructure needs and to avoid the costs of unnecessary indebtedness.

(c)   Use for Studies. Moneys in such fund may be used to pay the cost of engineering and other advanced public improvement plans and studies, with the fun periodically reimbursed from bond proceeds, special assessments or state or federal aid that may be available for the completed project. No expenditures for such purposes shall be made except on a finding of the governing body of its probable intent to proceed with the improvement following such engineering or advanced study.

(d)   Plan of Operation.

(1)   The city clerk shall submit to the governing body a plan of operation for the implementation of this section. Such plan shall provide that the annual, revised and adopted capital improvements plan of the city identify those improvements to be financed from the fund during the following year.

(2)   Beginning in 1987, the city clerk shall annually submit, at the same time and as a part of the annual operating budget, such proposed revenue allocations and budget transfers as may be necessary (a) to finance those improvements scheduled for completion next year, the cost of which is to be credited to the fund, as provided by the capital improvements plan, and (b) to set aside moneys to be annually reserved for future improvements, as provided in the capital improvements plan.

(e)   Investing. Moneys in the capital improvements fund shall be invested in accordance with the provisions of K.S.A. 10-131 and amendments thereto, with interest thereon credited to such fund.

(Code 1968, 1-414)

(a)   There is hereby created, for the City of Ellis, a special fund, to be known as the Capital Improvements – Water Exploration Fund.

(b)   The governing body of the City is hereby authorized to transfer moneys from other city funds, lawfully available for exploration and improvement purposes, to the Capital Improvements – Water Exploration Fund.

(c)   Moneys in the Capital Improvements – Water Exploration Fund may be used to finance, in whole or in part, expenditures related to the exploration of water resources, including the attainment of any ensuing water right, piping, repair, restoration and rehabilitation of existing water resources. Reimbursements may be made to the fund from bond proceeds or state or federal aid available for the project. Except for such reimbursed expenses, no moneys shall be credited to the Capital Improvements – Water Exploration Fund except as may be budgeted annually, or transferred by the annual budget from other funds.

(K.S.A. 12-1,118; Ord. 1363; Code 2022)

(a)   There is hereby created, for the City of Ellis, a special fund, to be known as the Capital Improvements – Special Project Fund.

(b)   The governing body of the City is hereby authorized to transfer moneys from other city funds, lawfully available for improvement purposes, to the Capital Improvements – Special Project Fund.

(c)   Moneys in the Capital Improvements – Special Project Fund may be used to finance, in whole or in part, any public improvement need set forth in the adopted capital improvement plan, including the repair, restoration and rehabilitation of existing public facilities. Reimbursements may be made to the fund from bond proceeds, special assessments or state or federal aid available for the completed project. Except for such reimbursed expenses, no moneys shall be credited to the Capital Improvements – Special Project Fund except as may be budgeted annually, or transferred by the annual budget from other funds.

(K.S.A. 12-1,118; Ord. 1364; Code 2022)

(a)   A majority of the electors voting thereon having approved, at a special question election held on the 5th day of April, 2016, the levying of a retailers’ sales tax in the City of Ellis, for the purposes of improvements to the water supply and distribution systems for the City of Ellis, Kansas, 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 one percent (1%) to take effect on the 1st day of October, 2016.

(b)   Except as otherwise be provided by law, such tax shall be identical in its application and exemptions therefrom to the Kansas Retailers’ Sales Tax Act and 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. 1403)

(a)   A Tourism Fund of the City of Ellis is hereby established to receive disbursements of money from the Secretary of Revenue of the State of Kansas as provided in subsection (e) of K.S.A 12-1698.

(b)   The Governing Body shall consider the expenditures proposed from the Tourism Fund and shall adopt a budget of such expenditures which may vary in the discretion of the Governing Body. The Governing Body may at any time seek advice and recommendations from the Tourism Committee of the City of Ellis regarding expenditures, but reserves the exclusive authority to make final decisions of expenditures.

(c)   Such Funds may be used only as for convention and tourism promotion. All expenditures of such funds shall be paid to vendors of services or materials through the City offices in the same manner as other City operating accounts.

(Ord. 1433)

(a)   There is hereby created, for the City of Ellis, a special fund, to be known as the Capital Improvements - Swimming Pool Improvements Fund.

(b)   The governing body of the City is hereby authorized to transfer moneys from other city funds, lawfully available for improvement purposes, to the Capital Improvements - Swimming Pool Improvements Fund.

(c)   Moneys in the Capital Improvements - Swimming Pool Improvements Fund may be used to finance, in whole or in part, expenditures related to the construction of a municipal pool, including, but not limited to, engineering, construction, materials, and equipment. Reimbursements may be made to the fund from bond proceeds or state or federal aid available for the completed project. Except for such reimbursed expenses, no moneys shall be credited to the Capital Improvements - Swimming Pool Improvements Fund except as may be budgeted annually, or transferred by the annual budget from other funds.

(Ord. 1439)