RESOLUTION NO. 26-060 A RESOLUTION OF THE CITY OF WICHITA, KANSAS (THE "CITY"). AUTHORIZING A PROGRAM FOR PAYMENTS TO CERTAIN ELIGIBLE WICHITA RESIDENTS THAT PARTICIPATE IN THE FEDERAL LOW-INCOME ENERGY ASSISTANCE PROGRAM, SUBJECT TO CERTAIN LIMITATIONS, CONDITIONS AND RESTRICTIONS; AUTHORIZING STAFF TO PREPARE APPROPRIATE APPLICATION FORMS AND AGREEMENT TO BE EXECUTED BETWEEN THE CITY AND THE RESIDENT PARTICPATING IN THE PROGRAM; AND, AUTHORIZING THE CITY MANAGER TO EXECUTE SUCH AGREEMENTS ON BEHALF OF THE CITY. WHEREAS, on December 16, 2025, the Wichita City Council approved an Ordinance calling for a Special Election to occur on March 3, 2026, for Wichita voters to approve the levying of a one percent retailers' sales tax; and WHEREAS, the Ordinance provided that, if approved, a special one percent (1.0%) city-wide retailers' sales tax will take effect on July 1, 2026, terminating no later than June 30, 2033. It is estimated that approximately $850 million will be collected by implementation of the sales tax; and WHEREAS, Article 12, Section 5 of the Kansas Constitution empowers cities to determine their local affairs and government; and WHEREAS, the City of Wichita is in support of House Bill 2456, filed in the Kansas Legislature to allow cities to enact a local food/grocery sales tax exemption for local sales tax revenue collection; and WHEREAS, the City is seeking to reduce the burden of sales taxes paid for food and grocery items by low-income residents, particularly seniors, by providing reimbursements for a portion of sales taxes paid on these items; and WHEREAS, if the Sales Tax referendum is passed by voters, and the City is unable to exempt food and grocery items from being subject to the sales tax, it is the desire of the City Council to establish a program and guidelines to provide Sales Tax Relief for low-income residents as set forth below. NOW, THEREFORE, BE IT RESOLVED BY THE GOVERNING BODY OF THE CITY OF WICHITA, KANSAS AS FOLLOWS: SECTION 1. Pursuant to the authority of Article 12, Section 5 of the Kansas Constitution, the Governing Body of the City hereby authorizes and establishes the Sales Taxpayer Relief Program (STRP), which will provide payments to eligible Wichita residents to reduce the impact of sales tax paid for food and grocery items, subject to certain limitations, conditions and restrictions as hereinafter described. Such program shall be initiated only if the Sales Tax Referendum is approved by Wichita voters and the City is unable to exempt food and grocery items from being taxed under the proposed sales tax. Such program shall be administered by City of Wichita staff or a third-party agency who has been contracted with to administer and oversee the program. SECTION 2. Residents that meet the eligibility requirements for the Low-Income Energy Assistance Program (LIEAP) for the preceding tax year are eligible to receive a payment of $55 per year per household, subject to additional program criteria, to participate in the City STRP program. Such payments shall be made from the City's General Fund. SECTION 3. To be eligible for payment under the STRP program, applicants must satisfy all of the following criteria: Must provide proof of residency within the City limits of the City of Wichita. Must provide proof of payment of any amount of LIEAP benefits received during the preceding year. Must complete and sign the STRP program application form. SECTION 4. Applications for participation in the STRP program shall be made on forms developed by City staff or a third-party agency contracted for administration of the program. Applications will be received from March 1st through November 30th of each calendar year beginning in 2027 and ending in 2034 or until such time as the entire appropriated funds have been exhausted or sales tax collection has ceased. SECTION 5. City staff or a third-party agency contracted for administration of the program are authorized and directed to develop a Program Agreement Form consistent with the requirements, conditions limitations and restrictions of this ordinance and the Director of Finance of the City of Wichita, Kansas, is hereby authorized to approve payments to applicants whose applications have been approved on behalf of the City or a third-party agency contracted for administration of the program. SECTION 6. The City shall, and the officers, agents, and employees of the City or a third-party agency contracted for administration of the program. are hereby authorized and directed to take such further actions as may be from time to time necessary for administration of the STRP and to carry out and give effect to the transactions contemplated by this Resolution. SECTION 7. Effective Date. This Resolution will be in full force and effect from its date of passage by the City Council of the City of Wichita, Kansas. ADOPTED AND APPROVED by the governing body of the City of WICHITA, Kansas this 10th day of February, 2026. ______________________________ Lily Wu, Mayor ATTEST: _____________________________ Shinita Rice, City Clerk Approved as to Form: _________________________ Jennifer Magaña City Attorney and Direction of Law IPL0313951 Feb 13 2026