RESOLUTION NO. 26-052 A RESOLUTION BY THE CITY COUNCIL OF THE CITY OF WICHITA PERTAINING TO THE USE AND OVERSIGHT OF SALES TAX PROCEEDS FOR THE REVITALIZATION OF CENTURY II AND CONVENTION CENTER EXPANSION. 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, the revenue generated is to be utilized for Public Safety (not to exceed $225 million), Homeless and Housing Services (not to exceed $150 Million), the Revitalization of Century II (not to exceed $25 million) and Convention Center Expansion (not to exceed $225 million), Property Tax Relief (not to exceed $150 million), and the Development and Construction of a new Downtown Public Performing Arts Center (not to exceed $75 million); and WHEREAS, it is the desire of the City Council to establish guidelines and priorities for the expenditures of sales tax proceeds for the revitalization of Century II and expanded Convention Center Expansion as set forth on the ballot to ensure that sales tax revenue funds are utilized in compliance with the stated purpose and use of sales tax proceeds. NOW THEREFORE, BE IT RESOLVED BY THE GOVERNING BODYOF THE CITY OF WICHITA, KANSAS, AS FOLLOWS: SECTION 1. Initiative B. Century II and Convention Center 1. The ballot provides that an amount not to exceed $250 million dollars of sales tax revenue will be applied for the Revitalization of Century II (not to exceed $25 Million) and expansion of the Convention Center (not to exceed $225 Million). 2. Sales tax revenue collected by the City will be invested consistent with the City's Pooled Fund Investment Policy. 3. Expenditure of sales tax proceeds shall be guided by the sales tax oversight and sales tax program policy guidelines or "guardrails" as approved, by Resolution, by the City Council. 4. As with other sales tax projects, the design and construction of the revitalization of Century II or upgrades or expansion of the Convention Center will be financed as a "pay as you go" project. 5. All projects involving the expansion and renovation of Century II must be completed in accordance with the purposes and intent stated in City Council Policy 38 which requires that an advisory election be held before Century II is demolished or substantially remodeled. 6. All contracts will be awarded following compliance with the City's purchasing and procurement processes. Unless approved by vote of the City Council, no-bid or sole-source contracts are not permitted. No special treatment in the awarding of contracts or funds will be given to any business, entity, or organization. 7. Annually, as part of the Capital Improvement Program, the City Council will recommend a prioritized list of projects to be funded each year by sales tax revenue. Sales tax revenue will be in addition to funding currently identified for Century II in the Capital Improvement Program. 8. The projects to be funded from the sales tax and each project's designated funding priority will be included in each annual Capital Improvement Program. The Council has determined that as sales tax revenues become available or if sales tax revenues are insufficient to fund all projects, those projects with a higher priority ranking shall be funded in a manner consistent with such prioritizations. 9. Nothing shall prevent the simultaneous funding of multiple projects if consistent with each project's designated priority. Projects from different phases may be funded simultaneously when they do not delay the completion of jeopardizing the funding of projects in higher phases based on projections of sales tax revenue. Sales tax revenue may be spent on preconstruction work, such as design, engineering, all customary capital improvement plan costs and related planning for approved projects. 10. The City Council may, upon written request of the City Manager, by Ordinance, Resolution or revision of the annual Capital Improvement Program, determine to fund projects of a lower priority before projects of a higher priority if certain findings are made. Such Ordinance, Resolution or budget revision must contain a finding that (i) the higher priority project is delayed or impractical on the basis of the construction schedule or other events that may affect the schedule or scope for the particular project, or (ii) the timing or availability of grant or other funding for a lower ranked project warrants acceleration thereof. 11. The written request and the Ordinance, Resolution or budget adjustment required by this section shall specify either (i) the basis of the delay, scope adjustment, or timing of funding availability impacting the higher priority project, which basis may include, but is not limited to, issues concerning acquisition of property, bids in excess of project estimates and cost overruns, qualifications of bidders, the availability of sales tax revenues or other funding sources, project impossibility, force majeure or other unforeseen circumstances, or (ii) the timing or availably of grant or tother funding for a lower ranked project that warrants the acceleration thereof. 12. All construction contracts, change orders or amendments to construction contracts will be presented to the City Council for approval. 13. Expenditures of sales tax revenue may be utilized for the construction, property acquisition, planning, design, and associated construction costs of upgrades to Century II and expansion of Convention Center facilities. 14. Periodic construction and project updates will be provided to the City Council and the Citizens' Oversight Committee. 15. Prior to construction beginning for any project to expand convention center facilities a parking study must be completed. SECTION 2. The implementation plan and priorities set forth by the City Council in this Resolution may be amended by the City Council as new information arises or other changes occur over the life of the enumerated project. SECTION 3. The City is dedicated to working with the community and maintaining transparency for capital projects and expenditures of sales tax proceeds. The City will publish a report of proposed and completed projects to be reviewed annually. The City will also maintain a public webpage detailing the allocation of funds and the progress of projects and related activities. SECTION 4. If any section, subsection, sentence, clause, phrase or provision of this Resolution or application thereof to any person or circumstances is held invalid or unconstitutional by any court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity of any other provision or applications and to this end the provisions of the Resolution are declared to be severable. The City Council hereby declares that it would have passed the Resolution and each section, subsection, sentence, clause, phrase or provision thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases or provisions thereof be declared invalid or unconstitutional. SECTION 5. 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 Director of Law IPL0313921 Feb 13 2026