RESOLUTION NO. 26-050 A resolution by the City Council of the City of wichita PERTAINING TO THE USE AND OVERSIGHT OF SALES TAX PROCEEDS FOR THE DESIGN AND CONSTRUCTION OF A NEW DOWNTOWN PUBLIC PERFORMING ARTS CENTER. 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 would take effect on July 1, 2026, terminating no later than June 30, 2033. It is estimated that approximately $850 million dollars 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 new Downtown Public Performing Arts Center 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 BODY OF THE CITY OF WICHITA, KANSAS: SECTION 1. Initiative E. New Downtown Public Performing Arts Center. 1. The ballot provides that an amount not to exceed $75 million dollars of sales tax revenue will be applied for Development and Construction of a new Downtown Public Performing Arts Center. 2. Sales tax revenue collected by the City will be invested consistent with the City's Pooled Funds 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 new Downtown Public Performing Arts Center will be financed as a "pay as you go" project. 5. 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. 6. The City Council hereby directs that if the sales tax measure is approved, no public funds collected from the assessment of such sales tax shall be expended until a minimum of $50 million dollars of private funds have been pledged or collected for the development and construction of a new Downtown Public Performing Arts Center. 7. All construction contracts, change orders or amendments to construction contracts will be presented to the City Council for approval. 8. Expenditures of sales tax revenue may be utilized for the construction, planning, property acquisition, design, and associated costs of construction of the performing arts center. 9. Members of the Citizen's Oversight Committee may be included in the site selection, design and procurement processes. 10. Periodic construction and project updates will be provided to the City Council and the Citizens' Oversight Committee. 11. The Citizens' Oversight Committee may review and make recommendations regarding the use of and plans for operation and maintenance of the new Downtown Public Performing Arts Center. 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 IPL0313946 Feb 13 2026