RESOLUTION NO. 26-051 A resolution by the City Council of the City of wichita PERTAINING TO THE USE AND OVERSIGHT OF SALES TAX PROCEEDS TO SUPPORT PUBLIC SAFETY CAPITAL improvement PROJECTS. 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 Public Safety Capital Improvement Projects 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 A. Public Safety Capital Improvement Projects 1. The ballot provides that an amount not to exceed $225 million dollars of such sales tax revenues will be applied to support Public Safety Services facility construction and maintenance, the acquisition of vehicles, apparatus and equipment and other purposes related to providing Public Safety Services for the City. 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, all public safety capital improvement projects funded with sales tax revenue will be financed as "pay as you go" projects. 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. Annually, as part of the Capital Improvement Program, the City Council will recommend a prioritized list of projects to be funded with sales tax proceeds. Projects involving deferred maintenance at existing public safety facilities may be prioritized in the capital improvement program. Such prioritization shall not delay the proposed construction of the Southwest and Northwest Fire Stations and the new NorthWest Patrol Police Station. 7. The projects to be funded from the sales tax and each project's designated funding priority will be included in each annual Capital Improvement plan 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. 8. 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 Program costs and related planning for approved projects. 9. The City Council may, upon written request of the City Manager, by Ordinance, Resolution or revision of the annual Capital Improvement plan 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. 10. 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 other funding for a lower ranked project that warrants the acceleration thereof. 11. All construction contracts, change orders or amendments to construction contracts will be presented to the City Council for approval. 12. Expenditures of sales tax revenue may be utilized for the construction, planning, land acquisition, design, and associated construction costs of public facilities and the purchase of vehicles, apparatus and equipment for Public Safety purposes. 13. Periodic construction and project updates will be provided to the City Council and the Citizens' Oversight Committee. 14. Sales Tax Proceeds are not to be used for staffing costs to employ additional public safety employees or increase salaries of existing public safety officers, employees and other City staff. 15. Sales Tax Proceeds are not to be for operational costs of city facilities, including staffing. 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 IPL0313967 Feb 13 2026