Chateau Avalon in the Village West area of Wyandotte County has made some changes, including adding the d’Nile wine bar. (Photo by William Crum) by William Crum
It’s been 10 years since Chateau Avalon, a luxury hotel located in the Village West area, first came about in western Wyandotte County and there have been changes.
“We recently made a lot of changes,” said Steve Beaumont, owner and founder of Chateau Avalon. “One change is called the d’Nile bar we just started it a year ago. This bar gives people something to do while they’re here. When it’s nice and cool out they can even sit outside.
“Even our food has changed, everything is made from scratch,” he said. “We have everything including some the best cinnamon rolls ever made. All are made from scratch.”
The menu is mainly based on seasonal items such as shrimp skewers in the summer, he said, and apple dumplings in the fall for Applefest.
At a bar, Chateau Avalon offers a number of items, such as flatbread pizza, he said. Soon, it will add beer and wine tastings.
“I would also like to mention that we will have a live band out on the patio which will play four times during the summer months, however what dates we don’t know as of yet,” Beaumont said. “One thing I’d also like to mention is we are planning to hold a lot of wedding receptions here because there’s so much going on out here in western Wyandotte County.”
The website has more information on events that are offered.
After trying one of the dishes I was truly amazed. The food is very hard to describe, and cinnamon rolls will literally melt in your mouth, truly a delight especially for someone like me who enjoys good homemade cinnamon rolls. Their egg dishes are equally as good, you can definitely tell the difference. The staff is fantastic, they’re very polite and very attentive as well. The cleanliness is superior.
In fact if you want to get away for that second honeymoon or your first, or maybe hold a business meeting, this is definitely the place to go.
For more information on what is going on go the website www.ChateauAvalonHotel.com.
An outdoor patio area at Chateau Avalon is available in good weather, and it will feature live entertainment. (Photo by William Crum) All food is made from scratch at Chateau Avalon. (Photo by William Crum)
Sen. Steve Fitzgerald
As the Legislature continues to meet today, voting down a tax plan this morning that would raise cigarette and sales tax, and expected to consider another budget bill, this is a column yesterday from State Sen. Steve Fitzgerald.
Sen. Fitzgerald, R-Leavenworth, represents the 5th District, which includes the Piper area of Wyandotte County.
The Legislature in overtime
The Senate passed a huge change in tax policy, which begins to remove tax favors that cause the rest of us to bear the burden. This is called broadening the tax base. It makes sense from a fairness perspective and it increases the revenue available from consumption – allowing further reductions, and ultimately elimination, of the income tax.
The plan also requires property tax increases in excess of the rate of inflation to be voted on by the people in a regularly scheduled election. This is the ultimate in local control, requiring the people to decide on property tax increases.
Other provisions include a requirement to have a social security number for at least a full year in order to be eligible for tax credits. Sort of makes sense for people to pay into something before taking out based on being a taxpayer. It also expands the corporate scholarship that allows a modicum of school choice for parents of school children.
Predictably, the plan has drawn a lot of attention and fire. It is getting credit – mostly blame – for what it does and a lot of what it does not do. One of the main misunderstandings is the removal of the sales tax credits. The basic idea is to sunset these tax favors in four years and put in place a commission to review and recommend disposition of appeals. There are a number that will not be sunset, such as charitable organizations, materiel in process, agricultural items, etc.
Senate conservatives crafted this plan to achieve strategic gains for more limited government; broader, consumption based taxes that enable continued reduction of income taxes; improvement in school choice; and a reduction in the sales tax on food.
There are parts that helped to get the votes and pay the bill. Increasing sales tax is rightly questioned. It brings the general sales tax from the current 6.15% to 6.55%. This is an increase. However, there is an offsetting reduction in sales tax on food to 4.95%, a very substantial decrease. Consider that one can normally avoid sales tax by not buying things, but everyone needs food. The poor, especially, are benefited by this change and the rich, who I notice buy lots of things, pay more. Seems fair to me. I do not like any tax but a sales tax is more straightforward.
The removal of sales tax exemptions increases the number of those paying for the cost of government, making the burden on the rest more reasonable. However, it also is being wildly misrepresented to include tax on utilities, etc. Again, each exemption is to be reviewed by the commission and recommended to the legislature before being sunset in three years. The alternative is for the taxpayer to continue forever paying for hundreds of tax favors that have been granted decades ago for reasons we no longer know or understand.
Property tax is finally brought under control. The plan allows increases in property tax by cities and counties up to the rate of inflation without a vote of the people, but beyond that the commissioners must put it on a regularly scheduled ballot.
It does increase taxes on cigarettes, not to the extent that was originally proposed, but not on alcohol. I dislike and opposed this increase but found it necessary to agree to a fifty cent a pack increase to get enough votes and it helps to bring in more help for the KU Med cancer center. This is about one third of the originally proposed tax increase on cigarettes.
This conference committee report that the House offered and the Senate voted to accept is currently backed before the House for final approval. They are very reluctant to vote for it because of the loud objections from those who dislike one or the other part of the plan.
Unfortunately, it is unlikely that whatever they do vote for will be much of an improvement and the strategic changes in sales tax exemptions, the lowering of food tax, the establishment of voter control over property tax, the increase in school choice, and other significant policy changes will most likely be lost.
They might be able to get some cuts to the budget but those will probably be to agencies that have been starved for years to feed the education budget. Cutting the education budget will be very difficult and unlikely.
Frequently asked questions about HB 2109
HB 2109 brings financial stability to our state while providing income, property and food sales tax relief for all Kansas. Additionally, the measure calls upon the legislature to re-evaluate numerous sales tax exemptions by 2019.
What does the bill do to the state sales tax?
HB 2109 enhances the General Sales tax from 6.15 to 6.55. However, on July 1st, 2016, the sales tax on food drops to 4.95%, thereby lowering the effective sales tax rate for an average family. This will provide much needed relief for all Kansans, particularly for the less fortunate and seniors on a fixed income.
It should also be noted that if this bill were to become law and the food sales tax is at a separate rate than that of the general sales tax, it is hard to imagine the sales tax on food will be increase in the future.
Why wait a whole year to lower the food sales tax?
The answer: In order to give retailers the time necessary arrangements for the new, bifurcated sales tax on food, Senators felt pushing back the enactment date to July 1st of 2016 was appropriate.
Is the food sales tax rebate removed under 2109?
Yes. However, due to the drop in sales tax on food from 6.15% to 4.95%, all Kansans will see relief and this defeats the purpose of the rebate.
What does this bill do to provide property tax relief?
Generally speaking, HB 2109 would require local municipalities to receive voter approval for any property tax increase that exceeds the rate of inflation starting. The measure would take effect in 2017. According to the Kansas Realtors Association, if this provision had been law from 1997 to 2013, this could have prevented up to $5.3 billion in property tax increases on Kansas property owners. HB 2109 will continue to make government more transparent by allowing the voters the opportunity to vote on property tax increases.
How does this proposal provide income tax relief for Kansas tax payers?
In order to continue down the path to making Kansas a “Zero Income Tax State,” HB 2109 includes a provision to buy down state income taxes as state revenue increases (commonly referred to as a “ratchet”). Starting in 2017, with some exceptions, if state revenues increase 3% over the previous year, excess revenue will be used to buy down the top and bottom income tax rates on a dollar for dollar match.
Why does 2109 Sunset Exemptions in 2019?
In 2011 Kansas Legislative Post-Audit recommended a sunset of certain exemptions. The goal is to not simply eliminate these exemptions, but with the billions of dollars steered away from the general tax base, many Senators felt it was prudent to heed In order to follow through with this recommendation. HB 2109 calls for a commission to re-evaluate said exemptions set to sunset in 2019.
What tax exemptions will not sunset with this bill?
The following tax exemptions will not sunset in December 2019:
Churches/Religious Organizations
Business to Business Transactions
Agriculture Machinery and Equipment
Certain Health Care related purchases including: prescription drugs, insulin, prosthetic or orthopedic appliances prescribed by a doctor, medical supplies and equipment purchased by nonprofits, and educational materials.
Why were certain exemptions not included in the 2019 sunset provision?
The exemption provision was designed after a study conducted by the Division of Kansas Legislative Post-Audit (which is a research and auditing arms of the Kansas State Government). This reputable study examined and suggested that certain exemptions not be sunset due to their potential impact on the Kansas economy.
What does the Tax Commission entail?
HB 2109 establishes the Tax Study Commission that over the next four years will thoughtfully and carefully review the state’s tax exemptions. The bi-partisan commission will be made up of Senators. Members of organizations that benefit from tax exemptions would be able to come before the commission to discuss their status. Many envision that the vast majority of exemptions will be continued. However, extensive study is needed.
Will the exemptions on sales tax for rent and utilities sunset in 2019?
No. They will not sunset in 2019 because under Kansas statutes they are not actually exempted. Kansas levies a 0% tax on those items and will continue to do so now and into the future.
Did the Senate enact a school voucher program in HB 2109?
There are no school vouchers in HB 2109. There is, however, a technical fix to an already existing tax credit scholarship program. The original program allows corporate sponsors the ability to set up a scholarship fund for the purposes of helping low-income students escape “failing schools,” as designated by the Kansas Department of Education. The scholarship program can be used to pay for a students’ tuition at a limited number of private schools. Under 2109, the language of the original program is updated in order to allow that private schools do not charge tuition needy students.
Picture Kansas’ revenues as a three-legged stool, with the legs representing the sales tax, income tax and property tax.
Those are the three main supports for the state’s finances. Now imagine Kansas represented by a pig sitting on this three-legged stool.
The governor, in his experiment, came along one year and sawed the right leg, the income tax, in half. The three-legged stool began to tilt. State lawmakers took the pig out on an exercise program and diet, cutting lots of fat. But still, the three-legged stool tilts. There was a $400 million deficit at budget time this year.
Legislators have gone into overtime, spending more than $750,000 extra to sit around and figure out extra cuts to the budget and raising various fees and other taxes. Most of the fighting has been between those conservative legislators who wanted to cut more from the budget vs. those conservatives who wanted to raise some other taxes and fees. It is a prime example of people who are so attached to their political philosophies that they have been unable to compromise and make necessary changes within the 90 days given to them to make these decisions. The legislators are scheduled to vote on another tax plan today.
Instead of declaring this experiment a failure and implementing a restored income tax for the three-legged stool, this year the governor and legislators have brought in about 20 or so butterflies, which are raises in the state’s sales tax, an increase in the cigarette tax, a repeal of most itemized deductions, and a lot of other little fees and cuts. It is possible, according to some observers, that the public schools could take another cut under this last-minute frantic budget-cutting.
Disney-like, the legislators have attached these 20 butterflies to the right arm of the pig in order to hold him up and prevent a fall. Will it work? Maybe, when pigs fly.
The proposed cuts to income tax deductions, and the other increases in various taxes and fees, are outlined in this bill: http://www.kslegislature.org/li/b2015_16/measures/documents/ccrb_hb2109_02_revised0607151pm.pdf
My summer reading program
It’s summer reading time, and to honor that, last week I read the very entertaining 10th U.S. Circuit Court of Appeals Petrella decision on whether Shawnee Mission School District parents could be allowed to raise their school district’s property taxes. After all, if they have the money and want to raise the taxes, why shouldn’t they?
The court’s opinion very correctly starts with the Brown vs. Board of Education case. The “separate but equal” philosophy, allowing school segregation and allowing white school districts to be better funded than school districts with large percentages of minorities, was done away with in 1954 in Kansas, but apparently, the philosophy still lives on in Johnson County.
The entertaining part of the court’s decision concerns a syllogism proposed by the Shawnee Mission District parent plaintiffs.
It reminded me of this logic class example: “All oranges are fruits. Some fruits are red. Therefore, some oranges are red.”
The 10th Circuit Court of Appeals said the Shawnee Mission parents’ syllogism was: “Education is speech. The local option budget (a way of increasing property taxes) cap burdens education. Therefore, the LOB cap burdens speech.”
The court did not agree that the parents’ thwarted effort to increase school taxes was a violation of their freedom of speech and their other rights. “Each of these premises is seriously flawed, and they do not support the conclusion that plaintiffs ask us to draw,” the court’s opinion stated.
While the court is on the right track where equity in public education is concerned, and efforts should be made to provide each child in the state with an equal opportunity for an education, we should also realize that in real life, there is no such thing as equality.
Regardless of all the court decisions that have been made in the past or will be made in the future, the education and upbringing of children in wealthier suburban areas will always be different than that in the poorer urban areas. Some parents in those wealthier areas will be able to send their children to private schools. Some parents can always fund supplemental activities, enrichment programs and tutoring for their children. They will be able to fund more expensive clothing and supplies. Some parents in the wealthier districts can donate to their districts’ educational foundations that will fund some of these activities.
It’s a rather challenging, but interesting and worthwhile effort to try to help those children who do not have the same advantages at home that some of the other children in the state may have.
It’s not all about money, though. Some kids from poorer backgrounds may have the good fortune to have caring parents, grandparents and teachers that help them more than what money can buy.
The Petrella decision is online at https://www.ca10.uscourts.gov/opinions/13/13-3334.pdf.
