HomeMy Public PortalAboutLOT Annual ReportWhat We Do
City of McCall
Local Option Tax
2011 Annual Report
Idaho Code allows for an occupancy tax upon hotel, motel, and other sleep-
ing accommodations rented or leased for a period of thirty (30) days or less.
The voters of the City of McCall voted to approve an ordinance that pro-
vided that the City of McCall has met the requirements set out in Idaho
Code. The City Clerk of the City of McCall is authorized and empowered to
administer, regulate and collect payment of all non -property taxes adopted
and imposed by the ordinance. The Clerk shall have all of the powers neces-
sary and proper to carry out the provisions of the ordinance.
The ordinance also calls for a Local Option Tax Commission. The mem-
bers of the LOT Commission have the responsibility to develop annual
budgets and make specific recommendations for the use of the local option
non -property tax revenues derived from the taxes assessed pursuant to the
ordinance. The LOT Commission annually hosts public meetings prior to
making its recommendation to the City Council for the budget for the up-
coming fiscal year. At the meetings, the applicants for the LOT revenues
present their projects to the LOT Commission. The LOT Commission then
deliberates and makes their recommendation to Council. The LOT Commis-
sion develops a proposed budget for the use of the LOT revenues to be in-
cluded in the overall City budget. The chairperson of the LOT Commission
attends the City's staff level budget meetings in a capacity equivalent to that
of a department head during the annual budget development.
Table of Contents
Strategic Objectives 1
A Performance Report 2
Our Finances
Looking Forward 4
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Mission
0 McCall is a destination
resort City that derives
a major portion of its
economic well-being
from businesses
catering to the
recreational needs of
travelers. These
visitors and travelers
place an undue burden
Ilion the taxpayers of the
City by inflating the
number of people the
City is required to
provide services
for. The local option,
non -property tax is an
opportunity for McCall
to offset the cost -
impact of these visitors
on the City's
infrastructure.
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Purposes for the use of
revenues
A Performance Report
Selected Programs &
Services
a) New paving, parking, bike
paths, public transit, and
transportation;
b) Matching funds to leverage
grant funding;
c) Construction and maintenance
of recreation facilities to in-
clude the McCall Municipal
Golf Course;
d) Parks, including but not lim-
ited to the development of
Riverfront Park site and skate-
board park;
e) City beautification including
but not limited to open space
acquisition, streetscapes, bur-
ial of overhead utility lines
f) Recreational and cultural ac-
tivities and facilities including
but not limited to library,
community art and cultural
events;
g) Animal Shelter support
(MCPAWS)
h) Economic growth, marketing,
advertising, promotion and
development; and
i) Direct costs to collect and en-
force the tax.
2011 Accomplishments
These are the projects that were completed in 2011 with LOT revenue.
Parks & Recreation Deinhard Pathway
$50,000
Alpine Playhouse Remodel Seats & Carpet
$5,500
Chamber of Commerce Fireworks
$1,200
Chamber of Commerce ITC Matching Grant
$12,000
Chamber of Commerce Winter Carn. Fireworks
$5,000
City Golf Course Seal Cart Paths
$20,000
City Golf Course Used Mower
$20,000
Golf Course Advisory Seasonal Employees
$18,000
Historical Museum Carp Shop & Oil Shed
$3,000
McCall Area Snowmobile Club Trail Grooming
$30,000
McCall Arts & Humanities Art Walk
$1,500
McCall Judo Club Dojo Ventilation
$3,500
McCall Library Shelves
$12,300
McPaws Animal Medical Costs
$7,500
McPaws Spay & Neuter Program
$20,000
Parks & Recreation Brown Park Gazebo
$10,200
Parks & Recreation Pathway Maint & Repair
$25,000
Payette Lakes Comm Assoc Summer Sensations
$700
Payette Lakes Ski Club Nordic Trail Maint
$10,000
Senior Citizens Bingo Equipment
$700
Sharlie's Devils Hockey Pink at the Rink
$1,000
Treasure Valley Transit Public Transit
$20,000
Direct Costs
$5749
Total
$282,849
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Our Finances
fiscal Year 2011
Revenue by Month
60,000
50,000
40,000
30,000
20,000
10,000
0
Oct
Nov
Dec
Jan
Feb
Mar Apr
May June
Jul
Aug
Sep Return
Actual FY11
11,520 5,535 15,459 17,510 19,921 11,941 6,210 8,074 20,728 49,843 44,505 27,603 44,000
year Average
13,156
7,922
18,089
18,092
22,389
14,524
6,686
9,433
22,991
48,330
42,407
25,056
Expense by Category
2% 2%
25%
FY11
Streets, walkways and transportation
$70,000
Matching Funds
$13,000
Recreational facilities
$70,300
Parks
$35,200
City beautification
$3,000
Recreational and cultural activities
$51,900
Animal shelters
$27,500
Economic growth, marketing
$6,200
Direct costs
$5,749
TOTAL
$282,849
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Local Option T
We want to
hear from you!
BessieJo Wagner
City Clerk
bwagner@mccall.id.us
(208) 634-4874
(208) 634-3038 (fax)
Laurie Radcliffe
Deputy City Clerk
lradcliffe@mccall.id.us
(208) 634-8908
(208) 634-3038 (fax)
City of McCall
216 East Park St
McCall, ID 83638
www.mccall.id.us
Local Option Tax
Commission
Bob Giles
Bob Hunt
Bob Thackeray
Gene Drabinski
Helen Eimers
Lisa Wood
Shane Hinson
Lindley Kirkpatrick, AICP
City Manager
(208) 634-1003
(208) 634-3038 (fax)
City of McCall
216 East Park St
McCall, ID 83638
Looking Forward
What's Next: Projects &
Challenges
Overview
The Local Option Tax (LOT) was renewed by voters in May for an ad-
ditional 7 years. The new ordinance had few changes. However, the
focus has shifted from a high emphasis on attracting tourism and a
minimal emphasis on City infrastructure, to a higher emphasis on City
infrastructure. The major challenge that the Local Option Tax program
will face during 2012 is funding. With a slow start to the snow season
the revenues have come in lower during the first quarter that fore-
casted.
The Local Option Tax Commission has seated 4 new members on the
7 member commission. The Commission will be meeting with the
Council to receive direction for the fiscal 2013 LOT project awards.
LOT project applications are due to the Clerk's office by March 15,
2012. The City has applied for an Idaho Community Block Grant to put
in sidewalks along Third Street, from Woody's north to May Hardware.
The grant required a significant grant match from the City. The Council
committed $50,000 of the LOT revenues to leverage the grant applica-
tion.
One of the challenges that the LOT brings to the City is the time it
takes to administer the tax. Currently it takes approximately 30% of a
full time employee's time to administer the tax. The ordinance allows
for the City to use LOT funds for direct costs related to administering
the tax. In 2011 $5,749 of the LOT revenue went toward direct costs.
This amount only covered approximately one third of the total cost to
the City. This year the recommendation to Council will be to dedicate
approximately $17,000 to the administrative costs of the LOT.
City Staff has been doing some preliminary work toward a possible
additional sales tax. This additional revenue would be dedicated to
street paving and sidewalks. There is much work to be done including
a citizens committee to promote and educate the community on the
benefits of the additional tax.
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