File #: 24-4783    Version: 1 Name:
Type: Action Item Status: Agenda Ready
File created: 11/22/2024 In control: Town Council Meeting
On agenda: 12/9/2024 Final action:
Title: 8:55 p.m. - 9:10 p.m. - Amendment to Town Code Chapter 6, Section 6-33 Levy, to Increase the Meals Tax Rate from 3% to 4% For a Period of 10 Years
Attachments: 1. 1. 12.09.24 FINAL Annex Facility Funding update 12-3-24, 2. 2. Ordinance MealsTax4% 2024 Amendments wSunset 10 years, 3. 3. Reg Require - Incr meals tax, 4. 4. Appendix B - Vienna Annex - Engagement Summary - Updated 2024.11.26, 5. 5. Attachment 5 - Final Meals Tax Increase Community Feedback Results
Subject:
Title
8:55 p.m. - 9:10 p.m. - Amendment to Town Code Chapter 6, Section 6-33 Levy, to Increase the Meals Tax Rate from 3% to 4% For a Period of 10 Years
Body

DATE(S) OF PRIOR COUNCIL CONSIDERATION OF THIS ISSUE:
Work sessions: Sept. 16, 2024; Oct. 21, 2024
Results of Operations and Annex Long-Term Use Study: Feb. 12, 2024; Feb. 26, 2024; June 10, 2024; Sept. 30, 2024; Oct. 7, 2024
Set Public Hearing: Oct. 28, 2024
Public Hearing: Nov. 18, 2024

EXPLANATION AND SUMMARY:

On Nov. 18, 2024, a public hearing was held to get public input on the proposal to temporarily increase the Town's meals tax rate from 3% to 4% for a period of 10 years. The tax increase would be dedicated to pay for increased borrowing required to build a fitness and aquatics center on Town-owned property at 301 Center Street South, the former Faith Baptist Church property now referred to as the Annex.

By incorporating the tax increase, the Town could fund all planned capital projects and still open the aquatics and fitness center by 2030. Without the tax increase, the facility could not be fit into the current capital improvement plan until 2036 with a 2040 opening date.

Extensive citizen outreach and surveys have been conducted, both regarding the use of the Annex property, and in conjunction with the development of the Parks and Recreation Master Plan.

The continuation of this discussion includes details of how the Council and staff came to the decision to propose an aquatics and fitness facility, refined operating estimates based on more accurate cost recovery percentage estimates, and a discussion of the Town plans to set up a new division and cover the deficit after facility opening in 2029/2030. It also includes descriptions and cost estimates of the other highly ranked uses for the Annex property.

Staff is asking for Council direction on how to proceed on developing the Annex property, and whether it will require an increase in the meals tax rate to accomplish the pl...

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