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Central Services <br />Finance Division <br />City of Eugene <br />th <br />100 West 10 Ave, Suite 400 <br />Eugene, Oregon 97401 <br />(541) 682-5022 <br />MEMORANDUM <br />(541) 682-5802 FAX <br />www.eugene-or.gov <br />Date: September 21, 2009 <br />To: Meeting the Challenge Task Force <br />From: John Huberd, Sr. Budget Analyst, 541-682-5386 <br />Subject: Suggested Criteria for Analysis of Revenue Alternatives <br />Listed below are suggested criteria for selecting revenue alternatives. An evaluation of each <br />revenue alternative using this criterion would provide a balanced approach in selecting revenue <br />options. Due to the short timeline for the Task Force each initial analysis would be kept simple <br />while allowing for the selection of the most feasible revenue alternatives. <br />1.Legal Authority & Restrictions: May the City legally implement the revenue alternative and <br />are there legal restrictions on the use of the revenue? <br />2.Precedence: What is the prior history of the revenue alternative in Eugene? <br />3.Revenue Yield & Stability: What would be the magnitude of the estimated revenue yield and <br />how would that likely change over time? <br />4.Revenue Adequacy: Would the yield meet a significant part of the City’s projected revenue <br />needs? <br />5.Administrative Effort: How could administration, collection and enforcement be performed <br />and would there be significant costs involved? <br />6.Timeline: What is a simple timeline for implementation of the revenue alternative and <br />collection of revenue? <br />7.Incidence & Equity: Who would likely pay and could the revenue alternative be imposed <br />impartially? <br />8.Nexus: What relationship would exist between the sources of the revenue, the services it <br />would help fund, and who would pay? <br />9.Consistency with Council Goals and Policies: Would the revenue alternative be consistent <br />with adopted goals and policies? <br />10.Fairness & Political Feasibility: To what extent would the revenue alternative likely be <br />viewed as fair or unfair? How likely is Council approval and community acceptance of the <br />revenue alternative? <br />11.Sustainability: Would the revenue alternative impose an undue burden on future <br />generations? <br /> <br />