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HomeMy WebLinkAbout09/18/1985 Meeting (2) ,.. M I NUT E S - Eugene City Council Capital Project/Revenue Work Session McNutt Room--City Hall September 18, 1985 5 p.m. COUNCILORS PRESENT: Cynthia Wooten, Richard Hansen, Emily Schue, Freeman Holmer, Ruth Bascom, Debra Ehrman, Roger Rutan, Jeff Mi 11 er . Mayor Brian B. Obie called the work session to order. I. REVENUE/EXPENDITURE PROJECTIONS Finance Director Warren Wong discussed the Revenue/Expenditure Projections material the council received. He reviewed three "Schedule of Projects to be Constructed" cha rts. The schedules indicated the airport expansion, library expansion, and Capital Improvement Program (CIP) projects that could be con- structed with revenue based on: 1) an income tax of 1/2 percent; 2) an income tax of 4/10 percent; and 3) an income tax of 45/100 percent. The revenues - were based on adjusted gross income. He also discussed a chart of Net Income Tax Revenues which indicated credits people with low incomes might receive and a Schedule of Income Tax Costs for Selected Incomes. He said about $250,000 (about 4.2 percent of the projected revenue) of a city income tax would not be collected if the suggested credits were included in the proposal. Answering questions, Mr. Wong said the projected cost of the library before debt service is $8.8 million although the total debt cost is over $22 million. The projected cost of the airport is $17.1 million. Discussing the difference in the project schedules, Mr. Rutan said the CIP projects might be difficult to accomplish if a 45/100 percent income tax is approved. Mr. Wong explained that both principal and interest on the library debt will be paid from the sixth year when construction begins if 1/2 percent income is approved. If the 4/10 income tax is approved, only interest on the library debt will be paid from the sixth year when construction begins until the 11 th yea r . More CIP projects can be accomplished if a 1/2 percent income is approved. Ms. Bascom said a 45/100 percent income tax would be more difficult to explain to the public than the other two possibilities. Mayor Obie was comfortable with the credit impact on the 1/2 percent tax. He was concerned about the few CIP projects that could be accomplished with the 4/10 percent tax. - " Ms. Bascom noted the schedules could be changed in several ways. For example, - the library could be paid for in 20 years. Answering other questions, Mr. Wong said a city income tax will be withheld by employers without regard to credits. The tax including the credits will be figured on a separate form when other income tax forms are filed. Mr. Gleason said about $2.5 to $2.7 million annually has been spent on capital improve- ments in the past. If $3.5 million is available (1/2 percent income tax), projects such as streets overlays, building maintenance, and replacement of fire equipment could be accomplished. Mr. Whitlow emphasized that street overlays have been neglected and they would have a high priority. If the money is used for fire and police equipment, it may decrease operating expenses which come from the General Fund. He said a 1/2 percent income tax will pay for all the projects on the current CIP. Mr. Wong said no general fund money has been spent for the CIP recently. Answering a question from Mr. Hansen, Mr. Gleason said he would like to put increased operating revenues into the Police Department first and then into the Police and Fire Departments. Discussing the increase in library operating expenses after the expansion, Mr. Gleason said it is comparatively low because of automation. The expansion will not be completed for at least six years, and, in that time, the money for operating expenses probably can be found. In that time, also, operating methods may change. Perhaps expenses can be shared on a regional basis. ~~ Mr. Holmer is worried about increased library operating expenses. He said the $450,000 needed by the Hult Center is an example of the risk when a clear and defensible program is not presented to the voters. II. DRAFT LEGISLATION A. Personal Income Tax Mr. Wong said the new city personal income tax material sent to the council contained only a few changes. B. Ballot Measure and Charter Amendment Mr. Wong distributed drafts of a Charter Amendment Limiting Income Tax Rate and Dedicating Revenues and a Charter Amendment Authorizing Revenue Bonds. He said the statutes require that revenues from projects, such as a sewer plant, be used to pay for revenue bonds. He had been advised that income tax cannot be used to pay a revenue bond. Therefore, a charter amendment will be needed to authorize the City to use income tax funds to pay for revenue bonds. T~t charter amendment does not have to be on the same ballot the income tax is on. Mayor Obie noted that the draft ballot measure and charter amendment indicated that the income tax will be used for capital improvements. He suggested it also indicate that the income tax will be used for the airport and library. - III. COUNCIL DISCUSSION e Mayor Obie suggested the discussion would proceed best if it was based on a motion. Ms. Wooten moved, and Mr. Hansen seconded, to adopt to forward to the voters Table 1 as presented which is revenue based on one-half of one percent income tax, a $5,000 income exclusion, and progressive tax credit. Several councilors expressed concerns about the CIP list of projects. Ms. Ehrman said the council must be careful about what is included in the list. She said the voters did not favor entrance beautification. She supports giving street overlays a priority. Mr. Miller pointed out that many projects can be included in the CIP list during the budget process. He thought the councilors should be frank and tell the voters about the budget process. Ms. Wooten said voters will want answers to such question as: Where will the 1 ibrary be? Ms. Schue said the income tax revenue for the CIP is replacing Federal Revenue Sha ri ng funds. Voters should be told that. They should also be told the City has not been taking care of capital assets at a replacement rate. She added tha t the counci 1 ca n a 1 ways lower the income ta x ra te. Mr. Hansen pointed out that funds from several sources may be received for the airport expansion. If that is the case, some of the revenue from the income - tax will not be needed for the airport. Mr. Holmer said dedicating revenue from the income tax to capital projects may present problems. There is a relationship between operating and capital expenses. Sometimes money spent for one will reduce the other. He sa i d a n income tax is a general tax and, therefore, should go into the General Fund. He supported the charter amendment for specific projects, but he also thought it should be available for operating expenses. Mr. Miller favors dedicated revenues. He noted that the proposed income tax will not fund all the capital needs of the city. He suggested the 1/2 percent income tax could be reduced to 1/4 percent in 25 years when the airport and 1 ibrary are paid for. He favored addressing immediate needs. Mr. Miller moved, and Ms. Bascom seconded, to amend the motion to provide for a reduction of 1/4 percent in the income tax in 25 years. Mr. Rutan would like to present a clear proposal and a price tag to the com- munity. Responding to a question from Ms. Schue, Mr. Wong said a reduction in the income tax could be included in the measure, but it would have an effect on revenue bonds. The reduction would have to take effect after the maturity of any bonds. It decreases the flexibility of financing plans, not only for the airport and the library but also for other projects for which the revenue e might be needed. Mayor Obie discussed ways of using revenue so that the reduction in 25 years e would not be disastrous. He thought the reduction would appeal to voters. Discussing the reduction, Mr. Holmer and Ms. Wooten said a reduction in 25 years will not affect the vote. Mr. Hansen thought the tax should be reduced when the airport and 1 ibrary are paid for. Ms. Ehrman said a reduction in the income tax was not brought up by her constituents. It wa s not a pri ori ty. Ms. Schue did not think a 1/4 reduction in 25 years would influence many people now. Ms. Bascom said people in this community are used to approving revenues for specific projects. She favored a reduction when the airport and library are built. The amendment failed, 3:5. Ms. Bascom, Mr. Miller, and Mr. Hansen voted for it. Ms. Wooten, Mr. Rutan, Ms. Ehrman, Ms. Schue, and Mr. Holmer voted against it. Mr. Holmer moved, and Mr. Rutan seconded, to amend the motion to delete the dedication to capital improvements. Mr. Holmer discussed the relationship between operating and capital expenses. He noted the library expansion will increase the operating expenses. Ms. Ehrman and Ms. Schue did not think the voters will approve an income tax e that is not dedicated to specific projects. Ms. Schue said she agreed with Mr. Holmer philosophically. Mr. Miller favored dedicated funds. The amendment failed, 1:7. Mr. Holmer voted for it. The motion carried unanimously, 8:0. Mayor Obie said the airport and the library should be included in the ballot measure. Discussing the charter amendment authorizing revenue bonds, Ms. Ehrman sug- gested the authorization be presented to the voters after the vote on the income tax. Mr. Gleason said the council may decide to use a different bond- ing method for each project. Ms. Schue agreed with Ms. Ehrman. Ms. Wooten did not want to submit a bonding authority for each project to the voters. Mr. Wong and Mr. Sercombe discussed various ways of presenting the amendments. Ms. Wooten moved, and Mr. Hansen, to hold a public hearing on Monday, September 23, 1985, on a charter amendment authorizing revenue bonds as well as a charter amendment limiting income tax rate and dedicating revenues. - Mayor Obie directed the staff to present all options concerning the charter e amendments to the council Monday night, September 23. The motion carried unanimously, 8:0. from Mr. Hansen, Mr. Sercombe said the council will not public hearing if it changes the proposal. p.m. Ra ri ck ) - - . M E M 0 RAN DUM e September 19, 1985 TO: City Council FROM: Warren G. Wong, Finance Director SUBJECT: Personal Income Tax INTRODUCTION For over three years, initially as the Financial Planning Committee and subsequently as a committee-of-the-whole, Council has reviewed and analyzed the City's operating and capital service systems and alternative revenue streams to support the systems. Early in 1985, the Mayor and Council adopted the Eugene Agenda, which included capital projects designed to support and enhance the Six Point Economic Diversification Program, Subsequent to that adoption, funding requirements for maintenance and upgrade of existing infra- structure (replacement of Federal Revenue Sharing Entitlement) and enlargement or replacement to two existing facilities were added to the Eugene Agenda. In the Spring of 1985, Council held a series of worksessions to review -the various capital projects. being discussed as part of the Eugene Agenda and various revenue streams that could be used to support this program, Council 4It formulated the following package as a result of these deliberations: A, Capital Projects included in proposed Eugene Agenda 1. Airport Terminal Expansion 2, Riverfront Research Park 3, Downtown Revitalization 4. Transportation Improvements to Industrial Areas 5, Entrance Beautification 6, Library Expansion 7. Central Area Swimming Pool 8, Capital Improvements Program (reolacement of Federal Revenue Sharing Entitlement supporting maintenance of existing infrastructure) B, Financing Source 1. Personal Income Tax on residents and non-residents In an effort to obtain community input and support of the proposed Eugene Agenda. Council conducted in excess of 50 meetings with citizens, from civic groups to ward meetings to a booth at the Lane County Fair. Responses from in excess of 1,800 individuals indicate strong support for the Airport Terminal and Library Expansions and the Capital Improvements Program and majority support for the imposition of a Personal Income Tax. Given public input and subsequent deliberations, Council is prooosing a ~ Personai Income Tax to support the-Eugene Agenda consisting of the Airport .., Terminal and Library Expansions and Capital Improvements Program subject to voter approval at the November 5, 1985 Special Election. ELECTION On the November 5 Special Election ballot, Council will place one or a '. . ') combination of the following ballot measures: 1. Charter Amendment restricting the City Personal Income Tax rate to 1/2% and use of revenue generated for capital expenditures including e the Capita 1 Improvements Program and debt service on the Airport Terminal and Library Expansions. 2, Charter Amendment establishing the City's authority to issue revenue bonds to be repaid with the proceeds of any tax, fee, charge or other revenue generated by the City. 3. Measures providing for general obligation (full faith and credit) backing to revenue bonds: *A. Airport Terminal Expansion -- $15.5 million 8, Library Expansion -- $8.8 Million *$15.5 million = $4.5 million user fee supported and $11.0 million income tax supported bonds, assuming worst case of only $1.6 in FAA grants. To place the ballot measures on the November 5 Special Election ballot, Council must past resolutions referring the measures to the voters and an ordinance calling for an election and placing the measure(s) on the Special Election ballot. . PERSONAL INCOME TAX To implement the City Personal Income Tax, Co~ncil must approve the attached ordinance which imposes a City of Eugene Personal Personal Income Tax. The effective implementation of the City Personal Income Tax is subject to -- voter approval of the charter amendment restricting the rate and use of the tax proceeds, The following is a general outline of the various provisions of the City of Eugene Personal Income Tax Act: 1. App 1 i cabil ity - A, On adjusted gross income, as defined by the Act 8. On residents and non-residents of the City of the Eugene, with application only to adjusted gross income of non-residents earned within the City corporate limits. 2. Rate - 0.5% of adjusted gross income 3. Credits - If the adjusted gross income is less than $5,000, the tax credit is equivalent to the amount of the tax; between $5,001 and $7,500, a decreasing credit schedule is applied to the tax liability, 4. Administration - Administered by the State of Oregon Department of Revenue. 5. Provisions - Consistent with and subject to update by the State of Oregon and United States Income Tax statutes and regulations. 6, Withholding - Employers within the City corporate limits will be required to withhold taxes from employees for transmittal to - the Department of Revenue, 7, Dedication - Revenue generated by this Act is dedicated to the administration of this Act and capital expenditures including any debts created by the Airport Terminal amd Library Expansions or implementation of the Capital Improvements Program. 8. Penalties and Interest - Provides for penalties and interest to be administered by the Department of Revenue. -- - COUNCIL ACTION Council will be acting on the following items: l. Resolutions #_____ referring ballot measures to the voters at the November 5, 1985 Special Election, 2, Council Bill #_____ calling for a Special Election on November 5, 1985 and referring ballot measures to the voters. 3. Council Bill #_____ enacting a City Personal Income Tax. cc: M. Gleason D, Wh it 1 ow G. Long Attachments - Public Information Program Final Tally Ballot Measure - Income Tax Limitations Ballot Measure - Revenue Bond Issuance . Ballot Measure -- General Obligation backing of revenue bond for Airport Terminal Expansion Ballot Measure -- Gene~al Obligation backing of revenue bond for Library Expansion Resolutions referring baJlot measure to voters - Ordinance calling for Special Election Personal Income Tax Ordinance Revenue/Expense Projection Tax Liability at varying taxable income levels NOTE: Some of the attachments may be distributed at your September 23 meeting. fnwgw725 . - M E M 0 RAN 0 U M -- September 20, 1985 TO: Dave Whitlow, Assistant City Manag~ FROM: Bert S. Teitzel, City Engineer ~~ 7 . SUBJECT: CONTRACT AWARD AND ASSESSMENT FOR PUBLIC IMPROVEMENT PROJECT ~.'- 85-23 Sanitary Sewer on Lone Oak Drive from Division Avenue pump station to Zona Avenue (Job #2152). This project was initiated in July, 1985 by a petition representing 85 percent of property owners. The City Council approved the project by Resolution No. 3931 on July 8, 1985, directing the Public Works Depart- me~t to prepare plans and specifications and authorizing the costs of the improvement to be assessed to properties within the improvement district in accordance with applicable sections of the Eugene Code, 1971. A 11 property owners \'1ithin .the assessment di stri ct of the above proj ect were notified of a hearing before the Hearings OJficial to consider ob- e jection. to the contract award and the proposed assessment. There were no requests to be heard and the hearing was canceled. The assessment was determined to have several errors and needs to be recalculated. The owners will be notified of the reevaluation and have an opportunity of another hearing. Proposed findings are attached. RECOMMENDED ACTION BY THE CITY COUNCIL: . The action should be to approve the project and to adopt the findings attached. e ~ e PROPOSED FINDINGS: 85-23 Sanitar sewers on Lone Oak Drive from Division Avenue Pum Station to Zona Avenue Job #2152 1. The project was initiated, advertised and bid in compliance with Section 7.165 through 7.185 of the Eugene Code, 1971. 2. Property owners proposed to be assessed had notice of the public hearing and reasonable opportunity to be heard as provided in the applicable sections of the Eugene code, 1971. 3. There were no requests for hearing before the Hearings Official, and it is recommended that the City Council approve the findings and to . , proceed with the project. ~ BID RESULTS: e 1. Wildish Corvallis Construction Co. $ 142,331.25 2. Eugene Sand & Gravel, Inc. $ 207,000.00 e , . MEMORANDUM - September 16, 1985 TO: Mayor and City Council FROM: Eugene Development Department SUBJECT: ELIMINATION OF DDD PROFESSIONAL TAX Background Through this year1s budget process, the Downtown Commission recommended the elimination of the professional tax from the Downtown Development District revenue base. The reduced revenue is to be offset by a voluntary reduction in the Eugene Downtown Association contract. That recommendation was included in the City Manager's budget proposal and was adopted by the City Budget Committee and the City Council in June. This change to the tax requires an amendment to the Eugene City Code. The Downtown Parking Program was adopted in 1973. It has been supported by three taxes: an ad valorem tax, a gross receipts tax, and a tax on professionals. The ad valorem tax-a-ssesse.s all property within the Downtown Development District, the gross receipts tax assesses all retail sales within the district, and the professional tax assesses each professional employed _ within the district. The public hearings before the City Council prior to ~ adoption of the program show that there was substantial opposition to the professional tax at that time. Evaluation Opposition to the professional tax continued, and it is perceived as unfair and detrimental to further development of the downtown as a professional office center. This situation threatens the goal of developing d6~ntown as a balanced retail, services, housing, and cultural center. In the background data, the Downtown Plan notes that the IIprofessional tax is difficult to administer and understand because of the definition of Iprofessional. III The pian text calls for an evaluation of the effect of the tax structure on existing uses and future deveiooment, and a cnange to the tax structure to be lIimplemented during the following buaget year.lI (Strategy 6,2, page 28.) Following that. the plan suggests a restructuring of the free parking program to reflect changes in land use and parking patterns. In evaluating and amending the tax structure, the Downtown Commission Degan with the Droressional tax. The Eugene Downtown Association supports the change, stating that the free parking is most critical for the retail community. An increase in professional office development aowntown is in the long-term interest of retail development. An inc~ease in office aeveiopment will create an increase in the retail customer base. The resultina sales ~ growth will enhance the ODD revenues through the qross receipts tax. Members ~ of the rea! estate inaustry advised tne commission that the professional tax was widely held to be unfair and that it had become so significant a fac~or tha~ it influenced the decisions or professionai firms to establish or relocate outside the district, Brokers stated that property in the district suffers a competitive disadvantage with similar sites outside the ODD, Professional offices are more "footloose" than retailers, since they are not e as dependent on traffic, visibility, and proximity to other complementary uses, In addition to this greater mobility, professional office has a broader array of location options than a retail store, The City Zoning Ordinance allows office use in zoning dis~ricts where retailing is prohibited, and encourages appropriate mixing of residential and professional buildings in mixed-use and transitional areas. There is limited information readily available to demonstrate the degree to which the professional tax may have affected office development in the downtown. Factors other than the tax structure may be at work as wel,. However, the revenue history of the ODD does show a marked decline in the number of orofessionals registered in the down~own, Their number peaked in FY 79-80 at 394, In FY 83-84, that number had declined to 351, The tax contributions by professionals to the district declined by more than 15 percent over that period. Compare that with the downtown retail trade, The number of registered non- professional accoun~s peaked in FY 78-79 at 246. By FY 83-84, the number had declined to 204, but the revenue generated had increased by 2.6 percent. This suggests a recovery in the re~ail sector downtown, with fewer but stronger businesses, A review of building permit valuation data shows a significant imbalance in activity in and out of the district. There has been a total of $15 million in office development activity, including new construction, remodels, and. additions, frem the fall of 19~1 to the. spring ~f 1985, Of that total, only e 5.6 percent has occurred within the ODD, and none of that has involved new cons~ruct~on, It should be noted that the proposed elimination of the professional tax is the first major step in a restructuring of the downtown parking plan. as called for in the Downtown Plan (Strategy 6,4, page 28). The additional changes are sCheduled to begin with the FY 86-87 budget. In the intervening year, professionals will continue to contribute to the Downtown Develooment District through the ad valorem tax and payment of rent, which constitutes 40 percent of the projected revenue for next year, Retailers ana other non-professionals will continue to pay both the ad valorem and gross receipts tax, The district will continue to provide free parking for both grouos, and promo,-ionai ac,-ivities which primariiy benefi.. the retaiiers. Recommendation The staff ane City Attorney have oreoared the a~tached findings ana ordinance cnanges. and the Downtown Commission recommends ~ha~ the City Councii review and approve the changes, Action Ameno the cugene City Code to eliminate the profeSSional ~ax from the Downtown Oeveiooment Dis~rict, - SL:ss/0539E ecsiptax At't.acr1r.1en-:.s < ,- ~ MEMORANDUM ~ e September 16, 1985 TO: Mayor and City Council FROM: Eugene Development Department SUBJECT: SUSPENSION OF PARKING FEES FOR THE EUGENE CELEBRATION Background In anticipation of large crowds again this year, the Eugene Celebration intends to provide free parking for Celebration participants, It is the intention of the Eugene Celebration Steering Committee to again use the approximately 950 available spaces in the Performing Arts Center and Parcade parking garages. The Council authorized suspension of fees for the Celebra- tion the last two years, The Celebration Steering Committee and the Downtown Commission recommend suspension of fee~ for the Celebration.- Staging of this . 4 year's celebration will occupy approximately 300 surface lot spaces, authorized by the Downtown Commission. The Eugene City Code gives administrative authority to the City Manager to establish the .collection of parking rates within a range set by Council action. The code also provides the City Manager with the authority to waive - all or part of the established charges under cer~ain circumstances, but it does not specifically cite City-sponsored events such as the Celebration. To eliminate annual review by the Council, the attached code revision was drafted by the City Attorney, The revision provides the City Manager with the .author- ity to waive fees for events such as the Celebration. Action The City Council is requested to consider a motion to amend the Eugene City Code to allow the City Manager to waive parking fees for City-sponsored events. SL:ss/0714S ecslcel Attachments' - - ,'. .-. ". -- .. -- --- - .- ,.. -.. .~ . -'" . ..- -/ e MEMORANDUM SePtember 19, 1985 TO: City Council FROM: Warren G. Wong, Finance Director SUBJECT: Personal Income Tax I NTRODUCTI ON For over three years, initially as the Financial Planning Committee and subseauently as a committee-or-the-whole, Council has reviewed and analyzed the City1s operating and capi~al service systems and alternative revenue streams to support the sys~ems, Early in 1985, the Mayor and Council adopted the Eugene Agenda, which included capital projects designed to support and ennance the Six Point Economic Diversification Program. Subseauent to that adoPtion. fundina reauirements for maintenance and uoarade of existina infra- structure (repla~eme~t of Federal Revenue Sharing En~Ttlement) and eniargement or replacement to two ~xisting facilities were added to the Eugene Agenda. .. In the Spring or 1985, Council held a series of worksessions to review the various capit~l project$ being discussed as part of the Eugene Agenda and various revenue streams that could be used to support this program, Council e formulated the fOllowing package as a result of these deliberations: A, Capital Projects included in proposed Eugene Agenda 1. Airport Terminal Expansion 2, Riverfront Research Park 3, Downtown Revitalization 4, Transportation Improvements to Industrial Areas 5. Entrance Beautification 6. Library Expansion 7, Central Area Swimming Pool 8, Capital Improvements Program (replacement of Federal Revenue Sharing Entitlement supporting maintenance or existing infrastructure) B. Financing Source 1, Personal Income Tax on residents and non-resiaents In an effort to obtain community input and support or the proposed Eugene Agenda. Councii conducted in excess of 50 meetings with citizens. from civic groups to ward meetings to a booth at the Lane County Fair, Responses from in excess of 1.800 individuals indicate strong support for the Airport Terminal and Library Expansions and the Caoital Improvements Program ana majority suoport for the imposition of a Personal Income Tax, Given ~ublic input ana suDseauent deliberations. Council is orocosine a Dersonai Income Tax to SuPDOrt the Euaene Aaenaa consistina of the Airport ~ Terminal and Library Exoanslons and CaDital~ImDrovements P~ogram subject to ~ voter a~oroval at the November 5. 1985 Special Election, ELECTICN On the November 5 Soecial Election ballot, Council will place one or a . ~... . . -....--,.. '-. ." .,,- ......-..,.~_.---_._-- .--+.~ _ ".' ..-..---.--.-... -_.- .". .-.--. "'--.---'----"-'---'-"-" -. -'---' .",.-.,--- --..--., .-. "'- z- .' combination of the following ballot measures: l. Charter Amendment restricting the City Personal Income Tax rate to e 1/2% and use of revenue generated for capital expenditures including the Capita 1 Improvements Program and debt service on the Airport Terminal and Library Expansions, 2, Charter Amendment establishing the City's authority to issue revenue bonds to be repaid with the proceeds of any tax, fee, charge or other revenue generated by the City. 3. Measures providing for general obligation (full faith and credit) backing to revenue bonds: *A. Airport Terminal Expansion -- 515.5 million B. Library Expansion -- $8,8 Million *$15.5 million = $4.5 million user fee supported and $11.0 million income tax supported bonds, assuming worst case of only $1.6 in FAA grants. To place the ballot measures on the November 5 Special Election ballot, Council must past resolutions referring the measur~s to the voters and an ordinance calling for an election and placing the measure(s) on the Special Election ballot. PERSONAL INCOME TAX , .. , '.' ;, To imp I ement't.he City Personal. Income Tax, Council must approve the attached ordinance which imposes a City of Eugene Personal Personal Income Tax. The effective implementation or the City Personal Income Tax is subject to e voter approval of the charter amendment restricting the rate and use or the tax proceeds. The following is a general outline of the various provisions of the City of Eugene Personal Income Tax Act: l. App 1 i cabil ity - A, On adjusted gross income, as defined by the Act B, On residents and non-residents of the City of the Eugene, with application only to adjusted gross income of non-residents earned within the City coroorate limits, ., Rate - 0,5% of adjusted gross income ,-. 3, Credits - If the adjusted gross income is less than 55,000, the tax credit is equivalent to the amount of the tax; between $5.001 and S7,500, a decreasing credit schedule is applied to the tax 1 i ab i 1 ity , 4. Administration - Administered by the State of Oregon Department of Revenue, 5, Provisions - Consistent with and subject to uodate by the State of Oregon and United States Income Tax statutes and regulations. r Withholding - Emoloyers within the City corporate limits will be o. reauired to withhold taxes from empioyees for transmittal to the Department of Revenue, e ; . Dedication - Revenue generated by this Act is dedicated to the administration of this Ac~ and capital expenditures inCluding any debts created by the Airport Terminal amd Library Expansions or implementation of the Capital Improvements Program, .,. .: e 8, Penalties and Interest - Provides for penalties and interest to be administered by the Department of Revenue, COUNCI L ACTION Council will be acting on the following items: l. Resolutions # referrina ballot measures to the voters at the - ~ November 5, 1985 Special Election. 2, Council Bill # _____ calling for a Special Election on November 5, 1985 and referring ballot measures to the voters. 3. Council Bill #_____ enacting a City Personal Income Tax, cc: M. Gleason D, \.Jh it i ow G, Long Attachments - Public Information Program Final Tally Ballot Measure - Income Tax Limitations Ballot Measure - Revenue Bond Issuance Ballot Measure -- General Obligation backing of revenue bond for Airport Terminal Expansion BaYlot Measure -- General Obligation backing of revenue bond for Library Expansion e Resoiutions referring ballot measure to voters Ordinance cailing for Soecial Election Personal Income Tax Ordinance Revenue/Exoense Projection Tax Liability at varying taxable income levels NOTE: Some of the attachmentS may be distributed at your September 23 meeting, fnwgw725 . e .. e ORDINANCE NO. AN ORDINANCE CONCERNING OFF~STREET PARKING FACILITY FEES; AMENDING SECTION 5.285 OF THE EUGENE CODE, 1971, AND DECLARING AN EMERGENCY. THE CITY OF EUGENE DOES ORDAIN AS FOLLOWS: Sect i on 1. Subsections (5) and (6) of Section 5.285 of the Eugene Code, 1971 are amended to read and provide; 5.285 Charges for Off-Street Parking. (5 ) Except for the airport as defined in section 2.415 of this Code, the following minim~~ and maximum charges are hereby established for off~street parking facilities provided by the city {'6~be~eiiee~4~e-daR~a~J tst~6f,~.tl'\e~y.ea....-: de~ ,;g"a t)e8.-:t:in~eS~ ~ ee Rel'!w;, ~.e,:, 6~pr"ess,,- .'1".p~e'lt 'idee} . The charges e for a specific facility or part thereof to be established by administrative action of the city manager except he may not establish the charges for parking facilities within the Downtown Development District without first receiving the recommendation of the Downtown Commission. {l9S2 ~9S3 1:984 } {$8~25:----~$8:25} $0.25 Hourly Rates {t6 ee} to {8~48..-~~..--8~45} 0.50 {$t:88-~-~~~$t~88} $1.00 Oa il y* {ee t:o} to {e-e8-------2-88} 2.50 .' . . ....,.. ., .' Special Event** {$t~88~....~..-$t~8e} $1. 00 {~6} to {2~a8} 2.00 ~.1onthly Permit {i6;8e~~--..-i6~e8} 16.00 lee ee} to {48~98....-..:-45~8B} 50.00 e *7 a.m. to 6 p.m. except Sundays and Holidays. **After 6 p.m. any day of the year and all day Sundays and holidays notwithstanding other provisions of this chapter. ^ . ' . - (6) The city manager may: e (a) Waive all or part or the charges established in subsection (5) of this section for persons who ride~share, carpool or ride motorcycles and park them in designated spaces, for physically disabled persons, for participants in special events of community interest, for city sponsored events, for persons required to park at city hall in order to perform their official duty or for persons obligated under a contract to per~ form services at city hall when the cost of such parking would be passed on to the city as part of the contractual obligation to pay for the services; and (b) Collect all charges on an annual basis or any part thereof. Section 2. That the matters contained herein concern the public welfare e and safety and therefore, an emergency is hereby declared to exist, and this Ordinance shall become effective immediately upon its passage by the City Council and approval by the Mayor. Passed by the City Council this Approvea by the Mayor this ____ day of , 1985 day of , 1985 City Recorder Mayor e Ordinance ~ 2 - -- , ...- e tJi 11 i ums Baker'! (SV 85-3) Assessor's Map 17-03-33-3 2 Loc~tion: ~oss Street from East 13t~ Avenue south 400.2 feet Recuests vacation of an 80-foot-wide public right-af-way. Existing utilities to be relocated at Joolicant's exoe~se ~etenti on: ~~one ~;.- I i · 300' J J '~ I~ / < I I .I I e East 13th Avenue ~ 1000 LU 8300 ClJ I.... ...:. , .,-,",'." .... ':-,->:-:; .;..J ..:,.,.:., V') '... , o ro >... ~ i 1<< :3 1 1 ~JJa ~ii< 8200 1 ~I Area of 80' 8100 Request .;..J -'-' ClJ , (jJ ClJ (jJ !.- .j..l , .;..J ClJ .;..J V') - t"5 1) V') tas L th AvenlJe ~ ~ - ;:;:;H[E~ ~ ~ ~ I ! -Bel e ~t--: :::! 1~61 i L ~ - I > I It=J 0 I r-1 r----i I. I I , 1 ,~b , ~ - : M [ M 0 RAN DUM - September 20, 1985 TO: Mayor and City Council FROM: Micheal D, Gleason, City Manager RE: CITY COUNCIL MEETING SCHEDULE FOR 1985 AND 1986 Staff is suggesting some changes to your remaining meeting schedule for 1985, October - at this time, there does not appear to be a need to hold a City Council meeting on October 16 (Wednesday), Therefore, unless an emergency arises, we suggest that the October 16 meeting be canceled, November - at this time, only one Monday night meeting is scheduled for November (November 25). If there is a need for an additional night meeting, we may need to hold that meeting November 18, so. please tentatively hold that evening open. December - at this time, there are two meetings scheduled in December (December 9 and 11), Since a quorum of the Council will be unavailable those days.due to the National League of-Cities conference in Seattle, we are suggesting that. these meetings/p cc,i e rescheduled to December 14 and 16, Staff is also requesting approval of the 1986 City Council meeting schedule, Attached is the proposed schedule, It has been developed using the same guidelines as this year1s schedule, Staff requests approval of the meeting schedule so that items can be placed on agendas for next year, . - ,. d. .... , 1986 EUGENE CITY COUNCIL MEETING SCHEDULE ~ SUN MON TUE WED THU FRI SAT SUN MON TUE WED THU FRI SAT 1234 12345 5 @ 7 @ 9 10 11 6 7 8 i 10 11 12 JAN 12 *@ 14 ~ 16 17 18 JULY 13 i" 4 15 6 17 18 19 19 20 21 ? 23 24 25 20* 1 22 ?3 24 25 26 26 @ 28 9 30 31 27 2 29 0 31 1 1 2 2 3 4 5 6. 7 8 345 678 9 9 *~ 11 ~ 13 14 15 10 *@12@141516 FEB 16** 7 18 9 20 21 22 AUG 17 18 19 20 21 22 23 23 ,25 27 28 24 25 26 27 28 29 30 31 1 123456 2 3' 4 5 6 7 8 7 iID 9 ~ 11 12 13 MAR 9 *~ 11 ~ 13 14 - 15 SEP 14 15 16 18 19 20 16 17 18 19 20 2122 21 @ 23 24 25 26 27 _ 23 24 25 26 27 28 29 28 29 30 .~ 30 31 . 12345 1234 6 7 8 j~ 10 11 12 5 6 7 ~ 9 10 11 APR 13 *@ 15 6 17 18 19 OCT 12 *@ 14 16 17 18 20 21 22 ~ 24 25 26 19 20 21 23 24 25 27 @ 29 30 26 @ 28 ?Q 30 31 1 2 3 1 4 5 6 7 8 9 10 2 3 4 5 6 7 8 MAY 11 *@13.~' 15 16 17 NOV 9 *@11U131415 18**Q}D 20 22 23 24 16 17 18 19 20 21 22 25 26 27 8 29 30 31 23 @ 25 2 27 28 29 30 1 2 3 4 5 6 7 ~ 2 3 456 8 '([) 10 ~l 12 13 14 7 ~ 9 <l]) 11 12 13 JUN 15 16 17 19 20 21 DEC 14 15 16 17 18 19 20 22 @ 24 5 26 27 28 21 22 23 24 25 26 27 29 30 28 29 30 31 - *Indicates 5:00-7:15 p.m, dinneriwork session prior to City Council meeting at 7:30 p,m. **Indicates Quarterly Process Session