Corte Madera Sales Tax Measure B
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1 Corte Madera Sales Tax Measure B JANUARY 16, 2018 PRESENTED BY: TODD CUSIMANO, TOWN MANAGER DARIA CARRILLO, FINANCE DIRECTOR PETER BROWN, PUBLIC WORKS DIRECTOR
2 SALES TAX MEASURE BACKGROUND In 2013, the Town Council placed a ½ cent sales tax measure on the ballot to improve the Town s lack of reserves and fund capital improvement projects (refer to meeting minutes) On November 5, 2013, Corte Madera voters approved the ½ cent Measure B by 68% Took effect on April 1, 2014 and expires on April 1, 2020 (six years) Expenditures are reviewed annually by the Sales Tax Citizens Oversight Committee. The Committee annually reports on the expenditure of the Measure B funds. See Committee reports on Town website: Tax-Citizens-Oversight-Committee
3 SALES TAX MEASURE FACTS Annual ½ cent revenue is approximately $2,500,000 and is locally controlled The anticipated revenue for the six year term of the measure is approximately 15,000,000. To date (January 1, 2018), the sales tax measure has generated $8,919, $2,370,879 has been spent within the approved priority categories and confirmed by the Sales Tax Oversight Committee 2. $1,700,000 has been set aside for the Sales Tax Contingency Reserve (Pending Council Approval at end of fiscal year) 3. $4,848,268 is available and currently approved to be spent on Town Capital Improvement Projects in the immediate near future for Fiscal Years and 18-19
4 SALES TAX RATES IN MARIN COUNTY AS OF JANUARY 2018 State Sales Tax Rate Sales Tax Measure Rate 7.250% Marin County: Marin Parks/Open Space/Farmland Preservations Tax 0.25% Sonoma Marin Area Rail Transit District Tax 0.25% Transportation Authority of Marin Tax 0.50% Marin County Sales Tax Rate 8.250% Corte Madera 0.50% 8.750% Fairfax 0.75% 9.000% Larkspur 0.75% 9.000% Novato 0.25% 8.500% San Anselmo 0.50% 8.750% San Rafael 0.75% 9.000% Sausalito 0.50% 8.750% Other Bay Area Total Sales Tax Rates as of October 1, 2017 Albany Belmont Healdsburg 9.750%.50% local sales tax 9.250%.50% local sales tax 8.625%.50% local sales tax
5 TOWN COUNCIL SPENDING PRIORITIES The primary purpose was to meet the Town s needs in the following areas: 1. Restore the Town s General Fund Reserves 2. Flood Control and Storm Drainage 3. Maintain and rehabilitate local roads 4. Senior and Youth Programs 5. Safe Routes to Schools 6. Disaster Preparedness Proposed Scope of Spending (Inclusive) 1. Multimodal Transportation Improvements 2. Flood Control and Related Infrastructure 3. Community Programs (Senior, Youth) 4. Town Reserves/Buildings 5. Emergency 911 Police and Fire 7. Fire Prevention
6 Historical Data of Sales Tax Measure B * Beginning Balance 0 534,848 3,065,872 4,614,897 6,004,124 Revenues 534,848 2,531,023 2,578,647 2,470, ,766 Expenditures Safe Routes to School , ,647 91,603 Fire Suppression Equipment ,121 22,677 0 Disaster Preparedness 0 27,417-7,774 Flood Control , , ,150 Streets ,214 14,985 8,795 Senior and Youth Programs 5,847 Parks and Landscaping Vehicles and Equipment 89,237 87,413 Total Expenditures 1,029,622 1,081, ,621 Ending Balance 534,848 3,065,872 4,614,897 6,004,124 6,548,269 * as of 1/9/2018
7 FUNDING SOURCES FOR CAPITAL PROJECTS FY Adopted Budget Revenue FY Adopted Budget Expenditures Traffic Improvement fund 77,000 25,000 GAS Tax , ,000 AB1600 Street Impact Fees 200, ,000 Transportation Authority of Marin 640, ,000 Recreation Facilities Fund 0 100,000 Measure A Parks 75, ,673 Capital Improvement Fund 535, ,700 Storm Drainage Tax 663,000 1,190,000 Corte Madera Sales Tax 2,550,000 5,460,347 TOTAL: 4,972,000 8,818,720 Note: Corte Madera Sales Tax includes $30,000 for Senior Programs and $20,000 for Disaster Preparedness
8 FY STORM DRAINAGE SPECIAL TAX FUND Adopted Budget Actuals as of Beginning Balance 693,919 Revenue Storm Drainage Tax 658, ,232 Investment Earnings 5,000 1,319 Total Revenue 663, ,551 Expenditures Golden Hind/Cay Passage 40,000 32,319 Marina Village Improvement 120,000 7,802 Corrugated Pipe Replacement 75,000 Emergency Drain Repairs 75,000 3,535 Cathodic Protection Program 10,000 7,200 Golden Hind Storm Drain, Pump Station, Slotted Drain 750, ,187 El Camino Storm Drain Replacemen 120,000 Total Expenditures 1,190, ,042 Ending Balance 166,919 3,509
9 Capital Improvement Projects and near-term uses of Sales Tax Revenue Intergenerational Center, Senior and Youth programs ($160,000) Circulation improvements to Sanford, Casa Buena and Meadowsweet ($800,000) Pavement maintenance improvements throughout Town ($1,000,000) Street, curb, gutter and sidewalk improvements ($1,000,000) Drainage repairs and improvements ($3,000,000) Circulation improvements throughout the Paradise Drive and San Clemente corridors ($3,000,000-$7,000,000 depending on ultimate solution) TamalVista slurry seal, pedestrian safety crossings, bike lane improvements and restriping plan ($1,000,000). Nellen, Wornum, and Fifer Central Marin Gap Closure Project ($1,000,000)
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13 0 10' 20' 1750 Bridgeway, Suite B208 Sausalito, CA (415) TOWN OF CORTE MADERA SANFORD STREET AT CASA BUENA DRIVE CONCEPT 1 REVISIONS 12/21/17 SEE SHEET P-1 1 OF 3
14 0 10' 20' 1750 Bridgeway, Suite B208 Sausalito, CA (415) TOWN OF CORTE MADERA SANFORD STREET AT CASA BUENA DRIVE CONCEPT 2 REVISIONS 12/21/17 SEE SHEET P-2 2 OF 3
15 0 10' 20' 1750 Bridgeway, Suite B208 Sausalito, CA (415) TOWN OF CORTE MADERA SANFORD STREET AT CASA BUENA DRIVE CONCEPT 3 REVISIONS 12/21/17 SEE SHEET P-3 3 OF 3
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18 DECISION MATRIX Renew Sales Tax Measure No Yes Allow Sales Tax Measure to Expire in April, 2020 Renew in 2018 Confirm Sales Tax Rate Renew in 2020 Confirm Sales Tax Rate Confirm Length of Sales Tax Measure Confirm Length of Sales Tax Measure
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