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HomeMy WebLinkAbout11122024 Tom Tougas Laydown Bed Tax SurpriseL �, J 0,� I 1 b24( -q Surprised Tom Tougas Nov. 1124 In 2024 We are having the Biggest Revenue Year Ever for the City Of Seward, Sales Taxes are the Highest EVER, Bed Taxes are at record levels, Investment Income is Huge and the City's Cash and investment account is at $59,317,386. (CityACFR 12/31/23 Page 38) At 4% the Interest income on $59 million is $2,360,000. 1 realize that only about $14 million is General Fund Investments so at 4% that's $560,000. So I thought we would be in for a peaceful Winter and Budget cycle. The November SURPRISE was when the administration proposed to DOUBLE the Bed tax. We are Confused and asking WHY? Since 2018 the city Revenue from the Bed Tax has gone from $556,000 to $840,000 in 2023. Where does that $$ go? 29 years ago we voted for this Bed Tax because we were told that 50% of it would go to Marketing at the Chamber and 50% would be used to Fund Infrastructure projects in Water, Sewer and Electric. As far as I know these funds have never been used for infrastructure projects but annually these funds have been swept into the Investment account. This is part of the Reason that the account is Over $59 million. In the 511 WHEREAS, the administration says that these new funds will be used for "Destination Marketing" "Infrastructure" and other general services. I understand that the City has not been using the full 2% for funding the Chamber so why do they now say that they will Double it? I estimate that around 3 million has been collected over the last 29 years for the other half but not been spent on the infrastructure but instead ended up in the Investment fund in New York. Unfortunately, Seward has a History of passing utility rates increases and taxes at budget time and telling the public that they will be used for infrastructure upgrades SO the Rates Go Up but the work never gets done. Locals get stuck with higher utility bills but the revenue ends up in the Investment Fund. I couldn't understand WHY the administration wanted to double the Taxes until I got to Page 97 of the Proposed Budget. The Proposed Budget for Sales Tax is $850,000 Less than 2023 actual and at least $1,400,000 less than 2024 actual. (we should have the 3rd Quarter actuals from the Borough this week to firm up that number.) To be Conservative if we add just the $836,000 which is the 2023 actual its more than the $694,533 in the proposed Doubting of the Bed Tax. If we just put Real (but extremely conservative Numbers in the Budget the "Crisis "goes away. Also, on page 95 it says that investment income in 2023 was$579,365 and in the first 6 months of this year investment income is $1,359,899. Why is the Budget for 25 and 26 $260,000 for interest income. What is the Largest Hotel in Seward? It's Windsong on Exit Glacier Road, it twice as big as the Harbor 360. Why? They have a 3% Borough sales Tax. We have11 % Now and 15% if this Passes. That's a $40 to $60 per summer room rate difference. For a Bus Group of 25 to 30 rooms that's $1200 to $1600 difference just in the Tax. The Group operators always want me to lower my rate by $50. Per room to make up for the Tax Difference. If this passes it sends a Clear Message that the city wants all future investment outside the city limits. What is the message that the Council is sending? At the Post Office yesterday a nightly rental operator told me that "Its to Punish the Nightly rental operators" Others have told me that its about communicating to Royal Caribbean that they want the ships to come but they don't want the passengers to stay in town? I've also heard that its to preempt a decision by the Kenai Peninsula Borough implementing a Borough wide Bed Tax. When this came up last summer at the Borough assembly the Mayor Tabled the resolution and appointed a "Tourism Working Group" to discuss the options and particularly the inequities between the cities that have Bed taxes and the others in the Borough. I have been appointed to this working group, We haven't even met yet. I think this is going to be a Very Long Process. I will keep the Council Posted on the developments as they occur. To Raise Taxes now because of a CRAZY proposal at the KPB that was tabled at the first meeting because of strong opposition is irrational. Unfortunately, there has been No Communication between the City and the Lodging industry about the impact this will have on our businesses and the message this sends to the Visitor operators. We have a wonderful situation here in Seward, I'd hate to have this tarnish our reputation. Tom Year 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 est 2025 11/12/24 Seward: Sales & Bed Tax History Report 2010 - 2024 CitySalesTax CitySalesTax 3%Surplus Rev4%Actual Budget Surplus4% intoGF A C D E 3,742,751 3,807,000 (64,249) (48,187) 4,147,010 4,026,000 121,010 90,758 4,189,330 4,165,000 24,330 18,248 4,583,057 4,544,632 38,425 28,819 4,535,707 4,345,549 190,158 142,619 4,883,996 4,909,151 (25,155) (18,866) 5,004,992 4,958,689 46,303 34,727 5,160,344 4,900,000 260,344 195,258 5,326,427 5,300,000 26,427 19,820 5,674,689 5,350,000 324,689 243,517 3,805,487 5,523,175 (1,717,688) (1,288,266) 6,861,114 5,602,000 1,259,114 944,336 7,635,648 6,000,000 1,635,648 1,226,736 7,856,783 6,500,000 1,356,783 1,017,587 8,100,000 6,500,000 1,600,000 1,200,000 8,100,000 7,020,000 1,080,000 810,000 2025 8,100,000 8,100,000 0 0 proposed Bed Taxes Bed Taxes 4% Bed Tax Actual Budget Surplus F G H 328,396 302,600 25,796 334,824 308,652 26,172 380,210 340,000 40,210 408,256 350,000 58,256 421,981 385,000 36,981 458,605 388,850 69,755 505,845 414,996 90,849 520,907 420,000 100,907 556,065 525,000 31,065 591,674 500,000 91,674 217,434 644,000 (426,566) 713,633 673,175 40,458 804,511 675,000 129,511 840,428 725,000 115,428 840,000 725,000 115,000 840,000 694,533 145,467 (50%) 840,000 840,000 Unaudited -for discussion Total4% Sales Total4% Sales & Bed Tax & Bed Tax %Actual Actual Budget vs Budget I J K 4,071,147 4,109,600 100.9% 4,481,834 4,334,652 96.7% 4,569,540 4,505,000 98.6% 4,991,313 4,894,632 98.1% 4,957,688 4,730,549 95.4% 5,342,601 5,298,001 99.2% 5,510,837 5,373,685 97.5% 5,681,251 5,320,000 93.6% 5,882,492 5,825,000 99.0% 6,266,363 5,850,000 93.4% 4,022,921 6,167,175 153.3% 7,574,747 6,275,175 82.8% 8,440,159 6,675,000 79.1% 8,697,211 7,225,000 83.1% 8,940,000 7,225,000 80.8% 8,940,000 7,714,533 86.3% 8,940,000 8,940,000 100.0% 3% Sales & Bed Tax Surplus L (22,391) 116,930 58,458 87,075 179,600 50,889 125,576 296,165 50,885 335,191 (1,714,832) 984,794 1,356,247 1,133,015 1,315,000 Unassigned GF Cash Balance @ YE (3-6 mos) M 3,510,000 4,827,000 5,948,459 4,698,970 4,718,517 4,873,463 4,600,000 6,116,451 7,000,000 9,764,406 11,304,000 11,133,749 13,057,146