Page 55 - Watauga FY21 Budget

BUDGET OVERVIEW

Watauga Crime Control and Prevention District Sales Tax Revenue - A ½%
share of local taxable sales are remitted by merchants to the State Comptroller’s
Office and then distributed to the City on a monthly basis. This represents
approximately 99% of total revenue for the Watauga Crime Control and
Prevention District Fund. Sales tax projections for 2020-21 are expected to
decrease 10% from FY2019-20 receipts.

Under Local Government Code Chapter 363, voters approved this tax for a five-
year period, with an effective date of July 1, 1996. The District was again
approved in 2001 for a ten-year period. An extension for another ten-year period
was approved by voters in November 2010. Such funds can only be used to add
officers and purchase additional supplies and equipment for law enforcement
purposes. This Fund is administered by a Board of Directors, which is currently
made up of the Mayor and all Council Members.

Library Donations – Each month, citizens are given the opportunity to donate
$1 when paying their utility bill to the City. Funds are used to purchase additional
library supplies such as books, audio and videotapes, periodicals, and other
types of supplies. Projections are based on historical trend of donations. Donated
revenues make up approximately 98% of the Library Donation Fund’s total
revenues. The City has seen a decline in donations over the past several years.

Municipal Court Security Fee – This fee was adopted on April 26, 1999 under
the provisions of the Code of Criminal Procedures, Section 102.017, by
Ordinance 910. The Ordinance provided for the collection of $3 from defendants
convicted of a misdemeanor offense. The fee was increased to $4.90 during the
2020 Legislative Session under SB346. Funds can only be used for purposes
that provide security for the operations of the municipal court. Projections are
based on traffic citation projections. This revenue source is 100% of the
Municipal Court Security revenue stream.

Municipal Court Technology Fee – This fee was adopted on September 27,
1999 under the provisions of the Code of Criminal Procedures, Section
102.0172, by Ordinance 945. The Ordinance provides for collection of $4 from
defendants convicted of a misdemeanor offense. Funds can only be used for
purposes that provide or maintain technological enhancements for the operations
of the municipal court. Projections are based on traffic citation forecasts. This
revenue source is 99% of the Municipal Court Security revenue stream.

Truancy Prevention Fee – This fee was established in September 2008 under
the provisions of the Code of Criminal Procedures, Section 45.056, by Ordinance
1352 and modified in 2020 to change the name to Truancy Prevention with
SB346. Under this provision, the fee was authorized by vote of the City Council
to employ a Juvenile Case Manager to handle cases involving juveniles. The City
collects $5.00 for each violation, except parking, to support the Truancy
Prevention.

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