Page 60 - CityofSouthlakeFY26AdoptedBudget

based revenue streams into a single fund. Under
the provisions of the bill, as of May 1, 2025, all new Special Revenue Funds
court cost revenues are deposited into this newly Expenditure Highlights
established consolidated court fund.
Given the effective date of the legislation and to Hotel Occupancy Tax Fund
ensure proper use of available resources, the City Item Expenditure
will continue budgeting expenditures from the
separate Court Security and Court Technology All Employees -
2% - 4%
Funds until their balances are fully expended. Pay Adjustment - Merit Performance-Based
Once those fund balances are expended, the Adjustment
City will begin budgeting eligible court-related Health Insurance 5% rate increase
Budget Overview
expenditures from the new consolidated fund in Capital Projects Cash
accordance with state law. This transition strategy Funding Transfer $200,000
ensures responsible stewardship of available
dollars while maintaining compliance with Holiday Season $125,000
legislative requirements. Enhancements

Hotel Occupancy Tax. The Hotel Occupancy Tax Park Dedication Fee Fund
is authorized under the Texas Tax Code, Chapter Capital Projects Cash $300,000
351. The City of Southlake adopted Ordinance No. Funding Transfer
769 in February 2000, levying a 7% tax on room Police Services Fund
receipts. The tax on hotel rooms is providing the
revenues to the City in this category. Revenues Narcotics Investigator $2,900
Training
are estimated at $2,725,000, an increase of 10.2%
compared to the prior year adopted budget.
Drug Take Back $2,000
Program
Total planned expenditures for this fund are
$1,451,896 and new items are detailed in the
expenditure highlights table on the pages of this Narcan $3,080
subsection. Transfers to other funds total $717,750, Public Art Fund
including the indirect transfer to the General Fund Capital Projects Cash
and a transfer to the Public Art Fund. Funding Transfer $300,000
Reforestation Fund
The ending fund balance is projected at $5,156,601.
Annual Tree Planting
& 2026 Tree Planting $69,800
Library Donations. Staff is anticipating Initiative
approximately $4,700 in donations/interest and
$8,000 in expenditures will be for library special Red Light Camera Fund
projects, which are often defined by the donor. Citywide Striping $50,000
Ending fund balance is projected at $13,005.
Storm Water Utility Fund
Park Dedication Fees. This special revenue fund Stormwater $16,000
accounts for funds from park dedication fees on Management Plan
new development. Use of park dedication fees Capital Projects Cash $500,000
is restricted to park improvements and primarily Funding Transfer
used for capital expenses. A transfer of $300,000
60 FY 2026 City of Southlake | Budget Book FY 2026 City of Southlake | Budget Book 61