Measure S Sales Tax Fiscal Accountability
Measure S is a general sales tax measure approved by the South Lake Tahoe voters during the November 3, 2020 election. This one percent sales tax took effect on April 1, 2021 increasing South Lake Tahoe's sales tax rate from 7.75 percent to 8.75 percent.
The California Department of Tax and Fee Administration issued a Special Notice with information regarding the new Sales and Use Tax rates operative April 1, 2021.
FISCAL ACCOUNTABILITY AND FINANCIAL REPORTING
To ensure that Measure S funds are being spent as promised, the City of South Lake Tahoe provides fiscal accountability measures including public disclosure of all spending, annual independent financial audits and performance reports. All money is exclusively used by the City in South Lake Tahoe and cannot be taken by the county, state, or federal government. Measure S sales tax is projected to generate between $7.6M and $8.0M annually for the next five years.
In March 2023, City Council adopted the 2023-2028 Strategic Plan. The Measure S funded projects listed below are in accordance with the Strategic Plan and serve the purpose of improving the community of South Lake Tahoe.
How are Measure S funds contributing to the community?
Fiscal Year 2023-2024:
PRIORITY - FIRE PREVENTION
Project #1: Fire Station II Rehabilitation &Staffing
$500K is budgeted for Fire Station II Rehabilitation set-aside and $1.1M for seven (7) Firefighters previously funded by SAFER grant.
Project #3: Fuels Reduction Program
$127K is budgeted for South Shore Fuels Reduction Program staffing.
PRIORITY - EMERGENCY RESPONSE
Project #1: Public Safety Radio System Replacement
$555K is budgeted for financing of the emergency communication system utilized by Fire, Police, and Public Works.
Project #2: Police Department Staffing
$320K is budgeted to fund an additional Police Administrative Lieutenant responsible for state law mandates, accountability, transparency, training compliance, administrative investigations (including critical incidents), body worn cameras, policy manual updates, CSO’s, and other tasks.
PRIORITY - INFRASTRUCTURE REPAIR AND EQUIPMENT REPLACEMENT
Project #1: Road Rehabilitation
$2.5M is budgeted for the 2024 Road Rehabilitation Projects.
Project #2: Street and Snow Equipment Replacement
$603K is budgeted for debt service of vehicle & equipment replacement used for essential services such as snow removal and street repair.
Project #3: Stormwater Management Program
$136K is budgeted to help fund the City's Stormwater Management Program.
Project #4: Pioneer Trail Phase II
$300K is budgeted for Pioneer Trail Pedestrian Improvements project - Phase II.
Prior Fiscal Years:
Fiscal Year 2022-2023:
During the adoption of the FY 2022/23 budget, City Council allocated a significant portion of the total projected annual revenue for various purposes including funding for annual road reconstruction, seven firefighter positions previously funded by the SAFER grant, setting aside funds for the rehabilitation of Fire Station II, and year 3 debt service for the emergency communications system for Fire, Police, and Public Works. Throughout the fiscal year, City Council additionally designated Measure S funds for the creation of the South Shore Fuels Reduction Program and for the purchase of snow removal equipment and related debt service. Additionally, Resolution 2023-086 adopted on September 26, 2023 appropriated $1M of Measure S funds for the construction of the Multi-Generational Recreation and Aquatics Center.
Fiscal Year 2021-2022:
City Council allocated Measure S revenue to several projects during Fiscal Year 2022 including the emergency communications system for Fire, Police, and Public Works (partially financed by a lease/purchase agreement), Fire Station II staffing and rehabilitation set-aside, Stormwater management, 2022 Road Rehabilitation Projects, and vehicle/equipment replacement. As of September 30, 2022, $6.9 million had been transferred out to these projects and programs. The Fire Marshall position remained vacant during fiscal year 2021-22, therefore, Measure S did not contribute to the 50% cost of the position in that fiscal year.
Fiscal Year 2020-2021:
City Council allocated Measure S revenue to several projects during Fiscal Year 2021 including the purchase of a Computer Aided Dispatch (CAD) Records Management System (RMS), a new emergency communications system for Fire, Police, and Public Works partially financed by a lease/purchase agreement, Fire Station II staffing and rehabilitation set-aside, and 2021 Road Rehabilitation Projects. As of September 30th, 2021, approximately $2.3 million had been transferred out for these projects.