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- Measure S Sales Tax Fiscal Accountability
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 $5.9M and $6.2M annually for the next five years.
View '2022-23 Measure S Sales Tax Collection Report' here.
In March 2021, City Council passed a motion adopting the 2021-2026 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 2022-2023:
PRIORITY - FIRE PREVENTION
Project #1: Fire Station II Rehabilitation &Staffing
$500K is budgeted for Fire Station II Rehabilitation set-aside and $776K for seven (7) Firefighters previously funded by SAFER grant.
Project #2: Fire Marshall Position (50%)
$111K is budgeted to fund 50% of the newly created Fire Marshall position. As stated in Resolution 2021-091, a dedicated Fire Marshall can create a Fire Prevention Bureau within the Fire Department and help improve overall wildfire preparedness.
Project #3: Fuels Reduction
$200K is budgeted for hazardous fuels reduction at the Airport. Additionally, $393K is appropriated to initially fund the South Shore Fuels Reduction Program per Resolution 2022-149.
PRIORITY - EMERGENCY RESPONSE
Project #1: Public Safety Radio System Replacement
$555K is budgeted for year 3 of the emergency communication system financing for Fire, Police, and Public Works.
Project #2: Police Department Staffing
$272K 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. See Police Advisory Commission Staff Report from August 10, 2022 for more information. Additionally, $70K is appropriated for Police Officer partial funding if Tobacco grant is not renewed.
PRIORITY - INFRASTRUCTURE REPAIR AND EQUIPMENT REPLACEMENT
Project #1: Road Rehabilitation
$2.5M is budgeted for the 2023 Road Rehabilitation Projects.
Project #2: Street and Snow Equipment Replacement
$600K is budgeted for vehicle & equipment replacement used for essential services such as snow removal and street repair.
Project #3: Stormwater Management Program and Stormdrain Replacement
$50K is budgeted to help fund the City's Stormwater Management Program and $200K is appropriated for Stormdrain Replacement.
Project #4: Stateline Ave Complete Streets
$200K is budgeted for Stateline Ave Complete Streets project.
Prior Fiscal Years:
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.