ECONOMIC IMPACT OF THE POLLARD THEATRE IN GUTHRIE, OK. Suzette D. Barta - Oklahoma Cooperative Extension Service (405)

Transcription

1 AE ECONOMIC IMPACT OF THE POLLARD THEATRE IN GUTHRIE, OK Suzette D. Barta - Oklahoma Cooperative Extension Service (405) Susan Trzebiatowski Student Assistant, OSU, Stillwater (405) Stan Ralstin Community Development Specialist, OSU, Enid (580) David Williams County Extension Director, OSU, Guthrie (405) Mike D. Woods Extension Economist, OSU, Stillwater (405) OKLAHOMA COOPERATIVE EXTENSION SERVICE OKLAHOMA STATE UNIVERSITY JUNE 2003

2 The Economic Impact of The Pollard Theater in Guthrie, Oklahoma Suzette Barta Extension Assistant Room 527, Ag. Hall Oklahoma State University Stillwater, OK David Williams Ex. Ed., AG/4-H & CED 215 Fairgrounds Rd. Suite B Guthrie, OK davidwd@okstate.edu Susan Trzebiatowski Student Assistant Room 527, Ag. Hall Oklahoma State University Stillwater, OK susanft@okstate.edu Mike Woods Extension Economist Room 514, Ag. Hall Oklahoma State University Stillwater, OK mdwoods@okstate.edu Stan Ralstin Comm. Dev. Specialist NW District Ex. Office 205 W. Maple, Suite 610 Enid, OK ralstin@okstate.edu ABSTRACT This report provides data regarding the local economic impacts of the Pollard Theatre in Guthrie, OK and Logan County. Basic concepts of impact analysis are reviewed. Finally, direct, indirect, and induced impacts of the Pollard Theatre are reported. "Oklahoma State University, in compliance with Title VI and VII of the Civil Rights Act of 1964, Executive Order as amended, Title IX of the Education Amendments of 1972, Americans with Disabilities Act of 1990, and other federal laws and regulations, does not discriminate on the basis of race, color, national origin, sex, age, religion, disability, or status as a veteran in any of its policies, practices or procedures. This includes but is not limited to admissions, employment financial aid, and educational services." "Readers may make verbatim copies of this document for non-commercial purposes by any means."

3 EXECUTIVE SUMMARY Visitors 18,005 non-local patrons visited the Pollard Theatre for the season. Of those, 5,401 visitors stayed overnight in Guthrie. Direct Impacts (Estimates of Actual Spending as Provided by Local Contacts) Spending on tickets totaled $165, Spending on lodging totaled $118, Spending on meals totaled $279, Spending on gasoline totaled $6, Total spending on all categories (including an estimate of $315, for shopping) totaled $912, Total Economic Impact of Visitor Spending Impact on Logan County: $1,866, Impact on City of Guthrie: $1,739, Sales Tax Collections City of Guthrie (3%): $26, Logan County (1%) for hospital: $8, Employment Impact of the Pollard Theatre Actual jobs reported by the Pollard: FTE positions contract jobbers Employment multiplier: Total employment impact: 23.7 jobs Payroll Impact of the Pollard Theatre Actual payroll reported by the Pollard: $321,449 - $209,568 salaries to the 12 FTE positions - $78,653 in benefits to the 12 FTE positions - $33,228 paid to contract jobbers Payroll multiplier: Total payroll impact: $590,180 1

4 ECONOMIC IMPACT OF THE POLLARD THEATRE IN GUTHRIE, OK Introduction In these times of tight budgets, many agencies and organizations have been asked to be accountable for their programs with respect to their impact on economic development. In fact, economic impact studies have become quite common over the last five years, and entities ranging from universities to wildlife authorities to professional sports organizations have conducted these kinds of studies. Nearly any event that draws visitors to a local economy can be assessed for economic impact. Some colorful examples include the $365 million total impact of Super Bowl XXXIII on the economy of South Florida, or the $70 to $116 million total impact of hunting and fishing on the Middle Platte River Watershed in Nebraska in The concept has also been applied to state fairs, casinos, amusement parks, sports stadiums, state parks, tourist destinations, etc. This report will attempt to quantify the economic impact of the Pollard Theatre on the economy of Guthrie, OK in Logan County. The theatre, located in historic downtown Guthrie, is housed in a former furniture store built in In 1918, George Pollard purchased the building and turned it into a vaudeville house. The latest renovation into a modern theatre occurred in For the season, 18,953 seats were filled at the Pollard. (Visitor counts were provided by the management of the Pollard Theatre.) Most of these visitors were from outside of Logan County and their expenditures in the county represent the direct economic impact of the theatre. 2

5 Specifically, this report will present: (1) Economic and demographic background information for Guthrie and Logan County, (2) Definitions of economic impact, (3) The impact of visitors to the Pollard Theatre on the City of Guthrie, and (4) Employment and Payroll impacts of the Pollard Theatre. Economic and Demographic Background for Guthrie and Logan County Guthrie is the county seat and largest city in Logan County with a 2000 population of 9,925. Table 1 presents population data for Logan County and communities for the years 1980, 1990, and The population of Guthrie has decreased 10.9 percent from 1980 and 5.0 percent from The population of Logan County in 2000 was 33,924, an increase of 26.2 percent from 1980 and 14.5 percent increase from The 2002 county population estimate is 34,500. Table 2 lists employment and labor force for Logan County. Unemployment in Logan County has ranged from a high of 5.17 percent in 1991 to a low of 2.36 percent in The unemployment rate for the state in 2002 was 4.5 percent, compared to 3.1 percent for Logan County. Logan County derives significant employment from several sectors of the economy. Table 3 lists employment by type for the years 1990 to 2000 according to the Bureau of Economic Analysis. Significant areas of employment include services, government and government enterprises, and retail trade. A summary of personal income by source is presented in Table 4 for the years 1990 to 2000 for Logan County. In 2000, total personal income for Logan County was $683,240,000, an increase of 64.4 percent from Per capita income for Logan County in 2000 totaled $20,132, an increase of 40.9 percent since Per capita income for the state of Oklahoma in 2000 was $23,650, an increase of 45.9 percent since

6 Table 5 lists sales tax collections for the City of Guthrie for fiscal years Guthrie collected over $2.849 million in sales taxes in 2002 at a three percent sales tax rate. This number was down just slightly from

7 Table 1 Population of Logan County, Oklahoma % Change 1990 to 2000 Cedar Valley % Cimarron City % Coyle % Crescent 1,651 1,217 1, % Guthrie 11,133 10,422 9, % Langston 443 1,469 1, % Marshall % Meridian % Mulhall % Orlando % Balance of Logan County 12,271 14,744 19, % Logan County 26,881 29,011 33, % Source: U.S. Bureau of the Census, Census

8 Table 2 Labor Force Data for Logan County, Unemployment Labor Force Employed Unemployed Rate ,404 12, ,237 12, ,303 12, ,411 12, ,663 13, ,968 13, ,246 13, ,428 13, ,129 13, ,565 14, ,758 15, ,983 15, ,205 15, * 16,260 15, Source: Oklahoma Employment Security Commission * Four months of data only. 6

9 Table 3 Employment by Major Industry Logan County % Chg Farm employment 1,093 1,091 1,118 1,232 1,229 1,244 1,259 1,280 1,282 1,278 1, % Ag. services, etc % Mining % Construction ,082 1,137 1, % Manufacturing % Transportation and public utilities % Wholesale trade % Retail trade 1,428 1,381 1,379 1,518 1,586 1,507 1,670 1,795 1,967 1,954 2, % Finance, insurance, and real estate , % Services 2,914 2,978 2,954 3,036 3,174 3,158 3,144 3,277 3,655 3,708 3, % Government and government enterprises 2,067 2,104 2,165 2,155 2,135 2,118 2,158 2,124 2,076 2,113 2, % Total full & part-time employment 10,200 10,322 10,367 10,827 11,199 11,021 11,248 11,874 12,649 12,814 13, % Source: Regional Economic Information System, Bureau of Economic Analysis 7

10 Table 4 Personal Income by Major Source for Logan County (In Thousands) Earnings by place of work 150, , , , , , , , , , , % Wage and salary disbursements 89,087 91,301 95,570 98, , , , , , , , % Other labor income 13,857 14,718 16,331 17,345 18,280 17,725 19,119 19,062 19,434 19,986 20, % Proprietors' income 47,670 44,340 46,509 48,416 53,926 41,794 43,031 57,113 56,918 59,827 64, % % Chg plus: Adjustment for residence 147, , , , , , , , , , , % plus: Dividends, interest, and rent 65,466 68,963 67,564 66,711 68,571 73,986 77,765 83,860 95, , , % plus: Transfer payments 60,047 66,411 73,778 77,825 83,203 88,234 91,235 89,688 91,822 94,474 98, % less: Personal cont. for social insurance 7,646 8,042 8,482 8,838 9,684 9,854 10,112 10,791 11,204 11,932 12, % Total Personal Income ($1,000) 415, , , , , , , , , , , % Per capita personal income (dollars) 14,289 14,639 15,130 15,325 16,132 16,360 17,034 17,828 18,523 19,273 20, % Source: Regional Economic Information System, Bureau of Economic Analysis 8

11 Table 5 Sales Tax Collections for the City of Guthrie, Year Months Rate Collections /5 2.0% & 3.0% $1,051, % $1,386, % $1,585, % $1,692, % $1,696, % $1,846, % $1,787, % $1,713, % $1,689, % $1,653, % $1,756, % $1,830, % $1,845, % $1,898, % $1,892, % $2,014, % $2,113, % $2,266, % $2,458, % $2,524, % $2,719, % $2,885, % $2,849, Source: Oklahoma Tax Commission 9

12 Defining Economic Impact An economic impact study attempts to place a dollar value on a particular event, business, or sector of an economy. The effects of a particular activity, however, are threefold. Direct impacts include the direct or actual revenues generated by the activity itself, as well as spending by participants at locations throughout the community. For example, the direct impacts of a carnival would include revenues from admissions, concessions, souvenir sales, and ticket sales, as well as expenditures by carnival-goers at local restaurants and motels. Indirect impacts include additional input purchases made by local businesses as a result of the event. For instance, because carnival-goers ate at local restaurants, the restaurants had to place larger orders with their suppliers and had to bring in extra employees to cover the additional activity. Finally, induced impacts are created when local business-owners, suppliers and employees spend the additional income that they were able to earn as a result of the event. Indirect and induced impacts are also referred to as multiplier effects. The idea is that a certain fraction of the direct earnings by event coordinators and by local businesses is re-spent within the local economy. Furthermore, recipients of this revenue will re-spend a fraction of it locally, and so on. With each round of spending, the total amount re-spent diminishes. Eventually, a total impact on the economy can be determined. Thus, the original direct effects are multiplied throughout the economy. Clearly, the multiplier process in an economy is a complex one that is not easily measured firsthand. Most organizations that perform economic impact studies utilize some computer model to estimate multiplier effects. IMPLAN is a very common example of such a model. By identifying the county and sector of the economy in question, the modeler is able to producer a multiplier for the event. For instance, if the aforementioned carnival produced 10

13 $100,000 in direct effects and the multiplier for the event was determined to be 1.5, then total economic effects of the carnival would be $150,000 and indirect and induced effects would equal $50,000. For those without access to IMPLAN or some other similar model, the Western Rural Development Center indicates that most tourist expenditures have a multiplier of about 1.3 to 1.5. Furthermore, the multiplier will tend to be at the upper end of the range if the region is more urban rather than more rural, and if tourists buy products that require considerable local labor in production (e.g. motel expenditures, purchases of local arts and crafts). The Direct Impacts of Visitors to the Pollard Theatre in Guthrie, OK In the Pollard season, 18,953 seats were filled. Residents of Logan County filled approximately 5% (948) of those seats. The impact of these ticket holders is, for the most part, irrelevant. Income spent by these visitors to the Pollard Theatre simply represents a redistribution of income within the county, not additional economic impact. This leaves a total of 18,005 tickets sold to non-local theatre patrons. The non-local income used to purchase theatre tickets as well as lodging, meals, and other items is considered the direct economic impact of the Pollard Theatre. Table 6 reports visitor counts as reported by the Pollard Theatre. Of the 18,005 non-local patrons, about 30% or 5,401 were estimated to be overnight visitors. Of these 5,401, probably about 40% (2,160) are considered category A patrons, meaning that they included an overnight stay in their plans as a result of plans to attend a performance at the Pollard. They probably also purchased 2 meals in Guthrie one lunch and one dinner. The average price would be about $15 per meal plus 10% gratuity (according to Pollard Theatre 11

14 management). The remaining 60% (3,241) are category B patrons. They stayed overnight, but would have done so regardless of the Pollard. The food, lodging, and gasoline expenditures for category B patrons should not be considered economic impact of the Pollard Theatre. The remaining visitors did not spend the night in Guthrie. Frankly, there is a fuzzy line between category A and category B patrons. Some visitors may visit Guthrie as a result of the two factors equally and would not have come if one or the other had not been available. The idea is that a potential visitor reasons, Hey, Guthrie has some great bed and breakfasts and an active theatre offering performances. I d like to visit that place! Local bed and breakfast innkeepers have expressed concern with this very issue. Unfortunately, these kinds of visitors are difficult to identify. In theory, it would mean that some of the category B patrons should have their meals and lodging counted as economic impact of the Pollard. In reality, it is not possible to identify these customers. In order to maintain conservative estimates of the Pollard s impact, the food and lodging expenditures of category B patrons will not be included as economic impact. For those patrons who visited the Pollard, but did not stay overnight, it is assumed that they probably did eat at least one meal in Guthrie prior to the performance--dinner. Pollard Theatre management suggests that an average of $17 per person per meal is an appropriate estimate of dinner meal expenditures. Meal options in Guthrie range from the $5 per person fast food option to the $55 per person gourmet experience at BeSpoke Distinctive Dining. Most visitors, however, are likely to eat at Granny Had One or The Stables where the average meal cost is about $12 per person (including an average between lunch and dinner costs.) It is true that many visitors will choose the fast food option, but it must be recognized that many of these visitors fall into higher-income demographics and are visiting Guthrie to 12

15 celebrate a special occasion such as an anniversary or a birthday. A 10% gratuity was added to the meal expenditure estimates. Gasoline expenditures were added for category A patrons only. It is believed that these patrons may have filled up with gasoline before going home. The Pollard Theatre management suggests that $6 per couple for gasoline is appropriate. Gasoline will not be included for the guests who did not stay overnight. It is assumed that these patrons filled up before leaving their hometowns. Given the parameters described above, Table 7 presents estimated expenditures for visitors to the Pollard Theatre in Guthrie. Visitors spent a total of $165, on tickets to performances at the Pollard. The average ticket price was $9.17. This takes into account actual ticket sales plus comp tickets tickets given away such as to church or charity groups or for promotional reasons. Visitors to the Pollard also spent an estimated $118,800 for lodging (based on average rates) and $279,068 for meals. Note that to this point there has been no mention of other expenditures made by Pollard patrons. Downtown Guthrie is noted for its antique and gift shops, so it is certainly likely that some purchases were made at these stores. Furthermore, local innkeepers report that theatre patrons tend to spend money on extras such as carriage rides, roses, wine, etc. Unfortunately, there is no way to precisely estimate these expenditures. In the future, the Pollard Theatre might want to consider conducting random surveys of its patrons to determine spending patterns. For the purpose of this study, some possible expenditure ranges will be examined. For some likely scenarios, see Table 8. For example, if 70% of the visiting patrons spent $25 each, then direct shopping expenditures would equal $315, There are reasons to believe that this may be a conservative estimate of shopping 13

16 expenditures. One innkeeper reports helping a customer (and Pollard patron) ship home a $2,000 piece of antique furniture. 14

17 Table 6 Pollard Theater Non-Local Visitor Information* ( Season) Number of Type of Visitor Visitors Overnight A 2,160 Overnight B 3,241 Pollard Only 12,604 Total Non-Local Visitors 18,005 * Visitor information provided by Pollard Theater management. Definitions: Overnight A: Those visitors who included an overnight stay in their plans as a result of plans to attend performances at the Pollard. Overnight B: Those visitors who stayed overnight, but would have done so regardless of the availability of a Pollard Theater performance. Pollard Only: Those visitors who attended a performance at the Pollard Theater but did not stay overnight. 15

18 Table 7 Direct Impacts of the Pollard Theatre in Guthrie ( Season) Visitors Ticket * Expenditures Lodging ** Expenditures Meal *** Expenditures Gasoline Expenditures Overnight A 2,160 $19, $118, $64, $6, Overnight B 3,241 $29, $0.00 $0.00 $0.00 Pollard only 12,604 $115, $0.00 $214, $0.00 Total 18,005 $165, $118, $279, $6, * The average ticket price at the Pollard (including comp or promotional tickets) is $9.17 according to the Pollard Theatre. ** The average rate at the bed and breakfasts and other lodging places in Guthrie is $110 per couple based on a review of rates at Guthrie lodging places. *** Average meal expenditures are $15 per person per meal for overnight A guests that eat a lunch and a dinner in town. Average meal expenditures are $17 per person per meal for guests that do not stay overnight but eat dinner in town. A 10% gratuity was added to meal expenditures. These figures were suggested by the Pollard Theatre. Gasoline expenditures of $6 per couple, as suggested by the Pollard Theatre, are included for the overnight A guests. 16

19 Table 8 Possible Expenditure Ranges for Pollard Patrons Dollars Spent Per Patron % of Patrons Expected to Make Purchases $10.00 $25.00 $ % $108, $270, $432, % $126, $315, $504, % $144, $360, $576,

20 The Total Economic Impact of Visitors to the Pollard Theatre Utilizing IMLAN software, multipliers were determined for each of the expenditure categories described in earlier sections: lodging, entertainment, restaurants, and miscellaneous retail. IMPLAN reports multipliers for output, employment, and income. This particular study employs the income multiplier on the assumption that expenditures by the Pollard patrons become income for Guthrie businesses. In addition, for each category of multipliers, IMPLAN produces Type I, Type II, and Type III multipliers. Type I multipliers include direct and indirect effects, but do not include induced effects. Type II multipliers include direct, indirect, and induced effects, and households are brought into the model as an additional industry. It is possible that Type II multipliers overestimate the multiplier effect because they assume that population remains constant. Type III multipliers attempt to correct for this overestimation by allowing for population change. Type III multipliers are typically 5-15% smaller than Type II multipliers. This particular study employs the Type III multiplier. Once an appropriate multiplier has been chosen, the total economic impact of the Pollard may be determined by multiplying the IMPLAN multiplier times the direct impact totals. IMPLAN multipliers are shown in Table 9 for the various categories of visitor spending. These calculations are reported in Table 9. Induced and indirect impacts are found by subtracting direct impacts from total impact. As shown in Table 9, the estimated total impact of the Pollard Theatre for was $1,866, The above amount should be considered the total impact of the Pollard on Logan County. IMPLAN multipliers are constructed on a countywide basis. If an estimate of the impact of the theatre on a particular community, such as the City of Guthrie, is required, it will be 18

21 necessary to adjust the total amount. For example, in 2002, about 86.7% of the retail sales in the county took place in Guthrie; therefore, the assumption will be that 86.7% of the induced and indirect impacts of the theatre was felt in Guthrie. We will assume that all of the direct impacts took place in Guthrie. For Logan County, the induced and indirect impacts of the Pollard Theatre were equal to $953, Of that amount, it is assumed that 86.7%, or $826,972.88, applied to Guthrie. Therefore, the final impact of the Pollard on Guthrie for the season was $912, plus $826,972.88, which equals $1,739, City Sales Tax Collections The total impact on Guthrie of $1,739, represents income to the business owners, inputs suppliers, and residents of Guthrie. A certain amount of that, however, was spent on items that generated sales tax for the city. Of the direct impacts calculated for Pollard patrons, those reported in the categories of meals, lodging, and other sales generated sales tax for the city. Thus, at a 3% tax rate, the direct impacts generated sales tax revenue for the City of Guthrie equal to $22, It is not known, however, how much of the induced and indirect impacts were spent on items subject to sales tax. This amount will have to be estimated by utilizing a county income to retail sales ratio of 6.49 for Logan County. This ratio shows that for every $1 of retail spending in Logan County, $6.49 of county income is reported. The numbers could also be rearranged to show that 15.4% of Logan County income goes toward the purchase of retail items. Thus, if an estimate of income generated is available (the induced and indirect effects), then the fraction believed to have been spent on retail items can be generated. For Guthrie, the fraction of the indirect and induced impacts 19

22 that is believed to have generated sales tax equals $127, (This is found by dividing the indirect and induced impacts of $826, by 6.49.) At a rate of 3%, this amount generates sales tax for the city equal to $3, Total city sales tax revenue created by the Pollard is estimated to be $26, Refer to Table 10. For comparative purposes, refer back to Table 5, which shows the history of Guthrie s sales tax collections from 1980 to Logan County also has a countywide sales tax of 1% that benefits the Logan Hospital and Medical Center. In exactly the same way that city sales tax collections are calculated in Table 10, county collections are calculated and reported in Table 11. As shown in Table 11, the Pollard Theatre was responsible for $8, in county sales tax collections that supported the hospital. 20

23 TABLE 9 Total Economic Impact of the Pollard Theatre on the City of Guthrie and Logan County ( Season) Category Direct Impact Induced & Indirect Impacts IMPLAN Multiplier Total Impact 1. Tickets $165, $138, $303, Lodging $118, $164, $283, Meals $306, $377, $684, Other Shopping* $315, $270, $585, Gasoline $6, $3, $9, Total Logan County Impact $912, $953, $1,866, Total City of Guthrie Impact $912, $826, $1,739, * The middle scenario for shopping was used, where 70% of the patrons shopped and each spent $25. ** Based on the assumption that 86.7% of Logan County's economic activity takes place in Guthrie. TABLE 10 City Sales Tax Revenue Generated by the Pollard Theatre Sales Subject to Sales Tax Guthrie Tax Rate Estimated Sales Tax Collections Direct Impacts *$740, % $22, Indirect and Induced Impacts **$127, % $3, TOTAL $868, % $26, * Direct impact from the categories of lodging, meals and other shopping. ** Assuming a county income to retail sales ratio of 6.49 for Logan County. 21

24 Table 11 Logan County Sales Tax Collections Generated by the Pollard Theatre (Funds Logan Hospital and Medical Center) Sales Subject to Sales Tax County Rate County Collections Direct Impacts $740, $7, Indirect & Induced Impacts $146, $1, Total $887, $8,

25 Employment and Payroll Impact of the Pollard Theatre As an employer in Logan County, the Pollard Theatre has other economic impacts that have not yet been addressed. For instance, the Pollard employs 13.9 people. These include 12 full time actors, set designers, etc. and 1.9 jobs included to account for the hiring of jobbers, contract employees who provide artistic and technical assistance throughout the year. The figure of 1.9 was determined from average salary rates. Jobs in a community produce an employment multiplier effect. In other words, because the 13.9 people at the Pollard have jobs, they also have income that they spend in the community. Because the Pollard employees are economically active in their community, other jobs are created, and so on, and so on. IMPLAN calculates the employment multiplier for Logan County to be Interpreted, this means that for every one job in the entertainment sector in the county, other jobs are also created in the county. These are the indirect and induced jobs. Applying this to the Pollard employees, the 13.9 jobs are multiplied into 23.7 total jobs for the county. Another kind of impact is the payroll multiplier effect. This works in much the same way that the employment multiplier effect works, except that it refers to labor income instead of jobs. Because workers have money income to spend in the county, the recipients of that income (store owners for example) also earn income, which they may spend, and so on, and so on. IMPLAN calculates the payroll multiplier for Logan County in the entertainment sector to be Thus, every dollar of labor income from the entertainment sector in the county creates an additional 84 in income in the county. This is the indirect and induced income impact. Applying this to the income earned by Pollard employees, the payroll of 23

26 $321,449 is multiplied into $590,180 total income for the county. See Table 12 for a summary of these employment and payroll impacts. 24

27 Table 12 Employment and Payroll Impacts of the Pollard Theatre on Logan County Reported (Direct Effect) IMPLAN Multiplier Total Impact Indirect and Induced Effects Jobs (Employment) * Payroll ** $321, $590,180 $268,731 * As reported by the Pollard Theatre - includes 12 full time theatre artists: actors, set design, costume design, etc. Also, 1.9 additional employees are included in order to account for the hiring of jobbers (contract employees who perform artistic and technical assistance) throughout the year. The figure of 1.9 was determined from average salary rates. ** As reported by the Pollard Theatre - includes $209,568 in salaries plus $78,653 in benefits to the 12 full time employees. Also includes $33,228 paid to jobbers. 25

28 Summary This paper has described the methodology for calculating the economic impact of the Pollard Theatre on the economy of Guthrie and Logan County. It was estimated that the oneyear economic impact of visitors to the Pollard Theatre on the City of Guthrie totaled $1,739, For Logan County, the impact totaled $1,866, In terms of sales tax, the impact of the Pollard may result in sales tax collection income for the city of Guthrie totaling $26, This represents about 0.9% of the city s annual collections. Logan County also collects a sales tax of 1% that benefits the Logan Hospital and Medical Center. Through county sales tax collections, the Pollard Theatre is responsible for $8, that funds the hospital. Employment and payroll also are subject to a multiplier effect within the county. The total employment impact was estimated to equal 23.7 jobs in the county. The total payroll impact for Logan County was estimated to equal $590,

29 References Goldman, George, Nakazawa, Anthony, and Taylor, David, "Impact of Visitor Expenditures on Local Revenues," Tourism WREP-145, Western Rural Development Center, December Olson, Douglas and Lindall, Scott, Micro IMPLAN User's Guide, Version 91-F, U.S. Department of Agriculture, Forest Service, Land Management Planning Systems Group, Fort Collins, Colorado, "Super Bowl: Economic Impact," Pro Player Stadium [Online] May 22, "The Economic Impact of Hunting and Fishing on the Middle Platte River in Nebraska," Fermata, Inc. [Online] May 22,