Legislative Intent of the Sales Tax

Transcription

1 1971 1/2 Percent Sales Taxes for Ambulance Services The Delaware County Commissioners (DCC) passed the ½% piggyback taxes by resolution on November 15, The commissioners labeled the tax an emergency for the immediate preservation of public health and safety. Legislative Intent of the Sales Tax News reports at the time clearly state the intent of the Sales Tax: Commissioner s Chairman Donald E. Fisher said today a decision on the proposed one-half percent piggyback sales tax to finance a county-wide ambulance service will probably be made on Monday. -11/13/71 Delaware Gazette, County May Make Decision On Piggyback Tax Monday Delaware County Commissioners today passed a resolution adopting a one-half percent piggyback sales tax to finance a county-wide ambulance service. -11/15/71 Delaware Gazette, Piggyback Sales Tax Is Adopted 1

2 Legislative Intent of the Sales Tax On November 22, 1971 the Council of the City of Delaware passed a resolution having the following clause: WHEREAS, the Delaware County Commissioners has approved the levying of a county-wide ½% sales tax for the expressed purpose of funding the operation costs of such an ambulance service. Legislative Intent of the Sales Tax The Commissioners held public hearings on November 8 and 12, The November 11, 1971 issue of the Sunbury News reported on the November 8 th Hearing. [Joe] Caudy then fired What s behind the commissioners? Do you want this money in the General Fund? Reed said the county wants only enough money To finance the service operation, period. O.W. Whitney, sr., Sunbury asked, Hadn t there ought to be some way of earmarking this money for the service?. Reed and Fisher both replied that the law says no. Reed added, If the state says we can earmark the funds. I m all for it. Clearly, the intent was for the sales tax to fund EMS services. Is that really happening? 2

3 Location of EMS and Fire Stations Sales Tax Revenues Year Amount Year Amount Year Amount 1972 $ 226, $ 1,130, $ 7,190, $ 354, $ 1,070, $ 7,810, $ 359, $ 1,255, $ 10,234, $ 355, $ 1,544, $ 11,513, $ 419, $ 1,551, $ 12,589, $ 495, $ 1,669, $ 12,962, $ 567, $ 1,818, $ 13,344, $ 601, $ 2,159, $ 14,448, $ 613, $ 3,246, $ 14,537, $ 705, $ 2,974, $ 14,188, $ 656, $ 3,453, $ 15,069, $ 782, $ 3,784, $ 16,429, $ 879, $ 4,622, $ 17,513, $ 1,020, $ 5,455, In 2012, the county spent $9.1 million for EMS services. 3

4 Concord, Genoa, Liberty, Orange, Powell (CGLOP) Population Sum of County Population Sum of CGLOP % of Population Sum of CGLOP Row Labels Population ,960 17, % ,586 18, % ,388 19, % ,845 21, % ,974 23, % ,412 27, % ,991 30, % ,290 33, % ,630 36, % ,472 41, % ,714 43, % ,098 45, % ,011 49, % ,899 53, % ,958 56, % ,353 59, % ,669 62, % ,698 64, % ,913 65, % ,708 67, % ,238 82, % ,341 84, % ,691 87, % ,803 88, % Sales Tax Payments for EMS to CGLOP Row Labels Sum of 1/2% Sales Tax Revenue Sum of EMS Payments to Liberty/ Powell Sum of Percent of Sales Tax Returned for EMS Payments to Liberty/ Powell 2006 $13,344,621 $172, % 2007 $14,448,020 $185, % 2008 $14,537,179 $210, % 2009 $14,188,029 $204, % 2010 $15,069,480 $225, % 2011 $16,429,207 $226, % 2012 $17,513,193 $231, % 4

5 County s Fixed Cost To Staff an EMS Truck Delaware County Cost to Staff One EMS Truck Expenses Mid-Range Pay-Rate Staffing per Truck Base wage *Associated overtime Cost per Year Top Pay Rate *Associate Base wage d Overtime Cost at Top Rate Intermediate $ $ 101,338 $ 43,430 $ 144,768 $ $ 111,996 $ 47,998 $ 159,994 Paramedic $ $ 119,246 $ 51,106 $ 170,352 $ $ 131,564 $ 56,385 $ 187,949 Lieutenant $ $ 143,270 $ 61,402 $ 204,672 $ $ 148,075 $ 63,461 $ 211,536 Total $ 519,792 $ 559,478 OPERS 14% $ 72,771 $ 78,327 Medicare 1.45% $ 7,537 $ 8,112 BWC 1% $ 5,198 $ 5,595 Benefits (2011) 26% $ 135,146 $ 145,464 Fixed labor cost Total $ 740,444 $ 796,977 * Each shift is scheduled to work 24 hours equaling 2912 hours worked per year hours = 832 hours overtime per year at 1 1/2 hourly rate Corrected September 16, 2013 Variable and Capital Costs The major variable operating costs are listed in this table. The County would reimburse each township for these costs at the actual cost incurred, at the cost incurred for members of the IAEP Local R7-11, or at the cost the County would incur for its specification of equipment. Variable Operating Costs Medical Supplies Uniforms Fuel Training Maintenance of EMS Trucks Miscellaneous Equipment Amount Paid Actual Costs Reimbursed quarterly allowance per IAEP Local R7-11 Collective Bargaining Agreements Actual Costs Reimbursed quarterly The amount the County EMS Department spends for training of union members divided by the number of union members times nine per township truck. Actual Costs Reimbursed quarterly Costs of equivalent equipment on County EMS trucks. The idea for equipment and replacement of EMS trucks is that each township can specify the equipment it wants but is reimbursed by the County at the level of equipment the County would purchase. The same would hold for trucks. 5

6 Cost to the County The percentage of sales tax revenue needed for the County to reimburses the townships $600,000 per EMS truck is 20.6% compared to the 47.6% of the county s population living in the CGLOP area. Row Labels Sum of 1/2% Sales Tax Revenue Percentage of Sales Tax Revenues if CGLOP Received $600,00 per EMS truck includes Operating Expenses 2006 $13,344, % 2007 $14,448, % 2008 $14,537, % 2009 $14,188, % 2010 $15,069, % 2011 $16,429, % 2012 $17,513, % Suggestions The Commissioners must follow the legislative intent that established the ½% sales tax. The Commissioners must negotiate in good faith to fund the EMS services provided by CGOLP at an amount equal to the cost the county would incur to provide the same services. The voters of Concord, Orange, Genoa, Liberty and Powell should contact the County commissioners demanding that the sales tax dollars they are providing be spent for their EMS services. Dennis Stapleton Ken O Brien Gary Merrell dstapleton@co.delaware.oh.us kobrien@co.delaware.oh.us gmerrel@co.delaware.oh.us 6