§ 38.07 PURPOSE FOR TAX.

   (A)   (1)   The additional 1% sales tax levied by this subchapter shall be allocated and spent solely as follows:

         (a)   Seventy percent of the additional 1% for capital improvements; and

         (b)   Thirty percent of the additional 1% for general government purposes.

      (2)   For the purpose of this section, the following definition shall apply unless the context clearly indicates or requires a different meaning.

         CAPITAL IMPROVEMENT. All items and articles, either new or replacements, not consumed by use, including, but not limited to roads and streets, drainage improvements, water and sewerage improvements, machinery, equipment, furniture and fixtures, all real property, all construction or reconstruction of buildings, appurtenances and improvements to real property, the costs and expenses related thereto, including right-of-way or other real property.

      (3)   This section applies only to the third 1% sales tax approved by a vote of the public on July 24, 1990, and effective September 1, 1990.

(Prior Code, § 8-106A) (Ord. 1460, passed 6-5-90)

   (B)   The 4% rate established in § 38.06 includes a levy and continuation of a 3.3% sales tax, which levy shall be allocated and spent solely for general government purposes, to include salaries and equipment for all municipal departments, including police and fire services. This additional 1% tax levied by this section shall commence on October 1, 2005.

   (C)   The balance of the sales tax levied in § 38.06 (.7%) shall be spent solely for capital improvements.
(Prior Code, § 8-106B) (Ord. 1639, passed 6-6-00; Am. Ord. 1740, passed 12-7-04)