123.27 AMERICAN RESCUE PLAN FUND.
   (a)    There is hereby created an American Rescue Plan Fund to account for the funds received from the American Rescue Plan Act of 2021.
   (b)    Expenditures in this fund can only be used to cover costs of the City of Chardon incurred by December 31, 2024 and for eligible uses as defined by the American Rescue Plan Act of 2021 as follows:
      (1)   To respond to the public health emergency with respect to COVID-19 or its negative economic impacts, including assistance to households, small businesses, and nonprofits, or aid to impacted industries such as tourism, travel, and hospitality;
      (2)   To respond to workers performing essential work during the COVID-19 public health emergency by providing premium pay to eligible workers that are performing such essential work, or by providing grants to eligible employers that have eligible workers who perform essential work;
      (3)   For the provision of government services to the extent of the reduction in revenue due to the COVID-19 public health emergency relative to revenues collected in the most recent full fiscal year prior to the emergency; and
      (4)   To make necessary investments in water, sewer, or broadband infrastructure.
   (c)    Expenditures in this fund will comply with the other related aspects of the American Rescue Plan Act of 2021 and guidance published by the United States Department of the Treasury.
(Ord. 3167. Passed 5-13-21.)