§ 35.005 PURPOSE OF REVENUES.

   (A)   General purpose. It is the purpose of the sales tax levied in this subchapter to provide revenues for the support of the functions of the municipal government of the town.

   (B)   Street improvement; capital outlay. The town shall use 0.5% of the proceeds exclusively as follows:

      (1)   Twenty-five percent of the proceeds is to be used for street improvement; and

      (2)   Twenty-five percent of the proceeds is to be used for capital outlay in the following departments of the town:

         (a)   General government;

         (b)   Streets;

         (c)   Police Department;

         (d)   Water;

         (e)   Sewer;

         (f)   Parks;

         (g)   Sanitation;

         (h)   Library;

         (i)   Fire Department;

         (j)   Planning and zoning;

         (k)   Swimming pool; and

         (l)   Cemetery.

   (C)   Ambulance and medical services. The town shall use a further 1% of the proceeds exclusively as follows:

      (1)   To operate and maintain the town’s ambulance and emergency medical services; or, to enter into a contract with a qualified vendor to perform ambulance and medical services; and

      (2)   Provided that if there is more than $100,000 in the ambulance and emergency medical services account, the Board of Trustees may redirect the funds that are over $100,000 to other emergency services of town for capital outlay.

(Prior Code, § 2-2A-5) (Ord. 309, passed 9-16-2003; Ord. 342, passed 8-9-2012)