HomeMy WebLinkAbout2015.02.10_Worksession AgendaPUBLIC NOTICE OF THE JOINT MEETING OF THE
OWASSO CITY COUNCIL, OPWA & OPGAFc�/
Council Chambers, Old Central Building "'9 U w
109 N Birch, Owasso, OK 74055 C.
Regular Meeting Cj�pkSU
Tuesday, February 10, 2015 - 6:00 pm
1. Call to Order
Mayor Jeri Moberly
2. Presentation and discussion relating to Oklahoma Municipalities and their Public Trusts
Michael Crawford, CPA, Crawford and Associates
3. Briefing and discussion relating to regular, recurring, or consent items (expected to be brief
and may not require discussion)
Sherry Bishop
A. Ordinance repealing the Public Safety Capital Fund ($3 fee)
B. Sewer Assessment Areas - Ranch Creek and Morrow Place
C. Comprehensive Fee Schedule
D. Community Center Vision 2025 Projects
4. Discussion relating to Community Development items
Bronce Stephenson
A. Final plot- Hickory Creek II
B. Downtown Overlay District
5. Discussion relating to Ordinance No. 1047 amending the Use Tax rate
John Feary
6. Discussion relating to City Manager items
Warren Lehr
• New City Hall Remodel Project
• Union negotiations
• Vision 2025 New Projects
• Monthly Sales Tax Report
• City Manager Report
7. City Council /Trustee comments and inquiries
8. Adjournment
Notice of Public Meeting filed in the office of the City Clerk and Agenda posted at City Hall
bulletin board at 6:00 pm on Friday, February 6, 2015.
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The City Wit out Limits.
TO: The Honorable Mayor and City Council
City of Owasso
FROM: Sherry Bishop
Assistant City Manager
SUBJECT: Presentation by Michael A. Crawford, CPA, Crawford and Associates
Oklahoma Municipalities and their Public Trusts
DATE: February 6, 2015
BACKGROUND:
Several times over the years, questions have arisen relating to the appropriate relationship
between the city government and its trust authorities. with the objective that Councilors be
confident that they have a clear understanding of the issue, Mike Crawford was invited and has
agreed to address the Council at the February 10, 2015 work session. Mr. Crawford has prepared
the attached white paper, Oklahoma Municipalities and their Public Trusts.
Crawford and Associates served as auditor for the city in past years and has provided a variety
of consulting services as needed to Owasso. Mr. Crawford and his firm have earned an
international, national and statewide reputation second to none in the area of governmental
accounting and consulting. Mr. Crawford's professional biography is attached.
ATTACHMENTS:
Oklahoma Municipalities and their Public Trusts
Michael A. Crawford, Professional Biography
OKLAHOMA MUNICIPALITIES AND THEIR PUBLIC TRUSTS
By Michael A. Crawford, CPA
1. Why were municipal public trusts created in Oklahoma?
Article 10 § 26 of the Oklahoma Constitution prohibits a municipality from incurring long -term
debt unless the debt is authorized by a vote of the people, and limits that long -term debt
primarily to the form of general obligation bonds secured by the municipalities ability to levy a
property tax to pay the debt service on the bonds. Public trusts (also referred to as authorities)
were initially created in 60 O.S. § 176 of the Oklahoma Statutes to serve as an alternative
funding mechanism for authorized municipal /public functions and purposes, including the ability
to borrow funds (normally in the form of tax - exempt revenue bonds) without voter approval
and to operate certain revenue - producing municipal functions, such as utilities, hospitals,
airports, recreation facilities and the like.
2. What are the presumptions and conditions for the creation of a municipal public trust?
60 O.S. § 176.1(A) states that any public trust created in accordance with these statutory
provisions are presumed to:
• Exist for the public benefit;
• Exist as a legal entity separate and distinct from the settlor /trustor (which is generally
the governmental entity that is its beneficiary); and
• Act on behalf and in the furtherance of a public function(s) for which it is created even
though facilities financed or owned by the public trust may be operated by private
persons or entities pursuant to contract.
In addition, these public trusts must satisfy the following conditions:
• The trustees are to be appointed by the governing body of the beneficiary (for trusts
created after July 1, 1992);
• The trust delivers annual audit reports to the governing body of the beneficiary;
• The function or enterprise in which the public trust is engaged is or could be authorized
by state law to be performed by the beneficiary; and
• All long -term indebtedness incurred by the public trust is approved by the governing
body of the beneficiary.
3. How are municipal public trusts created?
The creation of a public trust by a municipality requires the development and approval of a
Declaration of Trust (trust indenture) which serves as a contract or covenant between the
1
OKLAHOMA MUNICIPALITIES AND THEIR PUBLIC TRUSTS
By Michael A. Crawford, CPA
trustees of the trust and the beneficiary municipality governing body, as trustor. The trust
indenture essentially serves as the governing document that prescribes the fiduciary nature of
the trust and includes such information as the name of the trust, the trust beneficiary, the
trust's purpose(s), its powers, duration, and limitations and how the trust will operate, be
governed and terminate. Generally, Oklahoma municipal public trusts do not require a vote of
the people of the beneficiary municipality to be created and are established through the signing
of the declaration of trust by the trustor and trustees and by the acceptance of its beneficial
interest in the trust by the municipal beneficiary through a resolution adopted by the municipal
governing body.
Once a municipal public trust is created by a municipality, generally its operations begin with the
leasing of certain existing property on a long -term basis to the trust by the municipality for the
trust to maintain and operate. This property and related operations are generally associated
with revenue - producing municipal activities, such as electric, water, wastewater and sanitation
utilities, hospitals, airports, golf courses, other recreation facilities and the like. These are
common functions for municipal public trusts because these activities produce specific net
revenue that can be pledged as security for revenue bonds commonly issued by these trusts,
without the need to create a general obligation to or pledge of the full faith and credit of the
beneficiary municipality.
In 1953 the Internal Revenue Service ruled that an Oklahoma municipal public trust acts "on
behalf' of its beneficiary municipality and is therefore a special kind of local government entity
under the IRS Code that is exempt from income tax and authorized to issue tax - exempt revenue
debt on behalf of the municipality. The IRS has not made it clear as to whether public trusts
must have a separate and unique taxpayer identification number from that of the beneficiary
municipality. Practice has shown that some trusts do have their own separate taxpayer
identification number, while other trusts operate using the municipality's tax ID.
4. What is the legal relationship between a municipal public trust and its beneficiary
municipality?
Oklahoma municipal public trusts are created as separate legal entities from their beneficiary
municipality in the form of an express trust governed by a trust indenture. State law and related
court cases have held that a public trust is separate and apart from and not merged with its
municipal beneficiary — see 60 O.S. § 176.1(a)(2); Woodward v. City of Anadarko, 351 P.2d 292
(OK 1960). Trusts are not considered a branch or division of the municipality, but are instead
separate legal entities that have powers separate from that of the municipality. For example,
because the trust is a separate legal entity from the municipality, it is not governed by the
7
OKLAHOMA MUNICIPALITIES AND THEIR PUBLIC TRUSTS
By Michael A. Crawford, CPA
constitutional debt limitation applicable to its municipal beneficiary. In addition, many of the
state laws applicable to municipalities are not expressly applicable to these municipal public
trusts. Contracts and other official documents related to the trust activities are generally
executed under the name of the trust, rather than in the name of the beneficiary municipality,
by its trustees within the powers and limitations of the trust indenture.
However, although municipal public trusts are separate legal entities, Oklahoma law still
contemplates and requires certain control of the trust by its municipal beneficiary. For example,
60 O.S. § 176(E) prescribes that any long -term debt or obligation to be entered into by the trust
shall first have two - thirds approval of the governing body of its beneficiary. Also, pursuant to 60
O.S. § 176(G), public trusts must file annually with their beneficiary, copies of financial
documents and reports sufficient to demonstrate the fiscal activity of the trust, including such
documents as budgets, financial reports, bond indentures and audit reports.
Some additional guidance on the independent legal status of public trusts from their beneficiary
municipality can be found in Oklahoma Attorney General Opinion No. 86 -131.
4. What are some of the constitutional and statutory similarities and differences between a
municipal public trust and its beneficiary municipality?
Similarities: Like the beneficiary municipality, a municipal public trust is subject to the open
meeting act and open records act, subject to the competitive bidding state laws applicable to
municipal construction contracts, and have the power of eminent domain. Also, regardless of
how broad or narrow the trust indenture defines the trust purposes, a municipal public trust is
generally limited to furthering the authorized public purposes of the beneficiary municipality
and is prohibited from engaging in functions or activities that the municipality is unauthorized to
do (with the exception of issuing revenue debt).
Differences: Subject to the provisions of the trust indenture that created the trust, a municipal
public trust and its municipal beneficiary generally differ in the following significant respects:
• Public trusts generally borrow money through the issuance of revenue bonds or other
revenue secured debt, without voter approval; while municipalities issue general
obligation bonds that require voter approval
• Public trusts generally use net revenues from their operations to pay revenue bonded
debt; while municipalities generally use property tax levies to pay the debt service on
general obligation bonds
• Public trusts are generally free to develop a budget in a format that best meets the
needs of the trust and are not governed by the budget laws applicable to municipalities
3
OKLAHOMA MUNICIPALITIES AND THEIR PUBLIC TRUSTS
By Michael A. Crawford, CPA
• Budgets of public trusts merely serve as financial estimates and plans without legal
spending limits; while municipal budgets establish legal spending limits in the form of
appropriations
• Public trusts have additional competitive bidding requirements beyond those applicable
to construction contracts of municipalities and trusts; and statutory conflict of interest
provisions, exemptions and disclosures are different for municipalities and their public
trusts
• Sales tax exemptions on public contracts entered into by a municipality may be passed
on to contractors who may make purchases on behalf of the municipality free of sales
tax; however, the Oklahoma Tax Commission regulations have not extended that same
sales tax exemption pass- through to contractors representing public trusts
• Investment limitations, if any, for public trust monies are commonly found within the
trust indenture, while municipality investments are limited to certain investment
instruments by applicable state law
S. Are a municipal public trust's trustees separate and apart from the governing body of the
beneficiary municipality?
Yes from a legal perspective, but not necessarily from a physical perspective. From a legal
perspective, the trustees of the public trust are considered a separate governing body from that
of the beneficiary municipality governing body. The trustees of each public trust are identified in
the trust indenture and they may or may not be the same members of the beneficiary
municipality's governing body. While it is common for the trustees of many Oklahoma municipal
public trusts to be identified in the trust indenture as the same members of the governing body
of the beneficiary municipality, when these same individuals meet and transact trust business, it
is done under a separate public meeting from that of the beneficiary municipality and the
business or actions are transacted as trustees of the trust and not as town board, city council or
city commission members. Although it is more common to see public trust trustees as the same
individuals that serve as the beneficiary municipality's governing body, the trust indenture may
provide for a different makeup or composition of the Board of Trustees which could include
partial membership from the municipal governing body, or completely separate trustees.
6. Are the operational activities of the public trust to be handled separately from those of the
beneficiary municipality?
60 O.S. § 176.1(D) states that unless otherwise provided for in the trust indenture or other law,
the affairs of the public trust shall be separate and independent from the affairs of the
2
OKLAHOMA MUNICIPALITIES AND THEIR PUBLIC TRUSTS
By Michael A. Crawford, CPA
beneficiary in all matters or activities authorized in the trust indenture, including but not limited
to the trust's budget, expenditures, revenues, and general operation and management of the
trust facilities or functions; provided, that either the public trust or the beneficiary may make
payment of money to the other unless prohibited by the trust indenture or by existing state law.
For economy and efficiency reasons, most municipalities in Oklahoma use the same
management and employees, banking, investments, accounting and information systems,
facilities and equipment that serve both the public trust and the beneficiary municipality. While
the same individuals may serve both legally separate entities, they do so in different and
separate capacities. For example, in a Council /Manager form of municipal government, the City
Manager may also be retained by the trust to serve as Trust Manager, the City Treasurer may
also be used as the Trust Treasurer, and City departmental employees may also work as
employees of the trust, and so on. Technically, these individuals are serving in different
capacities when handling the business of the different legal entities. How these dual- capacity
employees are compensated between these separate legal entities is matter of agreement
between the entities and is most often determined in the budget process.
Likewise, while the municipality and public trust may use the same systems (such as pooled
banking and investments, and the same accounting and information systems), their revenues,
expenditures, assets, debts and fund balances are all maintained separately within these
systems to ensure that trust resources are accountable separate and apart from those of the
municipality. Accounting systems used in governments are based on the concept of fund
accounting where funds represent separate and distinct accounting entities with their own
ledger accounts separate from those of other funds. Public trusts are commonly accounted for
separately within the same accounting system as their beneficiary municipality through the use
of these fund accounting techniques. It is also common for the bank accounts and investments
of municipal governments and their public trusts to be combined through a pooled account or
pooled investment portfolio by a common Treasurer, with the fund(s) of each separate entity
having an ownership share of the banking or investment pool; thereby maintaining separate
accountability for each legal entity.
7. Can resources be transferred between a municipal public trust and its beneficiary
municipality?
60 O.S. § 176.1(D) states a public trust or the beneficiary may make payment of money to the
other unless prohibited by the trust indenture that created the trust or by existing state law.
This statute sets the overall tone in providing for the authorization of transfers of resources
between these separate legal entities. Transfers of resources between municipalities and their
5
OKLAHOMA MUNICIPALITIES AND THEIR PUBLIC TRUSTS
By Michael A. Crawford, CPA
public trusts for operating, capital and debt subsidies is a common occurrence and can be
governed by applicable state laws, trust indenture provisions, bond indenture provisions and
local ordinances or resolutions.
Municipality Transfers to the Public Trust: 60 O.S. § 176(A)(4) requires express approval of the
beneficiary municipal governing body before municipal funds may be used for trust purposes.
Therefore, any transfer of the beneficiary municipality's resources to its public trust or use of
municipal- derived funds for trust purposes must be expressly approved by the municipal
governing body, such as through budget adoption or other governing body action. For example,
it is common for municipalities to pledge the proceeds of municipal sales tax revenue as part of
the security for the repayment of public trust revenue bonds. Pursuant to state statute, for this
to be a proper pledge and transfer of resources, the municipal governing body must take
express action to approve such pledge and transfer, generally by adopting an ordinance or
resolution for the pledge and by budgeting for the transfer.
Public Trust Transfers to the Municipality: With regard to transfers from the public trust to the
beneficiary municipality, the trust indenture should be reviewed to determine if there are any
limitations or constraints within the indenture as to the transfer of resources between the
public trust and its beneficiary municipality. Absent any trust indenture limitations or
constraints, public trust resources may be transferred to the beneficiary municipality. It is
common practice for public trusts to pay money to the beneficiary municipality in the form of
reimbursement of costs incurred for trust purposes paid by the municipality, payments in lieu of
taxes, and transfers in the form of a return of profit to the beneficiary.
8. May a municipal public trust's financial statements be audited in conjunction with the audit
of the financial statements of its beneficiary municipality?
Yes. Generally accepted accounting principles applicable to municipal governments prescribe
that a state or local government's financial statements are to be prepared based on the concept
of a governmental "financial reporting entity'. These accounting principles provide that the
financial reporting entity should include not only the funds and activities of the beneficiary
municipal government (referred to as the primary government), but should also include the
funds and activities of all public trusts /authorities and other separate legal entities for which the
municipal government's elected officials are financially accountable or which are significant to
the primary government (referred to as component units). In Oklahoma, these component units
are most often found in the form of public trust /authorities for which the municipality is
beneficiary. Although the governmental reporting entity's financial statements will include the
financial information of multiple separate legal entities (i.e. the municipality and each of its
9
OKLAHOMA MUNICIPALITIES AND THEIR PUBLIC TRUSTS
By Michael A. Crawford, CPA
component unit public trusts), each separate legal entity's funds and activities are generally
separately reported and identifiable within these combined financial statements.
In Oklahoma law, the annual financial statement audit requirements applicable to municipalities
and public trusts are found in different state statutes. Municipality audit requirements are
found in 11 O.S. §17 -105 through 17 -113, while public trust annual audit requirements are
found in 60 O.S. § 180.1 through 180.3. Although located in different state statutes, these audit
requirements are similar in terms of audit standards to be followed and audit report deadline.
Because of this financial reporting entity concept that results in the combining of the financial
statements of the primary government (i.e. the municipality) and its component units (i.e. public
trusts /authorities), it is acceptable and common practice, for economy and efficiency reasons, to
engage the same auditor to audit the financial statements of the entire reporting entity (the
municipality and all its component units). However, it is also acceptable practice for one or more
component unit public trusts to issue separate stand -alone financial statements and /or engage
a different auditor to audit the statements of that separate entity. Any audited stand -alone
component financial statements would then be combined with the audited financial statements
of the primary government to comprise the audited financial statements of the entire reporting
entity.
DISCLAIMER: The information and opinions in this white paper are intended for informational purposes only and are
not intended to be and should not be used as a legal determination. Consultation with legal counsel is encouraged on
matters of law. These opinions and comments are based on the preparer's long -term financial management
experience with state and local governments within the State of Oklahoma.
VA
MICHAEL A. CRAWFORD, CPA
CRAWFORD & ASSOCIATES, P.C.
PROFESSIONAL BIOGRAPHY
Michael A. (Mike) Crawford is the Chairman of Crawford & Associates and has over 37 years of experience
working in the practice area of state and local government accounting, auditing, and consulting around the
world. He is currently retired from active practice with the firm, but continues to serve the profession as a
consultant, author and public speaker.
Mike is a Certified Public Accountant and received a bachelor's degree in accounting from East Central
University in Ada, Oklahoma in 1977, served as Director of Finance for the City of Edmond, Oklahoma, and
also worked as an auditor and consultant with the international accounting firm Peat, Marwick, Mitchell before
establishing Crawford & Associates in 1984 to provide professional services dedicated solely to the practice
area of state and local government.
Mike served seven years as a member of the Governmental Accounting Standards Advisory Council
( GASAC), including acting as its Chairman, Vice-Chairman and Chair of its Technical Agenda Committee.
The GASAC is a national board appointed by the Financial Accounting Foundation to advise the
Governmental Accounting Standards Board (GASB) on its technical agenda and other issues. Mike's other
professional affiliations and recognitions include the following:
➢ Inductee into the Oklahoma Accounting Hall of Fame
➢ Past President of the Oklahoma Society of CPAs ( OSCPA)
➢ Recipient of the OSCPA Public Service Award
Recipient of the OSCPA Silver Pen Award
➢ First Recipient of the Oklahoma Municipal League President's Gold Award
➢ Five -Time Recipient of the AICPA Outstanding Instructor Award
➢ Past Member AICPA Governing Council, Peer Review Committee, and Ethics Committee
➢ Past Chairman of the OSCPA Governmental Accounting and Auditing, and Peer Review Committees
➢ Member of the Oklahoma Accountancy Board's Peer Review Advisory Committee
Mike is recognized both nationally and internationally as an author and public speaker has provided hundreds
of professional development training sessions covering nearly every state in the United States and a number of
other countries. He has authored or co- authored a number of professional publications and articles, including
the following:
• CCH Governmental GAAP Guide and Practice Manual
• CCH Governmental GAAP Update Service
• CCH Knowledge -Based AuditsO of State and Local Governments with Single Audits
• CCH CPAs Guide to Independence and Ethics
• CCH Attestation Guide
• CCH Accounting Research Manager0
• AICPA Practice Aid, Checklists for Financial Statements of State and Local Governments
• AICPA Practice Aid, Applying OCBOA in State and Local Government Financial Statements
• AICPA Audit Risk Alert, State and Local Governmental Developments
• AICPA Resource Guide, Using Competition,for Performance Improvement
• AICPA Peer Review Checklists, State and Local Government Engagements
• AICPA CPA Letter — Members in Government Supplement
The City Wii out Limits.
TO: The Honorable Mayor and City Council
City of Owasso
FROM: Sherry Bishop
Assistant City Manager
SUBJECT: Ordinance Repealing Public Safety Capital Fund Fee
DATE: February 6, 2015
BACKGROUND:
On January 13, 2015, Owasso voters approved a sales tax rate increase to become effective on
April 1, 2015. Previously, the City Council had approved Resolution 2014 -14 stating the Council's
intent to amend the code of ordinances eliminating the public safety capital fund and reducing
the monthly utility fee by $3.00, if the proposed 'h cent sales tax increase was approved.
Within the Owasso Code of Ordinances, Part 13, Public Safety; Chapter 2, Fire Department;
Article C, Ambulance Service; Section 13 -236 establishes a $7.00 per month fee for water or
sewer customers inside the city limits. Section 13 -237 establishes the Ambulance Service Fund,
the Ambulance Capital Fund, and the Public Safety Capital Fund and defines the percentage
of monies from that fee to each fund.
Currently, ordinances distribute the $7.00 fee as follows:
Fund
Percentage
Amount
Ambulance Service Fund
50.0%
$3.50
Ambulance Capital Fund
8.6%
$0.60
Public Safety Capital Fund
41.4%
$2.90
Elimination of the Public Safety Capital Fund and reduction of the fee by $3.00 would leave
$4.00 to divide between the Ambulance Service Fund and the Ambulance Capital Fund.
DRAFT ORDINANCE:
The attached draft ordinance would repeal the Public Safety Capital Fund and reduce the
monthly fee from $7.00 to $4.00.
The ordinance, if approved, would distribute the $4.00 fee as follows:
Fund Percentage Amount
Ambulance Service Fund 85% $3.40
Ambulance Capital Fund 15% $0.60
ATTACHMENT:
Draft Ordinance
CITY OF OWASSO, OKLAHOMA
ORDINANCE NO. DRAFT
AN ORDINANCE AMENDING PART 13, PUBLIC SAFETY, CHAPTER 2, FIRE DEPARTMENT,
SECTION 13 -236, FUNDING FOR AMBULANCE SERVICE AND PUBLIC SAFETY, AND SECTION
13 -237, ESTABLISHMENT OF FUNDS, UTILIZATION OF REVENUES, OF THE CODE OF
ORDINANCES OF THE CITY OF OWASSO, OKLAHOMA BY REPEALING THE PUBLIC SAFETY
CAPITAL FUND AND REDUCING THE FEE BY THREE DOLLARS ($3.00) PER MONTH.
THIS ORDINANCE AMENDS PART 13, CHAPTER 2, SECTIONS 13 -236 AND 13 -237, OF THE CITY
OF OWASSO CODE OF ORDINANCES AND SHALL BE CODIFIED AS SHOWN BELOW.
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF OWASSO, OKLAHOMA, THAT, TO -WIT:
SECTION ONE: Part Thirteen, Public Safety, Chapter Two, Fire Department, of the
Code of Ordinances of the City of Owasso, Oklahoma, shall be amended as follows:
SECTION 13 -236 FUNDING FOR AMBULANCE SERVICE
A. For areas within the corporate limits of the city receiving water service from
the city or areas within the corporate limits of the city receiving only sanitary sewer
service from the city, a water rate increase or a sewer rate increase, respectively, is
established as follows:
1. For every single family residence, whether same is of a permanent
nature or movable manufactured housing, multi - family dwelling, commercial or industrial
establishment, as defined under the zoning code of the city, there is hereby a fee of
Seven Four Dollars ($74.00) per month per residence or establishment above - referenced,
same to be charged and collected on a monthly basis by the Owasso Public Works
Authority as in the case of existing water, sewer and other utility charges.
2. Citizens within multi - family residential dwellings may, to participate in the
ambulance service provided for herein, subscribe to the ambulance service for a
monthly fee of SeveR Four Dollars ($74.00), such payable not less than annually. Those
citizens residing within such multi - family residential dwellings, not subscribing to the
ambulance service provided for herein, shall be charged for emergency or
non- emergency medical service based on the existing fee schedule thereof.
B. For areas outside corporate limits a subscription fee is established. Any person
residing within the service area above designated, desirous of subscribing to the
ambulance service for the benefit of the person or the person's household members,
whether same be temporary or permanent, may do so upon the payment of a
subscription fee Tea -Seven Dollars ($197.00) per month, if such person is connected to the
Owasso water and /or sewer system, or Q.ne u R.GiFP d TNV_- �Eiahty -four Dollars
($42984.00) per year if such person is not connected to the water and /or sewer system.
SECTION 13 -237 ESTABLISHMENT OF FUNDS, UTILIZATION OF REVENUES
A. There continues to be established, under the provisions of the Municipal
Budget Act, a special revenue fund, denoted as the Owasso Ambulance Service Fund,
such funds to be utilized solely for ambulance service equipment or facility acquisition or
improvement, education, public relations, ambulance service personnel salaries, or other
special uses related to the ambulance service.
1. Eighty-five percent (65%) of all monies received for
the benefit of the ambulance service herein created resulting from the increased water
and /or sewer rate herein charged or subscription fees shall be placed in the Owasso
Ambulance Services Fund.
2. Eighty -five percent (85 %) of all ambulance service fees, donations, or
grants, shall be placed in the Owasso Ambulance Service Fund.
e+ the MuRieipel R dg9t A,-+ Gl e F GI d 4 d the D hl' C F+ as
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SB. In addition to the foregoing, there is hereby created pursuant to the provisions
of the Municipal Budget Act, a special reveadecapital project fund, denoted as the
Owasso Ambulance Capital Fund, such funds to be utilized solely for improvements
related to equipment and facilities of the ambulance service.
1. Fifteen percent (15 %) G;,.h+ GRd 6/10 e..+ (9.60%) of all monies
received for the benefit of the ambulance service herein created resulting from the
increased water and /or sewer rate herein charged or subscription fees shall be placed
into the Owasso Ambulance Capital Fund.
2. Fifteen percent (15 %) of all ambulance service fees, donations, or
grants, shall be placed in the Owasso Ambulance Capital Fund.
SECTION TWO (2): REPEALER
All ordinances or parts of ordinances in conflict with this ordinance are hereby repealed
to the extent of the conflict only.
SECTION THREE (3): SEVERABILITY
If any part or parts of this ordinance are deemed unconstitutional, invalid or ineffective,
the remaining portion shall not be affected but shall remain in full force and effect.
SECTION FOUR (4): DECLARING AN EFFECTIVE DATE
The provisions of this ordinance shall become effective April 1, 2015.
SECTION FIVE (5): CODIFICATION
The City of Owasso Code of Ordinances is hereby amended as shown above and
codified in Part 13, Chapter 2, Sections 13 -236 and 13 -237.
011 City Wit out Limits.
TO:
The Honorable Chair and Trustees
Owasso Public Works Authority
FROM:
Roger Stevens
Public Works Director
SUBJECT:
Proposed Ordinance and Resolution
Ranch Creek Sewer Interceptor Assessment Fee
DATE:
February 6, 2015
BACKGROUND:
The Ranch Creek Sanitary Sewer Interceptor has provided sanitary sewer service for residents
located on the west side of HWY 169 since 1984. Since then, approximately 2,094 acres have
been developed within the basin over the past 30 years. After excluding floodway acreage,
8,195 acres are within the Ranch Creek sanitary sewer basin.
The 2005 Wastewater Master Plan, prepared by Greely and Hansen, LLC, identified the need for
improving this sewer interceptor in order to accommodate additional residential and
commercial development by providing adequate conveyance capacity for current and future
wastewater flows.
In April 2012, OPWA Trustees approved a project concept and funding source for the Ranch
Creek Interceptor Improvement Project. Furthermore, in May 2012, Trustees approved an
engineering agreement with Kellogg Engineering for the design of the Ranch Creek Interceptor
Improvements.
In April 2013, Trustees approved Resolution No. 2013 -02, authorizing an application for financing
with Oklahoma Water Resources Board (OWRB) to obtain funds for the Ranch Creek Interceptor
Improvements Project.
In February 2014, construction phase of the Ranch Creek Interceptor commenced with
completion occurring in January 2015. Staff anticipates seeking Trustee acceptance of the
project in February 2015,
PROPOSED ORDINANCE:
The basin to be served by the sewer interceptor project includes 8,195 acres. 2,094 net acres are
currently being served by the sanitary sewer Interceptor, 3,622 net acres are available for
development and 2,478 net acres previously developed not currently served now have access
to sewer service through the new Ranch Creek Interceptor.
The project has been initially funded by a construction loan and subsequent long -term financing
(up to 30 years) from the OWRB. The loan would be paid from the OPWA utility revenues, not
from sales tax or other City revenues. As with other sanitary sewer interceptors, staff is
recommending that any development utilizing the interceptor line to connect for sewer service
would be required by ordinance to pay a per -acre assessment fee to the OPWA.
The proposed assessment fee is based on the final project cost. The construction cost, including
interest and other financing costs would be added to the final construction costs to establish the
final project cost as a basis for the per -acre fee.
The proposed ordinance would do the following:
• Establish the Ranch Creek Interceptor Assessment Area;
• Assess a mandatory fee for connection to the Ranch Creek Interceptor; and
• Authorize the assessment fee rate to be established by Resolution.
PROPOSED RESOLUTION:
The assessment fee rate includes a payback calculation for properties that are within the
Assessment Area, and approved to tie into the new Ranch Creek Interceptor. Upon approval,
payment of this assessment will be mandatory and assessment fees will be due upon the
approval of a final plan or connection to the sanitary sewer system.
The total number of acres included in the Assessment Area is 6,100, with the total cost of the
project coming to $3,723,000. Total costs include acquisition of land, construction costs,
professional fees, interest and all other lawful fees. As such, the mandatory assessment fee has
been calculated to be $610.33 per acre.
PROPOSED ACTION:
An item has been included on the February 10, 2015 Council Work Session in order to discuss this
proposed Assessment Area and Assessment Fee.
ATTACHMENT:
Ranch Creek Sanitary Sewer Basin Map
create
0 The City Wit out Limits.
TO: The Honorable Mayor and City Council
City of Owasso
FROM: Sherry Bishop
Assistant City Manager
SUBJECT: Comprehensive Fee Schedule
DATE: February 6, 2015
BACKGROUND:
A variety of rates and fees are charged to customers for services provided by the city and the
trust authorities. Some rates and fees are enacted by ordinance, some by resolution and others
only by council action. Occasionally, there has been confusion or discrepancy as to whether or
not a fee has been established and by what authority.
Each department maintains of list of their normal user charges, but it may not include all
authorized fees. Some fees are included on the city web site, some are not. There is no
comprehensive list of all fees for all departments of the city.
A comprehensive fee schedule would clarify information for staff and for customers. Staff is in
the process of researching council and trustee action in prior years to compile a comprehensive
list of all rates and fees.
Upon completion, a Comprehensive Fee Schedule will be presented for review and discussion.
Staff anticipates recommending the annual review and approval of a Comprehensive Fee
Schedule by resolution.
0 The City Wit ouf Limits.
TO: The Honorable Mayor and City Council
City of Owasso
FROM: Larry Langford
Recreation and Culture Director
SUBJECT: Vision 2025 Community Center Project Balance
DATE: February 6, 2015
BACKGROUND:
On July 7, 2003, the Board of County Commissioners of Tulsa County adopted a Resolution
calling for a special election to levy and collect sales tax to provide revenue for the purpose of
capital improvements for community enrichment within Tulsa County, including $1,000,000 to
fund projects in Owasso.
In 2004, the Owasso City Council approved Capital Improvements Agreement contracts with
the Tulsa County Industrial Authority and the Board of County Commissioners of Tulsa County for
the disbursement and utilization of Vision 2025 funds. (Memo dated March 12, 2004 is attached.)
One such agreement was for the Owasso Community Center project for $1,000,000. The project
of the Vision 2025 proposition was actually four projects, including new roof -top HVAC units for
the existing Community Center, construction of a Community Build Park (Funtastic Island),
acquisition of land for a Veteran's Memorial, and participation in the construction of a new
recreational facility by the YMCA.
Under the terms of the Capital Improvements Agreement dated April 30, 2004, 95% of the
project funding was the maximum amount available to be drawn for the project. The remaining
5% in the amount of $50,000 was set aside and retained by the Tulsa County Industrial Authority.
The original project also came in under budget which created a $1,331 unused balance.
The retained amount along with savings equals $51,331 and is now available for disbursement for
an Owasso Community Center project.
USE OF FUNDS:
On April 28, 2014, the City of Owasso received a letter (attached) from INCOG Area Agency on
Aging presenting the findings and recommendations from their Americans with Disabilities (ADA)
assessment of the Owasso Community Center.
After staff evaluation of facility needs, the following description with estimates is proposed for
utilization of Vision funds:
Parking -- $7,500
Reconfigure the parking area so the accessible spaces are at least 8 feet wide with
clearly defined access aisles that are at least 5 feet wide.
Repaint the lines on the accessible spaces to include striping marking the access aisle in
such a way as to discourage parking in the aisle and ensure that all accessible spaces
have an access aisle.
Reconfigure the current parking spaces to designate at least one van accessible space
that is either 1 1 feet wide with a 5 foot access aisle or 8 feet wide with an 8 foot access
aisle.
Approach and Entrance -- $20,000
Alter the door to ensure there is at least a 32 inch clear opening.
Remove the inner door or change the door swing on the inner doors so that it swings into
the building.
Restrooms -- $5,000
o Alter the doorway to 32 inches clearance.
o Alter the compartment stall to 60 inches from side wall and 56 inches from rear wall.
o Install a 36 inch grab bar.
® Widen the stall door opening to 32 inches.
Flooring -- $20,000
Replace worn flooring in lobby and community room.
Bus Stop -- $5,000
Construct a designated bus stop accessible from main entry road.
ATTACHMENTS:
Memo dated March 12, 2004 - Capital Improvements Agreements - Vision 2025
Letter dated April 28, 2014 - INCOG Area Agency on Aging
#I7
MEMORANDUM
TO: THE HONORABLE MAYOR AND CITY COUNCIL
CITY OF OWASSO
FROM: RONALD D. CATES
CITY ATTORNEY
SUBJECT: CAPITAL IMPROVEMENTS AGREEMENTS - VISION 2025
PROJECTS, OWASSO COMMUNITY CENTER PROJECT;
OWASSO DOWNTOWN /NEIGHBORHOOD PROJECT,
OWASSO MEDICAL COMPLEX PROJECT; AGENDA ITEMS
17,18 AND 19
DATE: March 12, 2004
INTRODUCTION:
At the direction of the City Manager, there is presented for Council consideration the
proposed Capital Improvement Agreements by and among the City of Owasso,
Oklahoma, the Tulsa County Industrial Authority and the Board of Commissioners of
Tulsa County, Oklahoma. The Capital Improvement Agreements are the vehicle by
which the City of Owasso, as well as other municipalities within Tulsa County, avails
itself of its designated portion of the Vision 2025 monies.
BACKGROUND:
On September 9, 2003, the duly residents of Tulsa County approved the levy and
collection of an additional one cent sales tax to provide revenue for, among other things,
capital improvements for community enrichment within Tulsa County. Among the
anticipated community enrichment projects there was specifically provided for the City
of Owasso the following projects, to -wit:
A. Owasso Community Center Project----------- - - - - -- $1,000,000.00;
B. Owasso Downtown/Neighborhood Project-- - - - - -- $1,143,463.90; and,
C. Owasso Medical Complex Project ------------------- $4,500,000.00.
Subsequent to passage of the sales tax proposition, representatives of Tulsa County
proceeded to take such actions necessary to obtain financing to provide advance fiinding
for the capital projects. In order to find the costs of the acquisition, construction,
equipping and furnishing of the capital projects, the Tulsa County Industrial Authority
( "Authority "), an Oklahoma public trust having the County of Tulsa as its beneficiary,
was determined to be the appropriate legal entity to issue debt. The Authority would issue
its revenue bonds and secure as well as service debt incurred from the issued revenue
bonds by a transfer of a portion of the sales tax proceeds to it from Tulsa County.
Accordingly, the Authority issued its $127,150,000.00 Tulsa County Industrial Authority
Capital Improvements Revenue Bonds, Series 2003A, and its $115,000,000.00 Tulsa
County Industrial Authority Capital Improvements Revenue Bonds, Series 200313, (the
"Bonds ").
- — Having obtained the necessary funds for the anticipated projects, it became incumbent
upon county and municipal officials to create a document to establish, define and govern
the relationship of the respective parties. As a result of the efforts of many county and
municipal officials, as well as financial and legal advisors as relates to the Master Bond
Indenture dated as of December 1, 2003 and the First Supplemental Bond Indenture dated
as of December 1, 2003, a prototype Capital Improvement Agreement was created.
DISCUSSION:
It is submitted that the Capital Improvement Agreements presented are identical to the
prototype referred to above and set "forth in an uncomplicated form a workable
arrangement for the disbursement and utilization of the 2025 funds. The Capital
Improvement Agreements (hereinafter collectively referred to as "Agreement") contain
essentially five (5) principal categories. Such are as follows,
1. Project Identification;
2. Set Aside of Funds;
3. Conditions Precedent to Initial Funds Disbursement;
4. Requirements For Interim Funds Disbursement; and,
5. Project Closeout Requirements.
Project Identification-
The Agreement, in the Recital section, identifies the project(s) for which the funds are to
be spent. Under the terms of the Agreement, "the project' is generally referred to with
more specificity left to be provided by the exhibits to be attached as "Exhibit A ". It is
submitted that this is important insofar as it provides latitude to the City of Owasso which
enables the Council, within the 2025 Ballot parameters, to more filly define its own
project. Staff recommends that the Council consider the following as the defined project
identifications, to -wit:
A. Owasso Community Center Project------------------ - - - - -- $1,000,00.00
1. Community Build Park ---------------------- -------------- $200,000.00
2. Land Acquisition- Veterans Memorial ------------------- $200,000.00
3. City of Owasso -YMCA Recreation Facility----- - - - - -- $500,000.00
4. Community Center Heating and Air-------------- - - - - -- $100,000.00;
B. Owasso Downtown/Neighborhood Project---------- - - - - -- $1,143 463.90
The projects consist of the relocation of overhead utility lines underground along
Main Street from 3 "' Street to 76°i North, the replacement of the existing
Streetlights along Main Street with pedestrian- oriented theme lighting, and the
acquisition of properties along Main Street corridor for the purposes of
developing a town square.
C. Owasso Medical Complex Project -------------------------- $4,500,000.00
This project involves the extension of a water lint, from a master meter to an
elevated 2.0 million water tank. The master meter referred to shall be a
water supply master meter to be constructed at the site of connection with the
City of Tulsa water system. Also, a booster pump station as well as connections
and water lines to the existing water distribution system will be constructed.
Set Aside of Funds-
Under the terms of the Agreement there are monies set aside for the use and benefit of the
City of Owasso. The funds set -aside for the City equals ninety -five per cent (95 %) of the
City's Vision 2025 allocation for each category of capital improvement. The amount set
forth in the Background portion of this Memorandum represents the City's allocation or
as referred to in the Agreement, the "Contracting Party Amount". The set -aside portion,
ninety -five percent (95 %), is termed the "Maximum Amount of Advances" and
constitutes the maximum amount of money available from the bond proceeds referred to
above to fund each respective capital improvement. The remaining five per cent (5 %) is
retained by the Authority to offset bond issuance and related costs. The funds that are set -
aside are placed in a designated and numbered subaccount of the Authority's
Construction Fund on deposit with the Bank of Oklahoma, N.A., the trustee bank, all in
accordance with the First Supplemental Bond Indenture.
Conditions Precedent to Initial Funds Disbursement -
The Agreement, under Section 3, at pages 8 and 9, sets forth specifically what is required
of the City of Owasso in terms of documentation prior to the Authority's release of any
initial advances. This section delineates that which is required and for the sake of brevity
will not be restated herein. However, it is important to note that the provisions have been
reviewed by various Staff members and the requirements are considered as being
achievable and within existing resource availability.
Requirements for Interim Funds Disbursement -
Under the provisions of Section 4, appearing at pages 9 and 10 of the Agreement, there is
set forth the items and actions that serve as conditions precedent to the City of Owasso
receiving construction advances. Again, these provisions have been reviewed by various
Staff members and the requirements are considered as being achievable and within
existing resource availability.
Project Closeout Requirements-
The Agreement specifies the project shall be completed and all advances made prior to
February, 2007. The closeout contemplated by the Agreement involves the City of
Owasso completing the acquisition, construction, equipping and furnishing of the project.
Upon such occurrence, certification of such completion will be requires of the City by
the Authority that will generally consist of certification from the Project Manager of the
Authority and the Architect or Engineer for the project as to the completion.
The remaining provisions of the Agreement, although of importance, are considered as
being standard contractual provisions normally found in cooperative multi - governmental
arrangements. Such generally consists of party identifications, recitals, definitions and
aids to interpretation language. In light of such, those provisions are not specifically
discussed in this Memorandum.
Any questions that any Councilor(s) might have regarding these matters should be
directed to Mr. Ray or myself.
RECOMMENDATION:
Staff would recommend that the Council approve the Capital improvement Agreements
presented.
ENCLOSURES:
The project specific Capital improvement Agreements are included in the Agenda
Packets of the City Councilors only. Due to the voluminous nature of the combination of
such documents they are not included in the individual packets distributed to the Public.
To review a copy or copies of the Capital Improvement Agreements contact Julie Stevens
at 918/376 -1502.
a
4/28/2014
City of Owasso — Parks Department
Larry Langford
Director of Recreation and Culture
P.O. Box 180
Owasso, OK 74055
Dear Mr. Langford,
INCOG Area Agency on Aging recently completed an Americans with Disabilities Act (ADA) assessment
at the Owasso Community Center. This letter documents the findings of that assessment and provides
recommendations for solutions to those findings. Please feel free to contact out offices with any questions
regarding these findings.
The ADA requires public accommodations to provide goods and services to people with disabilities on an
equal basis with the rest of the public. In order to do this, businesses and non -profit organizations that
serve the public are required to remove barriers to accessibility when such changes are "readily
achievable," meaning that they can be done without much difficulty or expense. This letter provides you
with the basis for developing a plan for readily achievable barrier removal.
Finding 1: Parking
Standard: Accessible parking spaces must be at least 8 feet wide with an access aisle that is at least 5 feet
wide and the access aisle must be marked so as to discourage parking in the aisle.
Barrier: The current parking spaces are of varying sizes. Two of them are 9 feet wide and do not have an
access aisle and one is 11 feet wide with a 10 foot access aisle. Also, the spaces ate not properly marked
with a well defined access aisle that discourages parking in the aisle.
Recommendation: Reconfigure the parking area so the accessible spaces are at least 8 feet wide with clearly
defines access aisles that ate at least 5 feet wide. Repaint the lines on the accessible spaces to include
striping marking the access aisle in such a way as to discourage parking in the aisle and ensure that all
accessible spaces have an access aisle.
Finding 2: Parking
Standard: For every 6, or fraction of 6, accessible spaces, at least 1 of those accessible spaces must also be
a van accessible space. The van accessible space must be either 8' wide with an 8' access aisle or 11' wide
with a 5' access aisle and it must have signage identified with the International Symbol of Accessibility and
reading "Van Accessible."
Barrier: The current van accessible parking space is 11 feet wide with a 2.7 foot access aisle.
Recommendation: Reconfigure the current parking spaces to designate at least one van accessible space
that is either 11 feet wide with a 5 foot access aisle or 8 feet wide with an 8 foot access aisle. Repaint the
lines to include striping marking the access aisle in such a way as to discourage parking in the aisle.
Finding 3: Approach and Entrance
Standard: The clear opening of the accessible entrance door must be at least 32 inches wide, between the
face of the door and the stop when the door is open 90 degrees.
Barrier: The clear opening of the accessible entrance is only 30 inches wide.
Recommendation: Alter the door to ensure there is at least a 32 inch clear opening.
Finding 4: Approach and Entrance
Standard: If there are two doors in a series, e.g. vestibule, the distance between the doors must be at least
48 inches plus the width of the door.
Barrier: There is only 46 inches plus the width of the door in the vestibule.
Recommendation: Remove the inner door or change the door swing on the inner door so that it swings
into the building.
Finding 5: Restrooms
Standard: The door opening width must be at least 32 inches clear, between the face of the door and the
stop, when the door is open 90 degrees.
Barrier: The current door opening width is only 31 inches.
Recommendation: Alter the doorway.
Finding 6: Restrooms
Standard: The clearance around the accessible stall must be 60 inches from the side wall and 56 inches
from the rear wall.
Barrier: The clearance around the accessible stall is only 37 inches from the side wall and 56 inches from
the rear wall.
Recommendation: Alter the compartment for clearance.
Finding 7: Restroom
Standard: Bathroom stalls that are accessible must have grab bars on the side wall and on the rear wall of
the stall. The grab bar on the rear wall must be at least 36 inches long and extend at least 12 inches on one
side and 24 inches on the other side from the centerline of the toilet..
Barrier: The accessible stalls have a grab bar on the rear wall but it is 18.5 inches long, 10 inches from the
centerline to the side wall and only 8.5 inches on the open side.
Recommendation: Install a grab bar that is at least 36 inches long. The grab bar should extend at least 12
inches from the centerline of the toilet to the side wall and at least 24 inches on the open side.
Finding 8: Restrooms
Standard: The stall door opening width must be at least 32 inches clear, between the face of the door anf
the stop, when the door is open 90 degrees.
Barrier: The stall door opening width is only 29.5 inches.
Recommendation: Widen the door width.
Thank you for your consideration and efforts to resolve these ADA concerns. We recognize that there
may be items on this list that are not affordable for "readily achievable" barrier removal. We simply ask
that you develop a plan to resolve these ADA findings and, when readily achievable, we ask that the
recommended changes be made. Please keep in mind that INCOG awards CENA grant funding each year
to senior centers with active boards and the Owasso Senior Citizens group is eligible to apply for these
grants. One of the intended purposes of CENA funds is to help senior centers with funding to make
needed repairs and modifications which will make your facility more accessible. We encourage you to
work with your senior citizens group to apply for CENA funding to make the recommended changes
detailed in this letter. Your Senior Citizens Community Center provides a vital service to seniors in
Sapulpa and the surrounding area and we look forward to continuing to support you in any way we can.
(Sincerely,
Kim McCurry, CIRS -A
Aging Specialist
INCOG Area Agency on Aging
2 W. 2nd St. Suite 800
Tulsa, OK 74103
(918)579 -9477 office
(918)579 -9577 fax
kmccurrynincog.org
T Wit out Limifs.
TO: The Honorable Mayor and City Council
City of Owasso
FROM: Bronce L. Stephenson
Director of Community Development
SUBJECT: Final Plat - Hickory Creek II
DATE: February 6, 2015
BACKGROUND:
The City of Owasso received a final plat for review and approval of the Hickory Creek II
development. This development proposes twenty -three (23) lots in three (3) blocks on 7.6 acres
of land. The applicant wishes to plat the property for the development of a single - family
residential subdivision. This is phase II of the Hickory Creek development. The subject property is
located at the northwest corner of the intersection of E 661h St N and N 129 +h E Avenue.
SURROUNDING ZONING:
Direction
Zoning
Use
Land Use Plan
Jurisdiction`'
North
AG
(Agriculture)
Undeveloped
Residential
Tulsa County
South
(Agriculture)
Residential
N/A
Tulsa County
East
AO
(Agriculture)
Undeveloped
Residential
Tulsa County
RS -3
West
(Small -lot
family
Residential
Residential l
City of
single -
Owasso
residential
SUBJECT PROPERTY /PROJECT DATA:
Property Size
7.6 acres
Current Zoning
RS -3
Proposed Use
Single-family residential
Lots /Blocks
23 lots in 3 blocks
Number of Reserve Areas
3
Within PUD?
PUD -10 -01
Within Overla°, District?
None
Water Provider
Rogers County Rural Water District
Applicable Paybacks /Fees
Storm siren fee of $35 /acre, Elm Creek Sewer
Payback of 1,580 /acre
Streets (public or private)
Public Streets
ANALYSIS:
PUD- 10 -01, approved in March of 2011, allows for this development to have smaller lots than
would be allowed by standard zoning (50 ft. wide rather than 65 ft.) The Hickory Creek II
development would be accessed with an entrance from E 66th St N and N 129 +h E Avenue and
would connect to the original phase to the west. A one hundred (100) foot Grand River Dam
Authority (GRDA) utility easement lies along the eastern side of the subject property.
Appropriate utility and drainage easements are proposed throughout the plat that will allow for
the movement of stormwater and the placement of utilities to serve this development and future
developments in the area. Any development that occurs on the subject property must adhere
to all subdivision, zoning, and engineering requirements including but not limited to paved
streets, landscaping, and sidewalks. The City of Owasso will provide sanitary sewer service with
water provided by Rogers County Rural Water District.
PLANNING COMMISSION:
The Owasso Planning Commission will review this item at their regular meeting on February 9,
2015,
ATTACHMENTS:
Area Map
Aerial Map
Hickory Creek II Final Plat
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The Citdy! out Limits.
TO: The Honorable Mayor and City Council
City of Owasso
FROM: Bronce L. Stephenson
Director of Community Development
SUBJECT: Downtown Overlay District
DATE: February 6, 2015
BACKGROUND:
Overlay districts are flexible land use control tools which establish additional development
standards over the base zoning districts. Typically, overlay districts are used to protect areas from
undesirable uses, control architecture and design, require additional landscaping beyond the
base standards, or encourage mixing residential and business activity to support pedestrian
oriented development. The Community Development Department has been working on an
overlay district for a section of the original town area of Owasso for several months.
The purpose of the Downtown Overlay ordinance is to develop a basic set of design standards
that will help spawn desirable economic development activity that is pedestrian in scale,
ensures attractive architecture and promotes orderly development, while making the area
attractive for new business activity. The proposed overlay helps to implement the Town Square
and Owasso Station District identified in the 2001 Downtown Plan, and addresses many of the
concerns that were expressed during the development of the Quality of Life Initiative and the
Land Use Master Plan regarding redevelopment of the downtown core.
The proposed Downtown Overlay basically covers the area from 3m Street on the north to 5th
Street on the south, the railroad tracks on the west and the US -169 service road on the east. in
2012, the city purchased the former First Bank Building for the purposes of moving City Hall to this
location. Given this large public investment, it further emphasizes the need to protect the
downtown core from development that would serve to degrade this facility.
Overall, this proposed ordinance for the Downtown Overlay District seeks to establish regulations
that protect the investment of existing and prospective landowners, as well serve to protect
businesses and corporations from unattractive, non - compatible uses, and ensure the area is
visually pleasing, sustainable, and developed in a coordinated fashion. Further, the overlay will
ensure consistency in development, which will ensure property values are maintained and
continue to increase. This overlay document is a tool that will be used to create an arts and
entertainment district, similar to what has been seen with the Rose District in Broken Arrow, or the
Brady and Cherry Street Districts in Tulsa.
TIMELINE:
• This document has been in development and public input solicited since the summer of
2014.
• Many key stakeholders, including business owners, investors and citizens in the downtown
area, have provided input.
• The Planning Commission reviewed this item in December and January and offered
input.
• Notices will be sent to all property owners within the overlay district and within 300 feet of
the area, announcing the time for the public meeting, the Planning Commission public
hearing and the City Council public hearing.
• A public input meeting is scheduled on February 23, 2015 at 6:30 PM at the Community
Center to receive citizen input, answer questions and discuss any issues.
• The OEDA will review the overlay at their February 12, 2015 meeting.
• The Planning Commission will hold a public hearing and consider action on March 9,
2015.
• The Council will review this item again at the work session on March 10, 2015.
• The Council will hold a public hearing and consider action at the regular meeting on
March 17, 2015.
ATTACHMENT:
Draft, Downtown Overlay
SECTION 860.5 DOWNTOWN OVERLAY DISTRICT
860.5.1 GENERAL DESCRIPTION
It is the purpose and intent of the Downtown Overlay District to provide enhanced
standards to protect and enhance the unique characteristics of the Main Street, 76`h
St and downtown areas. Overlay Districts may also be used to protect or facilitate a
particular design theme established through specific architectural styles or periods, or
to protect or facilitate site plan conventions such as setbacks that are both minimums
and maximums.
860.5.2. PURPOSE
• Encourage sustainable development that will become a long term asset to
Owasso.
• Promote economic growth and redevelopment of the downtown Owasso area.
• Encourage residential development as part of commercial development and to
replace blighted properties on the fringe of the downtown area with new and
higher- density residential.
• Encourage the development of office space through standalone and mixed -use
development. Office space is encouraged at a higher- density and multi -story
structures.
• Giving special attention to landscaping, buffering, signage, lighting and
building setbacks in those districts identified as needing special attention.
• Giving special attention to the existing architectural style or to the style that is
planned, so as to create an easily identifiable area in those areas identified as
architecturally significant.
• Promote the history of Owasso.
• Encourage quality, attractive and unique architecture.
• Implement the Downtown Development District as described in the 2030
GrOwasso Land Use Master Plan and 2004 Downtown Master Plan.
• Create a vibrant arts and entertainment district.
• Create an area where development can be accomplished at a higher- density
than allowed in any other commercial and residential areas of Owasso.
• Attract new businesses and retain small businesses in the downtown area.
• Revitalize Main Street and create a true Main Street environment.
• Establish regulations that protect the investment of existing and new
businesses from unattractive, non - compatible uses.
• Ensure the area is visually pleasing, sustainable, and developed in a
coordinated fashion.
• Ensure a high quality of development that will ultimately generate an
economically enhanced and pedestrian friendly area for Owasso.
• Follow the principals of the Quality of Life Initiative and the GrOwasso 2030
Land Use Master Plan.
860.5.3 DOWNTOWN OVERLAY DESIGNATED
A. BOUNDARY MAP
The boundaries of the attached map (figure 1) depicts the proposed
Downtown Overlay Area. All properties within the depicted boundaries are
subject to the rules and regulations within this chapter and the Owasso
Zoning Code
B. MAP AMENDMENTS
No change in the boundary of the Downtown Overlay District shall be
authorized, except by the City Council pursuant to the procedures outlined in
Chapter 13, Amendments.
V =376ft
Downtown Overlay District Boundaries
ii -ice 11
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Figure 1
Downtown Overlay Map
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860.5.4 PERMITTED USES
The base zoning districts of properties fully or partially within the designated
overlay district shall not be affected except as noted in this chapter. All
applicable regulations for use, yard, area, tot dimensions, utility placement,
and landscaping shall be those specified for each district, including planned
development stipulations.
A. USE RESTRICTIONS
1. In AG districts, only existing agricultural uses shalt be permitted to continue
and be subject to all applicable standards and regulations in Section 300-
330. No Specific Use Permits shall be issued for any land zoned AG and no
new AG uses or businesses shall be allowed.
2. In each zoning district, all uses respective to that district shalt be
permitted by right or with the issuance of a Specific Use Permit, except for
those listed below in Section 4.
3. Allowed Uses. Within the Downtown Overlay, unless otherwise restricted in
this section, any use permitted, or with a specific use permit in the
underlying zoning district shall be permitted. Alt uses shall be defined by
the most recent version of the NAICS (North American Industry
Classification System) book.
4. The following By -Right and Specific Use Permit uses shalt be prohibited in
the Downtown Overlay District.
• Industrial Uses except in the in the IH and IM Zoning District
• Any new agricultural uses or businesses
• Arena
• Chick hatchery
• Drive -in theatre
• Halfway house
• Fairgrounds
• Gas Service Station
• Convenience Store
• Landfill
• Bait Shop
• Bindery
• Casino /Gaming Center
• Juvenile Delinquency Center
• Kennel (as primary use)
• Pre - Release Center
• Animal and Poultry Raising
• Power Plant
• Sexually- oriented businesses
• Bottled Gas Sates
• Outdoor Kennels (not a part of veterinary or grooming business)
• Taxidermist
• Cemetery
• Oil Well Drilling and Cleaning Establishment
• Fuel oil sates
• Race tracks (animal or vehicle)
• Mini - storage warehouses (as a primary use)
• Truck stop
• Shooting range (outdoor)
• Drag strip
• Outdoor storage of any kind as the principal use
• Portable building sales
• Portable storage
• Cesspool Cleaning
• Concrete Construction Service
• Motor vehicle repair and tire shops
• Auto Sales
• Auto Rental
• Camper Sales
• Disinfecting Services
• Lumber yard
• Cabinet Maker
• Plastic material sates
• Construction equipment sales
• Auctioneer
• Auto wash
• Agricultural implement sales
• Appliance store and repair
• Woodworking shop
• Aircraft sales
• Gas Station
• Boat and Recreational Vehicle sates
• Fence construction company
• Golf Driving range
• Truck rentals
• Monument sales
• Go -kart track
• Outdoor Recreation including amusement parks
• Motorcycle Sales
• Janitorial service
• Vending sates and service
• Exterminating services
B. NON - CONFORMING USES
Existing, but non - conforming properties, which existed as of the date
these regulations became effective, shalt be allowed to continue in the
same manner after the adoption of these regulations. However, such non-
conforming properties shall be subject to these regulations if feasible
when:
1. A property owner requests any zoning change;
2. The principle use on the property is discontinued for a period of
six (6) calendar months;
3. The property is destroyed or significantly altered (60% or
greater);
4. Enlargements or improvements are made to the property that
increase the gross square footage by 25 %; or
C. EXISTING USES
1. SINGLE FAMILY RESIDENTIAL - The Downtown — Overlay shall not affect
existing single family residential uses. Said uses may continue to exist in
perpetuity until such time as they may be redeveloped or rezoned for
another use.
2. PREVIOUSLY APPROVED PROJECTS OR DEVELOPMENT - Any project
or development that was approved or had plans submitted prior to the
effective date of this section shall not be required to comply with these
regulations. Previous approvals remain valid unless the approval date
lapses or unless changes are made to the previous approvals. This shall
refer to site plans, building plans, Planned Unit Developments or Specific
Use Permits submitted prior to the effective date of this overlay shall only
be required to comply with the zoning regulations in affect at that time.
An approved plat shall not constitute approval of a project. The
Administrator shall determine if a project meets these criteria.
860.5.5 LANDSCAPE REQUIRMENTS
Development and or redevelopment shall comply with Chapter 20 of the
Owasso Zoning Code whenever possible. Smaller and unique developments
shall provide a landscape plan that shall be approved by the Administrator.
860.5.6 GENERAL REQUIREMENTS
A. All development shall follow City of Owasso procedures and requirements
described in Section 2, General Provision, except as noted in this Section.
Architectural details and /or drawings shall be submitted to the
Community Development Department at the time of site plan submittal.
Architectural plans shall depict architectural details outlined in this
Section and shall consist of:
Preliminary renderings or drawings of building elevations plus typical
cross sections to clearly define the character of the project and to
ensure these provisions are met; and
2. Exterior building materials inventory to indicate compliance with this
Section. The Administrator shall review the proposed building
materials for compliance.
860.5.7 BUILDING AND SITE DESIGN STANDARDS
A. BUILDING ENTRANCE
Primary building entrances shall be clearly defined, and shall be recessed
or framed by a sheltering element such as an awning, arcade, overhang,
or portico (in order to provide weather protection for pedestrians). Public
entrances flush with the building wall with no cover are discouraged.
B. OFF STREET PARKING
Off street parking areas are encouraged to be located to the side or rear
of buildings or in the interior of a block whenever possible. Loading areas
shall be located behind the main building and screened in accordance
with Chapter 20. All parking lots, drives, aisles and other elements shall
comply with Chapter 9 of the Owasso Zoning Code.
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C. BUILDING SETBACK
It is the intent of this chapter to enhance and preserve the character of
the overlay by promoting parking area placement to the rear of lots or
along the sides of buildings and bring visually pleasing building
architecture to the street, therefore building setbacks along public street
frontage may be eliminated with up to a 0 ft. setback when possible.
Provision for public sidewalk shall always be made. Public spaces for
dining and display are encouraged between the building frontages and the
public sidewalk, so long as a six (6) foot clear path of travel is maintained
at all times.
OUTDOOR SPACE
Outdoor seating areas, fountains, plazas, courtyards and other elements
are encouraged to create a unique, interesting and walkable downtown
area.
E. SIDEWALKS
All buildings, parking areas, public spaces, amenity features, and
adjoining developments of similar use, shall be linked with sidewalks.
Sidewalks shall be provided along public streets that provide access to the
development. Sidewalks shall be constructed in accordance with the
standards for sidewalks as set forth in City of Owasso Engineering
Standards.
F. EXTERIOR MATERIALS
Exterior building materials shalt include brick, glass, split -faced concrete
block, stone, stucco, synthetic stucco, or cement -board or wood siding.
Metal may be used only as accent material, and cumulatively may not
exceed 20 percent of the area of any individual exterior wall along any
public street.
G. ROOF PITCH
Flat roofs and roofs with a pitch of less than 3:12 require a parapet wall.
Roofs and screening shalt comply with the regulations set forth in Chapter
20 of the Owasso Zoning Code. Eaves a minimum of one (1) foot from the
building face shall profile a pitched roof. Roofing for pitched roofs
greater than 6:12 shall be wood, tile, slate, architectural asphalt
shingles, or low - reflectivity metal (flat or matte finish). No roof shall
cause water to drain or flow directly onto a public way. Rainwater should
be collected and piped to ground level or into storm drain systems.
H. ELECTRICAL AND SERVICES EQUIPMENT
HVAC and similar types of incidental machinery or equipment shall be
screened from view in accordance with Chapter 20. Utility meters,
aboveground tanks, satellite dishes and antennas shall also be screened
from view. Wall- mounted mechanical equipment that extends six inches
(6 ") or less from the outer building wall shall be designed to blend in with
the color and architectural design of the subject building. Unless a waiver
is authorized by the City Council, all electrical and telephone lines and
wires including, but not limited to, street lighting, shall be placed
underground. Feeder and other major transmission lines may remain
overhead. All utility installation shall conform to the City's adopted
Technical Standards and Specifications. Alt utilities service lines shall be
Located underground.
I. WALL ARTICULATION
Facades shall have a recognizable "base' consisting of (but not limited to):
walls, ledges, sills, integrally textured materials (such as stone or other
masonry), integrally colored and patterned materials, or planters.
Facades shall also have a recognizable "top" consisting of (but not limited
to): cornice treatments with integrally textured materials (other than
colored "stripes" or 'bands'), sloping roofs (with overhangs and brackets),
or stepped parapets. All sides of a building and any accessory structure
shall utilize materials and design characteristics consistent with those of
the front facade. In order to prevent large flat expanses of featureless
exterior walls, structures having single walls exceeding twenty five feet
(25') in length shall incorporate one or more of the following features at
least every twenty five feet (25') in length
1. Changes in color, graphical patterning, changes in texture, or
changes in material
2. Projections, recesses, and reveals, expressing structural bays or
other aspects of the architecture with a minimum change of
plane of twelve inches (12 ")
3. Windows and fenestration
4. Gable projections
5. Horizontal /vertical breaks
6. Other similar techniques
M. SIGNAGE
Signs shall be permitted in accordance with Chapter 18 of the Owasso
Zoning Code, with the following exceptions:
1. Pole signs in this district are not allowed.
2. Signs are encouraged to be attached to buildings and located on the
face of buildings. All signs not attached to buildings should be of
monument form and constructed of materials that complement the
main building(s).
3. All signs not attached to buildings shalt be set in a landscaped bed.
4. Maximum height for signage not attached to a building shall be ten
(10) feet.
5. Full video message boards and signs are prohibited within the
Downtown Overlay District.
6. Larger and multi - tenant developments shall be allowed to use the
Unified Sign Permit process and are encouraged to do so.
7. Signage overhanging the public sidewalk shalt be allowed where
building faces are adjacent to property lines. Signs shall be at least
eight (8) feet above the sidewalk and shall require a sign permit. (see
figure below).
8. Alt signs not attached to buildings should be of monument form and
constructed of materials that complement the main building(s).
N. BUILDING ORIENTATION
All primary buildings on lots or tracts with frontage on the downtown
streets, especially Main St and E 76`h St N are encouraged to be oriented
towards the street. If any such building is on a lot or tract with a second
frontage, it shall have equally detailed and prominent facades,
constructed of equally high quality materials, facing both the primary
street and the secondary street. All buildings are encouraged to be
oriented towards the front of the lot, with parking lots towards the rear
or alongside buildings.
0. COMMERICIAL DRIVE THROUGH LANES
Drive- through facilities associated with commercial uses shall be
architecturally integrated with the building.
P. SCREEENING OF REFUSE COLLECTION AND LOADING AREAS
Refuse collection areas shall be screened in accordance with Chapter 20.
In order to reduce the visual and acoustic impacts of these functions on
adjacent properties and public streets, non - enclosed service, storage, and
off - street loading areas shalt be screened with opaque sight - obscuring
walls and/or fences of between six feet (6') and eight feet (8') in height
made of durable materials. Screening materials shall be the same as, or
of equal quality to, the materials used for the primary building and
Landscaping.
Q. MIXED USE
Buildings in the core downtown area (along Main St or E 76`h St N) are
encouraged to contain ground floor retail or restaurant spaces. Multi-
story buildings are encouraged, with a mix of uses (office, retail,
residential).
Residential uses above commercial spaces are encouraged and allowed
by -right in this district.
R. SIDEWALK UTILIZATION
Sidewalk Cafes and room for sidewalk retail sales outside of businesses is
encouraged. A minimum of six (6) feet of public travel path shall be
maintained at all times and sidewalk business shall not impede this travel
area at any time. Businesses shall be required to carry insurance for
sidewalk space that holds the City of Owasso harmless.
S. PARKING
I. Parking shall be designed in accordance with the Zoning Code.
2. The Administrator can waive parking requirements on unique lots on
a case -by -case basis.
3. Multi - family developments shalt provide at least one parking stall per
unit.
4. Public parking is encouraged with any new developments and can be
counted towards parking requirements (except residential parking
minimums).
T. MULTI - FAMILY DEVELOPMENT
Standalone multi- family developments in excess of six (6) units shall have
to proceed through the rezoning and PUD process in accordance with the
Zoning Code. For multi - family developments of five (5) units or less, the
property shalt only be required to rezone to RM and proceed through
administrative site plan review. Alt additional standards shall be met.
Section X of this section shall also apply.
U. RESIDENTIAL DEVELOPMENT
Residential Redevelopment is encouraged, with mixed -use, multi- family,
townhome, triplex and duplex development. 1 and 2- family residential
development shalt be allowed on any residentially -zoned lot.
V. STORMWATER DETENTION
Detention shall only be required on new development that modifies
pervious surfaces. ALL detention requirements shall be determined by the
Public Works Department. These requirements shall not be applicable to
1 and 2- family dwellings.
W. FLOOR AREA RATIO (FAR)
There shall be no Floor Area Ratio (FAR) requirements in the district.
X. AMENITIES
1. Smaller multi - family developments shalt not be required to meet the
amenity requirements established in the PUD Chapter of the Zoning
Code. Amenities should be placed internally when possible in larger
multi- family developments (workout room, rec room, pool area, etc.),
unless said amenities are made available to the public.
2. Commercial developments are encouraged to provide public
amenities whenever possible (benches, fountains, play areas, plaza
areas, etc.)
Y. RIGHT -OF -WAY (ROW)
When development occurs along public rights -of -way that have excess
ROW (ex. Non - arterials with 70' ROW width), closing of the public ROW
shall be encouraged where possible. An alternative is to provide public
parking stalls in these areas.
Z. ADMINISTRATIVE REVIEW
Unless cited within this chapter or another section of the Owasso Zoning
Code, review of these guidelines shall be performed at the Administrative
level. The Administrator may approve variations or alternate treatments,
so long as the intent of the ordinance is met.
OT; Ciiy Wit out Limits.
TO:
The Honorable Mayor and City Council
City of Owasso
FROM:
John W. Feary
Government Affairs
SUBJECT:
Ordinance No. 1047 Amending the Use Tax Rate
DATE:
February 6, 2015
BACKGROUND:
The Owasso City Council may authorize, through passage of an ordinance, the increase of the
City's use tax rate to coincide with the municipal sales tax rate. The current use tax rate in
Owasso is 3% which matches the current sales tax rate. On April 1, 2015, the new sales tax rate of
3.5% will become effective in Owasso.
Oklahoma Statute allows for a municipality's use tax rate to be increased by a majority vote of
the governing body to a rate equal to but not greater than the sales tax rate established by a
majority vote of citizens in a community.
Use tax revenues are derived from goods purchased outside of the taxing jurisdiction which are
delivered and utilized within the jurisdiction. Use tax revenues to municipalities predominately
come from building and construction materials utilized in new residential and commercial
developments. These goods are reported by consumers and vendors on a monthly basis to the
Oklahoma Tax Commission.
The Oklahoma Tax Commission collects and distributes both sales and use taxes from vendors to
municipalities monthly. The FY 2014 -15 Owasso City Budget estimates use tax revenues at
$730,800. Using this number, a use tax increase of .5% would result in approximately $121,800 in
additional use tax revenues for FY 2015 -16.
PROPOSED ACTION:
Staff intends to present an ordinance amending the City of Owasso's use tax rate from 3% to
3.5 %, effective April 1, 2015,
ATTACHMENT:
Ordinance No. 1047
CITY OF OWASSO, OKLAHOMA
ORDINANCE NO.1047
AN ORDINANCE RELATING TO PART 7, FINANCE AND TAXATION, AMENDING CHAPTER 5, USE
TAX, SECTION 7 -503, EXCISETAX ON STORAGE, USE OR OTHER CONSUMPTION OF INTANGIBLE,
PERSONAL PROPERTY LEVIED, OF THE CODE OF ORDINANCES OF HE CITY OF OWASSO,
OKLAHOMA, INCREASING THE USE TAX LEVIED TO THREE AND O PERCENT (3.5 %.)
THIS ORDINANCE AMENDS PART 7, CHAPTER 5, SECTION 7- THE OWASSO CODE OF
ORDINANCES.
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF O KLAHO AT, TO -WIT:
SECTION ONE (1): Part Seven, Finance an tion, apter Five, Us ection 7-
503, Excise Tax on Storage, Use Or Other Cons on angible, Per al Property
Levied, of the Code of Ordinances of the City of O klahoma, shall be amended to
read as follows:
SECTION 7 -503 EXCISE TAX ON GE USE O R CONSUMPTION OF
INTANGIBLE PERSOIA114111fiRTY LEVIED
There is hereby levied an ere shall be i eve on storing, using or otherwise
consuming within the c" e, persona operty p hased or brought into this city, an
excise tax on the sto e, use her consu g within the city of such property at the rate
of three and one- cent ( %) of the pu e price of such property. Such tax shall
be paid by every pers on or oth ise consuming, within the city, tangible,
personal pro urcha city. The additional tax levied hereunder
shall be p e of i rtation o rage of the property within the city and shall
be ass d to only r p ased outside Oklahoma; provided, that the tax levied
here' II not be 11 vi ainst . e, personal property intended solely for use outside
the cit which is st in th city pending shipment outside the city or which is
temporari ained in th ity for the purpose of fabrication, repair, testing, alteration,
maintenanc Cher servi . Any person liable for payment of the tax authorized herein
may deduct fro ch to y local or municipal sales tax previously paid on such goods or
services; provide amount deducted shall not exceed the amount that would have
been due if the tax posed by the city had been levied on the sale of such goods or
services.
SECTION TWO (2): REPEALER
All ordinances or parts of ordinances in conflict with this ordinance are hereby repealed to
the extent of the conflict only.
SECTION THREE (3): SEVERABILITY
If any part or parts of this ordinance are deemed unconstitutional, invalid or ineffective, the
remaining portion shall not be affected but shall remain in full force and effect.
SECTION FOUR (4): DECLARING AN EFFECTIVE DATE
The amendments contained in this ordinance shall become of on April 1, 2015.
SECTION FIVE (5): CODIFICATION
Sherry Bishop, City Clerk
(SEAL)
APPROVM as to
MMMMM.Krffl I
7
day of February, 2015.
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
EA
City of Owasso FY 2014 -2015
Monthly Sales Tax Comparisons
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Year -to -Date Sales Tax Totals
$25,000,000
$20,000, 000
$15,000, 00a
$10,000, 000
$5,000, 000
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
o- -- Budget Last Year +Actual
City of Owasso
Sales Tax Report
Budget to Actual Comparison
February 9, 2015
Mar
Apr
May
Jun
Totals $ 15,216,392.15 68.5% $ 14,987,182.38 67.5% $ 229,209.77 1.5%
2014 -2015
2014 -2015
Actual Collections
Budget Projections
Over (Under) Projection
Amount Percent
Amount Percent
Amount
Percent
Jul
$ 1,865,193.66
8.4% $
1,870,945.01
8.4%
$ (5,751.35)
-0.3%
Aug
1,820,787.95
8.2%
1,817,102.12
82%
3,685.83
0.2%
Sep
1,832,861.33
8.3%
1,787,552.87
8.1%
45,308.46
2.5%
Oct
1,896,450.88
8.5%
1,833,447.25
8.3%
63,003.63
3.4%
Nov
1,808,170.81
8.1%
1,743,972.52
7.9%
64,198.29
3.7%
Dec
1,862,93576
8.4%
1,835,035.33
8.3%
27,900.43
1.5%
Jan
2,125,525.34
9.6%
2,031,503.38
92%
94,021.96
4.6%
Feb
2,004,466.42
9.0%
2,067,623.90
9.3%
(63,157.48)
-3.1%
Mar
Apr
May
Jun
Totals $ 15,216,392.15 68.5% $ 14,987,182.38 67.5% $ 229,209.77 1.5%
City of Owasso
Sales Tax Report
Two Year Comparison
February 9, 2015
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Fiscal 2014 -2015
Fiscal 2013 -2014
Increase or (Decrease)
Percent
Percent
Amount
of Budget
Amount
of Actual
Amount
Percent
$ 1,865,193.66
.8.4%
$ 1,704,984.63
8.1%
$ 160,209.03
9.4%
1,820,787.95
8.2%
1,678,483.46
8.0%
142,304.49
8.5%
1,832,861.33
8.3%
1,617,952.06
7.7%
214,909.27
13.3%
1,896,450.88
8.5%
1,677,144.73
8.0%
219,306.15
13.1%
1,808,170.81
8.1%
1,612,339.06
7.7%
195,831.75
12.1%
1,862,935.76
8.4%
1,748,989.23
8.3%
113,946.53
6.5%
2,125,525.34
9.6%
2,073,564.27
9.9%
51,961.07
2.5%
2,004,466.42
9.0%
1,990,103.51
9.5%
14,362.91
0.7%
Totals $15,216,392.15 68.5% $14,103,560.95 67.1% $ 1,112,831.20 7.9%
Note: Fiscal Year 2015 Sales Tax Budget is $22.2 million; FY'14 actual was $21 million.
City of Owasso
Monthly Sales Tax Revenues
Last Five Fiscal Years
2014 -2015 2013 -2014 2012 -2013 2011 -2012 2010 -2011 2009 -2010
Jul
$ 1,865,193.66
$ 1,704,984.63
$ 1,630,956.50
$ 1,521,672.39
$ 1,485,552.57
$ 1,523,296.22
Aug
1,820,787.95
1,678,483.46
1,521,846.41
1,485,585.66
1,409,806.38
1,457,190.41
Sep
1,832,861.33
1,617,952.06
1,518,488.35
1,485,891.81
1,433,235.57
1,384,785.99
Oct
1,896,450.88
1,677,144.73
1,560,824.24
1,517,700.88
1,467,321.34
1,386,073.05
Nov
1,808,170.81
1,612,339.06
1,447,595.59
1,420,986.61
1,362,551.29
1,222,181.35
Dec
1,862,935.76
1,748,989.23
1,605,740.09
1,488,693.19
1,423,010.85
1,481,442.33
Jan
2,125,525.34
2,073,564.27
1,792,033.55
1,655,568.87
1,640,741.37
1,558,964.00
Feb
2,004,466.42
1,990,10151
1,817,864.08
1,748,279.70
1,675,132.30
1,660,458.42
Mar
1,544,058.21
1,500,013.52
1,405,82036
1,327, 302.74
1,283,250.04
Apr
1,696,815.27
1,499,708.03
1,454,786.62
1,310,850.43
1,288,894.21
May
1,813,882.69
1,629,482.38
1,610,102.97
1, 506,255.74
1,506,435.50
Jun
1,864,532.80
1,643,877.95
1,547,918.80
1,487,182.33
1,513,720.24
$15,216,392-15
$ 21,022 849.92
$ 19 168,430.69
$ 18,343,008.26
$ 17,528,942.91
$ 17,266,691.76
City of Owasso
Monthly Use Tax Revenues
Last Five Fiscal Years
$609,060.38 $ 853,049.73 $626,430.51 $ 566,049.69 $ 521,690.36 $ 580,127.66
2014 -2015
2013 -2014
2012 -2013
2011 -2012
2010 -2011
2009 -2010
Jul
$ 50,297.74
$ 78,704.81
$ 33,564.91
$ 41,490.75
$ 42,547.09
$ 77,124.54
Aug
56,645.90
105,902.83
33,982.54
52,649.70
34,592.96
58,626.76
Sep
61,203.63
69,078.85
47,608.82
53,050.58
42,904.66
53,157.06
Oct
86,146.09
103,682.82
59,327.05
48,434.75
48,534.10
32,510.05
Nov
89,434.02
64,434.39
50,722.23
43,503.50
42,275.99
37,032.82
Dec
89,481.75
96,423.76
48,320.10
52,051.50
40,466.31
35,727.86
Jan
65,206.37
57,183.06
60,594.21
47,738.06
52,885.66
47,548.94
Feb
110,644.88
75,453.77
78,302.28
55,670.54
54,867.98
45,714.97
Mar
50,120.99
57,199.16
44,139.56
39,200.77
30,888.31
Apr
55,506.56
30,576.98
29,496.59
45,286.77
50,504.67
May
63,673.80
51,093.50
55,835.13
44,615.83
53,407.77
Jun
42,884.09
75,138.73
41,989.03
33,512.24
57,883.91
$609,060.38 $ 853,049.73 $626,430.51 $ 566,049.69 $ 521,690.36 $ 580,127.66