[{"_1":2,"_99":-5,"_100":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6288702,"mediaKeyId","2536859-c59d4d106c0715ce623c823ac273fcdf","parentId",2536859,"title","Lebanon council approves placing use tax question on April ballot to fund public projects","audioSeconds",653,"startMs",1694000,"endMs",2347000,"viewUrl","/Search/View?dp=1&key=2536859-c59d4d106c0715ce623c823ac273fcdf&start=1694&end=2347","thumbnailUrl","https://assets.pipeline.soar.com/2536859-c59d4d106c0715ce623c823ac273fcdf/thumbnail_1694000.jpg","articleUrl","/articles/6288702/Lebanon-City/Laclede-County/Missouri/Lebanon-council-approves-placing-use-tax-question-on-April-ballot-to-fund-public-projects","mediaUrl","https://secure.pipeline.soar.com/6288702-892cfe1850e334dbb90b6c6313859a9d/orig.mp4?Expires=1776570184&Signature=dlLAsVr0bmRbS949HqGhgjPNFbaavlwF6i5mW~bRU5cNWE2s4~sRRoXXUTiZPdeqJ5QdOC7mTj1R62ofv5-VrwWdAEzgO~ouB-KQok00KzfRKE1VjZJpAvCAg7K2mFnic7QZgPTjzUbl5WxP1ldc7Dy~ufj5PZEmNcwC7NwxWcLi3nHpQSWGNzZvplkfm66bLJNteHU3dFac-4G5SRDCbqlT-W9P2NXv0ii2FA6hxKoqliFiKrDvBTnYFhNO9VMrITeouT7Pt0GnctuHV4qfvx9GEx42uc~xb7EmoIZlE3Y0eoWVWUOsLp8DtwxOpTcpxMKIlsEhXVkHrcgJ6rhEuw__&Key-Pair-Id=KUT5TJCACFTXG","author","City Council of Lebanon, MO","date","2025-03-11T13:44:22.8Z","article","The Lebanon City Council voted to place a use tax question before voters in the April municipal election, adopting an ordinance that staff said would create a new revenue stream to fund a police and fire training facility, a new animal shelter and improvements to the Boswell Aquatic Center.

City staff presented the ordinance and ballot language, telling the council the proposal would place a use tax “at the rate equal to the total local sales tax rates in effect” and that revenue would be allocated across public safety, parks, stormwater, general fund and capital projects. “It is very difficult for any city in Missouri to figure out how much revenue is actually generated from a use tax,” the presenter said during the discussion. “Every city that has tried to estimate it has been way off.”

The measure was presented as a calendarized sequence of proposed local tax proposals; staff said the council had discussed timing at prior work sessions and that the ordinance simply formalized a schedule for putting taxes on future ballots. The council completed two readings of Council Bill 6803 and on second reading approved the ordinance, which the clerk recorded as becoming Ordinance 7047.

Why it matters: Council members and staff said the use tax would create a dedicated revenue source for projects the council has prioritized. Staff and council repeatedly noted the difficulty of estimating revenue from a use tax and said the city would break receipts into the multiple funds specified in the ballot language.

Discussion highlights
- Scope and voter messaging: Several council members said the ballot language, as written, is technical and may confuse voters. One council member told the council, “If you just read this and you just said, what does that mean? I think the average person would say, ‘they're gonna charge me 3% more on everything.’ And that's not what it's gonna do.” That council member urged sharper, plain‑language materials for voters and suggested an explanatory “script” or open‑house outreach before the election.
- Limits of statutory language: Staff cautioned the council that state statute limits how use tax ballot language can be written and that overly specific or informal wording can risk legal challenges. “We are somewhat limited in that the state statute scribe specific language that we have to use,” a staff member said, but added staff would review the council’s requests for clearer wording.
- Project tie‑ins and timing: Staff said proceeds would be split per the allocations in the ordinance (including a half‑percent to public safety and other percentages to parks, stormwater and capital). The presenter and council discussed prior attempts and local experience, noting communities that tied use tax measures to visible projects generally saw clearer voter support.

Action and vote
- Council Bill 6803 (use tax ballot placement) — approved on second reading and recorded as Ordinance 7047. Roll call was recorded as a unanimous approval; the council took no amendments at the meeting.

What remains: City staff said they would finalize voter education materials and are prepared to provide renderings and explanatory materials (for police and fire training, animal shelter and pool options) if the council requests them. Staff also said the municipal election certification deadlines require timely finalization of ballot language if the council wants changes before the election.

Speakers quoted in this article are identified in the meeting record as the presenting staff member and an unnamed council member who raised concerns about language and voter understanding; both appear in the transcript during the discussion on Council Bill 6803.","mediaType","Video","parentTitle","Lebanon City Council Meeting - January 13, 2025","oneSentenceSummary","The Lebanon City Council voted to place a use tax question before voters in the April municipal election, adopting an ordinance that staff said would create a new revenue stream to fund a police and fire training facility, a new animal shelter and improvements to the Boswell Aquatic Center.","taxTitle","Lebanon City, Laclede County, Missouri","taxId",72282,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6288692,"Public commenter urges change to wastewater billing; city hears Board of Public Works and audit reports",605,141000,746000,"/Search/View?dp=1&key=2536859-c59d4d106c0715ce623c823ac273fcdf&start=141&end=746","https://assets.pipeline.soar.com/2536859-c59d4d106c0715ce623c823ac273fcdf/thumbnail_141000.jpg","/articles/6288692/Lebanon-City/Laclede-County/Missouri/Public-commenter-urges-change-to-wastewater-billing-city-hears-Board-of-Public-Works-and-audit-reports","https://secure.pipeline.soar.com/6288692-0e94d6b277cc99341df5d8f2581acbc4/orig.mp4?Expires=1776570184&Signature=ZUhGFl33j-ZC8UNml6r5Bh0ijbJn9JnPRina249aT7W5NpiCjiRcUh13-Mf-xWY890YvQfSstxaGvu~1L~dHzekn-juUGo6NGiy1pvffhkepkIJIqg7AW140OvM4aNcnDrhjxj1Pip6tGfeZFZ5CUlt3gxwx04dHl0v-OtcI-pftGLbXKlfessHRUvTsngugOnEHg86ks4cqGq2gE6AVBbOoofcXM0hyPhMmHf1cgzHIx8PIuzFlmYPjLUa1m66ax6mNMZkeZJaGSIt3uujQggRrfYynKL6NS4xX7ah1ib9TkidyBQLC1OALWhOp8nrF6-00-M8rdqq7t8wcUEvQJA__&Key-Pair-Id=KUT5TJCACFTXG","A Lebanon resident told the council the city's wastewater billing method, which bills sewer on all water use rather than a winter average, shifts costs to residents who irrigate and could be depriving locals of purchasing power. The council also received an annual report from the Board of Public Works and the city's first GAAP‑basis financial statement audit, which yielded an unmodified opinion.

Public comment on wastewater billing
Lehi Castellas, who signed up to speak during public comment, told the council the current billing method based sewer charges on total water usage and said that change — adopted after an ordinance in 2019 established irrigation meters — has increased sewer revenue by about $1,000,000 annually compared with prior practice. Castellas recommended reverting to a winter‑average (January through March) method or using the highest of those three months as a billing baseline so outdoor watering is not treated as sewer flow. “This method will avoid charging a hidden tax and treat all your constituents the same,” Castellas said.

Castellas said the data he used came from city budgets and revenue reports. Council members and staff confirmed the city changed methodology after a rate study in 2019 and that the city is currently reviewing utility rates for all three utilities.

Board of Public Works update
City staff presented the Board of Public Works annual report. The board, chaired by Leanne Mather with members Jeremy Goforth, Ted Dahl and Don Anderson, held 14 meetings in 2024 and approved 27 resolutions including engineering task orders, materials and equipment purchases, mutual aid agreements and a home energy audit service for MOCA. The board also reviewed and approved the budget and capital improvement plan for submission to the council for final action.

Audit presentation: first GAAP financial statements and unmodified opinion
Matt Wallace, partner with KPM CPAs of Springfield, presented the city's fiscal year 2024 financial statement audit — the city's first prepared on generally accepted accounting principles (GAAP) rather than modified cash basis. Wallace told the council the auditors issued an unmodified opinion, indicating the financial statements are presented fairly under GAAP.

Key audit highlights Wallace cited include:
- General Fund total revenues of about $8.5 million and expenditures of about $8.6 million (net change in fund balance a $204,000 decrease), with a strong operating reserve (~60% by the metrics the auditor used).
- Total governmental funds revenues about $20.9 million and total expenditures about $19.5 million; total governmental fund balance approximately $18.2 million.
- Enterprise funds operating revenues near $33 million and net income of about $1.1 million; total net position across enterprise funds roughly $60.5 million.
- A restatement note reflecting the conversion from a modified cash presentation to GAAP (accounts receivable/payable adjustments totalling about $782,000 at the conversion point) and that future statements will be GAAP‑based going forward.

Wallace also reported no findings with respect to internal control over financial reporting or compliance, and an examination of the city's ARPA (SLFRF) expenditures resulted in no findings. The auditor provided standard recommendations regarding cybersecurity vigilance and upcoming GASB accounting changes that may marginally affect liabilities for compensated leave.

Why it matters: The public comment connects billing policy to household costs and purchasing power; staff said they will continue a rate and cost of service study and are reviewing all three utilities. The audit presentation signals the city's financial statements meet GAAP standards and showed a healthy general fund reserve, while the Board of Public Works report outlined the board's recent activity and role in advancing capital work.

Speakers
The article quotes Lehi Castellas (public commenter), members of the Board of Public Works identified in the report (Leanne Mather, Jeremy Goforth, Ted Dahl, Don Anderson) and audit presenter Matt Wallace (KPM CPAs).","A resident urged the council to revert to winter‑average water use for wastewater bills to avoid charging outdoor irrigation; the council heard the Board of Public Works annual report and a first‑year GAAP financial statement audit with an unmodified opinion from KPM CPAs.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6288697,"Votes at a glance: Lebanon City Council approves multiple ordinances, contracts and task orders",196,1493000,1689000,"/Search/View?dp=1&key=2536859-c59d4d106c0715ce623c823ac273fcdf&start=1493&end=1689","https://assets.pipeline.soar.com/2536859-c59d4d106c0715ce623c823ac273fcdf/thumbnail_1493000.jpg","/articles/6288697/Lebanon-City/Laclede-County/Missouri/Votes-at-a-glance-Lebanon-City-Council-approves-multiple-ordinances-contracts-and-task-orders","https://secure.pipeline.soar.com/6288697-773dfbc12f86e1dbe5b82dcb5d618db7/orig.mp4?Expires=1776570184&Signature=ZmW0t9BK1cpk6wVpf0UQTUMZWFw~4my~gQBBJDQTygL4wAaZJp-Kc52s-qGkTnAcfwil1grbNzqVdIPv8qS8-KUGdJPOlCv7aXloR7~DkMAMMiuZLn6XGd1pugEr3Kut1rEyYarg~acko0uALJU5gHfh1-p0OK8oHbfYD7qkBPq0pJKOGHp2cmZ9HllNSt~pTa5dQzBlRUR2M8hfZm2ZMvtJfOExbm0rpRab07xyPJePh8W3pKtwV5qoM5wtFxxHnrTnyQabVcmbqr5PhLlGV8aHDx1VE4bhGVuVv-2qdWsJPA-TGafqltXFzYxa~osbpy9OBJmnr~ntNJ~wnPAFhA__&Key-Pair-Id=KUT5TJCACFTXG","The Lebanon City Council voted on a series of ordinances, agreements and task orders during its meeting and approved the items listed below. Voting was recorded by roll call for each item and the council approved the measures as presented.

Summary of approved items

- Resolution 508 — Council adopted a resolution formalizing an election schedule for proposed local taxes (timing and order of use tax, lodging tax, transportation and capital improvement taxes). Vote: adopted (unanimous roll call).

- Council Bill 6803 → Ordinance 7047 — Place a use tax question on the April municipal ballot to fund a fire and police training facility, construct a new animal shelter, assist Boswell Aquatic Center improvements and address other general fund needs. Vote: adopted on second reading (unanimous roll call).

- Council Bill 6804 → Ordinance (waive website fees for REDI) — the council approved waiving website fees for Lebanon Regional Economic Development Incorporated. Vote: adopted (unanimous roll call).

- Council Bill 6805 → Ordinance (executive search contract) — the council approved an agreement with Strategic Government Resources for executive search assistance for the city administrator recruitment, not to exceed $28,919. Vote: adopted (unanimous roll call).

- Council Bill 6806 → Ordinance (vehicle replacement) — surplus declaration and purchase authorization for a 2025 Ram truck for the parts/parks department from a local dealer as part of a multi‑year replacement schedule. Vote: adopted (unanimous roll call).

- Council Bill 6807 → Ordinance (fire system monitoring) — award to Lakewood Alarms LLC for three‑year fire system monitoring at City Hall, Fire Station No. 3 and the Legacy Center. Vote: adopted (unanimous roll call).

- Council Bill 6808 → Ordinance (animal control task order) — task order with Olsen for conceptual design and potential site upgrades for the animal control facility. Vote: adopted (unanimous roll call).

- Council Bill 6809 → Ordinance (Montrose/Mt. Rose stormwater materials) — approval of material purchases (multiple vendors) for stormwater improvements associated with a DNR/ARPA grant; staff said initial bids came in over budget and the city rebid materials only. Vote: adopted (unanimous roll call).

- Council Bill 6810 → Ordinance (Westland stormwater construction) — award to Willard Asphalt Paving to perform Westland stormwater improvements. Vote: adopted (unanimous roll call).

What this means: The approvals authorize staff to execute contracts, task orders and purchases needed to advance capital projects, stormwater work and municipal operations. Several items were routine procurements or grants‑related purchases; staff flagged the stormwater materials award as a rebid after higher overall construction bids came in previously.

Speakers and sources for motions and votes include council members listed in the roll calls and staff presenters who introduced each item. The council recorded roll calls in which the named members voted “Yes” for the items above; no formal “No” votes or abstentions were recorded in the published meeting transcript for these items.

For full roll‑call detail and motion language, see the meeting minutes and ordinances filed with the city clerk.","At its January meeting the Lebanon City Council unanimously approved a resolution setting an election schedule and a slate of ordinances and contracts including a use tax ballot placement, stormwater improvement materials and construction contracts, vehicle purchases and agreements for an executive search and fire‑panel monitoring.","actionData","errors"]

Article not found

Lebanon council approves placing use tax question on April ballot to fund public projects

Public commenter urges change to wastewater billing; city hears Board of Public Works and audit reports

Votes at a glance: Lebanon City Council approves multiple ordinances, contracts and task orders