SCHOOL OCCUPATIONAL LICENSE TAX UNION COUNTY PUBLIC SCHOOLS

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1 SCHOOL OCCUPATIONAL LICENSE TAX UNION COUNTY PUBLIC SCHOOLS Community Information Meetings Union County Public Schools has been hosting a series of Community Information Meetings regarding the 0.5% (half of one percent) school occupational tax. At these meetings, Superintendent Patricia Sheffer reviews the district's financial status, district challenges, and rationale for the occupational tax. There is time at each meeting for public questions and comments. We encourage the public to attend these meetings to learn first-hand what is happening with the budget of Union County Public Schools and how the school occupational tax will help to maintain and improve the educational system of Union County. Community Information meetings have been held at Sturgis, Morganfield and Uniontown. Additional meetings are being scheduled with civic organizations. If you would like to attend an informational meeting, please contact the Board office for the latest meeting schedule or to schedule a personal meeting with Superintendent Sheffer. Below are some answers to Frequently Asked Questions. Although this may answer many of your questions, we encourage you to attend a Community Information Meeting to get a full understanding of the rationale behind the school occupational tax. This information sheet cannot substitute for real conversation and first-hand knowledge gained by attending a meeting in person. What is the Problem? Due to unfunded state mandates (resulting in increased mandatory expenses) and decreased or stagnant state funding (reduction in revenue) over the last 6 years, the UCPS budget is projected to have more than an approximate $1 million shortfall in next year s budget. Because of budget struggles over the last several years, the district s contingency fund has decreased steadily and will continue to decrease with a projected drop to the critical 2% level by If a district falls below a 2% contingency, the state will take over the district. What has been done to address the problem? In , the district made $1.2 million budget reductions and implemented cost-saving efforts to further save approximately $700,000. In , the budget was reduced by an additional $250,000. In total, nearly $2 million dollars has been cut in expenses from the UCPS budget over the last two years. This has included the elimination of approximately 25 positions including administration, cut in district administrators pay, not purchasing replacement busses, eliminating employee dental and 401K benefits, closing childcare centers, renegotiating all contracts, scrubbing costs, etc. What is the solution? A School Occupational Tax is the solution. We have no additional expenses to cut without affecting student services. At this point, we must generate new revenue. This will not occur at the state level; we must step up locally, right here in Union County, and decide what kind of schools we want our children to attend and what we can do to ensure they are funded properly. Page 1 of 5

2 What is a School Occupational Tax? The school occupational tax would be a 0.5% (half of one percent) tax on wages of those who live AND work in Union County. It will also be a 0.5% (half of one percent) tax on the net profits of businesses operating in Union County. (According to KRS , KRS ) Will a cap be set on net profits for businesses? o Yes. A cap is set at $2,500; no business will pay more than $2,500 each year. Do businesses have to pay for the tax on employees earnings in addition to the net profits? o No. The business is only required to pay the tax on net profits. If I live in Union County, but work in another county will I be taxed? o No. Only those who live AND work in UC. If I work in Union County, but live in another county will I be taxed? o No. Only those who live AND work in UC. I am retired. Will I be taxed? o No. How much will that take out of my paycheck? Example of impact to individual pay checks Annual Salary $15,000 $35,000 $55,000 $75,000 $100,000 Annual Occupational Tax.5% $ 75 $ 175 $ 275 $ 375 $ 500 Monthly Amount $ 6.25 $ $ $ $ Amount per Bi-monthly pay $ 3.13 $ 7.29 $ $ $ (If you have a child in a Union County elementary or middle school, he/she will get free breakfast and lunch next year. This is paid out of separate restricted Federal lunch funds, not the district s general fund. It is, however, something the district has tapped into to ease a financial burden on parents. This saves families approximately $50/month per child on lunch alone. Even if you make $100,000 you will still be paying less each month for occupational taxes than you would have been paying for your child s lunch.) Will the county get any of the school occupational tax money? o No. All of the School Occupational Tax will be collected directly by the school system. The billing and collection will all flow directly through the School Board office and will never at any point go through the county s funds. Who will vote on the tax measure? o The Board of Education met immediately after the Tax Hearing on Wednesday May 6th and voted to levy the School Occupational Tax. When will the tax go into effect? o There is a 45-day time frame from the date the Board levied the tax until it is official. Any petitions circulating during this time frame will be AGAINST the tax. No action is necessary if you support the tax (do not sign petitions, etc.). o If it is not recalled after the 45 days, the tax will go into effect August 4, What happens if it is recalled? o It will go on the November ballot for a public vote. Why was the tax not placed on a ballot for a public vote to start with? Page 2 of 5

3 o The process requires the Board of Education to levy the tax first. If not recalled, it goes into effect. If recalled, then it goes on a ballot. It cannot go straight to a ballot without the Board of Education first voting to levy the tax. Can the tax ever be raised higher than 0.5% (half of one percent)? o No. The school occupational tax cannot be raised any higher than 0.5% in Union County. Will the tax ever go away? o The Board will review the tax every year to determine if it is still necessary. It has been written into the ordinance that the Board may repeal, modify, or continue should the Board contingency meet or exceed 10%. What is a contingency? o This is similar to an emergency savings account. The state requires every school district to have a minimum 2% contingency. The recommended contingency is 8-10%. If a district drops below a 2% contingency balance, the state takes over management of the district. Is this school occupational tax connected to the issues the county is having? o No-- the county is a completely separate entity from Union County Public Schools. The school receives no funding from the county. The school occupational tax would flow directly through the Board of Education administrative offices. (KRS ) Would this school occupational tax replace the county occupational tax? o No- this school occupational tax is a completely separate tax from the one the county has in place. Can we call it a different name than school occupational tax? o No- it must be called a school license occupational tax. (KRS ) Does the free lunch program for our elementary schools cost our district? Is this causing our budget issues? o No. The free lunches we are providing for all elementary students are paid for out of the federal lunch program. By offering this program to all of our students, we have actually improved our food service budget and decreased the food service expenses in our local and state funds. Were funds mismanaged? Did this cause our budget issues? o Our budget issues are a result of unfunded state mandates- creating an imbalance of expenses and revenues. The Board of Education and UCPS administrators have carefully examined the budget and made prudent decisions to reduce spending, eliminate unnecessary costs, and be good stewards of your tax dollars. o The district s auditor met with the Board in a work session in October to thoroughly review the audit and cautioned Board members that there was a multi-year trend of a decline in unassigned fund balance. The auditor presented the 2014 audit report at the December Board meeting, noting in findings that the district received a clean or unmodified opinion, the best rating possible. She also reported that the district has taken measures to be diligent in watching their finances. Is this just Union County? What are other districts doing? o It s statewide. Many districts are being faced with the same issues. Two examples from recent headlines: Henderson County is in the process of levying a nickel tax on property and has implemented a $6.7 million budget reduction. Muhlenberg County has announced a possible 100-teacher layoff due to budget issues. They also lost TVA funding last year. Can we just do a nickel tax like Henderson instead of an occupational tax? o The nickel tax is an additional property tax and would be more costly to UC residents than an occupational tax, which is on wages. Also, a nickel tax generates restricted revenue for use on facilities only, while an Page 3 of 5

4 occupational tax generates unrestricted revenue. UCPS has enough bonding capacity in restricted funds to construct facilities, but not enough unrestricted funds in the general fund to pay operational expenses. Can we do a sales tax that goes to the schools that way every consumer pays the tax? o No. There is no Kentucky law that allows for a sales tax to go to schools. Can we do an excise tax on gas, cigarettes, and alcohol? o According to conversation with Kentucky Department of Education, the school occupational tax is the only viable tax available to Kentucky schools to generate additional income outside of property taxes. Could you reduce expenses by cutting administrator salaries or positions? o Cuts in the UCPS budget were made from the top down. We have already cut administrators days to reduce salary as well as benefits. Several district positions have been eliminated and the work load has been redistributed. Our administrators serve in multiple capacities and wear many different hats. A listing of UCPS administrators job duties will be available on the UCPS website July o Additionally, with decreased state funding, we have experienced more job responsibilities pushed down from the state to the local level. Unfunded mandates result in more management of programs at a local level. What does the TVA sale have to do with UCPS funding? o Recently, TVA-owned land in Union County was sold. As a result of the sale, UCPS will be receiving $380,000 less in revenue from annual in lieu property taxes. What kind of benefits do UPCS employees receive in addition to their salary? o The District provides a $20,000 life policy and AD&D for each employee. The approximate cost per month for the entire district is $900. This is the only other benefit provided in addition to the state-provided health and retirement. o UCPS has eliminated dental insurance and 401K match for all staff. o Next year, UCPS is looking to eliminate partial tuition reimbursement and in-district travel reimbursement for administrators. I heard the deficit was $ ,000, but the figure above now says over a million? Why is that growing? o When we first began to discuss the deficit at Board meetings and in the community, we had a known $671,421 deficit for next school year. We knew of several other factors that would also have an impact on our budget, but did not have a way to accurately estimate the financial impact. Since then, we learned on 5/5/15 from the PVA office that there will be a $147,000 decrease in property tax revenue because of the removal of equipment from the two coal mines that closed. Additionally, we did not factor in the bus purchases costing $240,000/year. (At the end of next year, we will be 7 busses behind in our 14-year replacement cycle if we do not purchase busses.) How much revenue will this school occupational tax generate for the schools? o Based on data reviewed, the total generated could be anywhere from $900,000 to more than $1.2million. What will you do if more revenue is generated from the tax than is necessary to balance the budget? o At this point, the occupational tax is necessary just to break even. Just breaking even or balancing the budget will ensure that detrimental cuts to student activities and programs do not occur, but UCPS has a passion for excellence and wants to continually improve our schools and programs for our students. o Our first steps after the budget is balanced will be include: catch up on bus purchases so that we are on track with our 14-year replacement cycle; eliminate all student fees at high school and middle school; and reduce the amount of fundraisers we have for all our sports, clubs, and programs. o Additionally, the district has a list of growth goals identified through Strategic Planning and the Local Facility Plan. Both of these committees were made up of members of the community with the superintendent as a non-voting member. If the school occupational tax generates additional dollars above Page 4 of 5

5 current expenses, UCPS will begin to move forward in our community s identified areas of growth for our educational system. Are the Board members are exempt from paying the tax? o Our Board members will pay the tax just like everyone else. All Board members will pay the taxes on any of their earnings; two will pay on both earnings and business net profits. o Additionally, ALL school employees who live in Union County will pay the tax on their earnings. Is UCPS planning to buy SYKES to have a new Central Office? o No. The Board of Education did tour the SYKES facility at the beginning of the year and at the time was interested in the possibility of purchasing the building at a bargain price. Since the Board first looked at the SYKES facility, we have learned of reduced revenue and increased expenses that has created a million dollar budget deficit for UCPS. With the current financial status, SYKES is no longer an option for UCPS and the Board has ceased all discussion or interest regarding SYKES. (The primary idea was to use this extremely large building as a preschool center, which is designated as Priority One on the Facility Plan. To fully utilize the space, there was also discussion that the building could house the maintenance and technology departments as well as possibly move central office into the remaining space in the SYKES facility.) Will UCPS withdraw support and not make school purchases through businesses that are opposing the tax? o No. The purpose of the proposed tax is to help our schools, not to divide our community or create hard feelings among friends and neighbors. Everyone is entitled to exercise their freedom to speech and right to vote. No matter the outcome of the tax, UCPS will continue to work side-by-side with our community members to offer the best education possible to our youth. We are professionals and value the great community and history of great support by our business. We know that our local businesses have always and will always continue to be the greatest supporters of UCPS. We will continue to make school purchases through model procurement, bid process, and purchase locally when possible. If the tax does not pass, will cuts begin in January? o If the tax fails to pass in November, difficult and thoughtful deliberations will begin in January to allow plenty of time to make decisions regarding the necessary reductions/eliminations to take place May 2016 in effort to balance the budget. No programs/positions will be eliminated until May 15th for the school year, other than the cost savings measures already discussed & listed. The Board chose to use some of the current 5.5% contingency funds for school year instead of making additional cuts, until we know if the community will support the additional revenue. However, after the school year, our contingency will drop to approximately 3% if we do not receive any additional funding. Thus, the need to begin reductions/eliminations the following year would be critical because contingency would dip to 1.5 %, at which time, the state would intervene. Without additional revenue, it will be extremely important to have plenty of time to prepare a solid reduction plan for implementation by the May 15th deadline for Since we are dealing with the livelihood of staff members and the future of our students, this challenge will not be taken lightly as we work to remain above the 2% state required contingency. Page 5 of 5

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