MASTER PLAN OF THE 1% SALES TAX COMMISSION MESSAGE FROM THE COMMISSION (On January 14, 2014, citizens throughout Jackson convincingly passed legislation to approve a 1% increase in the sales tax charged on many purchases within the city, with the money raised by this tax to be used exclusively for addressing in part the city's infrastructure needs, This vote recognized the need for improving Jackson's infrastructure largely resulting from a lack of maintenance over many decades. ‘The support expressed by the citizens’ vate was due at least in part to the assurance that the money collected would be spent strictly on infrastructure and not become part of the city’s general budget to be spent on routine operating expenses. This assurance was given to the voters by the legislature's requirement ‘that an Oversight Commission would be established with the responsibility to establish a Master Plan for infrastructure improvements. Once the Master Plan was developed, the commission was further charged with insuring that the tax funds were spent in compliance with the Master Plan. ‘The Oversight Commission is composed of ten voting members ~ four representing the business community and appointed by the Greater Jackson Chamber Partnership, three appointed by the Mayor with approval by the Jackson City Council, and one each appointed by the Governor, Lt. Governor and the Speaker of the House of Representatives. In the fall of 2014 the members appointed to the Oversight Commission began meeting with staff of the City’s public works department discussing the existing condition of the city’s roads, bridges, drainage structures, water, sewer and related infrastructure along with the information ~ or lack thereof — of any existing plans or detailed listing of the component parts of the infrastructure. Over the ensuing months the commission has worked with the city to begin addressing some immediate needs while this plan was being developed, The status of these early actions and approvals of the commission are included in this plan as an attachment. ‘This Master Plan was developed following the requirements of the enabling legislation. In developing this Master Pian, the commission has worked with the city’s department of public works to insure that the confidence expressed by the citizens’ support of this tax upon themselves would result in the improvement of the overall infrastructure of the city. We look forward to the coming years as this plan is. implemented and projects funded in full or in part with these tax dollars assist the residents and guests of Jackson This plan has been considered and approved by the 19% Municipal Sales Tax Commission of the City of Jackson, Mississippi this the day of 2017,Section §27-65-241 of the Mississippi Annotated Code lays out the process and the requirements for use of the municipal sales tax. This Master Plan has been developed in accordance with this statute and is intended to be used as a guide for the investments to be made from the revenue received from this additional sales tax. The authorizing legislation allows expenditures from the sales tax fund for specific purposes, and one other. The Commission is charged with the oversight to insure that the funds are used only for one or ‘more of those purposes, which include: + The costs of road and street repair, reconstruction and resurfacing projects, based on specific prioritizing ‘The costs of water, sewer and drainage projects ‘The repayment of bonds issued by the city (with the approval of the commission) when the proceeds of the bonds are used for approved purposes and projects, * Professional services required for project implementation {Im accordance with the legislation, these funds shall only be expended as follows: y 2 3) 4) 5) Projects that were approved by the commission prior to the adoption of this master plan shall be reviewed by the commission and either submitted to the city for their approval and the obligation of the necessary required funding or in the alternative, removed from the lists of approved projects until further consideration by the commission is deemed appropriate. No less often than annually the commission will review potential projects for funding consideration in accordance with the priority considerations outlined in this Master Plan, Once a list of specific projects has been approved by the commission and submitted to the City Couneil for funding, ‘amendments to the list may be made throughout the year when needs arise that merit immediate consideration and funding. Opportunities for using the 1% sales tax revenue as matching dollars for other program funds (federal, state, private, or otherwise) shall be considered with a higher consideration when they fit within the other priority rankings established herein. Also partnerships with the county will be encouraged where projects that fitting the priorities of this plan can be found. Until determined that a modification shall be appropriate, a minimum of 50% of the funds received annually from the 1% sales taxes shall be expended on street improvement projects. Selection of brojects by the commission for improvement shall be done based on traffic patterns, economic impact of the area served, facilities served by the street improvement project (schools, hospitals, etc.) and current condition of the street as found by the Stantec report commissioned by the city in 2013. Priority will be given in order to (1) Other Principal Arterial Streets, (2) Connector Streets, (3) Minor Arterial Streets, and (8) Local Street Other infrastructure projects will be selected for funding by the commission considering the best available reports relative to the current condition of the infrastructure item, Bridges will be considered based on the MOOT sufficiency ratings provided annually to the city, the traffic count of the bridge, economic necessity of the route containing the bridge, and other issues similar to those Used in-evaluating street improvement priorities. Drainage structures willbe prioritized by the. information contained in the city’s “Capital Reinvestment in Urban Drainage Infrastructure” study conducted in 2013, the economic impact of the failure of the structure (i.e, its affect on public buildings, business entities, residences) and other available funding sources. Water projects will beconsidered when deemed appropriate for this funding source as opposed to the water/sewer enterprise funds available to the city. Sewer projects will receive little priority at the present time due to the separate work being conducted by the city relative to the EPA Consent Decree. 6) Funds derived from the 1% sales tax revenue shall be expended only upon the approval of the commission as reflected in the commission minutes. In accordance with the statute, funds will only bbe used on those items included in the enabling legislation, and will not be used for experimental projects, demonstration projects, mentoring programs, public relations efforts, or other programs that are not approved in advance by the commission, 7) Any debt obligation that is entered into by the city where repayment of the debt will require the use of funds derived from the 1% sales tax revenue shall be approved in advance by the commission and any project intended to be funded from the debt obligation must be approved by the commission in accordance with the priorities established in this Master Plan, 8) Funds may be allocated annually to be used for “urgent needs” or “emergency issue” projects as determined by the commission. Expenditures from such allocations will meet the priorities established in this Master Plan. 9) The Commission may determine to engage a Construction Manager (CM) to serve the commission in coordinating projects funded by the 1% sales tax revenue. (Fa Construction Manager is engaged by the city utilizing these funds, the role of the CM shall be determined by the commission and the CM will serve as a liaison between the commission, the department of public works, and the city. Beyond the development of this master plan the commission is charged with providing oversight to the process ~ to insure that all the funds collected due to this additional sales tax are spent in accordance with the commission’s actions and this master plan. As part ofits oversight the commission is aware of the intent expressed in the passage of the legislation - the funds are not to be used to substitute for the city’s general fund expenditures but are to supplement previously established budgets. ‘The commission's oversight will include reviewing monthly the expenditures by the city from the sales tax fund, obligations made from the fund in the form of contracts, and tracking the expenditures by project. Approval of projects will be based on estimated costs provided to the commission by the city department of public works; any changes required for the award of a project after approval by the ‘commission that would result in an increase in the expenditure exceeding the approved amount by 10% or more will be submitted to the commission for consideration and approval prior to the contract being awarded by the city. In addition the commission will review the annual audit that is prepared by an independent CPA for submission to the Mississippi Legislature. During the first quarter of each calendar year, the commission will meet to consider amendments to this Master Plan with commission members being advised in advance that the meeting will consider amendments. Further, this plan may be modified or amended at any time by a majority vote of the ‘commission at any meeting wherein the commission members are provided notice at least seven days in advance of a proposal for amendment. Included as a part of this Master Plan in Attachment A are the projects approved for funding by the —cormission and.contained.within the interim plans adopted while this plan-was being developed.02/08 8 a1e1s Aq pasinqiuye! aq Spun | O0'000'000'T _ | _HoRAAASUO] SBpu ‘Siping peo vORUIGoN] OTOe/z76 gz /og ve ares Aq pasinqunas aq 04 spung | 00'000'0TT uaisag a yaa Aued/anuig uaney say) OT0z/L/6 02/08 1 aye35 Aq pasinquijas aq orspung | OO'O00'OTT ~_ufisag) 8pua __oapug sens panos 9t02/L/6 7 : 00'000'000'0t | uonanAsuO5), ~peoy] _sieang pooiogifiaN = au09 aBUeI0 UoNe!ado, 9L0z/2/e aa ~[e0'000'000's | uontnijsuos) prow ‘tang JofeW- U0. aAueIO oneindo) 9TOz/e/e “¥3OIL “Uap ioypea oi pappy| TO'LSK'sg2"T _|_Uon>nnsu0D, peo) rasns ares} e10e/e/e po0's9bs pappe ‘ove7A peoy pnojowi | oo.000%SL | 1su0 » Bsaq auiisien| peoy sso BuueH stoz/e/et = © |oooo0’esz ugisaq) aBeureig| (1 aseyd) 49019 syueqn3) stoz/s/8 ‘00°000'008 | annensiuiupy| wowioBeueW weiB044) sT07/9/5 00'000'00'2 | ee sroz/9/s, ~Joo'000’sce | @AensIUpy Apmis adeutesg anisuayaidiioy, 102 /9/5 “| oo'o00'988't | suo B 382g) FupEpNseu HapeN ary anuig |jappoom, stoz/9/s on'000'9"9 so) B#s9q—Mupepsnsad HumeM, peoy aouaimey) t0z/9/5 O0'000's8E'T | 380] BB5q) —BupeysNsas ‘uaVeM) —_(PooMBG ON G5+1!2 BL BSEYd) aAUIG YAROASER, STOZ/9/S 00'000'abs uaisog) peoy| (avers 04 aanypeag) z aseud ana ppisionnl st02/9/s 00°000’ESo'T uaisag_ peoy (eanypead 07 S5-1) T 524d @AuG PpIsJeNy) ST0z/9/5 oo'000'eet uaisoq. peoy| toons ypukt yuyor, 5102/9/5 o0'000'sce usisaq. eoy | INVUD UIOUL GALAIUNY P!eAa|N09 S10} HeBPN s10z/9/5 ‘00'000'09" ysu09 9 3599) 28pug Zang xiwy Apeo) | stoe/9/s 00°000'82 asuoy 3 80a) e8pua leaajnog spoom ey §r07/9/5 - o0'000'st ualsoq| Spa, eaug qnj ARUN STOz/9/S 00°000'8 uaisaq} eapua peoy ssowy BulBueH stoz/9/s * o0'000'66 uaysaql afeureig (43200 NaAVHTaB)- apIssONRY OD UostAA M,—ST02/9/S 00°000'p2T uBjsag, aseulesg) (139UD NIAVH139) - 35 WOWPald 0} 3s JUOLY] ‘stoz/9/S o0'000'0zt uasoq. ‘Beujeig] (1339 NOHWUL)- Id 98eUOH or py AroYSaAeT) sTOZ/9/5 : | 00'000’PeT uBisaq) aBeureig) (13349 AINWD) Peoy s2d005 04 peoy |jamogaW) s10z/9/5 00°000'99, uaisaq) ofeuieig _Q13BUD HONAT) aAy sowd O34 WuoUrYO, sTO2/9/S, [ovo0o'ses | asti09 9 sag afeureig (13349 HLS) @21d Mopouyoox8| stoz/9/s 00'000'e0r uaisag} afeurig| bniv IAOUO) a snuaKy oY anuig AeMeG) stOz/9/5, ooovo'set | uaisag) a8euresa) (44D NMOL) 182: 2143 7 wosIM Mo4pooM,ST0c/9/s o0'000°zzt uaisaq_ adeureig) (1330 SNVANS)-A0 aPISON or any 1s9104, sTOe/9/s, - - | o0'a0a‘ver -_uasoq) s8eureia nj> voute yuON! stOz/9/s — “|oo'000'9et asa sieureia) (133u9 Bana) eaua asesoqpeag) stoz/9/s | ANNOWY SNIGNNS | WIWOD Ag ‘SNOLLVNV1AXa - SALON anauaae, | Cen 3dAL 41931044 |adavanva NOLLdOGY NV1d YILSVW OL YONd NOISSIINWOD AB G3AOUddY ‘Zo ‘t Houvw aalsoay 1 aBeg S193/OWd TUNLINUSVYINI NV1d YAW O1 sw INSINHOVLLY| ‘08'S 9t/L/6 uorssiunv0s 00°000'000'F penuoy, poynow ‘uonensiumupe Aq pajjaaue> palolg | unos 90'000'P6T usisag aang iil 0} panow sueyop - uonensiuwupy | 40 ysanbas ye pajjaaue> yafo1 | ypyew Bulpuny YIOLL YM pareiday 00°000'G8T uatsaq) 9/4/68 00'000'9 uso spun uonanasuos/m pareidar ‘parajag | 9U/L/e1 1809 04 pareroi}e24 ‘payjaue) 90 000'EL uasaq) ST/TE /Sioworsno ou -uoNensIUMUpy o0-000'89e 1su09 7 8594) 40 ysonbo1 ye poyjaoue> waforg | S1/s/8- uonensiuiuipe 90° 000'662 aisog Jo asanbau ye payjaoues walord 91/9/v uoIssiuwo> Aq parowoy 907 000'B6E 8820) 91/9/v uorssiuuios Aq parowioy 00" 000'R6r uaisog og z80'68s'2€ uonsnusuo> yafoud ‘usisap 03 pappy | 00°000°¢TE uononnsuoy 00'000'060'r | Mou 8 852g) 00'000'000'¢ uonannsuo5| quowiosinquuos yas Uodn popunja1) QO'asP‘og9 | 540g 352g) aq] 01 YOOT {uone20}Ie Jo1Je9 pajjaoue5, | 00°000'v6t uaiseg, payewnnsa ‘ysrew %57 | 5z°T88'6T9 parewinsa ‘ynew %57 | s¢-B9E'9L9 poveunse pew SC |S E68"TLY parewinsa “ysreu %57 os'zee’st9 | xnowy SNIGNNd SNOLLWNV1dxa - S210N | | amowaey | aanowaav L NOISSININOD Ad GALVOTIVIY WO GATIIONVD @ GIAOWIa peoy| Suuyreg ajourog | guoe/e/e (24>dIM ©} YON os} MOIPOOAA) 199 IHN St0Z/9/5 peoy wang ares, st02/9/5 peoy| aapug. peoy uosuiqoy sr07/9/s aaewerg (10 HONAT) Peoy uosuiqoy ot any saLey Is/ st0¢/9/s auiporem ywans posPW 5102/9/5, peoy| Z-W peoy aur] Au stoz/9/s afeuiesg) (19 OLLIHD 3nd08) aatg worBuNysEM 281099, stOz/9/5, adeuleia] (SSO ONIONVH) - pu Aatse2g ©1 py jI4poom) stOz/9/5, Q3INISINVD SLI3fO¥d GIADdaY | [TONY LON ‘NOISSINNOD AB GAAOMddY IVLOL aapua Peoy sso BuiBUeH 19 91/ST/T peoy) peoy aun AlunoD SAM. 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