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..CHAPTER V <br /> Innovative Funding Measures <br /> Due to the increasing limitations on property taxes, somapublic <br /> agencies are looking toward alternative methods of furiding,the park <br /> and open space systems that citizens find essential to quality of life. <br /> These alternative mechanisms are generally taxes, and some are <br /> more viable than others as funding sources. Eugene should also <br /> explore the potential of other alternative mechanisms aspart of the <br /> City's overall revenue strategy. The City should investigate the use of <br /> the following taxes to fund park and recreation development: <br /> ¦ Entertainment taxes <br /> ¦ Utility taxes <br /> ¦ Corporate Income Tax <br /> ¦ Income Tax Surcharge <br /> ¦ Personal Income Tax <br /> ¦ Gross Receipts Tax <br /> ¦ Payroll Tax <br /> ¦ General Sales Tax . <br /> ¦ Restaurant Tax <br /> ¦ Business License Tax <br /> ¦ New Construction Fees <br /> B. Special District Formation <br /> Another funding strategy that the City may consider is the ~ ~ } ~t ~ <br /> development of a special district for parks and recreation, The r~~7~ ~ ;i~~~, ,1 ~ K <br /> advantage of a special district is that it has it own dedicated tax base ~ # ~ s <br /> to fund projects, There are two types of Special Districts hat may , . a~~~ <br /> provide park and recreation services: independent districts and ~ ~ ~ ` <br /> county service districts. Both types of districts have taxing authority, ~ ,r~,,, l 4.~ <br /> and their tax rates are subject to the 10/$1,000 general government ~ r~.- ' M~ ~ ; ; <br /> property tax limitations. ~l~~~~r ~1 ~s <br /> 3 <br /> ~rsi <br /> A county service district, formed under Oregon Revised Statutes (ORS) <br /> 451, is governed by the County Board. This type of special .district is <br /> not recommended because the directors are not independently <br /> elected. The only special district in Oregon formed under ORS 451 is <br /> the North Clackamas Park & Recreation District. <br /> <br /> The other type of district, a special parks district formed under ORS <br /> 266, is governed by an independently elected Board of Directors. <br /> Examples of this type of district include Tualatin Hills Park & Recreation <br /> City of Eugene PROS Comprehensive Plan 69 <br /> <br />