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CHAPTER V <br />Innovative Funding Measures <br />Due to the increasing limitations on property taxes, some public <br />agencies are looking toward alternative methods of funding 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. Real estate transfer taxes, <br />entertainment taxes, and utility taxes are the most viable for park and <br />recreation purposes. <br />^ Real estate transfer taxes are charged to the buyer and/or <br />seller of real property at the time of sale. This type of tax can be <br />based on a percentage of the value, a flat deed registration <br />tax, or a combination. A number of communities in Washington <br />have imposed real estate transfer fees and use part of the <br />proceeds to fund park or open space projects. <br />^ Entertainment taxes are taxes on ticket sales to sports or <br />entertainment events, or these taxes can be charged based on <br />gross receipts of events. <br />^ Utilify taxes are surcharges on regular customer utility bills, such <br />as electricity, heating oil or gas, and telephone charges. <br />Eugene should explore the potential of these and other alternative <br />mechanisms, such as rental car or hotel taxes, as part of the City's <br />overall revenue strategy for all of its services and responsibilities. <br />B. Special District Formation <br /> <br />Another funding strategy that the City may consider is the ~~ <br />w <br />d <br />~ <br />~ ~ <br />development of a special district for parks and recreation. The ~~ <br />' <br />` <br />~ <br />j <br />advantage of a special district is that it has it own dedicated tax base r~,,a ~ ~ .. <br />"` ~" <br />$ <br />~.-~: <br />w <br />to fund projects. There are two types of Special Districts for park and ~r <br />, ~ ~ f <br />recreation services: independent districts and county service districts. ~~ ~. <br />Both types of districts have taxing authority, and their tax rates are ' " <br />~~ <br />~ ' <br />~ <br />~~ <br />subject to the 10/$1,000 general government property tax limitations. , <br />~ <br />~ <br />F <br />a ~t <br /> <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 />City of Eugene PROS Comprehensive Plan 93 <br />Draft <br />