Fiscal Impacts of Growth 1988-2000-1987

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Division of Coastal Management
FISCAL
ECONOMIC
& PLANNING
CONSULTANTS
5631 Leesburg Pike
Suite 100
Falls Church, VA 22041
703 578-0777
800)424-4318
I"
Tischler &
Associates,
Inc.

V J
FISCAL IMPACTS OF GROWTH
IN NAGS HEAD
1988 TO 2000
November 1987
Tischler & Associates, Inc.

F
Tischler & Associates, Inc.
5631 Leesburg Pike Suite 100 Falls Church, VA 22041 [phone] [phone]
November 25, 1987
Mr. Webb Fuller
Town Manager
Town of Nags Head
P. O. Box 99
Nags Head, N.C. 27959
Dear Mr. Fuller:
Enclosed is the final report on the fiscal impacts of growth in
Nags Head between 1988 and 2000. Assuming that the projected
commercial and residential development is captured by the Town,
revenues are expected to exceed expenses associated with growth.
However, should the Town use these uncommitted property tax and
other General Fund revenues to pay for facilities and services
enjoyed by both new and existing residents, additional revenue
sources such as facility fees may be desirable in the future.
Detailed fiscal findings are discussed in the enclosed report.
The Operating Budget Summary containing annual and cumulative
costs and revenues as calculated by the MUNIES fiscal impact
system is Appendix I of this report. The final version of the
service level, cost and revenue assumptions on which these
findings are based is bound separately as Appendix II.
We have enjoyed working on this study. Please let us know if you
have any questions.
Sicrel ,
Paul S. Tischler l
Linda E. Hollis
Enclosures
Fiscal Analysis and Planning • Growth Policy Studies • Economic Analysis • Development Planning
The MUNIES System The FISCALS System The CIPS System The SCIPS System

TABLE OF CONTENTS
Section
I. Executive Summary
II. Demographic and Land Use Projections
III. Fiscal Impact Results
IV. Departmental Impacts
V. Additional Fiscal Needs
VI. Revenue Alternatives
VII. Overall Methodology
Page No.
Appendix I. Operating Budget Summary
Appendix II. Service Level, Cost and Revenue Assumptions -
under separate cover
1
7
9
18
23
26
29
Tischler & Associates, Inc.

'FA
Tischler & Associates, Inc.
5631 Leesburg Pike Suite 100 Falls Church, VA 22041 [phone] [phone]
I. Executive Summary
This report discusses the fiscal impacts of growth in Nags Head
between 1988 and 2000. Assuming that the projected commercial
and residential development is captured by the Town, revenues are
expected to exceed expenses associated with growth.
Nevertheless, should the Town use these uncommitted property tax
and other General Fund revenues to pay for facilities and
services enjoyed by new and existing residents, additional
revenue sources such as facility fees may be desirable in the
future.
A. Demographic and Land Use Projections
The projections used in this analysis are based on Scenario II in
the Dare County Carrying Capacity Report, and were developed by
the Town's Financial Impact Analysis Committee along with
Planning and Development staff and the consultants. These
projections are discussed in section II below and in the
separately bound volume. entitled, Appendix II, Service Level,
Cost and Revenue Assumptions.
Projection Category
Permanent Population
Peak Visitors
Total Population (Permanent + Peak)
Single Family Units
Condos
Hotel/Motel Rooms
Office Square Feet
Retail Square Feet
Restaurant Square Feet
Cumulative Increase
1988 to 2000
3,410
29,400
32,810
3,100
555
1,300
296,400
553,800
21,000
Fiscal Analysis and Planning • Growth Policy Studies • Economic Analysis • Development Planning
The MUNIES System The FISCALS System The CIPS System The SCIPS System

2
B. Fiscal Impact Results
The result of comparing revenues and expenses generated by growth
is that the Town shows a net fiscal surplus in every year of the
study period. This ranges from a low of $56,000 in year 6 to a
high of .$1.3 million in year 13. On a cumulative basis this
surplus is $7.2 million.
1. Expenses
Of cumulative expenses attributed to growth, $15.4 million, over
70% or $11.1 million are operating costs, and over two-thirds of
these, $7.5 million, are for 49 full-time staff.
Of the $4.3 million in capital costs of new development, over 30%
or $1.3 million is for two bath houses and eleven beach access
crosswalks and parking lots. Another 20% or $0.9 million is for
nine garbage trucks. Debt service and other costs of the new
Municipal Complex total another $1.3 million or 30%. The
remaining capital costs are for: growth's share of the expansion
of the South Fire Station; new and replacement police cars for
twelve officers; new and replacement vehicles for other Town
staff; and minor items such as office furniture and equipment.
2. Revenues
Cumulative revenues generated by growth total $22.6 million. Of
this amount, over half or $11.6 million cumulatively, are
property tax revenues from new development. Other major sources
of revenue are: the Occupancy Tax, 15% or $3.4 million; the
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Local Option Sales Tax, 13% or $2.8 million; Building Permits, 7%
or $1.6 million; and Review Fees, 4% or $0.9 million. Details on
the fiscal impact results are contained in section III below.
C. Departmental Impacts
The assumptions underlying these calculations are contained in
the separate Appendix II. The annual and cumulative expenses and
revenues as calculated by the MUNIES system are shown in Appendix
I at the end of this report. Further information on the
departmental results is in section IV below.
1. General Government
Expenses for the functions included here --Administration,
Management Services, Legal Services,
and Planning and
Development --are $2.2 million cumulatively. Of this total, 96%
are for operating expenses.
2. Public Works
Expenses for the Public Works Department are $5.6 million on a
cumulative basis, with 61% for operating costs and 39% for
capital facilities. By function, over half of Public Works
expenses are for Sanitation, with another 27% for Public
Buildings, 16% for Streets, and the remaining 2% for
Administration.
Tischler & Associates, Inc.

3. Police Department
Expenses for Police and Animal Control are $2.3 million
cumulatively, with 86% for operating costs and 14% for capital
facilities. Operating costs include compensation for. twelve
police officers and one animal control officer.
4.
Fire Department
Expenses for
Fire and Ocean Rescue are $3.6 million cumulatively,
with 92% for operating costs and
8% for capital facilities.
Compensation
for the following new
staff is included in these
operating costs: six full-time
firefighters, 23 volunteer
1
firefighters,
seven lifeguards, a
fire prevention officer, a
secretary, a
lieutenant, and an ocean
rescue supervisor.
S.
Municipal Complex
Cumulative expenses for the new Town complex are $1.7 million.
Of this total, $1.3 million or over 75% is for capital costs,
with the remainder for building maintenance (O&M).
D. Additional Fiscal Needs
The findings described above assume that property taxes and other
General Fund revenues generated by growth will be used to pay for
only those facilities and services demanded by new residents. In
reality, the Town can use such uncommitted revenues to pay for
facilities and services that are needed by both new and existing
residents.
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A comparison should be made between the net revenues generated by
growth and the portion of the cost of major facilities currently
needed but not included in the above
expenses.
These include the
South Fire Station and the three
buildings
in the Municipal
Complex. Table 1 on the following
page shows
that, when these
capital costs are included, the Town would experience annual
deficits in years three through six (1990 through 1993) and a
cumulative deficit in year 6. This is explained in more detail
in section V below. Therefore we recommend that Nags Head
consider revenue alternatives as discussed in section VI of.the
report.
E. Revenue Alternatives
Among the revenue sources which the Town should monitor are: ad
valorem taxes, including possible general obligation bonds;
Planning and Development fees, to ensure that they continue to
cover expenses in the future; and facility fees for police and
fire capital facilities and for beach access. As discussed in
section VI of the report, T&A recommends that these facility fees
be analyzed for possible implementation.
Tischler & Associates, Inc.

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Table 1
FISCAL IMPACT RESULTS COMPARED TO
COST OF CURRENTLY NEEDED
PUBLIC FACILITIES
1988 to 2000
(In Thousands of Constant Dollars)
Net of Revenues
Cost of
Additional
Cumulative
& Expenses Due
- Needed =
Fiscal Needs
Fiscal
to Growth
---------------
Facilities
----------
(in Parens)
------------
Results
----------
Year
1
284.5
0.0
284.5
284.5
2
336.3
35.2
301.1
585.6
3
226.2
291.7
( 65.5)
520.1
4
• 92.9
256.2
(163.3)
356.8
5
111.0
392.7
(281.7)
75.1
6
55.6
256.2
(200.6)
(125.5)
7.
447.5
256.2
191.3
65.8
8
631.4
256.2
375.2
441.0
9
665.7
256.2
409.5
850.5
10
955.1
35.2
919.9
1,770.4
11
862.4
35.2
827.2
2,597.6
12
1,249.6
35.2
1,214.4
3,812.0
13
1,301.7
35.2
1,266.5
5,078.5
Tischer & Associates, Inc.

II. Demographic and Land Use Projections
The following demographic and land use projections
were used in
calculating the fiscal impacts of growth in Nags
Head between
1988 and 2000. These projections were developed
by the Town's
Financial Impact Analysis Committee, along with
Planning and
Development staff and the consultants. They
are based on
Scenario II in the Dare County Carrying Capacity
Report. This
scenario was chosen because it corresponded with
previous Town
estimates, with the water allocation system,
and with the
proposed development plan for the Village at Nags Head.
Specifically, the following population -based increases are
projected to occur over the next thirteen years:
Residential Cumulative Increase.
Projection Category 1988 to 2000
Permanent Population 3,410
Peak Visitors 29,400
Total Population (Permanent + Peak) 32,810
Single Family Units 3,100
Condos 555
Projections for nonresidential development are expressed in terms
of square feet, and also in terms of numbers of buildings.
Numbers of buildings were calculated using average sizes from
statistics kept by the Planning and Development Department.
These and the residential projections are explained further in
the separately bound volume entitled, Appendix II, Service Level,
Cost and Revenue Assumptions. This volume also contains the
assumptions regarding market values, assessment rates, and the
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collection rate that were used to calculate property tax revenues
in the fiscal impact results.
Cumulative
Increases,
1988-2000
Nonresidential
Projection Category
Square
No. of
Average
Feet
Bldgs.
Size
Hotel/Motel
674,135
13
100 rms.
Office =
296,400
91
3,249 SF
Retail/Wholesale
553,800
138
4,000 SF
Restaurant
21,000
7
3,000 SF
Tischler & Associates, Inca

III. Fiscal Impact Results
This section of the e o r p rt discusses the fiscal impact results to
Nags Head from growth between 1988 and 2000. The costs and
revenues included in these results are based on new development
and the additional service demands it generates, including needs
for capital facilities. All results are in 1987 constant
tdollars.
One major finding is that revenues generated by new development
more than offset associated expenses. However, when one
the
considers Town's need for capital facilities which will
benefit both existing and new residents, the fiscal picture is
not so rosy. This will be discussed in section V below. In
addition, these findings assume that Nags Head will capture the
projected amounts of hotel, retail and office development.
Should that not take place, the impact of growth will be less
positive due to lower property taxes and other revenues from
commercial development.
A. Annual Results
Table 2 shows the annual fiscal impact results to the General
Fund due to growth in Nags Head. This table shows that revenues
generated by new development more than offset associated expenses
in every year. The annual surplus is quite low in years 4 and 6
(1991 and 1993), below $100,000 in each case. This is due to
projected additions in staff in year 4 and in capital facilities
in year 6. These are shown in Tables 3 and 4 below.
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Capital
Year Costs
1
2
4
5
7
8
9
10
11
12
13
0.0
99.6
255.8
401.5
420.3
587.7
357.4
317.4
403.2
256.7
533.4
287.8
346.5
Table 2
FISCAL IMPACTS OF NEW DEVELOPMENT
In Thousands of Constant Dollars
Operating Ad
Costs Valorem
--------- -------
108.7
115.4
155.1
230.5
309.5
346.2
539.0
480.4
735.8
615.2
854.4
749.4
926.4
884.1
1,013.1
1,018.3
1,116.0
1,157.8
1,214.5
10,296.7
1,275.0
1,436.3
1,374.9
1,575.2
1,508.4
1,714.7
Other Net
Revenues Results
-------- -------
277.8
284.5
360.5
336.3
445.3
226.2
553.0
92.9
651.9
111.0
748.3
55.6
847.2
447.5
943.6
631.4
1,027.1
665.7
1,129.6
955.1
1,234.5
862.4
1,337.0
1,249.6
1,441.9
1,301.7
Cumulative
Results
284.5
620.8
847.0
939.9
1,050.9
1,106.5
1,554.0
2,185.4
2,851.1
3,806.2
4,668.6
5,918.2
7,219.9
Tischler & Associates, Inc.

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B. Cumulative Results
Over the thirteen years of the stud period, the marginal impact
Y P P
of new development shows the following results:
CUMULATIVE RESULTS TO GENERAL FUND
(In Millions of Constant Dollars)
Revenues $ 22.6
MExpenses
15.4
Net $ 7.2
By the year 2000 the revenues generated by growth are projected to
exceed the costs directly attributable to new residents by $7.2
million, in constant dollars. As shown in Table 2 above,
however, on a cumulative basis this net of revenues over expenses
does not exceed $1 million until 1992 or year 5. As will be
discussed in section V below, if the cumulative net revenues from
growth are used to pay for public facilities currently needed by
new and existing residents and costing $2.1 million, the Town
will need additional revenues in years 3 through 6. Finally,
these cumulative net revenues may be used by the Town to change
the level of service it provides to both new and existing
residents. For example, at some point in the future, the Town
might choose to hire more full-time firefighters, rather than
relying heavily on volunteers.
The cumulative marginal costs associated with growth are
summarized below by department, and cumulative marginal revenues
are summarized by source. Further detail on these findings is
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contained in section IV of this
report. Appendix I to this
report contains the Operating Budget Summary with these fiscal
results as calculated by T&A's MUNIES system.
1. Cumulative Expenses
CUMULATIVE EXPENSES BY DEPARTMENT
(In Thousands of Constant Dollars)
Costs
Department Capital
Operating Total
General Government $ 80.0
$ 2,112.3 $ 2,192.3
Public Works 2,240.5
3,336.8 5,577.3
Police 329.2
1,976.2 2,305.4
Fire 276.5
3,274.8 3,551.2
Municipal Complex 1,340.8
430.8 1,771.7
TOTAL $ 4,267.0
$11,130.9 $15,397.9
On a cumulative basis, the capital
costs attributed to growth are
less than a third of total costs. Of their total of $4.2
million, Public Works expenses are
over 50%. Over $1.3 million
is for two bath houses and eleven
beach access parking lots and
crosswalks. Another $900,000 is
for residential and commercial
garbage trucks.
Another 30% of cumulative capital
costs are for the Municipal
Complex.
Equipment for the Police
Department is 8% of cumulative
capital costs; Fire equipment constitutes 6%; and the remainder
(less than 2%) is for equipment
for various functions under
General Government.
Table 3 in section C below shows these capital costs by
department, by year, and by specific facility.
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Of cumulative operating costs associated with growth, over two-
thirds, or $7.5 million, are for compensation (salaries plus
benefits) for full-time staff. Table 4 in section D below shows
the staging of the 49 new Town personnel b annual compensation.
g g P Y P
The remaining operating costs are for Operations and Maintenance
(O&M) for Town vehicles, buildings and other facilities; and for
items such as new and replacement uniforms for the Police and
Fire Departments.
2. Cumulative Revenues
CUMULATIVE REVENUES BY SOURCE
(In Thousands of Constant Dollars)
Source
Amount
Ad Valorem
$11,620.2
Intangibles Tax
305.0
Sales Tax
290.5
Local Option Sales Tax
2,846.9
Occupancy Tax
3,369.9
Privilege Licenses
28.7
Beach Driving Permits
36.1
Building Permits
1,623.7
CAMA Permits
19.5
Review Fees
887.0
Utility Franchise Tax
762.4
Beer and Wine Tax
36.1
Court Fees
29.7
Investment Earnings
464.8
ABC Distributions
29.7
Mixed Drink Surcharge
233.6
Parking Violations
10.6
All Other Revenue
23.4
TOTAL $22,617.8
As may be seen above, real -property taxes constitute over half of
the cumulative revenues projected to be generated by new
development. The occupancy tax makes up almost 15% of the total.
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The local option sales tax provides another 13%. Together,
P P
building permits and review fees constitute over 11% of
cumulative revenues from growth. The rest of the revenue sources
individually make up 3% or less of the total.
IC. Malor Capital Costs of Growth
Table 3 on the following page shows the major capital costs
attributed to new development. These costs are shown by year, by
department, and by the name of the facility. Cumulatively these
facilities total $4.2 million and constitute 99% of the capital
icosts of growth. Excluded from Table 3 are items less than
$1,000 and minor items such as office furniture and equipment.
Included are replacement costs for those facilities generated by
growth whose useful life expires during the study period (1988 to
2000) .
I
t
Tischler & Associates, Inc.

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Table 3
ANNUAL COMMUNITY FACILITIES
NEEDS/
CAPITAL
IMPROVEMENTS PROGRAM*
(Costs to Serve New Development
Only,
In
Thousands
of Constant
Dollars)
Facility
Year
1988
1969
1990
1991
1992
1993
1994
1995
1996
GENERAL GOVERNMENT
Management Services
Pool Car
0.0
0.0
0.0
12.0
0.0
0.0
0.0
0.0
12.0
Planning & Development
Zoning Inspector's Car
0.0
0.0
12.0
0.0
0.0
0.0
0.0
12.0
0.0
PUBLIC WORKS
Public Buildings
Bath Houses
0.0
0.0
0.0
0.0
0.0
249.0
0.0
0.0
0.0
Beach Access
0.0
72.8
0.0
72.8
72.7
72.8
72.8
72.8
72.8
Streets
Pickup Trucks for
Equipt. Operators
0.0
0.0
0.0
12.0
0.0
12.0
0.0
0.0
12.0
Sanitation
Residential Garbage
Trucks
0.0
0.0
0.0
24.8
24.8
24.8
24.8
24.8
24.8
Commercial Garbage
Trucks
0.0
0.0
28.9
28.9
57.9
28.9
28.9
28.9
28.9
POLICE DEPARTMENT
Police
Patrol Cars
0.0
0.0
12.0
0.0
12.0
12.0
24.0
0.0
36.0
Equipt. for Patrol Cars
0.0
0.0
4.3
0.0
4.3
4.3
4.3
0.0
8.6
Animal Control
A.C. Officer's Truck
0.0
0.0
0.0
12.0
0.0
0.0
0.0
0.0
12.0
Equipt. for A.C.
Officer's Truck
0.0
0.0
0.0
1.0
0.0
0.0
0.0
0.0
0.0
FIRE DEPARTMENT
Fire **
South Station
0.0
0.0
0.0
0.0
73.5
0.0
0.0
0.0
0.0
F.P. Officer's Car
0.0
0.0
0.0
25.0
0.0
0.0
0.0
0.0
25.0
O.R. Supervisor's
Jeep & Jet Ski
0.0
0.0
0.0
26.5
0.0
0.0
28.5
0.0
0.0
Rescue
Stationary Lifeguards
0.0
0.0
0.0
0.0
0.0
2.1
0.0
0.0
0.0`
Lifeguards' ATCs
0.0
0.0
0.0
3.0
0.0
0.0
3.0
3.0
3.0
MUNICIPAL COMPLEX ***
Central Fire Station
0.0
23.8
23.8
23.8
23.8
23.8
23.8
23.8
23.8
Police Station
0.0
0.0
171.0
0.0
0.0
0.0
0.0
0.0
0.0
Administration Bldg.
0.0
0.0
0.0
147.3
147.3
147.3
147.3
147.3
147.3
TOTAL
0.0
96.6
252.0
391.1
416.3
577.1
357.4
312.6
403.2
* Does Not Include Capital
Costs Less
Than $1,000, or
Minor Items
Such as Offict
Furniture and Equipment.
** Does not include cost of
fire truck, attributed to
existing deficiencies,
or
cost of land for expanded
South
Station.
*** Includes only costs for
that portion of Municipal
Complex attributed
to new development.
1997
1998
1999
2000
0.0
0.0
0.0
0.0
0.0
0.0
0.0
12.0
0.0
249.0
0.0
0.0
72.8
72.8
72.8
72.8
0.0
12.0
12.0
12.0
24.8
49.5
74.3
49.5
86.8
57.9
86.8
57.9
12.0
48.0
12.0
72.0E-'
4.3
8.6
4.3
17.2o
0.0
0.0
0.0
0.0
0.0
0.0
1.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
28.5
0.0
0.0
28.5
0.0
4.2
0.0
0.0
3.0
6.0
0.0
0.0
23.8
23.8
23.8
23.8
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
255.9
531.8
287.0
345.7

16
D. Maior Operating Costs of Growth
Table 4 on the following page shows the staging of the 49 new
staff projected to serve growth in Nags Head between 1988 and
2000. Cumulatively these full-time staff expenses are over $7.5
million, or over two-thirds of the operating costs associated
with growth. By department, these costs are as follows: -
CUMULATIVE COSTS OF FULL-TIME STAFF
(In Thousands of Constant Dollars)
Department Compensation
General Government $1,916.2
Public Works 1,805.4
Police 1,512.0
Fire 2,302.6
TOTAL $7,536.3
Details on these costs are contained in section IV below.
Tischler & Associates, Inc.

M M M M M M M i M M M M M r M M M M M
Table 4
NEW FULL-TIME STAFF TO SERVE NEW
DEVELOPMENT, BY YEAR ADDED
Compensation (Salaries & Benefits)
In Thousands of Constant Dollars
Staff Position
1988
1989
1990
Year
1991 1992 1993 1994
1995
1996
1997
1998 1999
2000
GENERAL GOVERNMENT
Administration
Deputy Town Clerk.
25.8
Clerk to Governing
Body
15.6
Management Services
Professional Staff
25.9
25.9
Clerical Staff
16.6
16.6
Legal Services
Town Attorney
16.8
Secretary
18.4
Planning & Development
Zoning Inspector
24.4
Building Inspector
24.4
PUBLIC WORKS
Public Buildings
Buildings & Grounds
Assistant
17.8
Administration
v
Secretary
15.3
Streets
Equipment Operators
18.7 18.7
18.7
18.7
Sanitation
Equipment Operators
18.1
18.1 18.1 18.1
18.1
36.2
18.1
18.1
POLICE DEPARTMENT
(2)
Police
Officers
20.5
20.5 20.5
20.5
20.5
20.5
20.5
Supervisors
25.6
25.6
Detectives
21.6
21.6
21.6
Clerk
17.0
Animal Control
A.C. Officer
16.2-*
FIRE DEPARTMENT
Fire
Firefighters
63.5
63.5
Fire Prevention
(3)
(3)
Officer
22.4
Secretary
16.7
Lieutenant
24.6
Ocean Rescue
Supervisor
21.0
TOTAL STAFF = 49
4
1
5
8 7 5 2
3
3
3
1 3
4
* Commitment to hire Animal
Control
officer in
1988
was made after assumptions
to this
report were
finalized.

I
Eu
r�
IV. Departmental Impacts
The following discussion summarizes the annualized and cumulative
costs and revenues by department or by subsystem of the MUNIES
fiscal analysis.
A. General Government
Included under this heading are the following departments:
Administration, Management Services, Legal Services, and Planning
and Development. Expenses for the Governing Body are not
expected to increase with growth, and so are not included in this
study. General Government expenses are $245,919 in year 13 and
$2.2 million cumulative. Over 96% of General Government costs
are operating expenses, including compensation for two staff each
in Administration, Legal Services, and Planning and Development,
and four staff in Management Services.
B. Public Works
Expenses for the Public Works Department are $699,751 in year 13
and $5.6 million cumulatively. Of this total, over $2.2 million
or 39% are for capital facilities and over $3.3 million or 61%
are for operating expenses, as shown below.
Tischler & Associates, Inc.

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V],
CUMULATIVE PUBLIC WORKS EXPENSES
(In Thousands of Constant Dollars)
Function
Public Buildings
Administration
Streets
Sanitation
TOTAL
Type
of Expense
Operating
Capital
$ 231.5
$1,298.1
130.2
3.0
874.6
72.0
2,100.5
867.4
$3,336.8 $2.240.5
Over 60% of cumulative Public Works operating expenses, or $2.1
million, are for Sanitation. These include compensation for
full-time and part-time equipment operators for garbage trucks,
and O&M expenses which are projected to increase per commercial
and residential stop.
Almost 60% of Public Works capital costs are for Public
Buildings, or two bath houses and eleven beach access parking
lots (440 parking spaces).
The remainder of Public Works expenses are for compensation for a
Buildings and Grounds Assistant; compensation, O&M, furniture and
a computer for a Secretary in Administration; compensation and
trucks for four street equipment operators; installation of
street lights and signs ($327,447 cumulatively); routine street
maintenance ($56,458 cumulatively); and initial lease -purchase
and replacement of four residential and five commercial garbage
trucks.
Tischler & Associates, Inc.

20
C. Police Department
Expenses for the Police Department are $475,912 in year 13 and
$2.3 million cumulatively. Of this total, $329,200 or 14% is for
capital facilities; these include patrol cars for seven officers,
two supervisors and three detectives, and a four -wheel -drive
truck for the animal control officer.
Of the almost $2 million of cumulative Police Department
operating expenses, over 40% or $800,631 is for compensation for
tthe
new patrol officers; 20% or $413,004 is for compensation for
the new supervisors and detectives; 10% or $204,345 is for
replacement uniforms and O&M for police officers; 9% or $177,408
is for O&M for patrol cars; and 11% or $214,770 is for operating
expenses in connection with animal control.
The remaining10% of cumulative Police expenses is fo
p r
compensation, furniture and a computer for a clerk; new uniforms
for police officers; and equipment for patrol cars.
D. Fire Department
Fire Department expenses are $370,422 in year 13 and $3.6 million
cumulatively. Of this total, $276,460 or 8% is for capital
facilities. This includes $73,500 for new development's share of
the South Fire Station expansion, and four -wheel -drive vehicles
for the Fire Prevention Officer and the Ocean Rescue Supervisor.
Tischler & Associates, Inc.

21
Of cumulative Fire Department operating expenses, $1.4 million or
is for
43% for compensation six full-time firefighters; $356,016
or 11% is for compensation for lifeguards and other rescue -
associated operating expenses; and the remainder is for
compensation of the fire prevention officer, secretary,
lieutenant, and ocean -rescue supervisor, and for uniforms and O&M
associated with Fire Department staff, their vehicles, and the
expanded South Station.
E. Municipal Complex
Expenses associated with the Municipal Complex are $62,846 in
year 13 and $1.7 million cumulatively. Of this total, more than
three-quarters, or $1.3 million, is for capital costs, with the
remaining $430,836 for O&M or building maintenance expenses.
Of the capital costs for the Municipal Complex, $171,000 or 13%
is for new development's share of the Police Station; $285,763 or
21% is for debt service on growth's share of the Central Fire
Station; and $884,064 or 66% is for new development's share of
the Administration Building.
F. Revenues Other than Property Taxes
General Fund revenues other than ad valorem total $1.4 million in
year 13 and $11.1 million cumulatively. Of this total, revenues
projected to increase as a percentage of ad valorem from new
development are $7.0 million or 63%. These revenues include both
the Sales Tax and the Local Option Sales Tax; the Occupancy Tax;
Tischler & Associates, Inc.

22
and Investment Earnings.
Revenues from Building Permits, Review Fees and minor CAMA
Permits totaled $2.5 million or 23% of cumulative revenues other
than property taxes. Revenues projected to increase as a
function of population constitute another $1.2 million or 11% of
this cumulative total. These include Beach Driving Permits, the
Utility Franchise Tax the Beer & Wine Tax Court Fees ABC
Distributions, the Mixed Drink Surcharge, Parking Violations, and
All Other Revenues.
The final contributors to revenues other than ad valorem are the
Intangibles Tax, $304,985 or 3% of the cumulative total, and
Privilege Licenses, $28,675, or less than l% overall.
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23
V. Additional Fiscal Needs
As the Town develops between now and the year 2000, any
uncommitted ad valorem and other General Fund revenues generated
by growth will probably be used to: fund facilities and services
by
needed both new and existing residents. Table 5 on the
following page shows the impact on the Town when such uncommitted
revenues from growth are used to pay for the following
facilities: 60% of the new Administration building, or $221,000
per year in years 4 through 9; 60% of the Police station, or
$256,500 in year 3; debt service on 60% of the cost of the
Central Fire Station ($530,820), or $35,200 per year beginning in
year 2; and 65% of the expanded South Fire Station, or $136,500
in year 5. These portions of these Town buildings which were not
directly attributed to new development in this study total $2.1
million in cost.
The impact of using revenues generated by growth for these
capital facilities is that the Town would experience annual
shortfalls in years 3 through 6 and a cumulative shortfall in
year 6.
Besides the need for the capital facilities identified above, the
Town has need of reserve funds for other purposes. As Nags Head
becomes more densely developed, the type of services provided may
become
more sophisticated. For example, the Town may decide to
hire more full-time firefighters rather than relying on
volunteers. In addition to changes in service, Nags Head could
Tischler & Associates, Inc.

24
Table 5
FISCAL IMPACT RESULTS COMPARED TO
COST OF CURRENTLY NEEDED
PUBLIC FACILITIES
1988 to 2000
(In Thousands of Constant Dollars)
Net of Revenues
Cost of
Additional
Cumulative
& Expenses Due
- Needed =
Fiscal Needs
Fiscal
to Growth
---------------
Facilities
----------
(in Parens)
------------
Results
----------
Year
1
284.5
0.0
284.5
284.5
2
336.3
35.2
301.1
585.6
3
226.2
291.7
( 65.5)
520.1
4
92.9
256.2
(163.3)
356.8
5
111.0
392.7
(281.7)
75.1
6
55.6
256.2
(200.6)
(125.5)
7
447.5
256.2
191.3
65.8
8
631.4
256.2
375.2
441.0
9
665.7
256.2
409.5
850.5
10
955.1
35.2
919.9
1,770.4
11
862.4
35.2
827.2
2,597.6
12
1,249.6
35.2
1,214.4
3,812.0
13
1,301.7
35.2
1,266.5
5,078.5
i
Tischler & Associates, Inc.

25
use reserve funds in the event of emergencies such as hurricanes.
For all these reasons, the Town should consider the revenue
alternatives discussed in section VI below.
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26
VI. Revenue Alternatives
This 1. section discusses current and possible future General Fund
revenue sources, as well as facility fees. The specific revenue
recommendations and revenue strategy await further discussion
with Town officials.
A. General Fund Revenues
As discussed above, the Town would be well served by the
accumulation of reserves to pay for future increases in service
levels and hence operating costs, to cover emergency.situations,
and also to create a Capital Projects Fund. To that end, it is
assumed that the Town will monitor its ad valorem tax rate. At
some point in the future the Town may wish to consider the
issuance of general obligation bonds.
Another area that should continue to be o m nitored as the Town
grows is Planning and Development's costs relative to Building
Permit and Site Plan Review fees. That is, if development review
becomes more complex, costs in this area may outstrip revenues.
B. Facility Fees
The incorporated Towns on the Outer Banks are the beneficiaries
of State legislation enabling them to establish facility fees for
the following types of infrastructure: streets and drainage;
open space and beach access; police department capital
improvements; fire department capital improvements; and emergency
Tischler & Associates, Inc.

1 27
refuge shelters. The only jurisdiction in North Carolina
currently collecting these fees, Raleigh, will begin doing so
becember 1, 1987.
Regarding streets and drainage, the only capital costs included
in this study are pickup trucks for equipment operators
performing street maintenance. These.total $72,000 over the 13
It is assumed that new local to
years. roads serve growth will
be provided by developers. In addition, the major roads serving
Nags Head are State maintained. However, we do 7
project
ro'ect an
increase of 31 miles of local road to serve new development by
the year 2000. Therefore, an estimate of Nags Head's streets and
drainage costs should be obtained through an update of the
Thoroughfare Plan or other engineering study, before considering
this type facility fee.
of
Emergency refuge shelters are not included in this study.
Regarding fire department capital improvements, facility fees
could be to help
used pay for the new Central Fire Station and
expansion of the South Fire Station. These costs total $918,163
for the shares of both new and existing residents, by the year
2000. Facility fees could also be used to pay for the new police
station, projected to cost $427,500.
Finally, regarding beach access, the Town's cost for crosswalks,
parking lots, and bath houses to serve new development total
almost $1.3 million over the next thirteen years. These costs
could be covered through the use of a facility fee.
Tischler & Associates, Inc.

M.,
C. Revenue Recommendations
As discussed in section V
above, if uncommitted revenues from new
development are used to
fund currently needed
facilities and
services, the Town will
have additional fiscal
needs. Should
such a revenue shortfall_
occur, Nags Head would
g
be j
justified in 7
seeking new sources of
funds. The specific revenue strategy
awaits further discussion
with Town officials.
Tischer & Associates, Inc.

29
VII. Overall Methodology
A. The MUNIES Fiscal Process and Data Inut Categories
In order to provide an understanding of the overall methodology
used in this fiscal impact analysis, a brief explanation of the
MUNIES fiscal process follows. As indicated on the MUNIES
process chart on the following page, there are three general data
input categories. The first category of demographic -economic
projections is called "Demand Base" data inputs. These
projections are a numerical statement of the development program
iand
include data such as population, housing units, and
commercial space. The projections are made through a thirteen
year study period. It is essential to understand that these
land-use and demographic projections constitute the analytical
base for the entire fiscal impact analysis. That is, virtually
all cost and revenue projections are derived from the demand base
data, both on an annual and cumulative basis.
The second general type of input data focuses on property taxes
and revenues. These assessed values of the development are
estimated and projected over the analysis period.
The third type of input data relates to the government service
costs and revenues. The government service level and
cost/revenue data used in the fiscal analysis were determined and
agreed upon between the consultants and Town personnel. Once
this data was provided, MUNIES was used to calculate a detailed
Tischer & Associates, Inc.

30
L
i
11
it
1
THE MONIES PROCESS
•
PROJECTIONS
•
:
'
Population
:
;
SERVICES,
Housing
;
COSTS AND
Employment
REVENUES
Other (optional)
'
•
STAGE I
(NEEDS ANALYSIS)
STAGE II
(FISCAL ANALYSIS)
1
i
NEEDS
FORECAST
Costs i
Revenues i
i
Staffing i
Capital Facilitlos
----------------------
•... • . •: Data Inputs
�••-••-• i MONIES
•' •" "• • •"•
------ me Calculated
�•'
•
Outputs
�.
FISCAL INFORMATION •
BUDGET SECTION
Assessment Rates
Tax Rates
•
Bond Limit •
SUBSYSTEM
BUDGETS
Education
Recreation
Streets ;
Other
---------------------
. -
..••••.••••.••••••••
-------•--------------
i JURISDICTIONAL i
i BUDGETS i
City
County
State
Other
-----•--•--•---------•r
r---------------------�
i FISCAL IMPACT i
i SUMMARIES i
i Jurisdictional i
Impact Analysis
Assessed Values
Bonded Debt
Tax Rate Required
Other
-•-------------------i
Tischler & Associates, Inc.

31
needs output indicating the annual costs, revenues, and capital
facilities by department or function, where appropriate. These
data assumptions are contained in a separately bound volume.
The last step in the fiscal process was to use MUNIES to
calculate budgets and related fiscal impact statements.
B. Basic Assumptions and Conditions
A few major assumptions regarding the fiscal methodology should
be noted as follows:
1. Incremental, Growth -Related Costs/Revenues-
For this fiscal analysis, only -those costs and revenues which are
directly attributable to new growth are included. In some cases,
the data used are average costs, based on a decision by the local
staff and the consultant that this is the best information
available.
2.
Level of Service
In all cases
the cost 7 ro'ections are based on the assum tion
p p
that the current. level of services, as provided in current
budgets, will
continue through the analysis period.
3.
Revenue Structure and Tax Rates
Revenues
that the
are
projected assuming current revenue
structure and
tax rates will not change over the period, with the
current rate
structure defined as fiscal year..1987. (MUNIES
Tischfer & Associates, Inc.

1 32
I
calculations indicate if additional taxes or fees must be levied
to balance any projected deficits.)
4. inflation - Rate
The rate of inflation is assumed to be zero throughout the
projections period, and cost/revenue projections are in constant
1987 dollars. This assumption is in accord with current budget
data and avoids the. confusion and interpretation difficulty
associated with results in terms of inflated dollars.
5. Economies of Scale
Another general limitation relates to determining the economies
of scale for ongoing operating costs (as opposed to capital
facility costs). Often, per unit operating costs will change
over time as a program or service approaches or moves away from
its funding level. However,
optimal quantifying current service
efficiency levels as a function of cost and output.is well beyond
the scope of the study. This is another reason why it was
necessary to use current cost ratios in making the computer
projections.
6. Nonfiscal Evaluations
IAt this point, it should be noted that while fiscal impact
I
analysis is an important consideration in community development
and planning decisions, it is only one of several issues which
should be considered. Environmental and social issues are two
Tischler & Associates, Inc.

33
i
such examples. The above notwithstanding, this study will enable
all interested parties to understand the possible fiscal
implications of new growth.
Tischler & Associates, Inc.

I
APPENDIX I
OPERATING BUDGET SUMMARY
I
t
•
Tischler & Associates, Inc.

NAGS HEAD
OPERATING BUDGET
SUMMARY
PAGE 17
YEAR
1
2
3
4
5
6
7
8
9
10
NET FOR EACH SUBSYSTEM
GEN GOVT
-505
-1010
-66329
-141169
-174319
-189503
-187097
-246201
-242945
-231688
-1480766
PUBLIC WORKS
-28638
-112430
-102988
-272988
-326262
-610110
-386773
-422994
-468588
-579452
-3311223
POLICE DEPT
0
0
-46082
-62434
-94766
-143122
-179404
-148604
-269873
-251187
-1195472
FIRE DEPT
-79512
-99860
-132196
-253739
-350562
-289102
-320310
-302492
-327620
-346040
-2501433
MUN COMPLEX
0
-41390
-217754
-210190
-210190
-210190
-210190
-210190
-210190
-62846
-1583130
GEN FD REVS
277766
360507
445303
553040
651887
748289
847186
943562
1027087
1129569
6984196
REAL PROPRTY
(E 5.00 PER $1000)
115357
230512
346243
480419
615172
749350
884103
1018279
1157801
1296746
6893982
SURPLUS OR DEFICIT
284468
336329
226197
92939
110960
55612
447515
631360
665672
955102
3806154
a an A a a M/ a a a m!= a a

NAGS HEAD OPERATING BUDGET SUMMARY PAGE 18
YEAR
11
12
13
NET FOR EACH SUBSYSTEM
GEN GOVT
-232432
-233175
-245919
-2192292 .
PUBLIC WORKS
-850200
-716133
-699751
-5577307
POLICE DEPT
-323008
-310990
-475912
-2305382
FIRE DEPT
-339890
-339470
-370422
-3551215
MUN COMPLEX
-62846
-62846
-62846
-1771668
GEN FD REVS
1234498
1336980
1441909
10997583
REAL PROPRTY
(S 5.00 PER $1000)
1436268
1575213
1714737
11620200
SURPLUS OR DEFICIT
862390
1249579
1301796
7219919
N
H
i a am am a ■s = a W l w w m= r==

El
DCM COPY DCM COPY
lease do not remove!!!!!
Division of Coastal Management
TA
Tischler &
Associates,
Inc.
FISCAL
ECONOMIC
& PLANNING
CONSULTANTS
5631 Leesburg Pike
Suite 100
Fags Church, VA 22041
03 578-0777
800 24-4318

TABLE
OF CONTENTS
Section
Pages
Introduction
1-4
I.
General Government
I-1/I-10
A. Governing Body
I-1
B. Administration
I-1/I-2
C. Management Services
I-3/I-5
D. Legal Services
I-5/I-6
E. Planning and Development
I-6/I-9
II.
Public Works Department
II-1/II-11
A. Public Buildings
II-1/II-4
B. Administration
II-4
C. Maintenance Garage
II-5
D. Streets
E. State Street Aid
II-5/II-8
II-8
F. Sanitation
II-8/II-10
III.
Police Department
III-1/III-5
A. Police
III-1/III-3
B. Animal Control
III-3/III-4
IV.
Fire Department
IV-1/IV-9
A. Fire
IV-1/IV-6
B. Rescue
IV-6/IV-7
V.
Municipal Complex
V-1/V-3
A. Administration Building
V-1
B. Police Station
V-2
C. Central Fire Station
V-2
VI.
General Fund Revenues
A. Taxes
VI-1/VI-15
VI-1/VI-4
B. Licenses and Permits
VI-5/VI-9
C. Intergovernmental Revenue
VI-9/VI-ll
D. Miscellaneous Revenue
VI-11/VI-13
Tischler & Associates, Inc.

aINTRODUCTION
In May 1987 Tischler & Associates, Inc. (T&A) was retained by the
Town of Nags Head to produce
a - Fiscal Impact Analysis and
Community Facilities Plan. The
following document contains the
service level, cost and revenue
assumptions that will be used to
calculate the impacts of growth
P g
on the Town. These assumptions
P
were developed during interviews
with the various Town department
heads on June 29 through July
1, 1987. Before explaining the
methodology that T&A used to
develop these assumptions, the
growth projections will be summarized.
Projections of Growth
Based on the Nags Head Land Use Plan, the Dare County Carrying
Capacity Report, Town Building
Permit Summaries, and the water
allocation system, the Planning and Development Department
the following between
the 2000:
projects growth
now and year
Projection
Cumulative
Category_
Increase, 1988-2000
Permanent Residents
3,410
Peak Visitors
29,400
Single Family Units
3,100
Condo Units
555
Hotel/Motel.Rooms
1,309
Office Square Feet
296,400
Retail/Wholesale Square Feet
553,800
Restaurant Square Feet
21,000
In order to calculate future demands for services, peak visitor
population was added to permanent resident population. This
Tischler & Associates, Inc.

E
increase was then compared to Nags Head's 1987 population, which
was calculated as follows. Permanent resident population is
estimated at 2,560. Although this is higher than the estimate by
• the State of North Carolina, it is believed to be a more
realistic figure, and to include nine -month residents (i.e.,
those that vacation in Florida in the winter). Peak visitor
population is estimated at 33,668. Together they equal total
population of 36,228.
Methodology Used in this Report
The service level, cost and revenue assumptions which follow were
calculated based on the final budget for 1987-88. All figures
are in 1987 dollars. Existing .service levels are used unless
otherwise noted. The calendar year 1988 is year one of the study
period, with 2000 as year thirteen.
Revenues and expenses included in this analysis are those of the
General Fund only. The Water Fund is an enterprise fund which is
expected to be self-supporting. Debt service is calculated by
T&A's MUNIES fiscal impact system, and is included in this report
where capital facilities are required to serve new population.
Some costs and revenues are projected to increase on a per capita
or average basis. In this approach, it is assumed that the new
site population will exhibit the same characteristics and have
the same impact on services, costs and revenues as the existing
population. To obtain a per capita cost, the expense item is
Tischler & Associates, Inc.

3
divided by the estimated 1987 total population of the Town,
36,228. The result of that calculation, the per capita cost, is
applied against the projected increase in population.
The other cost and revenue concept incorporated in this study
the in
utilizes marcinal cost and revenue approach, which an
estimate is made of the specific impacts on public services and
the resulting costs and revenues. These marginal costs and
revenues, such as the need for a police station or a neighborhood
park, are frequently based upon a service level approach. In
other words, at what level of new development will additional
services be required. In.some cases, there is no impact on costs
is,
or revenues (i.e., they are fixed). That the addition of new
development will have no impact on certain activities of some
departments. These departments will be able to accommodate the
additional demand generated by new development at no additional
cost. In many cases, the service level and cost and revenue
allocations are fairly subjective, since the work load and costs
cannot be precisely defined and apportioned. However, the
allocation of costs and revenues does allow a fairly accurate
indication of probable fiscal impacts resulting from new
development.
Tischler & Associates, Inc.

4
Structure of this Report
Departmental assumptions are discussed here
in the general order
in which activities are listed in the 1987-88 budget. General
Fund revenues follow the departments.
T&A has grouped the
into the following
These
activities categories.
categories are
in the order they will be used in the MUNIES computer program to
calculate fiscal impacts:
Category
I. General Government
A. Governing Body
B. Administration
C. Management Services
D. Legal Services
E. Planning and Development
II. Public Works Department
A. Public Buildings
B. Administration
C. Maintenance Garage
D. Streets
E. State Street Aid
F. Sanitation
III. Police Department
A. Police
B. Animal Control
IV. Fire Department
A. Fire
B. Ocean Rescue
V. Municipal Complex
VI. General Fund Revenues
A. Taxes
B. Licenses and Permits
C. Intergovernmental Revenue
D. Miscellaneous Revenue
Tischler & Associates, Inc.

I-1
I. GENERAL GOVERNMENT
A. Governing Body
The Mayor does not expect population growth to cause expenses
associated with the governing body to increase. Therefore these
expenses will be considered fixed for purposes of this analysis.
B. Administration
1. Personnel Services
The Town Manager expects that an additional professional staff
person will be needed when Nags Head's population increases by
one -quarter, and a support person when population increases by
one-third. Total 1987 population is 36,228 (permanent residents
of 2,560 plus peak visitors of 33,668) . An increase of 25% of
this, or 9,057, is projected to be reached in 1991. In that year
the Town Manager projects the hiring of a Deputy Clerk at a
salary of $22,000. To this is added fringe benefits as follows.
The Town's contributions for FICA and retirement are 13% of
salary. In addition each employee receives approximately $900.a
year for Blue Cross health and life insurance. The Deputy
Clerk's total compensation will thus be $25,760 including salary
and fringe benefits. Population will increase by 33% or 12,064
in 1993. In that year the•Town projects hiring a clerical person
to support the Board of Commissioners. This person's salary,wil
be $13,000 plus benefits of $2,590 (13% of salary plus $900 for
Tischler & Associates, Inc.

1-2
insurance), for total compensation of $15,590.
2. Operations and Maintenance
Some Operations and Maintenance expenses for Administration are
expected to increase on a partial per capita basis. That is,
for every new person living in Nags Head, these expenses will
increase at 25% of their current per capita level. These
expenses are: 011-Telephone; 012-Postage; 016-
Maintenance/Equipment; 026-Advertising; 027-Printing; 033-
Departmental Supplies; 045-Contractual Services; 053-
Dues/Subscriptions; 054-Insurance; and 057-Miscellaneous. The
total these line items from the is
of 1987-88 Final Budget
$27,730. This figure is divided by total 1987 population
(permanent plus visitor) of 36,228. The result, $0.77, is
multiplied times 25% to equal $0.19. This is the amount
Administration O&M expenses are projected to increase for every
new person in Nags Head.
VJ
The remaining 0&M expenses, Training, Travel, and Other Supplies,
are not expected.to increase as a result of population growth.
3. Capital Outlay
The Deputy Clerk and clerical support staff person will each
incur one-time expenses for office furniture ($1,000) and a
computer terminal ($2,000).
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C. Management Services
1.
Personnel Services
The Department of Management Services includes
the following
functions:
Finance, Personnel, Information
Systems, Tax
Collections
and Accounting. The Department
provides word
processing support to all Town departments except
Planning and
Development.
The Director
of Management Services expects that
his department
will need to
add two professionals and two clerical
staff persons
to meet the
demands increased population will
place on his
department.
rThe first professional is projected to be added when Nags Head's
total population increases by 25% or 1991 (year 4). The
second professional will be needed when total population
increases by 50% or 1995 (year 8). One clerk will be hired to
support each professional, one in 1991 and one in 1995.
Each professional will receive salary of $20,000 plus fringe
benefits of $3,500 for total compensation of $23,500. Each
clerk's salary will be $13,000 plus benefits of $2,590 for total
compensation of $15,590.
2. Operations and Maintenance
Some Management Services O&M expenses are not expected to
increase as a function of population growth. These fixed
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expenses are Professional Services, Maintenance/Equipment,
Maintenance/Auto, Building/ Equipment Rent, Auto Supplies,
Contractual Services, Purchase Resale, and Insurance/Bonds.
The following expenses will increase per professional employee in
Management Services: 010-Training; 014-Travel and 053-
Dues/Subscriptions. Their total in the 1987-88 budget, $7,100,
is divided by the current number of professional staff, five, to
equal $1,420. This O&M expense will be incurred each year for
each new professional.
Departmental supplies will increase for each professional or
clerical employee in Management Services. The 1987-88 amount,
$8,000, is divided by total employees, eight, to equal $1,000.
rThis expense will be incurred annually for each new staff person.
The rest of Management Services' O&M expenses are related to
demands generated by population growth, and will increase on a
partial per capita basis. These are 011-Telephone; 012-Postage;
and 026-Advertising. Their 1987-88 total, $9,000, is divided by
total population of 36,228 (permanent plus peak visitor). The
result, $0.25, is multiplied times 25% to equal $0.06. This is
the amount these expenses will increase for every new person in
Nags Head.
3. Capital Outlay
Both professional and clerical staff will incur one-time expenses
of $1,000 for office furniture. In addition, each clerk will need
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$2,000 for a computer, terminal. Management Services will also
add a pool car in 1991. The car will cost $12,000 and have a
five year life.
D. Legal Services
1. Personnel Services
Expenses for Legal Services Professional Services currently total
xP g Y
$18,000 per year. The Manager anticipates this increasing in the
following manner. In 1992 or year five of the study period, the
Town will hire a full-time attorney at a salary of $30,000.
Including benefits, the attorney's total compensation will be
$34,800. From this be deducted
will current Legal Services
expenses of $18,000 for a net increase of $16,800 per year.
To assist the attorney the Town will hire a secretary at $15,461
benefits
per year. When are added to this salary, the
secretary's total compensation is $18,371.
2. Operations and Maintenance
The Manager estimates that 0&M expenses for the attorney and
secretary will be one-third of*those now generated by the three
professionals under Administration. That 1987-88 total, $37,155,
is divided by the three staff in Administration to equal $12,385.
This is the amount the Town is projected to spend on Legal
Services 0&M expenses, once the attorney and secretary are hired
in 1992.
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3. Capital Outlay
Both the attorney and secretary will incur one-time expenses of
$1,000 for office furniture. In addition the secretary will need
a computer terminal for $2,000.
E. Planning and Development
1. Personnel Services
The Director of Planning and Development expects that the Town
will hire a zoning and site plan inspector in 1990 or year three
of the study period. (This inspector could be needed earlier if
Jockey's Ridge is designated anarea of environmental concern.)
Nags Head now only has one zoning inspector who is responsible
for the detailed site plan review process and for working with
the State of North Carolina under the Coastal Area Management Act
"areas of environmental concern" provisions. The second zoning
inspector will receive salary of $19,000, plus benefits of
$3,370, for total compensation of $22,370.
IRegarding building inspection, between 1983 and 1986 the Town's
I
two staff each handled an average of 182 units a year. This was
calculated using the annual building permit statistics for those
four years (adjusted by multiplying the number of duplexes by two
to equal the number of duplex units). In these statistics,
individual condo units and hotel/motel units are counted as one,
even though multiple units are covered under the same building
permit. On the other hand, commercial buildings are counted as
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one permit each. Miscellaneous permits are also counted as one
each. The same conventions were used in the projections of units
to be inspected between 1988 and 2000.
The average of 182 units per inspector per year was then compared
to the growth projections for Nags Head. In addition to
projections for single family dwellings, condo units, and
hotel/motel units, the Director of Planning and Development
provided projections for square feet of office, retail/wholesale
buildings, and restaurants. These commercial projections are
based on the Town's water allocation system. In order to compare
these projections to the building permit statistics, it was
necessary to convert square footage to number of buildings.
Based on Nags Head's experience in 1986 and 1987, the average
office building is 3,249 square feet. Therefore seven new office
buildings are projected to be built in every year between 1988
and 2000. The average retail building is 4,000 square feet,
equaling ten new retail buildings in each year. (Future retail
buildings may be larger, depending on the development of the
Outer Banks Mall and the Shoppes at Nags Head. It is assumed
that individual shops may be around 4,000 square feet, however.)
Restaurant square footage of 3,000 was assumed to be contained in
one building, with one new restaurant projected for every other
year of the study period.
Finally, between 1983 and 1986 miscellaneous building permits
equaled 63% of all other building permits. This includes
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inspections for improvements,
additions and repairs to property.
This percentage
was multiplied times the projected building
permits based on
annual growth
for 1988-2000 and the result added
to the total for
each year.
For the first eight years of the
study period, or
1988-95, the
projected total was 712 units to
be inspected.
For the last
five years, or 1996-2000,
the total was 554
units per year.
When 712 annual units are compared to average units of 182 per
year per inspector, the result is the need for 3.9 building
inspectors. This is only in response to the demands created by
new construction. In addition, the Town's building inspectors
have ongoing responsibilities in connection with existing
construction. For example, they must conduct periodic
inspections of hotels and motels. Because of the demands created
by new construction, Nags Head has not yet organized such
inspections under a regular program of life safety. Given the
projected addition of over 1,300 hotel and motel rooms to the
Town's stock, such ongoing responsibilities will only become more
critical.
The Town plans to hire a third building inspector beginning in ,
January, 1988. The demands created by new construction and
existing development are expected to justify the addition of a
fourth inspector in 1990. The inspector's salary will be $19,000
plus fringe benefits of $3,370 for total compensation of $22,370.
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2. Operations and Maintenance
The Director of Planning and Development does not expect the
following O&M expenses to increase directly with population
growth: Professional Services, Maintenance/Equipment,
Advertising, and Bonds.
The following are projected to increase with each new inspector:
010-Training, 011-Telephone, 012-Postage, 014-Travel, 027-
Printing, 033-Departmental Supplies, 053-Dues/ Subscriptions, and
054-Insurance. Their 1987-88 total, $18,445, is divided by the
nine staff positions in the budget. The result, $2,049, is the
amount of annual O&M expenses attributed to the new zoning and
building inspectors.
The new zoning inspector will need an automobile, as discussed
below. Annual operating costs will be $1,000 per year,
calculated as follows. Lines 017-Maintenance/Auto and 031-Auto
Supplies were added together, $3,000, and divided by the number
of cars assigned to the department, three.
1 3. Capital Outla
I
Each new inspector will incur a one-time expense of $1,000 for
office equipment. As mentioned above, the zoning inspector will
need an automobile costing $12,000 and having a five year life.
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Activity Allocation Amount
----------------------------------------------------------------
I. General Government
A.
Governing Body
Fixed
B.
Administration
1. Personnel Services
a. Deputy Clerk
Year 4
$25,760
b. Clerk
Year 6
15,590
2. Operations &
Maintenance (0&M)
25% per capita
0.19
3. Capital Outlay
a. Office Furniture
Per employee
1,000
b. Computer Terminal
Per employee
2,000
C.
Management Services
1. Personnel Services
a. Professional Staff
Years 4 and 8
23,500
b. Clerical Staff
Years 4 and 8
15,590
2. 0&M
a. Per professional
Per year
1,420
b. Per employee
Per year
1,000
c. Other
25% per capita
0.06
3. Capital outlay
a. Office Furniture
Per employee
1,000
b. Computer Terminal
Years 4 and 8
2,000
c. Pool Car
Year 4
12,000
D.
Legal Services
1. Personnel Services
a. Town Attorney
Year 5
16,800
b. Secretary
Year 5
18,371
2. 0&M
Per year
12,385
3. Capital Outlay
a. Office Furniture
Per employee
1,000
b. Computer Terminal
Year 5
2,000
E.
Planning and Development
1. Personnel Services
a. Zoning Inspector
Year 3
22,370
b. Building Inspector
2. 0&M
Year 3
22,370
a. Per employee
Per year
2,049
b. Per automobile
Per year
1,000
3. Capital Outlay
a. Office Furniture
Per employee
1,000
b. Automobile
Year 3
12,000
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II. Public Works
A. Public Buildings
1. Personnel Services
The Town currently maintains about 17,000 square feet of
buildings. In the next four years Nags Head will complete its
new municipal complex, including an administration building,
police station and central fire station. In order to maintain
this additional space, the Director of Public Works projects the
ineed for a third buildings and grounds assistant in 1988. The
assistant's salary will be $14,963, plus benefits of $2,845, for
total compensation of $17,808.
2. Operations and Maintenance
IThese O&M expenses are projected to increase per square foot of
Town -maintained building. Their 1987-88 total, $50,735, is
divided by the number of square feet currently maintained,
17,000. The result, $2.98, will be applied against new buildings
as follows.'
The new administration building will have 13,500 square feet when
it is completed in 1991. The Town Manager estimates that 60% of
the space in the new municipal complex is needed today, to serve
existing residents. The remaining 40% can be attributed to
growth between 1988 and 2000. Therefore, 40% is multiplied times
the square feet in the new administration building, 13,500, to
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equal 5,400 square feet. This is the amount of the new town hall
to which the $2.98 per square foot O&M cost will be applied.
Public Buildings O&M expenses will also increase for the new
police station and central fire station as follows. The fire
station is projected to open in 1989 and to contain 13,275 square
feet, plus 1,470 square feet for training. Of this total of
14,745 square feet, 40% or 5,898 can be attributed to new growth.
This is the amount of the central fire station to which the $2.98
per square foot O&M cost will be applied.
The new police station will open in 1990 and contain 4,500 square
feet. Forty percent of this space, or 1,800 square feet, will be
due to new growth and will generate the $2.98 per square foot
0&M cost for public buildings.
Public Buildings O&M expenses will also increase for two bath
houses to serve new .growth. The Town currently maintains one
bath house and is proposing a second, which is needed to serve
existing population. The Town Manager projects a third bath
house when the population increases by one-third, or 12,064 over
the 1987 total. This will be in 1993, or year six of the study
period. The fourth bath house will be added when population
increases by two-thirds. This will occur in 1998 or year 11.
Each bath house will contain 600 square feet. This is the amount
of space to which the $2.98 per square foot O&M expense will be
applied.
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Finally, Public Buildings O&M expenses will also increase for
the due
that portion of expanded South Fire Station to growth.
This is 35% of 3,000 square feet, or 1,050 square feet.
3. Capital Outlay
Capital costs for the three buildings in the municipal complex
are discussed in Section V below. Capital costs for bath houses
and for beach access parking lots and crosswalks will be included
in this portion of the budget.
rThe
bath houses will each cost $45,500 for the structure,
$287,500 for the land, and $38,640 for the adjacent parking lot,
for a total of $371,640 per bath house. It is assumed that 33% of
these costs will be funded by State grants. Therefore, $248,999
will be attributed to growth. Land costs were calculated using
the following assumptions: location on the west side of Virginia
Dare Trail (not oceanfront); 250 front feet per lot; and average
' cost of $1,150 per front foot. Parking costs were calculated
assuming $644 per space for 60 parking spaces, including drive
aisle.
The.Town Manager expects that between 1988 and 2000 the number of
beach access parking spaces will increase with population. These
costs will be projected as follows. Nags Head currently has 463
parking spaces to serve total 1987 population of 36,228
(permanent residents plus peak visitors), or 78 people per
parking space. Parking lots will be built in units of
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40 spaces, or one
lot per 3,120 people
(78 times 40). Each lot
will cost $25,760,
including crosswalks.
Land acquisition costs
will be calculated as $1,150 per front
foot per lot of 72 front
feet, or $82,800.
Each parking lot, including
land, will cost
$108,560 ($25,760
plus $82,800). State
grants will fund 33% of
each parking lot,
making growth's share
$72,735.
B. Administration
1. Personnel Services
The Director of Public Works expects to add a secretary when the
total population increases by one-third. This will occur in
1993, the The
or year six of study period. secretary's salary
will be $13,538, plus benefits of $1,760, for a total of $15,298.
2. operations and Maintenance
The following 0&M expenses are projected to increase per
employee: 010-Training, 011-Telephone, 012-Postage, 014-Travel,
and 033-Departmental Supplies. Their 1987-88 total, $1,950, is
divided by the two staff currently in Public Works
Administration. The result, $975, is the increase of 0&M expense
attributed to the new secretary.
3. Capital Outlay
The new secretary will incur one-time expenses of $1,000 for
furniture, and $2,000 for a computer terminal.
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C. Maintenance Garage
r
This section of the Public Works budget represents the cost to
maintain all 66 pieces of the Towns. rolling stock and other
mechanical equipment. The 1987-88 grand total of $64,402 is
rdivided
by 66 to equal $976. This will be the annual maintenance
cost for each new vehicle, as follows.
Under Planning and Development, an automobile for a new zoning
inspector
and site plan will be added in 1992. Under Management
Services a pool car will be added in 1991. Under Public Works -
Streets, a pickup truck will be added for every equipment
operator, or per 7.74 miles of new road. Under Public Works -
Sanitation, new residential and commercial garbage truck will be
purchased as required by new stops. For the Police Department
patrol cars will be added for each officer, supervisor and
detective, and a four -wheel -drive truck will be purchased for the
new animal control officer. Under the Fire Department an
automobile will be purchased for the Fire Prevention Officer, and
a four -wheel -drive truck and jet ski will be added with the ocean
rescue supervisor. Finally, one Honda ATC will be purchased for
revery
two lifeguards projected to serve new growth.
D. Streets
1. Personnel Services
As of June 30, 1987, Nags Head maintains 23.22 miles of paved
road, and 2.88 miles of unpaved road in Nags Head Woods. There
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II-6
are currently three employees performing street maintenance, or
one per 7.74 miles of paved road. Another street equipment
operator will be added for each 7.74 miles of new road, as
explained below. The operator's salary will be $15,711, plus
benefits of $2,942, for total compensation of.$18,653.
Miles of new road will be projected as follows. The Planning and
Development Department provided T&A with a table, "New Town
Streets as a Result of Development, 1986-87." For single family
units the front footages for Baymeadow Subdivision and Nags Head
Acres were added together and divided by the total lots. The
resulting average was 42 feet. This amount will be multiplied
times projected numbers of single family units to calculate feet
of road to be maintained by Nags Head.
No new streets have been added to serve multifamily housing in
1986-87. Therefore the 555 cumulative new apartment and
condominium units in this study will be assumed to be located
along existing roads.
For nonresidential development, a factor of 0.02 feet per square
foot of building will be used to generate Town roads. This was
derived using Nags Head Wholesale, in which a 4,800 square foot
building added 100 feet of road. This factor will be multiplied
times projected square feet of hotel/motel, office,
retail/wholesale, and restaurant buildings to calculate feet of
road to be maintained by Nags Head.
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II-7
For new Town buildings, a factor of 0.15 feet per square foot of
building will be used. This was derived using the Public Works -
building, in which a 7,800 square foot building added 1,162 feet
of road. This factor will be multiplied times the square footage
attributed to growth in new Town buildings, as follows:
Administration, 5,400; Central Fire Station, 5,898; expanded
South Fire Station, 1,050; and Police, 1,800.
2. Operations and Maintenance
The following O&M expenses are not expected to increase with
population, and are therefore fixed for purposes of this study:
Professional Services, Training, Travel, Satterfield, and Beach
Drive.
The Town's total cost to repave a mile of road is $52,800. Most
of this cost is covered by State Street Aid Allocation or Powell
Bill funds. Roads are expected to require repaving every 15
years, and so no repaving costs for new roads or offsetting
revenues are included in this study, which covers 13 years.
Expenses for 013-Street Lights and 234-Signs will increase per
mile of paved road. Their 1987-88 total, $35,500, is divided by
current miles of paved road, 23.22. The result, $1,529, is the
one-time cost to the Town for installing street lights and signs
along every mile of new road.
The remaining O&M expenses are connected to routine street
maintenance, including drainage, and are expected to increase as
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only -a partial function of miles of new road. The 1987-88 total
of 016-Maintenance/Equipment, 017-Maintenance/Auto, 031-Auto
Supplies, 03 3 -Departmental Supplies, 036-Uniforms, and 054-
Insurance, is $25,645. This total is divided by miles of paved
road, 23.22, to equal $1,104. The result is then multiplied by
25% to equal $276. This is the cost per mile of new road for
routine maintenance of streets and drainage.
3. Capital outlay
For every new equipment operator, or 7.74 miles of new road, the
Town will buy a pickup truck for $12,000. The truck will have a
seven year life.
E. State Street Aid
Expenses under this section of the Public Works budget correspond
to revenue allocated by the State under the Powell Bill. This
allocation is calculated based on population and miles of road.
Since State Street Aid revenues and expenses balance each other
out, neither will be included in this study.
F. Sanitation
1. Personnel Services
Expenses for sanitation staff will increase per new truck.
Trucks will be added to serve new residential and commercial
development based on number of stops, as follows.
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The Town picks up garbage at residences twice a week between
October and May, or approximately 34 weeks a year, and three
times a week between June and September, or the remaining 18
weeks a year. This equals 122 stops per year per residence.
Nags Head currently has 2,100 single family dwellings on its
route, or a total of 256,200 residential stops per year. This
total is divided by present capacity of three residential garbage
trucks to equal 85,400 residential stops per truck per year.
Therefore a new residential truck will be added when demand for
stops generated by new single family dwellings equals 85,400.
This will be calculated by multiplying 122 stops per year times
projected numbers of new units.
Each new residential truck will be staffed by one full-time and
two part-time equipment operators. The full-time employee will
receive salary of $15,221, plus benefits of $2,879, for total
compensation of $18,100. The part-time employees are paid $6.00
per hour for 40 hours a week for 18 weeks a year, or $4,320 per
employee.
The Town picks up garbage at commercial buildings, including
rcondos,
three times a week during the 34 weeks between October
and May, and five times a week during the 18 weeks between June
and September. This equals 192 stops per year per commercial
building. Nags Head currently has 221 such buildings on its
route, or a total of 42,432 commercial stops per year. This
total is divided by present capacity of four commercial trucks to
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equal 10,608 stops per truck per year. Therefore a new
commercial truck will be added when demand for stops generated by
new condos, hotels/motels, offices, retail/wholesale buildings,
and restaurants equals 10,608. This will be calculated by
multiplying 192 stops per year times projected numbers of new
condos and commercial buildings.
Each new commercial truck will be staffed by one full-time
and one part-time equipment operator. The •full-time operator
will receive annual salary plus benefits of $18,100. The part-
time employee receives $4,320 per year.
2. Operations and Maintenance
O&M expenses for Sanitation are projected to increase per stop
per year. Their 1987-88 total, $76,335, is divided by current
total stops, 298,632. This was calculated by adding 256,200
residential and 42,432 commercial stops, as explained above. The
result, $0.26, will be Sanitation 0&M expenses for each stop
generated by growth in Nags Head.
3. Capital Outlay
New garbage trucks will be projected based on stops required by
new development, as explained above. Each residential truck will
be lease -purchased for three years at $24,764 per year, and will
have a seven year life. Each commercial truck will be lease -
purchased for three years at $28,929 per year, and will also have
a seven year life.
F
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li
I
Activity
II. Public Works
Allocation Amount
A. Public Buildings
1.
Personnel Services
a. Buildings and
Grounds Assistant
Year 1
2.
Operations and
Maintenance (0&M)
Per Square Foot
of new building
3.
Capital Outlay
a. Bath Houses
Years 6 and 11
b. Beach Access Parking
Population
& Crosswalks
Threshold
B. Administration
1.
Personnel Services
a. Secretary
Year 6
2.
O&M
Per Employee
3.
Capital Outlay
a. Office Furniture
Year 6
b. Computer Terminal
Year 6
C. Maintenance Garage
Per vehicle
D. Streets
1.
Personnel Services
a. Equipment Operator
Threshold of new
road miles
2.
O&M
a. Repaving
See Text
b. Street Lights and
Signs
Per mi. of new road
c. Maintenance
Partial mi. of new
Road
3.
Capital Outlay
a. Pickup Truck
Per Equipment
E. State Street Aid
F. Sanitation
1. Personnel Services
a. Full-time
b. Part-time
2. O&M
3. Capital Outlay
a. Residential Truck
b. Commercial Truck
Operator
See Text
Per truck.
Per truck
Per stop
Threshold of Stops
Threshold of Stops
$17,808
2.98
248,999
72,735
15,298
975
1,000
2,000
976
18,653
1,529
276
12,000
18,100
4,320
0.26
74,292
86,787
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III. Police Department
A. Police
l.• Personnel Services
The Police Department currently has eight officers to serve total
population of 36,228 (permanent residents of 2,560 and peak
visitors of 33,668). This equals one officer per 4,529 people,
and is the ratio at which officers will be added to serve new
population. Each new officer will receive salary of $17,069 plus
fringe benefits as follows. The Town contributes 13% of salary
for FICA and retirement, or $2,219. In addition, each employee
receives $900 in health and life insurance. Finally, under North
Carolina law, each law enforcement officer receives 2% of salary
for 401(K) retirement, or $341. Each officer will thus receive
total compensation of $20,529.
C�
The Police Department now has one lieutenant and one sergeant
supervising the eight officers, or one supervisor per four
officers. That is the ratio at which supervisors will be added
to serve new population. Each supervisor will receive salary of
$21,508 plus benefits of $4,126 for total compensation of
$25,634.
Nags Head currently has three detectives serving total population
of 36,228, or one per 12,076 people. This is the ratio at which
detectives will be added to serve new population. Each detective
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will receive salary of $18,000 plus benefits of $3,600 for total
compensation of $21,600.
Finally, the Police Department now has two clerks. The Chief
expects to hire a clerk when population increases by one-third.
This will occur in 1993 or year six of the study period. A full-
time clerk's salary is $14,250 plus benefits of $2,753 for total
compensation of $17,003.
2. Operations and Maintenance
The Police Chief does not expect 0&M expenses for equipment
rental to increase with new growth. Expenses for 017-
Maintenance/Auto and 031-Auto Supplies will increase per new
vehicle. Their 1987-88 total, $28,500, is divided by the current
number of police vehicles, 13. The result, $2,192, will be
annual 0&M expense per new car.
Line 036-Uniforms is projected to increase per officer,
supervisor and detective, as follows. Each officer will incur a
one-time cost of $2,500 for uniforms and equipment, and an annual
replacement cost of $500.
The rest of the 0&M expenses will increase per officer,
supervisor and detective, in this way. The 1987-88 total for
004- Professional Services, 010-Training, 011-Telephone, 012-
Postage, 014-Travel, 016-Maintenance/Equipment, 0 2 6 -Advertising,
033-Departmental Supplies, 034-Other Supplies, 053-
Dues/Subscriptions, 054-Insurance, 057-Miscellaneous, and 058-
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Special Investigations, is $46,280. This figure is divided by
the current total of 15 uniformed officers. The result, $3,085,
is the amount O&M expenses will increase for every new uniformed
officer in Nags.Head.
3. Capital Outlay
The clerk will incur one-time expenses of $1,000 for office
furniture and $2,000 for a computer terminal.
Each officer, supervisor and detective will require a patrol car
costing $12,000 and having a four-year life. Each car will have
�.
equipment including a radio, scanner, siren, light bar, shotgun,
first aid kit, flares and oxygen, costing $4,300 and having an
eight -year life.
The Town will build a new police station in 1990, as detailed in
Section V below.
IB. Animal Control
1. Personnel Services
Nags Head currently has one animal control
officer. The Police
Chief expects to hire a second officer when total population
increases by 25%. This will occur in 1991
or year four of the
study period. The officer's salary will be
$13,572 plus benefits
of $2,664 for total compensation of $16,236._ (Note that after
these assumptions were finalized, the Town
decided to hire the
animal control officer in 1988.)
Tischler & Associates, Inc.

2. Operations and Maintenance
Lines 017-Maintenance/Auto and 031-Auto Supplies will increase
for the new officer's four -wheel -drive vehicle. Their 1987-88
total is $1,800.
The remaining O&M expenses will increase when the new officer is
hired. The 1987-88 total of 004-Professional Services, 014-
Travel, 016-Maintenance/Equipment, 033-Departmental Supplies,
036-Uniforms, 053-Dues/Subscriptions, and 054-Insurance is
$2,390.
The new animal control officer will incur a one-time expense of
$750 for uniforms.
3. Outlay Capital
pi 1 v
-wheel
The officer's four -drive truck will cost $12,000 and have a
five year life. Equipment for the truck (primarily animal traps)
will cost $1,000 and have an eight year life.
Tischler & Associates, Inc.

I * -
III-5
Activity Allocation Amount
--------------------------------------------------------------
III. Police Department
A. Police
1. Personnel Services
a. Officer
b. Supervisor
c. Detective
d. Clerk
2. Operations and
Maintenance (O&M)
a. Auto
b. New Uniforms
c. Replacement
Uniforms
d. Other 0&M
3. Capital Outlay
a. Office Furniture
b. Computer Terminal
c. Patrol Cars
d. Car Equipment
B. Animal Control
1. Personnel Services
a. Animal Control
Officer
2. O&M
a. Auto
b. Other O&M
c. New Uniforms
3. Capital Outlay
a. Truck
b. Truck Equipment
Per 4,529 pop. $20,529
Per 18;116 pop. 25,634
Per 12,076 pop. 21,600
Year 6 17,003
Per Vehicle
2,192
Per Officer
2,500
Per Officer
Per Year
500
Per Officer
Per Year 3,085
Year 6
1,000
Year 6
2,000
Per Officer
12,000
Per Officer
4,300
Year 4
Per truck
Per officer
Per officer
Per officer
Per officer
16,236
1,800
2,390
750
12,000
1,000
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'. IV-1
IV. Fire Department
A. Fire
1. Personnel Services
Costs associated with growth in Nags Head are being projected
based on current service levels. Therefore, given that the Town
now has six full-time firefighters and expects to approximately
double its population by the year 2000, the Town Manager projects
the addition of six more firefighters for this study.
The Fire Chief points out that the national standard is to have
three staff for each major piece of apparatus. In addition,
there are three shifts in each 24-hour period. This means there
need to be nine firefighters per truck for around -the -clock
coverage. The Chief's preference would be to have nine
firefighters for the pumper at the North Station and eighteen
Sfirefighters for the aerial truck and pumper at the new Central
Station. When a larger South Station is built, the Chief sees
the need for eighteen firefighters to staff the pumper and tanker
there. This would be a
total of 45 full-time firefighters, as
opposed to the twelve included in this
study. The Chief points
out that Nags Head's ISO
rating is now
five (out of a possible
ten) and that he is concerned
that it
not drop any lower. He
notes that this rating
affects what
all residents pay for
homeowner's insurance.
In addition,
the Chief is concerned
because of the distances
he must cover
from north to south and
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IV-2
the lack of backup due to most other local fire departments'
being all volunteer.
Given the Manager's projection of six more ,
firefi hters the
firefighters,
Chief expects they would be added as follows. To staff the main
station (and the new Central Station to open in 1989) there would
Ibe three new firefighters hired in late 1988. To staff an
enlarged South Station there would be three additional
firefighters hired in 1992. Each firefighter would receive
salary of $17,945 plus benefits of $3,233 for total compensation
of $21,178.
In addition to these full-time paid firefighters, this study will
include volunteer firefighters. Nags Head currently has 25 to
serve total population of 36,228 (2,560 permanent residents plus
peak visitors of 33,668). This equals one volunteer per 1,449
people and is the ratio at which volunteers will be added for
this study. Each volunteer receives $110 per month or $1,320 per
year.
Because the Chief was originally hired as the Fire Marshal and
his old position has not been refilled, he projects the need for
a full-time Fire Prevention Officer when total population
increases by 25%. This will occur in 1991 or year four of the
study period. This officer's salary will be $19,000 plus
benefits of $3,370, for total compensation of $22,370.
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IV-3
Finally, the Fire Department currently has no support staff and
no supervisory staff below the Chief. The Chief projects a
secretary to be hired in 1989 or year two. The secretary's
salary is $14,000 plus benefits of $2;720, for total compensation
of $16,720.
In order to help supervise the six new full-time firefighters,
the Chief projects a lieutenant to be hired in 1990 or year three
of the study period. The lieutenant's salary is $21,000 plus
benefits of $3,630, for total compensation of $24,630.
Nags Head's full-time ocean rescue staff are included in the Fire
section of the budget. There are currently two staff, a director
and an assistant director. The number of lifeguards is expected
to increase along with population, and the Fire Chief projects an
additional ocean rescue supervisor to oversee them. This
supervisor will be hired when total population increases by one-
third. This will occur in 1991 or year four of the study period.
The supervisor will receive salary of $17,753 plus benefits of
$3,208, for total compensation of $20,961.
2. Operations and Maintenance
IEach new full-time paid firefighter, the fire prevention officer,
the lieutenant and the ocean rescue supervisor will incur one-
time expenses of $1,100 for uniforms and annual expenses of $250
for replacement uniforms. Each volunteer firefighter receives
turnout gear costing $500, costing $100 per year for replacement.
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IV-4
The Chief expects the following 0&M expenses ',to increase per
firefighter, ocean rescue supervisor -and volunteer: 010-
Training; 014-Travel; 033-Departmental Supplies; 034-Other
Supplies; and 054-Insurance. Their 1987-88 total is $33,350.
This is divided by the eight full-time staff in this section of
the budget (six firefighters plus two ocean rescue staff) plus
volunteers equated to full-time staff as follows.
�
The Chief estimates that volunteers respond to
an average of 20
calls per month, with about eight volunteers per
call. Each call
requires approximately
one hour per volunteer.
Therefore there
are 160 total hours of
volunteer time per month,
or 6.4 hours per
volunteer. In a year
average call time per volunteer will be 77
hours (6.4 hours times
12 months).
In addition, each volunteer spends 150 hours a year in training,
for a total of 227 hours per year per volunteer. Each full-time
firefighter averages 212 hours a month or 2,544 hours per year.
When these annual hours are compared, it may be seen that it
would require 11 volunteers to equal the time of one full-time
firefighter. Thus the number of volunteers, 25, is divided by 11
to equal 2.3 full-time equivalent firefighters.
IThis makes total staff 10.3, divided into O&M expenses of $33,350
to equal $3,238 per full-time staff for training, etc.
This is
the amount these expenses will be
projected to increase
for the
full-time firefighters, the Fire
Prevention Officer,
and the
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IV-5
lieutenant. For volunteers $3,238 is divided by 11 to equal
$294. This is the amount O&M expenses will be projected to
increase for every volunteer firefighter.
The other O&M expenses under the Fire Department budget are not
projected to increase as a result of growth. Maintenance costs
for the new fire station are discussed above under Public Works -
Public Buildings. Maintenance costs for new vehicles are
discussed under Public Works -Maintenance Garage.
3. Capital Outlay
The Town is planning to enlarge the space at its South fire
station in 1992 or year 5. Of the added 3,000 square feet, 65%
is needed to serve existing population and 35% will serve new
development. Construction costs are estimated at $70 per square
foot for a total of $210,000. New development's share of this
will be $73,500 ($210,000 times 353%).
Cost for
land for the
expanded fire station will be $63,000, of
which new
development's
share will be $22,000. This cost was not
available
in time to be
included in the calculated results. The Town Manager anticipates
that unappropriated reserves from the
General
Fund can be
transferred to the Capital Improvement Fund to pay for the
expanded fire station. Nags Head is also planning to build a new
Central Fire Station, discussed under Section V below. The Town
currently needs a new fire truck costing $375,000, to be paid
over five years. This cost is considered an existing deficiency
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IV-6
and is not attributed to new development.
other capital outlays are as follows. The secretary
will incur
one-time expenses for office furniture ($1,000) and
a computer
terminal ($2,000) in 1989 or year two. The lieutenant will also
rrequire
$1,000 for office furniture, in 1992 or year
five. The
Fire Prevention Officer will likewise need $1,000
for office
furniture, and $25,000 for a four -wheel -drive Jeep
Wagoneer.
Both ofthese expenses will -occur in 1991 or year
four. The
automobile will have a five year life.
The ocean rescue supervisor
will
require a Jeep half -ton pickup
truck costing $25,000, and a
jet
ski costing $3,500. Both these
vehicles will have a three
year
life. Finally, the supervisor
will need a portable radio
costing
$800 and having a 10 year
life, and a surf rescue board at
$800 with a 20 year life. These
expenses will be incurred in
1991
or year four.
IF
B. Rescue
1. Personnel Services
The Town currently has eight lifeguards to serve total population
of 36,228, or one lifeguard per 4,529 people. This is the ratio
at which lifeguards will be added to serve new growth. Each
lifeguard is paid $5,000 for the summer season.
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IV-7
2. Operations and Maintenance
These expenses are expected to increase per lifeguard. Their
1987-88 total, $21,535, is divided by eight lifeguards to equal
$2,692. This is the amount Rescue O&M expenses are projected to
increase per new lifeguard.. This includes replacement of
uniforms, radios, etc., on an annual basis.
3. Capital Outlay
Nags Head currently has two stationary lifeguards to serve total
population of 36,228. The Town Manager expects to addtwo more
by the year 2000, one when population increases by one-third, or
year six, and one when population increases by two-thirds, or
year eleven. Each stand will cost $2,120 and have a five year
life. Each stand will have a surf rescue board costing $800 and
having life.
a 20 year Each lifeguard will require a portable
radio costing $800 and having a 10 year life. There are
currently four Honda ATCs for eight lifeguards, or one per two
lifeguards. This is the ratio at which new Honda ATCs will be
added. Each vehicle will cost $3,000 and have a three year life.
L
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IV-8
Activity Allocation Amount
=---------------------------------------------------------------
IV. Fire
Department
A. Fire
1.
Personnel
Services.
a.
Firefighters
3 in Year 1 and
3 in Year 5
$21,178
b.
Volunteers
Population threshold
1,320
c.
Fire Prevention
Officer
Year 4
22,370
d.
Secretary
Year 2
16,720
e.
Lieutenant
Year 3
24,630
f.
Ocean Rescue
Supervisor
Year 4
20,961
2.
Operations and Maintenance (O&M)
a.
New Uniforms
Per firefighter and
Ocean Rescue
Supervisor
11100
b.
Replacement Uniforms
Per firefighter and
Ocean Rescue
Supervisor per year
250
c.
Turnout Gear
Per Volunteer
500
d.
e.
Replacement Gear
Other 0&M
Per Volunteer per year
Per firefighter and
100
Ocean Rescue
Supervisor
3,238
f.
Other 0&M
Per Volunteer per
Year
294
3.
Capital
Outlay
a.
Expansion of
South Station
Year 5
73,500
b.
Office Furniture
Per Secretary,
lieutenant and
fire prevention
officer
1,000
c.
Computer Terminal
Year 2
2,000
d.
Automobile for
Fire Prevention
Officer
Year 4
25,000
e.
Jeep for Ocean
Rescue Supervisor
Year 4
25,000
f.
Jet Ski
Year 4
3,500
g.
Portable Radio
Year 4
Soo
h.
Surf Rescue Board
Year 4
800
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11

IV-9
Activity Allocation Amount
----------------------------------------------------------------
IV. Fire Department (Cont.)
B. Rescue
1. Personnel Services
a. Lifeguard Population threshold $5,000
2. O&M Per lifeguard 2,692
3. Capital Outlay
a. Stands Population threshold 2,120
b. Surf Rescue Board Per stand 800
c. Portable Radio Per lifeguard 800
d. Honda ATC's Per two lifeguards 3,000
Tischler & Associates, Inc.

V. Municipal Complex
Land for the Town's new Municipal Complex has been set aside by
the developer of the Village at Nags Head. Cost of building
construction is estimated at $95 per square foot, including site
preparation, architects' fees, and furnishings. The Municipal
Complex will include an administration building, a police
station, and the Central Fire Station.
A. Administration Building
The administration building is projected to contain 13,500 square
feet and to cost $104 per square foot, for total construction
cost approximately $1.4 million. To this is added interest of
approximately $812,000, assuming the developer finances the
building at 10% for 25'years, and the Town buys it back from him
over six years. Of the total of $2,212,322 (construction cost and
interest), the Town Manager estimates that 60% of the
Administration building is needed to serve existing residents and
40% to serve new development. Forty percent of $2,212,322 is
$884,929. Assuming a six year payment schedule, the Town will
pay approximately $147,344 a year for new development's share of
the administration building, from year four through year nine, or
beginning in 1991.
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V-2
B. Police Station
The Town will build a new police station in 1990 or year three.
P Y
The station will contain 4,500 square feet and will have
construction costs of $95 per square foot. Of the total cost of
$427,500, 60% is required to serve existing population and 40% is
needed to serve new growth. Therefore this study will include
$171,000 for the new police station ($427,500 times 40%). The
Town Manager ,anticipates that unappropriated reserves from the
General Fund can be transferred to the Capital Improvement Fund
to pay for the new police station.
IC. Central Fire Station
Nags Head is also planning to build a Central Fire Station on
land donated by the developer of the Village. This station will
have 13,275 square feet, plus 1,470 square feet for training. Of
the total 14,745 square feet, the Town Manager and Fire Chief
restimate that 60% is needed to serve existing population, and 40%
can be attributed to new development. This equals 5,898 square
feet times $60 per square foot for constructing the building.
This $353,880 construction cost will be financed through FHA for
30 years at 5.25% interest. The station is expected to open in
1989 or year two.
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V-3
Activity
Allocation Amount
-----------------------------------------------------------------
V. Municipal Complex
A. Administration
Building
Years 4-9 $147,344
B. Police Station
Year 3 171,000
C. Central Fire
Station
Year 2 353,880
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VI-1
VI. General Fund Revenues
A. Taxes
1. Ad Valorem Taxes
Nags Head's current ad valorem tax rate is $5.00 per $1,000 of
assessed value. This rate; will be applied to the following
market values of projected new development, with the adjustments
discussed below.
Tischler & Associates, Inc. (T&A) interviewed John Phelan, an
appraiser and realtor, regarding market values of new property in
Nags Head. (Values include land and structures.) For single
family homes this property sells for between $70 and $150 per
square foot, depending on its distance from .the ocean. The
Planning and Development Department provided T&A with average
sizes of new structures built in 1986 and 1987. For single
family homes the average is 1,432 square feet. The average sales
price will be assumed to be $90 per square foot, for a total for
a new single family dwelling of $128,880.
According to Phelan, condominiums sell for $100 per square foot.
Their average size is 1,416.square feet, making the sales price
for a new multifamily unit $141,600.
Phelan estimates that commercial buildings sell for approximately
$60 per square foot, including land and finishing. The average
size motel built in 1986 contained 100 units with a total of
51,479 square feet. This makes the market value of a new motel
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VI-2
or hotel $3,088,740.
The average size office building constructed in 1986 and 1987 was
3,249 square feet. At $60 per square foot, the sales price of a
new office building is $194,940.
In 1986 and 1987 the average retail or wholesale structure was
4,000 square feet. When this size is multiplied times $60 per
square foot, the market value per new" retail/wholesale building
is $240,000.
The average restaurant is projected to contain 3,000 square feet.
Valued at $60 per square foot, the sales price for a new
restaurant is $180,000.
The MUNIES computer program calculates real property taxes using
fmarket values, assessment rates and tax rates specified by the
user. In the case of Dare County, an "effective" assessment rate
will be used. This is because property is currently assessed at
1983 values. T&A interviewed several appraisers with Dare
County. The assessed values obtained from those interviews will
be compared to the market values discussed above to arrive at the
following "effective" assessment rates:
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VI-3
Per Square Foot
Assessed Market
"Effective"
Assessment
Type of Property Value Value
Rate
(A) (B)
(A/B)
Single Family Unit $53 $ 90
59%
Condominium Unit $70 $100
70%
Hotel/Motel $35 $ 60
58%
Office $39 $ 60
65%
Retail/Wholesale $39 $ 60
65%
Restaurant $39 $ 60
65%
The other adjustment to projected ad valorem from new
development
is to account for the approximately 1.5% of real property taxes
which are never collected. Therefore, calculated new
ad valorem.
will be multiplied by 98.5% to account for these
uncollected
taxes.
2. Prior Year Taxes and 3. Penalties and
Interest
The 98.5% collection rate for current ad valorem discussed above
takes account of the Town's revenues from prior year taxes and
penalties and interest.
4. Intangibles
The State of North Carolina collects this tax based
on bank
deposits. It is expected to increase with permanent residents on
a per capita basis. Its 1987-88 amount, $33,835, is
divided by
the number of permanent residents in 1987, 2,560.
The result,
$13.22, is the amount of intangibles tax revenue that will be
projected for every new permanent resident of Nags Head.
i
Tischer & Associates, Inc.

VI-4
5. Sales Tax
This revenue is collected by the State and redistributed by Dare
County based on the Town's proportional share of ad valorem. In
the 1987-88 budget this revenue is 2.5% of ad valorem ($34,000
divided by $1,377,500). For this study, sales tax revenues will
be projected to remain at 2.5% of real property taxes generated
by new development.
t6. Local Option Sales Tax
This revenue is also collected -by the State and redistributed by
the County based on the Town's ad valorem. In 1987-88 it is
24.5% of ad valorem ($337,000 divided by $1,377,500). For this
study, local option sales tax revenues will be projected to
remain at 24.5% of real property taxes generated by new
development.
7. Occupancy Tax
This revenue is also redistributed by the County based on the
Town's ad valorem. In 1987-88 it is 29% of ad valorem ($400,000
divided by $1,377,500). For this study, occupancy tax revenues
will be projected to remain at 29% of real property taxes
generated.by new development.
The Town will begin receiving land transfer tax revenues from
Dare County in 1999, or the next to last year of the study
period. The amount will be determined by the County based on the
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VI-5
previous year's ad valorem for the five eligible towns. These
amounts will not be known until 1998, and therefore projections
of this revenue are not included.
B. Licenses and Permits
1. Privilege Licenses
The source of this revenue is annual fees from retail and service
businesses. It is projected to be $25 per new restaurant,
hotel/motel, or other retail or service establishment. The
Planning Department projects an average of approximately ten new
retail businesses each year, one new restaurant every other year,
and thirteen new hotels between years one and eight.
2. Beach Driving Permits
This revenue is projected to increase with total population on a
per capita basis. Its 1987-88 total, $6,000, is divided by 1987
total population of 36,228 (2,560 permanent residents plus peak
visitors of 33,668). The result, $0.17, is the amount revenue
from beach driving permits is projected to increase for every
person in Nags Head.
3. Building Permits
These revenues will increase as a function of new development in
Nags Head. Based on the Town's Building Permit Fee Schedule and
on projected average sizes for dwelling units and nonresidential
buildings, the following are estimated permit revenues.
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VI-6
a. Single Family Unit
The building permit for residential structures is $15 per 100
square feet of living area and $10 per 100 square feet of decks,
etc. In 1986 and 1987 the average single family unit had 1,432
square feet of living area and 600 square feet of deck, for a
building permit of $275. This is the amount of this revenue that
will be generated by every new single family home built in Nags
Head between now and 2000.
b. Condo Unit
The building
permit for a condo unit will be calculated based on
1986-87 average square footage of 1,416 for the structure and 409
square feet for the deck. This will make the permit for each new
condo $253.
C. Hotel/Motel Building
The building
permit for business, retail and office structures is
$15 per 100
square feet. For the average hotel/motel of 51,479
square feet,
this fee will be $7,722. This is the amount of
building permit revenue each new hotel or motel will generate for
Nags Head.
d. Office Building
The average
g
office is projected to be 3 249 square feet
P 7 q ,
generating a
building permit of $487.
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VI-7
e. Retail[Wholesale Building
The average retail building will have 4,000 square feet, for a
building permit of $600.
f. Restaurant
The prototypical restaurant is expected to have 57 seats and
3,000 square feet. Therefore, its building permit will be
charged at $450.
g. Miscellaneous
As explained above under the Planning and Development Department,
there are 63% as many miscellaneous permits per year as there are
all permits for specific residential and nonresidential
buildings. Between 1985 and the present, revenue from this
isource averaged $122 per permit. This amount will be multiplied
times projected miscellaneous permits to calculate annual revenue
from this source.
4. LAMA Permits
Under North Carolina's Coastal Area Management Act, the Town
issues minor permits for construction in "areas of environmental
concern," near the ocean and the sound. Nags Head retains $25
per
permit. The Director
of Planning and Development estimates
that
there will be 60 such
minor permits issued each year between
1988
and 2000.
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i

VI-8
5. Review Fees
These revenues will also increase as a function of new
development in Nags Head. Based on the Town's Amended
Development Review Fee Schedule, the following are estimated
review fees from new growth.
a. Single Family Unit
For each single family dwelling the Town collects $115. Added to
this is a charge of $25 per lot for a total of $140 per single
family unit. This accounts for the roughly one-half of new
single family houses expected to be built on newly subdivided
lots, for which the Town charges $50 per lot.
b. Condo Unit
For each condo unit the Town collects a review fee of $150.
C. Hotel/Motel Unit
For each hotel or motel unit, the Town also collects a review fee
$150. For the hotel/motel 100 this fee
of average with units,
will be $15,000.
d. Office Building
For office buildings the review fee is $0.20 per square foot.
For the average office building of 3,249 square feet, this fee
will be $650.
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VI-9
e. Retail/Wholesale Building
For retail/wholesale buildings the review fee is also $0.20 per
square foot. For the average retail building of 4,000 square
feet, this fee will be $800.
f. Restaurant
The review fee for restaurants is also calculated at $0.20 per
square foot. For this study the prototypical restaurant contains
3,000 square feet, making the review fee $600.
6. Automobile License Fees
The source of this revenue is sales of souvenir tags. It is not
expected to increase with growth in Nags Head. Therefore it is
fixed for purposes of this study.
C. Intergovernmental Revenue
1. Utility Franchise Tax
The this is tax the
source of revenue a on gross receipts of
utility companies operating in Nags Head, including electric,
telephone and gas. This tax is projected to increase as a
function of the total population of Nags Head. Its 1987-88
total, $130,000, is divided by 1987 total population of 36,228.
rThe
result, $3.59, is the amount that revenue from utility
franchise taxes will be projected to increase for every new
person in Nags Head.
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I
I
VI-10
2. Beer and Wine Tax
The source of this revenue is sales of beer and wine. It is also
expected to increase with total population. Its 1987-88 total,
$6,325, is divided by 1987 total population of 36,228. The
result, $0.17, is the amount that revenue from beer and wine
taxes will increase for every new person in Nags Head.
3. State Street Aid Allocation
As explained above under the Public Works Department, Nags Head
receives this revenue from the State based on miles of local road
and population. This revenue is used for maintenance and repair
of local roads. Neither the revenue nor the offsetting expense
will be included in this study, as they balance each other out on
an annual basis.
4. Court Fees
This revenue is projected to increase with the population of Nags
Head. Its 1987-88 total, $5,000, is divided by total 1987
population, 36,228. The result, $0.14, will be the increase in
revenues from court fees attributed to every new person.
5. LWCF Project, 6. DCM Beach Access,
7. DCM Planning and 8. DCM-Prior Year Grants
The sources of these four revenues are Federal and State grant
funds from the Land and Water Conservation Fund and the Division
of Coastal Management. While the Town expects to continue
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VI-11
receiving such grants, like State Street Aid these revenues will
have equal and offsetting expenses. Therefore they will not be
included in this study.
9. Contributions from Water, 10. Contributions
from Other, 11. Contributions from Capital
and 12. Contributions from Revenue Sharing
These items represent transfers to the General Fund from other
Town funds, and are primarily accounting devices. None will be
included in this study. Contributions from Water represents
reimbursement of the General Fund for services provided to the
utility. This reimbursement is expected to continue. Although
administrative staff time and other expenses included in this
study may support utility activities in the future, it is
difficult to estimate exact amounts. Therefore this revenue is
not included.
Contributions from Other are payments by Kitty Hawk and Southern
Shores for ocean rescue services provided by Nags Head. The
offsetting expenses are not included in this study.
Contributions from Capital are transfers from the Capital Reserve
Fund. This fund is not included in this study. Finally,
Contributions from Revenue Sharing are not included as the
Federal Revenue Sharing program has been discontinued.
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VI-12
D. Miscellaneous Revenue
1. Investment Earnings
The of this is interest the Town Is investment
source revenue on
of property tax revenues. In the 1987-88 budget it is 4% of
current ad valorem ($55,049 divided by $1,377,500). For this
study investment earnings will be projected to remain at 4% of
real property taxes generated by new development.
2. Sale of Fixed Assets
is increase
Revenue from this source not projected to with growth
in Nags Head.
3. ABC Distributions
The source of this revenue is sales at State liquor stores. It
is expected to increase with population. Its 1987-88 amount,
$5,000, is divided by total 1987 population of 36,228. The
result, $0.14, is the amount of revenue from ABC distributions
that will be generated by every new person in Nags Head.
4. Mixed Drink Surcharge
This revenue is distributed to localities which permit liquor by
the drink. It is calculated based on bottles of liquor sold at
ABC stores, and is expected to increase with population. Its
1987-88 amount, $40,000, is divided by total 1987 population of
36,228. The result, $1.10, is the amount of revenue from the
mixed drink surcharge attributed to each new person.
Tischler & Associates, Inc.

VI-13
!
5. Parking Violations
!
Revenue from this source is also projected to increase with
!
population. Its 1987-88 total, $1,700, is divided by 1987 total
population, 36,228. The result, $0.05, is the amount of revenue
!
from parking violations generated by every new person in Nags
Head.
!
6. All Other Revenue
The final category of miscellaneous revenue will also increase
!
with population. Its 1987-88 total, $4,024, is divided by 1987
total population, 36,228. The result, $0.11, is the amount that
!
revenue from all other sources will increase for every new person
!
in Town.
!
!
!
!
Tischler & Associates, Inc.
!

VI-14
Activity
VI. General Fund Revenues
A. Taxes
1. Ad Valorem Taxes
.2. Prior Year Taxes
3. Penalties and Interest
4. Intangibles
5. Sales Tax
6. Local Option Sales
Tax
7. Occupancy Tax
B. Licenses and Permits
1. Privilege
Licenses
2. Beach Driving Permits
3. Building Permits
a. Single Family
b. Condo
c. Hotel/Motel
d. Office
e. Retail/Wholesale
f. Restaurant
g. Miscellaneous
4. CAMA Permits
5. Review Fees
a. Single Family
b. Condo
c. Hotel/Motel
d. Office
e. Retail/Wholesale
f. Restaurant
6. Automobile License
Fees
C. Intergovernmental Revenue
1. Utility Franchise Tax
2. Beer and Wine Tax
3. State Street Aid
Allocation
4. Court Fees
5. LWCF Project
6. DCM Beach Access
7. DCM Planning
8. DCM-Prior Year Grants
9. Contributions from
Water
Allocation Amount
Per $1,000 A.V.
Included with
ad valorem
Per permanent
resident
Per ad valorem
Per ad valorem
Per ad valorem
Per retail and
service business
Per capita
Per unit
Per unit
Per building
Per building
Per building
Per building
See Text
See Text
Per unit
Per unit
Per unit
Per building
Per building
Per building
Fixed
Per capita
Per capita
See text
Per capita
Fixed
Fixed
Fixed
Fixed
See Text
$ 5.00
13.22
2.5%
24.5%
29%
$25
0.17
275
253
7,722
487
600
450
122
25
140
150
150
650
800
600
3.59
0.17
0.14
Tischler & Associates, Inc.

VI-15
Activity Allocation Amount
VI. General Fund Revenues (Cont.)
C. Intergovernmental Revenue
(Cont'd)
10.
Contributions from
Other
Fixed
11.
Contributions from
Capital
Fixed
12.
Contributions from
Revenue Sharing
Fixed
D. Miscellaneous Revenue
1.
Investment Earnings
Per ad valorem
4%
2.
Sale of Fixed Assets
Fixed
3.
ABC Distributions
Per capita
$0.14
4.
Mixed Drink Surcharge
Per capita
1.10
5.
Parking Violation
Per capita
0.05
6.
All Other Revenue
Per capita
0.11
Tischler & Associates, Inc.