MASTER PLAN OF THE 1% SALES TAX COMMISSION MESSAGE FROM THE COMMISSION (On January 14, 2014, citizens throughout Jackson convincingly passed legislation to approve a 1% increase in the sales tax charged on many purchases within the city, with the money raised by this tax to be used exclusively for addressing in part the city’s infrastructure needs. This vote recognized the need for improving Jackson's infrastructure largely resulting from a lack of maintenance over many decades. The support expressed by the citizens’ vote was due at least in part to the assurance that the money collected would be spent strictly on infrastructure and not become part of the city’s general budget to be spent on routine operating expenses. This assurance was given to the voters by the legislature's requirement that an Oversight Commission would be established with the responsibility to establish a Master Plan for infrastructure improvements. Once the Master Plan was developed, the commission was further charged with insuring that the tax funds were spent in compliance with the Master Plan. The Oversight Commission is composed of ten voting members ~ four representing the business ‘community and appointed by the Greater Jackson Chamber Partnership, three appointed by the Mayor with approval by the Jackson City Council, and one each appointed by the Governor, Lt. Governer and the Speaker of the House of Representatives. In the fall of 2014 the members appointed to the Oversight Commission began meeting with staff of the City’s public works department discussing the existing condition of the city’s roads, bridges, drainage structures, water, sewer and related infrastructure along with the information ~ or lack thereof ~ of any existing plans or detailed listing of the component parts of the infrastructure. Over the ensuing months the commission has worked with the city to begin addressing some immediate needs while this plan was being developed. The status of these early actions and approvals of the commission are included in this plan as an. attachment. This Master Plan was developed following the requirements of the enabling legislation. In developing this Master Plan, the commission has worked with the city’s department of public works to insure that the confidence expressed by the citizens’ support of this tax upon themselves would result in the improvement of the overall infrastructure of the city. We look forward to the coming years as this plan is implemented and projects funded in full or in part with these tax dollars assist the residents and guests of. Jackson This plan has been considered and approved by the 1% Municipal Sales Tax Commission of the City of Jackson, Mississippi this the day of 2017,Section §27-65-241 of the Mississippi Annotated Code lays out the process and the requirements for use of the municipal sales tax. This Master Plan has been developed in accordance with this statute and is intended to be used as a guide for the investments to be made from the revenue received from this, additional sales tax ‘The authorizing legislation allows expenditures from the sales tax fund for specific purposes, and none other. The Commission is charged with the oversight to insure that the funds are used only for one or more of those purposes, which include: ‘© The costs of road and street repair, reconstruction and resurfacing projects, based on specific prioritizing ‘The costs of water, sewer and drainage projects. ‘The repayment of bonds issued by the city (with the approval of the commission) when the proceeds of the bonds are used for approved purposes and projects '¢ Professional services required for project implementation In accordance with the legislation, these funds shall only be expended as follows: y 2) 3) 4) 5) Projects that were approved by the commission prior to the adoption of this master plan shall be reviewed by the commission and either submitted to the city for their approval and the obligation of, the necessary required funding or in the alternative, removed from the lists of approved projects until further consideration by the commission is deemed appropriate. No less often than annually the commission will review potential projects for funding consideration in accordance with the priority considerations outlined in this Master Plan. Once a list of specific projects has been approved by the commission and submitted to the City Couneil for funding, amendments to the list may be made throughout the year when needs arise that merit immediate consideration and funding. Opportunities for using the 1% sales tax revenue as matching dollars for other program funds (federal, state, private, or otherwise) shall be considered with a higher consideration when they fit within the other priority rankings established herein. Also partnerships with the county will be encouraged where projects that fitting the priorities of this plan can be found. Until determined that a modification shall be appropriate, a minimum of 50% of the funds received annually from the 156 sales taxes shall be expended on street improvement projects. Selection of projects by the commission for improvement shall be done based on traffic patterns, economic impact of the area served, facilities served by the street improvement project (schools, hospitals, etc.) and current condition of the street as found by the Stantec report commissioned by the city in 2013. Priority will be given in order to (1) Other Principal Arterial Streets, (2) Connector Streets, (3) Minor Arterial Streets, and (4) Local Street. Other infrastructure projects will be selected for funding by the commission considering the best available reports relative to the current condition of the infrastructure item. Bridges will be considered based on the MDOT sufficiency ratings provided annually to the city, the traffic count of the bridge, economic necessity of the route containing the bridge, and other issues similar to those Used in evaluating street improvement priorities. Drainage structures will be prioritized by the information contained in the city’s “Capital Reinvestment in Urban Drainage Infrastructure” study conducted in 2013, the economic impact of the failure of the structure (i.e. its affect on public buildings, business entities, residences) and other available funding sources. Water projects will beconsidered when deemed appropriate for this funding source as opposed to the water/sewer ‘enterprise funds available to the city. Sewer projects will receive little priority at the present time due to the separate work being conducted by the city relative to the EPA Consent Decree. 5} Funds derived from the 1% sales tax revenue shall be expended only upon the approval of the commission as reflected in the commission minutes. In accordance with the statute, funds will only be used on those items included in the enabling legislation, and will not be used for experimental projects, demonstration projects, mentoring programs, public relations efforts, or ether programs that are not approved in advance by the commission. 7) Any debt obligation that is entered into by the city where repayment of the debt will require the use ‘of funds derived from the 1% sales tax revenue shall be approved in advance by the commission and any project intended to be funded from the debt obligation must be approved by the commission in accordance with the priorities established in this Master Plan. 8) Funds may be allocated annually to be used for “urgent needs” or “emergency issue” projects as determined by the commission, Expenditures from such allocations will meet the priorities ‘established in this Master Plan. 9] The Commission may determine to engage a Construction Manager (CM) to serve the commission in coordinating projects funded by the 1% sales tax revenue. If a Construction Manager is engaged by the city utilizing these funds, the role of the CM shall be determined by the commission and the CM will serve as @ liaison between the commission, the department of public works, and the city. Beyond the development of this master plan the commission is charged with providing oversight to the process —to insure that all the funds collected due to this additional sales tax are spent in accordance with the commission's actions and this master plan. As part of its aversight the commission is aware of the intent expressed in the passage of the legislation - the funds are not to be used to substitute for the city’s jeneral fund expenditures but are to supplement previously established budgets, The commission's oversight will include reviewing monthly the expenditures by the city from the sales tax fund, obligations made from the fund in the form of contracts, and tracking the expenditures by Project. Approval of projects will be based on estimated costs provided to the commission by the city department of public works; any changes required for the award of a project after approval by the ‘commission that would result in an increase in the expenditure exceeding the approved amount by 10% or more will be submitted to the commission for consideration and approval prior to the contract being awarded by the city. In addition the commission will view the annual audit that is prepared by an independent CPA for submission to the Mississippi Legislature. During the first quarter of each calendar year, the commission will meet to consider amendments to this Master Plan with commission members being advised in advance that the meeting will consider ‘amendments, Further, this plan may be modified or amended at any time by a majority vote of the commission at any meeting wherein the commission members are provided notice at least seven days in advance of a proposal for amendment. Included as a part of this Master Plan in Attachment 4 are the projects approved for funding by the commission and contained within the interim plans adopted while this plan was being developed.ATTACHMENT "A" TO MASTER PLAN INFRASTRUCTURE PROJECTS Page 1 ADOPTED MARCH 1, 2017 APPROVED BY COMMISSION PRIOR TO MASTER PLAN ADOPTION DATE APPV APPROVED APPROVED oy comm PROJECT TYPE FUNDING: | AMOUNT NOTES - EXPLANATIONS. 5/6/2015 Beachcrest Drive - (PURPLE CREEK} Drainage Design 136,000.00 56/2015 North Canton Club Drainage Design 124,000.00 5/6/2015 Forest Ave to Northside Dr -(EUBANKS CREEK) Drainage Design 122,000.00 5/6/2015 Woodrow Wilson to Frie Street - {TOWN CREEK) Drainage Design 136,000.00 5/6/2015 Parkway Drive to Avenue D (GROVE PARK) Drainage Design 103,000.00 5/6/2015 Brookhollow Place -(SMITH CREEK) Drainage Desg & Const 538,000.00 5/6/2015 Oakmont Or to Primos Ave (LYNCH CREEK) Drainage Design 66,000.00 5/6/2015 MeDowell Road to Cooper Road (CANEY CREEK) Drainage Design 144,000.00 5/6/2015 Lakeshore Rd to Heritage Pl-(TRAHON CREEK) Drainage Design 120,000.00 5/6/2015 Belmont Stto Piedmont St- (BELHAVEN CREEK} _Drainage Design 124,000.00 5/6/2015 |W Wilson to Riverside - (BELHAVEN CREEK) Drainage Design 9,000.00 | 5/6/2015 Hanging Moss Road Bridge Design 83,000.00 | 5/6/2015. \Country Club Drive Bridge Design 45,000.00 5/6/2015 Alta Woods Boulevard Bridge ese & Const 78,000.00 5/0/2015 |Ready Mix Street 2 Bridge vesg & Lonst 460,000.00. 5/6/2015 | Medgar Evers Boulevard - ANTICIPTED TIGER GRANT Road Design 375,000.00 5/6/2015 John R. Lynch Street Road Design 122,000.00 5/6/2015 _ Riverside Drive Phase 1 (|-55 to Peachtree} Road Design 1,053,000.00 | 5/6/2015 Riverside Drive Phase 2 (Peachtree to State) Road Design 548,000.00 5/6/2015 _Eastover Drive (Phase 1& 2; |-55Nto Dogwood) Water; resurfacing _Desg & Const —_1,388,000.00 5/6/2015 Lawrence Road Water; resurfacing —_Desg & Const 646,000.00 5/6/2015 Wooddell Drive Area Water; resurfacing Desg & Const 1, 886,000.00, 5/6/2015 Comprehensive Drainage Study Administrative 375,000.00 5/6/2015 Urgent Needs 2,700,000.00 5/6/2015 Program Management Administrative 840,000.00 8/5/2015 Eubanks Creek (phase 1) Drainage Design 299,000.00 12/2/2015. Hanging Moss Road Waterline Desg & Const 754,000.00 McCloud Road Water; added $468,000, 3/2/2016 State Street Road (Construction 1,285,151.61 Added to earlier design; TIGER 3/2/2016 Operation Orange Cone - Major Streets Road Construction _5,000,000.00 3/2/2016 Operation Orange Cone- Neighborhood Streets Road ‘Construction 10,000,000.00 9/7/2016 Southwest Street Bridge Bridge Design 110,000.00 | Funds to be reimbursed by state at 80/20 9/7/2016 West Haven Drive/Cany Creek Bridge Design 110,000.00 | Funds to be reimbursed by state at 80/20 9/7/2016 Robinson Road Bridge Bridge Construction __1,000,000.00 _ Funds to be reimbursed by state at 80/20ATTACHMENT "A" TO MASTER PLAN INFRASTRUCTURE PROJECTS, Page 2 ADOPTED MARCH 3,:2022: APPROVED BY COMMISSION PRIOR TO MASTER PLAN ADOPTION DATE APPV PROVED APPROVED ivconin PROJECT TyPE roNaiwa: | amour NOTES - EXPLANATIONS 10/5/2016 MPO Projects - Matching at 25% Woodrow Wilson; I-55 to Mill Street 675,337.50 25% match, estimated Northside Drive - Triangle to W Frontage 471,893.75 25% match, estimated State Street - Woodrow Wilson to Webster 676,368.75 25% match, estimated State Street - Ist Pres to Fortification | 619,881.25 25% match, estimated 11/2/2016 Mill Street - South Road [Design 194,000.00 Cancelled earlier allocation; 100% to be 1/4/2017 St. Charles Ave to Robinson Road (LYNCH CREEK) Drainage Desg & Const 680,450.00 refunded upon FEMA reimbursement 1/4/2017 ‘MeDowell Road Bridge Bridge Construction 2,000,000.00 1/15/16 Cl_ West County Line Road Road Desg &ROW | 1,090,000.00 1/15/16 C1 Hanging Moss Road leridge Construction 312,000.00 | Added to design; project construction 5/6/2015, 5/6/2015 5/6/2015 5/6/2015, 5/6/2015, 5/6/2015 5/6/2015 5/6/2015 3/2/2016 TOTAL APPROVED BY COMMISSION, NOT CANCELLED APPROVED PROJECTS CANCELLED Woodhill id to Beasley Rd -(HANGING MOSS) Drainage George Washington Drive (BOGUE CHITTO Ck) Drainage County Line Road A-2 Road Mcleod Street Waterline St. Charles Ave to Robinson Road (LYNCH Ck} Drainage Robinson Road Bridge State Street Road Mill Street (Woodrow Wilson North to Mitchell) [Road Pothole Patching Road TOTAL APPROVED & CANCELLED OR REALLOCATED BY COMMISSION Design Design Design Desg & Const Design Design Design Design Contract | 37,589,082.86 Removed by Commission 4/6/16 Removed by Commission 4/6/16 Project cancelled at request of administration - 8/5/15 Project cancelled at request of Administration -no customers; 11/15 Cancelled; reallocated to const 12/7/16 Deleted; replaced w/construction funds 9/7/16 Replaced with TIGER funding match Project cancelled at request of ‘Administration - dollars moved to Mill Street South Project cancelled by administration; notified} commission 9/7/16