The Platte County auditor’s recommended 2023 budget was released earlier this month, proposing a healthy pay boost for county employees, particularly in law enforcement, as well as documenting much higher than expected sales and use tax revenues for this year.
Auditor Kevin Robinson, who was also re-elected with no opposition in the Tuesday, Nov. 8 general election, released his annual recommended budget document on Nov. 14. The next step in the county’s yearly budgeting process is the commission’s budget, which will be released sometime in late December. Presiding commissioner Ron Schieber will leave office at the end of the year, to be replaced by Scott Fricker. The election-driven change of power extends the county’s deadline for the approval of its 2023 budget from Jan. 10, 2023 to Jan. 30.
The more than 200-page document covers revenue, expenditures and obligations such as debt.
In recent years, Platte County’s tax structure has seen a few changes. In 2020, voters approved a reduction of the parks, recreation and stormwater tax and the creation of a law enforcement tax, both now at one-quarter cent each. On Nov. 8, voters approved a renewal and reduction of the county’s roads tax, which is now also one-quarter cent.
According to the auditor’s budget, general fund sales tax revenues, which are set at one-half cent, came in at 20 percent over 2021 totals, resulting in collections of approximately $1.5 million over budget, or an estimated total collections of approximately $11 million against a budget of about $9.5 million.
Robinson contributes this increase to inflation, area residential growth and construction and online buying behaviors continuing in a post-pandemic environment.
Collections for the roads tax are also 20 percent over 2021, resulting in more than $1.2 million over budget.
The parks and law enforcement taxes came in at about 10 percent over 2021 numbers. In parks, collections came in at $1.7 million over budget. Collections of the expired 2010 sales tax continued in 2022, with the old tax bringing in about $167,000. The law enforcement sales tax saw its first full year of collections in 2021and came in at nearly $1.7 million over budgeted numbers.
Use taxes, which tend to fluctuate from year to year depending on several factors, are up 85 percent over 2021, estimated to come in at $2 million over expected numbers.
Robinson said the increase may be due to tax remittances coming out of Wayfair legislation, involving taxation of online sales. Missouri is the last state to implement online sales tax collection law, which will become effective in January.
Law enforcement tax revenues are dedicated to law enforcement use, and as such Robinson outlines which departments receive funding through the tax. The sheriff’s office receives the bulk of the funds, followed by the prosecuting attorney, courts and a contingency fund.
“As indicated,” Robinson wrote, “deputy and assistant prosecuting attorneys’ salaries are an intended purpose of the law enforcement tax. Paying competitive salaries to attract and retain qualified deputies and assistant prosecuting attorneys was a major consideration of the proposed new tax. For 2023, the deputy’s other salaries are up 7.6 percent and the assistant prosecuting attorney’s wages are up 21.2 percent, which includes $148,000 for additional positions and wage adjustments. When adjusted for the personnel changes, wages are up 8.9 percent.”
The auditor’s recommended budget also includes raises for other county employees. County employees, including non-deputy law enforcement, would receive a 6 percent increase, with 5 percent reserved for employees in the prosecuting attorney’s office. Officeholders elected in 2022 will receive a 6 percent increase, while other elected officials will not receive the increase until 2025. The county continues to offer partially self-funded health insurance to its employees.
Robinson does note that his numbers and predictions regarding the law enforcement tax do not match projections set out by the sales tax committee tasked in 2019 with creating 10-year projections.
“Current events impacting projections may include changes in the economy, workforce environment and numerous other unanticipated factors,” Robinson wrote. “Budgeting for 2023, the third year of the LET, is impacted by the following unanticipated current events: a pandemic, inflation at a multi-decade high rate in 2022, a significant decrease in interest of individuals working in law enforcement, and the 2022 Commission Approved Budget exceeding the committee’s plan. As such, the committee’s plan, as is, has limited value.”