The safeguards
Accountability
A larger, verified municipal share carries public obligations. These are the commitments participating municipalities make about what they publish, what they vote on in the open, and what an auditor reviews.
Municipal commitments
A standardized annual report
Each participating municipality publishes a standardized annual report of diversion and use-tax receipts, permitted uses, transfers, year-end balances, and material Department of Revenue corrections.
Common spending categories
Receipts are reported in common categories for public safety, streets, drainage, utilities, parks, technology, debt service, maintenance, and other lawful purposes.
Audit coverage
Annual audit or agreed-upon-procedures coverage applies to the reported amounts.
An open-meeting vote
The capped use-tax operating election is made by an open-meeting vote of the governing authority.
Published sources and methodology
Source links and methodology notes accompany every published municipal example.
Why the commitments come with the share
The same reporting that makes municipal receipts verifiable also makes the Partnership's published examples checkable. Every municipal figure published on this site carries its source, its as-of date, the definition behind it, and its rounding.
For legislators and HB 898 members
Recommend allocation integrity, a six-year path to a 30 percent municipal share, defined small-town use-tax reform, and standardized accountability for enactment in 2027.