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A resolution appropriating to certain accounts for the benefit of Metropolitan Transit Authority, Nashville Department of Transportation and Multimodal Infrastructure, Department of Information Technology Services, and the Mayor’s Office in the amount of Fifty-Nine Million Three Hundred Thousand Dollars ($59,300,000) in connection with the “Choose How You Move” Transportation Improvement Program.
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WHEREAS, the Metropolitan Council enacted Ordinance No. BL2024-427 that approved “Choose How You Move: An All-Access Pass to Sidewalks, Signals, Service and Safety”, a transportation improvement program for The Metropolitan Government of Nashville and Davidson County that also approved the levy of a surcharge on certain sales taxes to fund the program, and further requested the Davidson County Election Commission to call a county-wide referendum election regarding the authorization of such sales tax surcharge to fund the program; and,
WHEREAS, on November 5, 2024, said referendum election was held, and Metropolitan-Nashville Davidson County voters approved the program and associated sales tax surcharge; and,
WHEREAS, from the sales tax surcharge revenues, the Metropolitan Council now desires to appropriate the amount of Fifty-Nine Million Three Hundred Thousand Dollars ($59,300,000) to certain accounts for the benefit of the Metropolitan Transit Authority (WeGo), Nashville Department of Transportation and Multimodal Infrastructure, Department of Information Technology Services, and the Mayor’s Office in connection with the “Choose How You Move” Transportation Improvement Plan.
NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY:
Section 1: That the following amount in the Metro IMPROVE Act Transit Admin Fund is hereby appropriated:
|
PRIMARY REVENUE ACCOUNT # |
ACCOUNT DESCRIPTION |
AMOUNT |
|
01332550.402000.TRANSIT |
Surcharge Revenue |
$59,300,000 |
|
|
TOTAL |
$59,300,000 |
Section 2: That the following amounts from the Metro IMPROVE Act Transit Admin Fund is hereby appropriated to the Metropolitan Transit Authority (WeGo):
|
PRIMARY EXPENDITURE # |
ACCOUNT DESCRIPTION |
AMOUNT |
|
01332600.50214 |
ADM Transit Operating: Operations |
$6,000,000 |
|
01332600.50214 |
ADM Transit Operating: Operating Reserve |
$36,465,000 |
|
|
TOTAL |
$42,465,000 |
Section 3: That the following amounts from the Metro IMPROVE Act Transit Admin Fund is hereby appropriated to the Nashville Department of Transportation and Multimodal Infrastructure:
|
PRIMARY EXPENDITURE # ACCOUNT DESCRIPTIONAMOUNT |
|
|
|
42301400.501100 |
NDOT Transit Operating: Salaries & Fringe |
$180,000 |
|
42301400.503100 |
NDOT Transit Operating: Supplies |
$16,000 |
|
|
TOTAL |
$196,000 |
Section 4: That the following amounts from the Metro IMPROVE Act Transit Admin Fund is hereby appropriated to the Department of Information Technology Services:
|
PRIMARY EXPENDITURE # ACCOUNT DESCRIPTIONAMOUNT |
|
|
|
14302100.501100 |
ITS Transit Operating: Salaries & Fringe |
$276,000 |
|
14302100.503100 |
ITS Transit Operating: Supplies |
$8,000 |
|
|
TOTAL |
$284,000 |
Section 5: That the following amounts from the Metro IMPROVE Act Transit Admin Fund is hereby appropriated to the Mayor’s Office:
|
PRIMARY EXPENDITURE # ACCOUNT DESCRIPTIONAMOUNT |
|
|
|
04302100.501100 |
MAY Transit Operating: Salaries & Fringe |
$180,000 |
|
04302100.503100 |
MAY Transit Operating: Supplies |
$10,000 |
|
|
TOTAL |
$190,000 |
Section 6: That the following amount from the Metro IMPROVE Act Transit Admin Fund is hereby appropriated:
|
PRIMARY EXPENDITURE # ACCOUNT DESCRIPTIONAMOUNT |
|
|
|
01332550.531001 |
Surcharge: Transfer to Capital Expense Fund |
$16,165,000 |
|
|
TOTAL |
$16,165,000 |
Section 7: That the following amount in the Metro Transit Capital Improvement Expense Fund is hereby appropriated:
|
PRIMARY REVENUE ACCOUNT # |
ACCOUNT DESCRIPTION |
AMOUNT |
|
40421.431001 |
Surcharge Revenue Transfer |
$16,165,000 |
|
|
TOTAL |
$16,165,000 |
Section 8: That the following amount from Metro Transit Capital Improvement Expense Fund is hereby appropriated to the Nashville Department of Transportation and Multimodal Infrastructure:
|
PRIMARY EXPENDITURE ACCOUNT # |
ACCOUNT DESCRIPTION |
AMOUNT |
|
42405000.TBD |
NDOT Transit Capital Admin |
$1,350,000 |
|
|
TOTAL |
$1,350,000 |
Section 9: That the following amount from Metro Transit Capital Improvement Expense Fund is hereby appropriated to the Metropolitan Transit Authority (WeGo):
|
PRIMARY EXPENDITURE ACCOUNT # |
ACCOUNT DESCRIPTION |
AMOUNT |
|
7840500.TBD |
WeGo Transit Capital Admin |
$14,815,000 |
|
|
TOTAL |
$14,815,000 |
Section 10: The Director of Finance is hereby authorized to carry forward and allocate in the subsequent fiscal year budgets any unencumbered and unexpended funds for the appropriations listed herein until such funds are fully expended.
Section 11: That this resolution shall take effect from and after its adoption, the welfare of The Metropolitan Government of Nashville and Davidson County requiring it.
Agenda Analysis
Analysis
This resolution approves supplemental appropriations in the amount of $59,300,000 from revenues of various funds for the benefit of various departments. Council enacted Ordinance No. BL2024-427 approving a transit improvement program and a levy of a surcharge on certain sales taxes to fund the program. The program and the surcharge were approved by referendum election on November 5, 2024. The sales tax surcharge levy began on February 1, 2025.
The Metro Finance Department projects that between February 1, 2025, and the end of the fiscal year the sales tax surcharge will generate $59,300,000 in revenue. The appropriates the projected surcharge amount to a Surcharge Revenue account. From that revenue account, the following amounts are appropriated:
To Metropolitan Transit Authority: $42,465,000 for transit operations and operations reserve.
To Nashville Department of Transportation: $196,000 for transit operating salaries, fringe, and supplies.
To Information Technology Services: $284,000 for transit operating salaries, fringe, and supplies.
To Mayor’s Office: $190,000 for transit operating salaries, fringe, and supplies.
To Metro Transit Capital Improvement Expense Fund: $16,165,000 for appropriation as a surcharge revenue transfer for capital expenses.
From the surcharge revenue amounts appropriated to the Metro Transit Capital Improvement Expense Fund, the following amounts are appropriated:
To Nashville Department of Transportation: $1,350,000 for transit capital expenses.
To Metropolitan Transit Authority: $14,815,000 for transit capital expenses.
Since the sales tax surcharge is a dedicated revenue source, any appropriated funds not expended and not encumbered at the end of the fiscal year can be carried forward into subsequent budget years for authorized transit improvement program purposes. This resolution authorizes such a carry forward.