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HomeMy WebLinkAbout04/14/1987 �lU TENTATIVE AGENDA WORKSESSION SHAKOPEE, MINNESOTA APRIL 14, 1987 5:30 Arrive at Canterbury Inn 2nd floor conference room for Strategic Planning Worksession 5:45 Buffet dinner served 6:30 Business portion of Worksession convened by Mayor Other business: 1. Reconsideration of Resolution No. 2709 Initiating i Vacation of 13th Avenue in Hauer's 3rd Addition - memo on table. 2. Joint meeting with the Scott County Board to discuss their proposed County Admissions Tax (information attached) . a. Letter from Valleyfair (attached) b. Letters from Canterbury Downs (attached) c. Letter from Rep. Becky Kelso (attached) 7:30 1987 Strategic Planning Worksession (material attached - City Administrator facilitator) • Note if the instructions are carefully followed you may begin filling out the worksheets prior to the work- session. 10:00 Adjourn John K. Anderson City Administrator MEMO TO: John K. Anderson, City Administrator FROM: Judith S. Cox, City Clerk X/ RE: Resolution No. 2709 Initiating Vacation of 13th Avenue in Hauer's 3rd Addition DATE: April 13, 1987 Introduction Dale Dahlke, developer of Hauer' s 4th Addition, has requested that the public hearing on the vacation of 13th Avenue be expanded to include the vacation of Onyx Drive and a portion of Limestone Drive where it abuts 13th Avenue. Background Mr. Dahlke was contacted by his surveyor late last week and advised that it is necessary to vacate Onyx Drive and a small portion of Limestone Drive in order to permit the recording of the proposed plat of Hauer's 4th Addition. This is due to the fact that Onyx Drive is being moved and that a small portion of Limestone Drive, where it connects to 13th Avenue, is being replatted a bit differently in the 4th Addition. The simpliest way to handle the request is to reconsider and amend Resolution No. 2709, which was adopted on April 7th. The legal notice appearing in Wednesday' s paper has been corrected to include this amendment. Alternatives 1. Adopt a new resolution getting a different hearing date for the vacation of Onyx Drive and part of Limestone Drive. 2. Reconsider Resolution No. 2709. 3. Do nothing. Recommendation Alternative No. 2, reconsider Resolution No. 2709. Recommended Action ' 1. Reconsider Resolution No. 2709, Initiating the Vacation of 13th Avenue and Certain Easements According to the Plat of Hauer's 3rd Addition, Scott County, Minnesota. 2. Move that the resolution be amended to include consideration of the vacation of Onyx Drive and a portion of the southerly 100 feet of Limestone Drive. 3. Adopt Resolution No. 2709, as amended. RESOLUTION NO. 2709 A RESOLUTION INITIATING THE VACATION OF 13TH AVENUE AND CERTAIN EASEMENTS ACCORDING TO THE PLAT OF HAUER'S 3RD ADDITION, SCOTT COUNTY, MINNESOTA WHEREAS, a petition has been received by abutting property owners requesting the vacation of 13th Avenue as shown on the recorded plat of Hauer' s 3rd Addition, Scott County, Minnesota, as well as the vacation of the utility and drainage easements as shown on Lot 8, Block 2 and Lot 11, Block 3 , Hauer's 3rd Addition, and WHEREAS, the plat of Hauer's 4th Addition has received preliminary approval by the Planning Commission and the City Council and one condition of the approval is that 13th Avenue within the plat of Hauer's 3rd Addition be vacated, and WHEREAS, it is the desire of the City Council that 13th Avenue as delineated within the plat of Hauer's 3rd Addition be realigned as delineated within the preliminary plat of Hauer' s 4th Addition, and WHEREAS, Lot 8, Block 2 and Lot 11, Block 3 , Hauer' s 3rd Addition will be replatted in the plat of Hauer' s 4th Addition with the necessary utility and drainage easements, and WHEREAS, the platting of Hauer' s 4th Addition also requires the vacation of Onyx Drive and a portion of the southerly 100 feet of Limestone Drive, and WHEREAS, it has been made to appear to the Shakopee City Council that the said streets and easements no longer serve a public use or interest, and WHEREAS, a public hearing must be had before such action can be taken and two weeks published and posted notice thereof must be given. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SHAKOPEE, MINNESOTA, That a hearing be held in the Council Chambers on the 5th day of May, 1987 at 8:00 p.m. , or thereafter on the matter of vacating the following streets and easements: 1) 13th Avenue 2) Onyx Drive 3) Part of the southerly 100 feet of Limestone Drive 4) Utility and drainage easements within Lot 8, Block 2 and Lot 11, Block 3 as shown on the plat of Hauer 3rd Addition. Resolution No. 2709 Page Two BE IT FURTHER RESOLVED, That two weeks ' published notice be given by publication in the SHAKOPEE VALLEY NEWS and posted notice be given by two weeks posting a copy of such notice on the bulletin board in the main floor of the Scott County Courthouse, on the bulletin board in the Shakopee City Hall and on the bulletin board in the First National Bank of Shakopee. Adopted in session of the City Council of the City of Shakopee, Minnesota, held this day of 1987. Mayor of the City of Shakopee ATTEST: City Clerk Approved as to form this day of , 1987. City Attorney si �.L'I / ruses .w u1 f i 11 - \• o ! O 'A � 1i 11�i 4 OFFICE OF THE ADMINISTRATOR SCOTT COUNTY COURT HOUSE 110 Lam; SHAKOPEE, MN.55379-1382 (612)937-6100 JOSEPH F.RIES REOEljiE� Administrator F.BRANDT RICHARDSON APR 9 ]Bgj Deputy Administrator BARBARA NESS Asst. SASC/ry O Administrativer SHgKO? April 8, 1987 Mr. John Anderson City Administrator 129 East First Avenue Shakopee—�, MND 55379 Dear Maer-sonT Yesterday the Scott County Board passed a resolution seeking authority for imposition of an admissions tax on major amusement facilities within the county. The estimated $500,000 to $700,000 raised by this tax would be dedicated to the county road and bridge fund, to be used for improvements of the transportation system on routes which directly or indirectly carry traffic to and from the major amusement facilities in Scott County. The purpose of this tax is to provide relief to property taxpayers from the expected additional costs of the improvements. The amount of revenue raised by the proposed admissions tax would offset approximately $30 to $50 of additional property taxes on a typical Scott County residence. For your information I am enclosing copies of the Board's resolution, the proposed bill , a press release sent to local newspapers, and a brief question and answer paper explaining the reasons for this tax. On behalf of the Board of Commissioners, I ask your City to support the proposed legislation. If your City Council agrees with the need for this legislation, we ask your assistance in conveying support to legislators and ask that you pass a formal resolution stating your position. If I can be of any assistance in this regard, please feel free to contact me. An Equal Opportunity Employer Mr. John Anderson April 8, 1987 Page 2. As a follow-up to this request, the County Commissioner from your District will be contacting you to provide assistance or answer questions. Thank you for your attention to this matter. Sincerely, ✓H"M71 Brandt Richardson Deputy Administrator BR:jm (� /� c Enclosures Q`-A cc: Commissioner R.E. Mertz Face 1 0; 2 BOARD OF COUNTY COMMISSIONERS SCOTT COUNTY, MINNESOTA Date a -- - - Resolution No. 87026 Motion by Commissioner Seconded by Commissioner RESOLUTION NO. 87026; REQUESTING AUTHORITY TO TAX ADMISSIONS TO MAJOR AMUSEMENT FACILITIES IN SCOTT COUNTY WHEREAS, the major amusement facilities and recreational attractions located in Scott County will draw more than 3.5 million visitors to the County in 1987; and WHEREAS, on a daily basis the number of such visitors frequently is greater than the resident population of the county, thereby exerting a significant demand for county services; and WHEREAS, it is the responsibility of Scott County to provide services in the areas of transportation, public safety, criminal justice, human services, land use planning, and environmental protection; and WHEREAS, the source of funds for such programs is the property tax, which has been increased substantially in Scott County to pay for these services, including a 36% increase in the road and bridge levy in the last year alone; and WHEREAS, Scott County has expended $3.5 million on highway projects in northern Scott County since 1984; and WHEREAS, additional programmed and potential highway improvements in this area may cost in excess of $26 million and, WHEREAS, even though all of the aforementioned projects do not directly benefit the amusement facilities, these costs are indicative of county costs for providing an adequate road and bridge system in the area; and WHEREAS, further increases in the property tax to pay for these additional services are unwarranted and fail to yield either economic efficiency or equity in taxation; and WHEREAS, a tax paid on admissions to major attractions would raise revenue from those who require these services; and YES NO Koniarski Koniarskl Bohnsack Bohnsack Mertz Mertz Stromwall Stromwall Page 2 of 2 BOARD OF COUNTY COMMISSIONERS SCOTT COUNTY, MINNESOTA Date April 7, 1987 Resolution No. 87026 Motion by Commissioner Seconded by Commissioner WHEREAS, in addition to the Commissioners present here today, Commissioner Stromwall has recorded his support for a tax on admissions; NOW THEREFORE BE IT RESOLVED that the Board of Commissioners in and for the County of Scott hereby requests the legislature of the State of Minnesota to grant it the authority to tax admissions to major recreational attractions within the County. BE IT FURTHER RESOLVED that the Board of Commissioners hereby states its intent to use these funds for the improvement of the transportation system on routes which directly or indirectly carry traffic to and from the major amusement facilities in Scott County. YES NO Koniarski Koniarski Bohnsack Bohnsack Mertz Mertz Stromwall Stromwall 03-17-87 (REVISOR ] XX/MS 87-2383 Senator Schmitz introduced-- S. F. No. 1014 Referred to the Committee on Taxes and Tax Laws I A bill for an act 2 relating to taxation; authorizing Scott county to 3 impose a tax on admissions to major amusement 4 facilities; providing for expenditure of the proceeds 5 of the tax. 6 7 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 8 Section 1. [SCOTT COUNTY; ADMISSIONS TAX. ] 9 Subdivision 1. (IMPOSITION. ) The board of commissioners of 10 Scott county may by ordinance impose a tax on admissions to 11 major amusement facilities in the county. In this section 12 "major amusement facility" means a place of amusement that has 13 been constructed with a capacity of 10,000 persons or more or 14 that was the site of an event that had a paid attendance of 15 10,000 persons or more on any day during the preceding 12-month 16 period, except a place of amusement owned by the Scott county 17 agricultural society. 18 Subd. 2. (RATE. ] The tax shall be imposed at a rate not to 19 exceed 25 cents per paid admission. The board of commissioners 20 may by ordinance change the rate subiect to the limitation in 21 this subdivision. The tax imposed under this section is not 22 subiect to the restrictions in Minnesota Statutes section 23 240.15. 24 Subd. 3. (COLLECTION. ) The commissioner of revenue may 25 enter into agreements with the county to provide for the 03-17-87 [REVISOR J XX/MS 87-2383 1 collection of the tax by the state on behalf of the county. The 2 comissioner may charge the county a reasonable fee for its 3 collection from the proceeds of the tax. The tax shall be 4 subiect to the same interest, penalties, and enforcement 5 provisions as the tax imposed under Minnesota Statutes, chaptef 6 297A, including the confidentiality requirements of Minnesota 7 Statutes, section 297A.43. _ 8 Subd. 4. [USE OF PROCEEDS. ] Money received by Scott county 9 from the tax imposed under this act shall be paid into the 10 county road and bridge fund and used for the purposes of that 11 fund. 12 Sec. 2. [EFFECTIVE DATE. ] 13 Section 1 is effective the day following final enactment. PRESS RELEASE PROPOSED SCOTT COUNTY ADMISSIONS TAX APRIL 7, 1987 Today the Scott County Board of Commissioners called for the imposition of an admissions tax on major recreational attractions in the county, in order to provide property taxpayers with some relief from the rising costs of county roads, bridges, and services. According to Board Chairman Bill Koniarski, "It's unfair for county property taxpayers to bear the entire burden of services and highway improvements, when someone who comes to Scott County for a day of recreation pays little or nothing toward the costs of roads, criminal justice system, and other county functions." Koniarski points out that on a busy day, up to 75,000 people can visit the major attractions in Scott County - a number far greater than the currently estimated 55,000 residents. "In effect, on those days and many days of the year, we are asking the 55,000 residents of this county to provide services for a population of 130,000. We firmly believe that those who use county services and facilities should pay for them." Press Release, Admissions Tax April 7, 1987 Page 2. The proposed admissions tax has already been introduced into the Minnesota legislature by Minnesota Senator Bob Schmitz and Representative Becky Kelso. As presently written, the legislation calls for up to a $.25 tax on admissions to amusement facilities which are either constructed for or serve at least 10,000 people per day. This would likely affect Valleyfair, Canterbury Downs, the Renaissance Festival and Starwood, producing from $500,000 to $700,000 of revenue for the county each year. "The most obvious county cost we face in the immediate future is the improvement of the county highway system," Koniarski continued, "and we'll have to make these improvements one way or another. By asking the recreational patrons to assume some of these costs, we hope to hold the county road and bridge levy at a more reasonable level than we have been able to do in the past." The potential $700,000 in relief for county property taxpayers is significant, according to the County Board Chairman. "To raise that amount with a levy - which we certainly don't want to do - would cost the owner of a $75,000 house about $36 a year." A $100,000 homestead would have to pay about $53 each year to raise an amount equal to the proposed admissions tax. Press Release - Admissions Tax n April 7, 1987 J' Page 3. The cost of road and bridge improvements is foremost in the consideration of the County Board. Even with State and Federal participation, local share of costs for the replacement of the Bloomington Ferry Bridge will likely exceed $4 million. In addition to $3.5 million spent recently on county roads in northern Scott County, planned and potential projects could reach another $26 million. "Not all of these projects directly benefit the attractions, of course," according to Koniarski, "but they show the magnitude of costs the county must bear to provide an adequate road and bridge system in the area." In addition, the County has had to deal with rising costs in the area of the criminal justice system, such as provision of a new minimum security facility in Jordan, and it also delivers a wide array of other types of support services - such as Human Services programs. "These businesses are good corporate citizens of Scott County and we are neither trying to punish them nor take advantage of them," Koniarski said, "but we believe this admissions tax is a reasonable method of raising ` revenue to support this large recreational population." The Board also believes that most, if not all , of this tax will be "exported" to visitors who live outside of Scott County. According to the resolution adopted by the County Board, the funds would be used to pay for the improvement of highways and bridges which are directly or indirectly affected by amusement traffic. - QUESTIONS AND ANSWERS April 9, 1987 ON THE PROPOSED SCOTT COUNTY ADMISSIONS TAX 1. Q: What is the Admissions Tax? A: The Admissions Tax would be a flat fee imposed on admissions to major amusement facilities in the county, authorized and imposed by the legislature and administered by ordinance of the County Board. A "major amusement facility" is a place of amusement that has been constructed with a capacity of 10,000 persons or more or that was the site of an event that had a paid attendance of 10,000 persons or more on any day during the preceding twelve-month period. The tax would be up to $.25 per ticket as set by ordinance of the Board of Commissioners. 2. Q: Why tax admissions? A: The recreational attractions in Scott County draw up to 75,000 people per day to the northern area of the county. Relative to the 55,000 residents of the county, the influx of such a large number of people places a significant burden on public systems which provide services to these visitors. Since these 75,000 patrons make relatively little or no contribution to county revenue, county property taxpayers are paying for services provided to these visitors. The admissions tax is a means to have visitors pay a fair share of the cost of county services, providing relief for county property taxpayers. 3. Q: Why is the tax a "flat tax" and not a percentage of the price of admission? A: The costs borne by the county are a function of there�sence of a visitor, and are not related to the ticket price. For example, the county must provide a sufficient highway system for a visitor regardless of whether the travel is to a facility which charges $3.00 for admission or $13.00 for admission. Thus, a "flat tax" better reflects the actual cost of county services provided. 4. Q: Why does the county need this revenue? A: Since 1984, Scott County has expended $3.5 million on highway projects in northern Scott County, and has approximately $1 million in additional construction currently under way. Additional programs and potential highway improvements in this area may cost in excess of $25 million. Even though all these projects do not directly benefit the amusement facilities, these costs are indicative of the cost the county must bear to provide an adequate road and bridge system in the area. Because of the increasing costs of the highway improvements and maintenance, the county's road and bridge levy last year increased by 36%. Page 2. April 9, 1987 The proposed tax and use of the funds relate only to the county's need for highway improvements. However, any discussion of the total burden of these facilities should also recognize that the county has many other costs - such as public safety, court administration, jail detention, probation services, emergency management, land use planning and zoning, and provision of a wide array of human services. 5. Q: If the $700,000 from admissions taxes had to come from taxpayers instead, what would the effect be on residential taxes? A. A homestead with a market value of $75,000 would pay an additional $35.60 per year; a $100,000 property would be levied an additional $52.80 per year. This would be an increase of 28% to 33% in the portion of a homeowner's net taxes paid to the Road and Bridge Fund on homestead property. 6. Q: How much money would the admissions tax generate? A: Since the precise data on admissions is regarded as proprietary by some of the businesses, it is difficult to accurately estimate the revenue which would be generated by this tax. At $.25 per paid admission, however, a reasonable estimate would be $600,000 - $700,000 per year. 7. Q: What will the admissions tax revenue be used for? A: The funds will be dedicated to the county road and bridge fund. In their resolution of support for this legislation, the Board will state their intent to use these funds for the improvement of the transportation system on routes which directly or indirectly carry traffic to and from the major amusement facilities in Scott County. 8. Q: Which amusement facilities will be affected by this? A: It's difficult to be certain, since much of the data on admissions is regarded as proprietary. It is likely, though, that at least Canterbury Downs, valleyfair, the Renaissance Festival , and (according to estimated attendance) Starwood will be subject to this tax. 9. Q: Aren't the amusement facilities paying property taxes? A: The amount of property tax paid by the amusement facilities varies widely, but in general it is not sufficient to pay for the cost of services provided nor on a per capita basis is it an equitable share. For example, each day of the year a Scott County homeowner of a $75,000 house pays approximately $.30 to the county road and bridge fund; in contrast, a patron at a recreational facility (on the average) pays less than one penny to the county road system. Page 3. April 9, 1987 10. Q: Aren't you singling out the recreational attractions as a means to pay for highways in Scott County? A: Scott County is vigorously seeking funds from federal and state governments for major highway projects within the county. In addition, the county suppports legislation to establish a "wheelage" tax, which would provide revenue to the county from owners of vehicles. And, of course, the county has relied and will continue to rely extensively on taxes from property owners to fund highways, in addition to committing nearly all of its revenue sharing funds to this purpose. It is now time for those users of the highway system who have not contributed sufficiently - the patrons of the recreational attractions - to pick up a fair share of the cost. 11. Q: Haven't the amusements been good corporate citizens of Scott County? Isn't this a punitive approach? A: The County Board is proud of our amusement industry and appreciates the benefits they provide our citizens through employment, economic development and other community contributions. The county must raise revenue sufficient to pay for the services it provides, and the Board believes that those who use (directly or indirectly) county services should pay for them. The Board does not intend to punish any industry, but neither does it intend to subsidize one at the expense of taxpayers. 12. Q: Why should an amusement facility pay taxes into the county road fund when visitors use state roads to reach the facility, and when the immediate access roads are already in and paid for? A. (1) . Despite this perception, many visitors do, in fact, use county roads either as principal routes or as alternatives due to the congestion. (2) . When state roads become congested, other traffic may be diverted to county roads. Since the transportation network is a system, imposing a cost on one element (state roads) can result in additional costs on other elements (county roads) as well. (3). The county may bear part of the financial burden for major routes which are primarily funded by federal or state funds. For example, the federal funds for the Bloomington Ferry Bridge will likely require matching funds and other commitments which, depending on the level of participation by others, could range from $4 - $18 million. Page 4. April 9, 1987 a (4). Payment for local access roads solves only the traffic problem in the immediate area of a facility, not the problem of congestion on Scott County's entire road system. 13. Q: Since some attractions pay the 6% sales tax on admissions and others do not, aren't you putting some operations at a competitive disadvantage? A: (1 ). The Admissions Tax is rationally designed for the purpose of raising revenue to recover a small part of the costs which recreational attractions uniquely impose upon the county's highway system, because of the volume of highway users which they attract to the county. (2). It is the County Board's concern - but not its repsonsibility - to ensure that businesses remain competitive with each other. It is the Board's responsibility to ensure that the taxes which it levies are levied in an equitable manner; we believe this is -tFe case under the proposed bill. The tax will apply equally to all businesses which are subject to the admissions tax. When the county levies property taxes on homeowners, for example, it does not take into consideration an individual 's federal income taxes, state income taxes, sales taxes, excise taxes, or any other form of personal tax. To consider corporate or sales taxes paid by business when the county levies taxes (property or admissions) on a private enterprise would be just as inappropriate. It is, of course, of concern to the County Board that businesses in the county be successful and profitable. It is the Board's opinion that a tax of $.25 per ticket will not place the attractions at a significant competitive disadvantage, particularly when viewed in the context of: (a) Total per capita spending for a day at an amusement facility; (b) Travel cost (i.e., an additional $.25 for the consumer is less than the cost of driving one additional mile to the destination); and (c) Recent price increases imposed by some of the attractions. Page 5. April 9, 1987 Relative to the above costs, the Board believes this to be a nominal and reasonable tax. The Board believes that an Y so called "price resistance" (price inelasticity of demand), if there is any at all , would likely be offset by increased patronage resulting from reduced traffic congestion and decreased travel time to the amusement facility due to the transportation improvements. (3). As a point of information, it is the Board's understanding that only Canterbury Downs is not required to levy the 6% state sales tax on the price of admission. However, on each ticket Canterbury Downs must collect a $.40 state tax and a $.10 tax for the City of Shakopee - 16.67% on a general admissions ticket. (4). State sales tax is irrelevant to the question of the need for county revenue. State sales taxes are paid to the state and do not offset county costs relating to the amusement facilities. 14. Q: Isn't there some other way of solving the problem of transportation and other county costs? A: Yes. The County Board could pass all costs on to property taxpayers, as they have done in the past; but this approach is not consistent with the premise that users should pay for services rendered, nor is it fair to property taxpayers. Alternatively, the Board could pass on all of the costs through the admissions tax by seeking a much higher tax than the proposed $.25 per ticket. It is the Board's opinion, however, that the proposed tax rate represents a fair allocation of costs to the attraction industry. The Board considers the proposed mechanism and rate to be a very reasonable method of sharing a part of the total burden of rising county costs with those who impose a significant share of this burden. BR:jm Family Amusement Park REC��V One Valleyfair Drive, Shakopee,MN 55379 �a �Q R � April 6, 1987p�N gKppF�. FT. m It May Concern: Valleyfair opposes the admissions tax for several reasons : I . We do not think it is legal. 2. Tax is imposed not on the many businesses that benefit from the influx of people to the County because of Valleyfair, Canterbury Downs and the Renaissance Festival, but specifically on those entities themselves. 3. It does not specify exactly where the monies are to go. 4 . It does not specify how much money is needed. 5 . Once implemented, there isn't any limit that the tax could become in future years. 6 . There is no time limit that the tax can be collected. 7 . Since 1978 our attendance has increased only 16% but county real estate taxes have increased 317% and the city real estate taxes 253%. 8 . It limits our ability to put capital monies back into Valleyfair. 9. We already pay a city fee for non-used services . 10. We are in competition for the leisure dollar with other entertainment facilities such as Canterbury, the Zoo, the proposed Mega Mall, etc. Some of these facilities have a subsidy of some type. We never have had a subsidy. We pay a sales tax on our tickets where others do not. 11 . This tax would be levied on anyone over age three at Valleyfair. Other facilities do not charge for a large portion of their attendance and would escape the tax. April 6 , 1987 Page 2 Some alternatives might be: 1 . User gas tax should be used to pay for road improvements . 2 . General sales tax such as Bloomington used to pay for Mega Mall improvements. 3 . Some type of vehicle tax. Sincerely, Walter R. Wittmer Vice President/General Manager A*RW:dv jC CA VERBURY. D O W N 5 April 7, 1987 Mayor Eldon Reinke and Members of the City Council City of Shakopee 129 E. First Avenue Shakopee, MN 55379 RE: Admission Tax Dear Mayor Reinke and Members of the City Council: Attached are letters to Scott County staff and County Board concerning the proposed admission tax. Unless the "takeout" bill passes in its entirety, we know we cannot afford this additional expense. Even if it passes, this new tax will be an intolerable burden on a new company which lost $7.9 million last year. We believe that in any event the questions asked to the County in our letter and other questions should be answered to the satisfaction of everyone adversely affected by the bill. In any event, we believe that any such tax should be levied, collected and spent by the local unit of government which has primary jurisdiction over the amusement facility, which in our case is the City of Shakopee. Moreover, if the racetrack fails to succeed because of the excessive pari- mutuel tax and/or proposed admission tax, the City of Shakopee will be the governmental unit most adversely affected in terms of our ability to pay real estate taxes and City's present admission tax, jobs in the City provided by the racetrack and spin-off businesses, spin-off development and real estate taxes therefrom. Additionally, 808 to 858 of the traffic coming to and from the racetrack use Highway 101, Highway 18 and 169 Bridge in Shakopee so any admission tax should be used only for improvement of those projects which only the City can ensure. Canterbury Downs/1100 Canterbury Road/P.O. Box 508/Shakopee, Minnesota 55379/(612)445-7223 City of Shakopee April 7, 1987 Page 2 I would appreciate an opportunity to appear before you to discuss our concerns about this bill. Please call me or Bruce Malkerson at 445-3242 if you have any questions or concerns related thereto. Sincerely, CANTERBURY DOWNS Stan Bowker General Manager SKB:ap Attachments C.C. John Anderson Bruce Malkerson Fred Corrigan CANTRBURY D 0 W N S April 1, 1987 Mr. Brandt Richardson Deputy Administrator Scott County Cou^_ House 428 South Holmes Street Shakopee, MN 55379 Dear Brandt: On March 26, 1987, Canterbury Downs received the S.F. 1014 which apparently was introduced recently at the request of Scott County. This bill authorizes the County to pass an ordinance requiring an admission tax of un to $.25 per patron on certain amusement facilities in Scott County. As general counsel of Canterbury Downs, I have met with our management staff and the owners and I have been asked to summarize some of our concerns about .the bill in its present form. we believe that by meeting with you, now that we know what the bill is, we can obtain further information to help us understand the rationale forthebill in its present form. Hopefully, thereafter, we andothersto be specially taxed can support some form of the bill. From our perspective, we have always had an excellent working relationship with the County which we want to preserve and enhance. Hopefully, this letter can provide a basis for discussions. 1. we had been previously informed that: a) A tax, if any, would probably apply to all amusement facilities in the County, including but not limited to the existing Valley'air, Canterbury Downs, Little Six Bingo, Murphy's Landing, Renaissance Festival, Raceway Park, and Scott County :air. The present bill apparently seeks to and only would tax Vallevfair, Canterbury Downs and the Renaissance Festival. I would like to know why the others were excluded and the amount of tax which would have been calculated at the various rates had those amusement facilities been included. Canterbury Downs/1100 Caraerbury Road/P.O. Boz 508/Shakopee.Minnesota 5 53 79/16121 445-7223 2 V Mr. Brandt Richardson April 1 , 1987 Page 2 b) A tax, if any, would probably be authorized by statute un to $.10 per patron, and there was only a possibility of a tax un to $.25 per patron. why has the potential amount increased and what is the justification for that increase? c) A tax, if any, would be allocated in the bill, only for roads and bridges in Northern Scott County where the amusement facilities to be taxed are located. There is no such provision in S.F. 1014. If there is to be a tax, it should be allocated in the bill to the projects which at least have some potential .. . ._ positive i=Dact to the amusement facilities singled out for the special tax. Allocation by ordinance does not work because of the ease of changing the ordinance and the inevitable future Political pressures to use the revenues elsewhere. Another alternative, if there is to be a tax, is to provide that each city in the County has the authority to levy a tax on the amusement within that city, and if the amusement is outside of a city, then the county may do so. d) Consideration would begivento giving an off- setting credit on the proposed tax with the admission taxes already paid by an amusement facility. Canterbury Downs already pays, pursuant to M.S. 240.15 a $.10 tax to the City and a $.40 tax to the State. e) There would be a provision that would assure the singled-out taxpayers, who already pay real estate taxes, that the admission tax revenue would not be used in lieu of the level of funding already existing or proposed by the taxing authority for roads and bridges, but that such funding would be continued and augmented by this special tax. 2. So we can analyze the effect of this bill, we would like to see: a) A summary of how much revenue it is anticipated the tax wi'_1 raise, what level of tax the County will adomt (the difference and impact on us between $. 01 and $.25 per patron is of course substantial) . Mr. Brandt Richardson April 1, 1987 Page 3 b) A summary of the specific proposed uses for this revenue for each year. C) A summary of any facts which support any rationale proposed for levying such a tax on these amusement facilities. d) A summary of any facts which support a decision to tax these facilities only, and not tax other facilities which attract traffic into Scott County and benefit generally or specifically from new Projects, including but not limited to: 1) Other amusement facilities who will not pay a tax. 2) Grain terminals. 3) Trucking terminals. 4) Retail stores. 5) Other commercial, industrial, recreational and residential projects. For example if the 316-acre Canterbury Downs had been developed for single-family residential homes at a density of 2.2 homes per acre, at an average Of six trips per.home per day, there would be 4,171.2 car trios per day or 1,522,488 car trips per year. At least two, if not three, of these trips per day would be during rush hour. The ec_uivalent tax at $.25 per patron for the 1,393,000 patrons in 1986 would be $501 per unit (316 x 2.2 = 695.2 homes - $348,250 : 695.2 homes = $501) . The average thoroughbred attendance of 13 ,000 patrons per day at 2.5 patrons per car, results in 5,200 trips in and then out for each racing day only, all during non-rush hour and 2/5 of the racedays are on weekends when there is far less tra`fic. Moreover, we race only 125 to 150 days each year, and a residential subdivision generates traffic all year. We are not suggesting that there be a special tax on residential homes. We only wish to point out the unfai-gess of taxing just one type of entity instead of having a r_m retie.^.sive taxing program for road and Yr. Brandt Richardson April 1, 1987 Page 4 bridge projec=s, if one is found to be needed. I an sure that a review on industrial and commercial traffic generation and costs would yield similar disparities. 3 . The bill will have an adverse impact on the growth and development of amusement facilities in Scott County with a resulting adverse iapact on busineses which benefit from such growth and development and adverse effect an the tax base of and employment in the County. When an admission tax is levied, the business cannot Pass on that tax to the _patron because the patron is Price-sensitive to total ticket price including admission tax when he or she decides whether to attend a facility. The price elasticity of the present admission structure is such that any increase in tax must be absorbed by the racetrack and cannot be passed on to the patron. The patron looks at the total cost of admission: the base ticket and the admission tax. In the case of Canterbury Downs, the general admission price, including admission tax, in 1986 and in 1987 is $3.00. In fact, when we increased our general admission price from $2.50 in 1985 to $3.00 in 1986, we received many complaints, and our attendance went down. The racetrack general admission price in 1986 was among the highest in the nation fc= a racetrack. This price included $.50 in admission taxes already. Therefore, if there is any additional admission tax, we cannot pass it on the pa:ron; it must come out of our operating revenue which as you know resulted in a substantial loss in 1986.. The same impact on patrons will be experienced by the other facilities in the County and will be analyzed by others who are considering adding other similar facilities, tax base and employment opportunities in this County. 4. For the reasons noted abcve, Canterbury Downs cannot Pass this tax on to the pat=cns and cannot afford to pay it. In 1986, Canterbu=y Downs suffered an estimated loss o£ $7.9 m_llion. If the proposed modification to the take_ bill had been in effect: 1986, our loss sti'_1 would have been $2, 684,724. We ^ 2 Mt. Brandt Richardson April 1, 1987 Page 5 cannot afford to continue to suffer these losses. An additional admission tax in 1986 of $.25 per patron would have increased that loss by $348,250 (1,393,000 thatzlossaby $1 per admission tax would have increased y $139,300. We will not know if there will be any modification of the teceout bill until the end of this legislative session.- Therefore, for this reason alone we are very concerned about this bill and questions raised in this letter and our obvious inability to pay the tax. Canterbury Downs should not pay any taxes except real estate and corporate income tax .like all other companies. This is especially true given the newness Of the industry and the losses to date. In 1987, Canterbury Downs will pay $2,250,000 in real estate taxes and I am sure the amount in 1988 will be even greater. Who else pays that much now or is likely to do so in the future in this County? I realize that the County does not receive the normal allocation of the real estate taxes paid because of the T.I.F. district, but that will change over time, and in addition much other new investment has taken place and will take place in this County because of Canterbury Downs, yielding additional tax base. Finally, a Portion of the T.I.F. dollars are being used to pay for turn lanes on Highway 18 and semaphores on Highway 101, all to the benefit of the entire County. 5. The adverse effect of this tax on Canterbury Downs will also adversely impact the horse industry as a whole. That is why M.S. 240.15 recuires that before the City may levy an admission tax up to $.10 per patrona Public hearing must first b , e conducted by the Minnesota Racing Commission to determine such impacts and the Commission must find that the admission tax is necessary to meet extraordinary expenses to the City caused by the racetrack. This proposed bill does not provide such safeguards and should be provided to make sure t=at the entire racing industry is not adversely affected by the adverse effects of a tax. 6• An analvsis of traffic patterns shows that the rush hour traffic problems in Scott Ccumpv are not caused by patrons coming to or going from Ca-cer:n-; Downs. During the week, 85$ of our patrons are in cur parking Mr. Brandt Richardson April 1, 1987 Page 6 lot by the first :ace which is 4: 00 p.m. , and 953 to 1003 of the patrons are in the parking lot by the second race at 4:30 p.m. , all of whom therefore miss rush hour traffic from 5:15 p.m. to 6:15 p.m. 0n weekends, there is no rush hour with which to contend. We agree that addaional traffic carrying capacity throughout the day from additional road and bridae Projects in Northern Scott County would be of general benefit to everyone using the roads. That has been H true for years prior to Canterbury Downs. We all recognize that during rush hour, for rush hour vehicles, additional roadandbridge projects in Northern Scott County are needed, especially when the Bloomington Ferry Bridge is closed. However, our Pat--ons are already in our parking lot during the p.m. rush hour and do not leave until 8:00 p.m. when there is no "rush hour" traffic. Therefore, we see no special benefit to us from such projects and we do not see any extraordinary adverse impact on the road system from our patrons. 7. Assuming the County can demonstrate that there is a need for the revenue from the admission tax, and that it will be spent on road and bridge projects in Northern Scott County which specifically benefit the singled-out businesses to be.taxed, there should be a sunset provision in the bill so that the taxpayer knows that the admission tax will not continue beyond that point when the agraed upon projects are funded. We believe three years is sufficient and if there is still a coudemld be need thereafter, similar legislation could be introduced. S. Sum=ary We realize that Scott County as a whole needs better roads and bridges in Northern Scott County and we want to assist where ficiancial'_y possible and fair. That is Why we were probably the first private company to help £ora and and certainly toe firs and only company to ccntribute to the Scott County Transportation Coalition in an amount of $25,000. We have directed our staff and staff of related companies to assist that effort at all times, which they have done. However, given the present cirCu=stances and the prcposed bill, we cresent_y feel that we have (and two Mr. Brandt Richards.. April 1, 1987 Page 7 other amusement facilities) been singled-out as the "easy source" of additional funding which is not true or fair and we cannot afford to may it. Stan Bowker, the c=_neral manager, and I look forward to meeting with you as soon as possible to review this bill and its accompanying r=ationale. Please let me know when you are available. Very truly yours, (MIINNES�OT�A (R''�ACETI_RACX, INC. y�)A � (J- 1Il � Bruce D. Malkerson BDM:ap C.C. Stan Bowker F-1 CANTROURY D O W N S April lo, 1987 Mayor Eldon Reinke and Members of the City Council City of Shakopee 129 E. First Avenue Shakopee, MN 55379 RE: Proposed Scott County Admission Tax Dear Mayor Reinke and Members of the City Council: As you are aware, legislation has been introduced to grant the statutory authority to Scott County to levy an admission tax on major recreational attractions. In light of our present financial situation, we are not in a financial position to absorb this significant tax that cannot be passed on to our patrons but will be absorbed as an additional cost of business. However, if there is to be a statute which would allow a governmental unit to levy such a tax, that tax should be levied only by the City of Shakopee, for numerous reasons, including the following: 1. The City is most familiar with our business and understands best the impact of such a tax on our ability to remain economically viable. 2 . The City already has the express authority in the statute to levy a tax up to $.10 and it is clear that the prior legislative intent was to have the City, which is most directly affected, be the taxing authority, not the County. 3. Virtually all of the roads that our patrons use are within the City. The roads and bridges, if any, which need upgrading are in the City. 4. The citizens of Shakopee who may believe that the racetrack patrons (or patrons from present and future facilities in the City) add to the previously existing traffic problems within the City will want their City Canterbury Downs/1100 Canterbury Road/P.O. Box 508/Shakopee,Minnesota 55379/(612)445-7223 City of Shakopee April 10, 1987 Page 2 to have control over such a tax to ensure it is spent for the direct benefit of roads in the City which will benefit not only the City but the entire County. As the potential taxpayer, we feel the same way. This procedure would be similar to that used in the cities of Minneapolis and Bloomington, where the cities levy the tax on admission and certain other sales, not Hennepin County. Since the effect of the tax will be same for the County, there should be no objection to the procedure. 5. The statute should be written so that a tax could be levied by any city which has such an amusement facility within its limit, and in the case of a unincorporated area, the County could levy the tax. Any such tax, whether it be by a City or the County, would be dedicated to roads solely in Northern Scott County, and perhaps specifically for the Highway 18 Bridge. Procedurally, the City could collect the tax in the same manner as it presently collects the $. 10 tax and by contract with the County or by direction in the statute, the tax revenue could then be allocated to the County for expenditure on the Highway 18 Bridge. The present bill could be amended to read as set forth in the attached exhibit. 6. The bill should have a sunset provision so its effects can be studied periodically and the statute can be extended, if necessary. 7. If the City were the taxing authority, it could be assured that the tax proceeds would be spent on projects in Northern Scott County. The bill as proposed only states that the tax "shall be paid into the county road and bridge fund and used for the purposes of that fund". Therefore, the tax could be spent anywhere in Scott County. 8. We have asked the County staff to answer the questions in the attached letter and we have received no response. We believe that everyone affected by this City of Shakopee April 10, 1987 Page 3 proposed tax should know the answers to these and similar questions before this bill proceeds. A special tax of this nature should not be considered for adoption unless there are facts to support such a tax. 9. We would like to be present at your meeting on April 14, 1987 to discuss our concerns. Very truly yours, MINNESOTA RACETRACK, INC. &C,jX-X- D- A Bruce D. Malkerson General Counsel BDM:ap Enclosures c.c. John Anderson, City Administrator Brandt Richardson, Scott County Assistant Administrator 03-17-87 [REVISOR ] XX/MS - 87-2383 PRo �gostb Gl1R ��eS /-� t2c. {-ti �rod wR �tl"eN Senator Schmitz introduced-- S. F. No. 1014 Referred to the Committee on Taxes and Tax Laws C, )I 'J -Its of gOVQ�(urxeA)+ 13 I A bill for an ac 2 relating to taxations authorizingScott county to 3 impose a tax on admissions to major amusement 4 facilities; providing for expenditure of the proceeds 5 of the tax. 6 7 BE -IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 8 Section 1. [SCOTT COUNTY; ADMISSIONS TAX. ] 1N 9 Subdivision 1. [ IMPOSITION. ] The/�boar, ss ners-af- 10 Scott count me b ordinance im ose a tax on admissions to )O"_fC. L u: lfh:ra the Lr AL uroi+' or �ooeRN/:+RUT 11 major amusement facilitiesAi ^^ �--^- '�• In this section, 12 "major amusement facility" means a place of amusement that has 13 been constructed with a capacity of 10 .000 persons or more or 14 that was the site of an event that had a paid attendance of 15 10,000 persons or moreon any day during the preceding 12-month 16 period, except a place of amusement owned by the Scott count 17 agricultural societ - - 1 Subd. 2. [RATE. ] The tax shall be imposed at a rate not to ?_000 RNW a body of -rn¢ (.cAL UNLto-f 19 exceed 25 cents per paid admissiolS The,]°�d� -emmi�sfene­rz .000eRN- rn 20 may by ordinance chance the rate subiect to the limitation in 21 this subdivision. The tax imposed under this section is not a 22 subject to the restrictions in Minnesota Statutes, section 23 240.15. 24 Subd. 3. [COLLECTION. ] The commissioner of revenue may /m 4.¢/.. UN�T �� yyOU¢RNYHCs,+7- 25 enter into agreements with theneeunty to Provide for the �oc4l UA1[fi of godz9N ✓nea7 yylegos [ hz � � /� 1 W61 ��i7�]e M43�n &Avs n4eA1T ¢Ffei.L fy is locaa7ed� j F rhe- 5 he5 03-17-87 (REVISOR ] XX/MS 87-2383 2 )Ocou- oeb Z CST 90,3epe mew T' 1 collection of the tax by the state on behalf of theAGGanT, . The The. 4OcofL L) uiy of �o gee o xe�t 2 commissioner may charge the -eaufttlt a reasonable fee for its 3 collection from the proceeds of the tax. The tax shall be 4 subject to the same interest penalties, and enforcement 5 provisions as the tax imposed under Minnesota Statutes, chapter 6 297A including the confidentiality requirements of Minnesota 7 Statutest section 297A. 43. The �oca� uuiT of l. _ ., ... SeeooeRurneNT 8 Subd. 4 . (USE OF PROCEEDS. ) Money received by ���w-•-. °J 9 from the tax imposed under this act shall bepaid into the Sc,-T7- in c,-TT10 county road and bridge fund and used for thz purposes of -trhat` 11 F+t+�: RoAO /a.uPP>� K6-�c. ! N'�� ROJ2MQNJYS 7n �heP 12 Seg. 2. (EFFECTIVE DATE. ) 13 Section 1 1s effective the day following final enactment. j LOA'( �8 GR d9 e /0w D -rheR� f1F",p- 7'`0 �/n�JRo3,0me)ot-5 �Jo (2hk o [ tie so� lheo' LY R ( 0kC 'of iJijqy LjNe. of tkP— epZoq?osecl /0l QY ��gss - - - - sU �jd g T//lcs sTi�7v7`e sl2�RZL �¢t�7o �r�a1�«ip«y rj � �ePesvl�cC ori 0�ee.e-w� bec231 � l`(9 � . Minnesota Becky Kelso HOl2Se Of Distnct36A '� "' Scott and Carver Counties —~?� Representatives Committees: Education —: i._'-_g- Health and Human Services,Vice Chair ""- Fred C. Norton, Speaker Economic Development and Housing Business Finance Subcommittee, Vice Chair Future and Technology April 6, 1987 Long Term Health Care Commission RE^EIVEb Walter R. Wittmer APR 8 1981 General Manager One Valleyfair Drive Shakopee, MN 55379 CITY OF SHAKOPEE Dear Walt, As I have been re-reading your written remarks (regarding the proposed Scott County admissions tax) I have to say in all fairness you make some very strong points. Having lived in Shakopee for many years I have observed Valleyfair to be a very good corporate citizen; a fair and honest employer, and most obviously a great asset to the community. I do not wish to be a part of anything that will be detrimental to your business or to do anything that will make Scott County a poor place for similar businesses to flourish and grow. In my very short time in this office I have had one goal that has come before anything else, and that is to do everything within my power to improve our transportation system. Although receiving federal funding for the Bloomington Ferry bridge - last week was a giant step forward, I am very worried about the county's ability to come up with the needed matching funds. The admissions tax proposal seemed like a feasible approach. I believe you have the right to see that proposal tightened up as far as specific time lines and uses are concerned. I will suggest to the county that some compromises should be worked out between yourselves, the other attractions and the city of Shakopee, before we proceed with the bill. Sincerely, // `� / y /f Becky Kelso/\.�'� State Representative BK/ph cc: Brandt Richardson, Scott County John Anderson, City of Shakopee Reply to: Z� 329 Stare Office Building.St.Paul.Minnesota 55155 Offico:(612)296-1072 u 151 S.Shannon Drive.Shakopee.Minnesota 55379 Home:(612)a45-6656 CITY OF SHAKOPEE Strategic Review Worksession Outline Objectives • Make a collective assessment of the City' s internal strengths and weaknesses, as well as our external opportunities and concerns. • Decide what of this assessment represents the greatest challenges to the ability of the City to achieve Mission Statement goals. • Identify what needs to be done to respond effectively to these Mission Statement goal challenges. • Formulate time and action plans for satisfying these selected needs. Agenda • Review of Strategic Review process (attachment No. 1) . • Definition of a Strategic Need (attachment No. 2) . • Identification of external and internal situation or trends that are or could have material positive or negative impact on Mission performance (use attachment No. 3 worksheets) . • Selection of three or four most critical Strategic Issues confronting the City of Shakopee (use attachment No. 3 work- sheets) . • Identify what needs to be done to address these key strategic issues (use attachment No. 3 worksheets) . • Discussion of possible actions and time table to accomplish these strategic needs (use attachment No. 3 worksheets) . Attachment No. 1 STRATEGIC REVIEW PROCESS Effective management of a business concern requires a clear understanding of: • Who are we? • What are we trying to accomplish? • How are we doing and why? • What do we need to do better or differently to meet our objectives? • How are we going to do it? A strategic review is simply the process one goes through to get answers to these questions. Step One - Mission Write a clear and conside description of your business that answers the following questions: • What industry are we in? • What is our special or unique niche in that industry? • Who are our customers? • What is our special appeal to these customers? • What are our performance standards or objectives? • How do we measure our performance? Step Two - Assessment Sit back and take a good hard look at your business and the environment within which it operates. Write down what you believe to be: • the four most important circumstances you are occurring or about to occur externally (customers, suppliers, public policy, competitors, etc. ) that are most threatening to your business • the four most important external circumstances that are having or could have a positive impact on your business • the four most important internal strengths of your business (sales force, vendor relationships, customer service, control systems, etc. ) • the four most important internal weaknesses of your business. Step Three - Key Issues Now review the impact of the items listed in your assessment on your ability to achieve your business mission and extract the four issues that you believe are most critical to your business ' s future success. Could be either: • external threats that must be countered, and/or • external opportunities that should be pursued, and/or • internal strengths to build on, and/or • internal weaknesses that must be corrected. Step Four - Plans For each of the four identified key issues, write down: • what exactly you plan to do about it • when it is going to get done • who is going to be responsible for getting it done • how are we going to know when it is done? Step Five - Review At the end of each year prepare a written report on: • what plans were fully completed • what plans were not completed and why • a critical assessment of the process and product (see worksession wrap-up) • a list of "do' s" and "don'ts" for next year Step Six - Year Two Return to Step One. Worksession Wrap-Up Here are some questions to ask in making your assessment of this Strategic Planning Worksession. • Was our strategic review process regarded by the owners/managers of our business as essential and valuable? — - ----- - Were they truly committed to it? Were they directly involved? • Were we able to clearly focus on the really core issues facing our business? • Was the strategic review process characterized by order and system? • Was our assessment of internal and external factors truly critical, comprehensive and the product of rigorous analysis? • Were our plans realistic in the sense that they focused on objectives that could be achieved? • Were the plans decision oriented? Did they serve to influence the outcome of our major business decisions? • Did the strategic review process receive the monitoring and reappraisal necessary to make it a constant presence in the conduct of our business throughout the year? Attachment No. 2 A STRATEGIC NEED should be: • a matter of sufficient importance that When satisfied will have a material effect on the City' s achievement of one or more Mission Statement goals. • not simply a short-term annoyance resulting from a policy execution deficiency or a factor not subject to reasonable control. IN THE PAST ITEMS THAT FALL INTO THIS CATEGORY HAVE BEEN DISCUSSED AND LISTED ON OUR GOALS AND OBJECTIVES. IN THIS PROCESS THEY WILL BE COLLECTED AND DEALT WITH AS REGULAR COUNCIL AGENDA ITEMS OR QUARTERLY OBJECTIVES FOR DEPARTMENT HEADS TO INSURE FOLLOW-UP. • something that can't be satisfied within the City' s current policy, programming and/or resource allocation. • something we (board, administration, staff, citizens) can do something about. • sufficiently limited to scope that satisfaction within one or two years is possible. • capable of being easily and clearly described both as to what it is and why it is important. • able to be satisfied through a series of specific actions with the person(s) responsible for the action(s) identified, the nature of the action(s) described, and the time for completion specified. Attachment No. 3 City of Shakopee 1987 Strategic Planning worksession "Thought Organizer" A. Draft the Mission Statement. Underline what you believe to be priority areas. B. List four situations or trends that you have observed in the community or elsewhere that you believe will or is impairing our ability to carry out the mission. 1. 2. 3. 4. C. Do the same for those external situations that you believe are supportive of our mission performance. 1. 2. 3. 4. D. Now think about the City organization itself (staff, facilities, finances, management, attitudes, etc. ) and list four things you observe as making achievement of mission more difficult. 1. 2. 3. 4. E. Do the same for those internal situations you observe as being a real plus in terms of our mission performance. 1. 2. 3. 4. F. Now review all of the above and extract the four issues that you believe are most critical to our future success. Could be either weaknesses to correct or strengths to build on. Issue 1 Issue 2 Issue 3 Issue 4 G. For each of the four items you identified as most critical, jot down a few ideas as to what we might do about it. Issue 1 Issue 2 Issue 3 Issue 4