The Town of GLEN ECHO Chartered 1904 lownhall@slenechoorg  Town Hall . 6106 Harvard Avenue e Glen Echo . Maryland 20812 e (301) 320-4041  TOWN COUNCIL MEETING MINUTES April 12, 2021 Held Virtually Via Zoom  CALLTOORDER: MAYOR WILLEM POLAK. 7:02 PM  PRESENT Mayor: Willem Polak. Town Manager: (TM) Beth Boa. Volunteer Advisor to the' Town: Jean Sperling  Councilmembers: (CM) Dia Costello, Dan Spealman, Matt Stiglitz, and Julia Wilson.  Residents: Alec Graham (Radcliffe Ln), Emily Parsons (The Echo). OPPORTUNITY FOR COUNCILTOI HEARR RESIDENTS' COMMENTS: COUNCIL MEETING MINUTES: ACTIONG ONMARCH8.2 2021 MEETING  Mayor Polak offered an opportunity to take comments from the residents. There were no comments.  Minutes oft the March 8, 2021 Council meeting were approved as amended. Motion to Approve Minutes: CM Wilson; 2- CM Stiglitz. Approved 4-0.  COUNCIL WORK SESSION MINUTES: ACTIONONI MARCH 10, 2021 MEETING COUNCIL MEETING MINUTES: ATONONMARCI2.IAI MEETING  Minutes oft the March 10, 2021 Council meeting will be revised based on Council comments and resubmitted  at the April 26, 2021 Council Meeting.  Minutes oft the March 29, 2021 Council meeting were approved.  Motion to Approve Minutes: CM Wilson; 2w CM Stiglitz. Approved 3-0; CM Spealman abstained due to  absence at meeting.  FY2022) BUDGETI HEARING: Mayor Polak adjustments were suggested:  There were no comments from the residents regarding the budget. The Council reviewed the proposed budget and ai few  06.3 Tulane Parking Lot Projected Revenue: Confirm annual revenue of $3600 as. Irish Inn is expected to be able 22.120 Office Furniture and Equipment: Reduce. FY22 Proposed! Budget from $2000 to $300. as there are no GEPPAC- the Council agreed to sustain a $2,000 donation for GEPPAC in the FY 22 budget, which is the  toj pay full yearly amount.  immediate needs in this area. $300 is the same as was spent int the FY20 budget.  Discussion on 24.1 Community Contributions: amount donated each year for the past several years.  1    GEI Fire Board: A$1,000 allocation to Fire Boards at the Glen Echo Fire Department and the Cabin John Fire Department was in the proposed budget. Fire Board representative, Gloria Levin, advocated that all monies be directed to Glen Echo Firel Department. Council chose to confirm the total amount of$1,000.00 and before distribution, Town manager and Mayor will discuss last year's Glen Echo and Cabin. John fire department responses to the Glen Echo community tol help discuss ifthe funds need to be split between the two department localities. CM Stiglitz did not agree on any allocation to the fire departments. TM: Boa has explored what other local jurisdictions did int this area previously and reported at the February Council Meeting. The Council also agreed that they would like to receive formal donation requests from the respective Fire Boards. Motion.toAmend Budget to limit 24.1 Community Contribution to $20001 to GEPPAConly: CM Stiglitz;  motion failed due to lack ofa 2w.  FY21 BUDGET AMENDMENT- - 24.8 WYNNE DECISION: Mayor Polak  Like many other municipalities in the State ofl Maryland, the' Town of Glen Echo is obligated to repay the State of Maryland a sum ofmoney as a consequence oft the decision in 2015 by the Supreme Court, known as the "Wynne Decision." This decision applied the dormant Commerce Clause doctrine tol Maryland's personal income tax scheme and found that ai failure on the part oft the state of] Maryland to provide ai full credit for income taxes paid to other states was This identified an obligation of $6,910 for the' Town of Glen Echo. As aj part ofa deal struck for repayment, the Town is required to repay this obligation. either by having it deducted from quarterly state income taxes payments to the town overt the next 20: years ($86.38 four times a year) or as an alternative, the total due to the state can be paid by the State The Council is asked to consider paying this lump sum of $6,910 int this FY by May 1,2021 (budget category 24.8- Motion to Amend the FY21 Budget to Pay the Entire Wynne Obligation: CM Stiglitz; 2- CM Wilson. Approved 4-0.  unconstitutional.  determined due date of May 1,2021.  Wynne).  TAX DUPLICATION RESOLUTION 21-04 ADOPTION (attached): Mayor Polak  The Council considered a resolution similar to that adopted by thel Maryland Municipal League, Montgomery County Council, and other Montgomery County municipalities. Tax duplication. refers to the issue of property owners paying taxes to both the municipal and county governments for a service they receive only from the municipality. Tax duplication isr resolved with an annual rebate payment to municipalities. Glen Echo receives $20,762 for road: maintenance. The county froze the rebate at a certain level during the 2008 recession because ofal lack ofrevenue, but costs for road The: resolution urges county officials to increase funding in the fiscal year 2022 budget for rebates, and that county codes should include ai method to update the formula for actual costs ofs services. The resolution will be shared with the County  maintenance have increased.  Council and County Executive.  Motion to Adopt Resolution 21-04: CM Spealman; 2- CM Costello. Approved. 4-0. FINANCIAL REPORTFOR THE MONTH OF MARCH: (copy attached). TMI BOA The month ofMarch was a normal month in terms ofr revenue and expenses.  Revenue:  Income Tax Receipts: The' Town received $4,790 in income tax revenues in February, bringing the total int this category to $101,489 or 88% oft the budgeted income tax receipts for FY 2021. Total income tax receipt for the  2    year are estimated at $115,000. Compared to last year at this point, the Town was at 74% of budget with $84,691  ini receipts. Expenses:  Bolt Legal expense was $1,013 for February, broken out by categories as follows: 44% on WMATA Trestle Joseph F. Toomey Associates costs for February were $787. These costs were allocated as follows: 9% was consulting on remedies for 6006 Harvard sidewalk, 34% was trolley bridge demolition consulting, 11% was for  Bridge Demolition, 9% on election procedure, 41% on February Council Meeting.  6004 Princeton permit inquiry, and 43% for Vassar Circle permit review. Motion to Approve the Financial Report: CM Costello; 2- CM' Wilson. Approved 4-0. OPERATIONS REPORT: Infrastructure: Administrative: Social: TMI Boa Town Operations and. Activities during the month of March include:  Infrastructure. Issues: $7,750.  6006 Harvard Sidewalk: AB Veirs completed the sidewalk rehabilitation project on March 30. Their bid was for 7326 University Right of Way Agreement Hearing on Fence: This is tentatively scheduled for April 19 at 7pm via Zoom, however it will be postponed to allow time for the residents to: submit more documents. The Council has  to approve structures in the right ofway and the process requires al hearing.  Administrative:  Glen Echo Park Research of Town Archives: On March 31, a researcher for the Park on the Carousel searched Town Archives. They are working on al brochure about the carousel since they're celebrating its 100th anniversary this year. One oft the things they're highlighting is its rescue in 1970, led by former Council member Nancy Long and the Town. They successfully searched for some images from that campaign in Town archives. Post Office Security Camera: The Glen Echo Postmistress has inquired with the Town about installing a security camera to monitor the outside mail box. Thisi is due to a fear that mail has been stolen out oft the box. The Town was advised that signage should disclose that the cameras are. not monitored on a continuous basis. The Town will  monitor the post office's plans for installing this camera.  Social:  Glen Echo Environment Committee: met on April 7 via Zoom. The Committee is pursuing Sustainable Maryland Certification this year. The Chair, Holly Shimizu, continues to maintain the Bird and Butterfly Garden in the right  ofway.  OPPORTUNITY FOR COUNCILTOHEAR RESIDENTS' COMMENTS:  Mayor Polak announced a closing opportunity for comments by the residents. There were no comments. Motion to adjourn: CM Stiglitz; 2- CM Wilson. Alli in favor. Meeting Adjourned 8:15 pm  ADJOURNMENT:  Minutes Prepared by: Beth Boa, Town Manager  Approved by: Mayor, Dia Costello 3  Date:  A  CaCostal  sefaer    TOWN OF GLEN ECHO RESOLUTION21-04  DEMANDING FAIRTAXDUPLICATION PAYMENTS  WHEREAS, municipal governments inl Maryland have little authority to set rates for revenue  other than for real, personal, and utility property taxes, unlike municipalities in other states which can often set the levels of sales, income, energy, telephone, transfer and other tax rates based on the needs oft their communities; and  WHEREAS, in municipalities in Maryland, property owners pay property tax to both county  and municipal governments and often there are payments to both governments for  services that are provided by only the: municipality; and  WHEREAS, in these cases, municipal property owners are unfairly paying too much in  property taxes and should either not be charged for the services they are not receiving from the county or the: municipality should receive ai rebate from the  county of the funds; and  WHEREAS, for over: six decades there have been discussions about how the tax duplication  issue should be addressed in Maryland, in Montgomery County and ini the respective Montgomery County municipalities without full resolution, resulting in substantial overpayments of] property taxes to Montgomery County from property  owners in the municipalities; and  WHEREAS, since the recession of2 2012, municipal tax rebate payments from Montgomery  County to municipalities for transportation (road maintenance) and other services have been substantially frozen or non-existent, while the costs of providing services in the County and ini the municipalities have significantly increased; and would have been paid based on previously agreed upon formulas for the FY18 budget and the frozen amount, it was determined that the County should have paid over $6 million more as ai rebate to the municipalities for that year alone; and the proportion oft the services paid by County property tax revenue; and  WHEREAS, as an example, when a comparison was done between what the County calculated  WHEREAS, the County law does not restrict the tax duplication rebates to be limited only to WHEREAS, under the previous County Executive, an argument was made that despite the  broader language of the County law, tax duplication only applied to 40% of the amount spent on services because only 40% oft the County's revenue comes from property tax while 60% ofits tax revenue comes from income tax, and for that reason identified any rebate funds that were over 40% of the formula amount as  "grants;" and  WHEREAS, in Maryland, municipalities do not have the revenue sources of counties and    cannot establish income tax rates for itsj jurisdictions; by State law municipalities receive 0.37% of State income tax or 17% of the income tax amount paid by their residents to their county, whichever is greater, and through this provision some municipalities receive less than 15% of their revenue from income tax; and has been discussed with County officials to adopt aj permanent process for updating formulas, paying rebates, and, as a first step, for Montgomery County to pay an agreed-upon formula amount for transportation (road maintenance) to municipalities in Montgomery County and to negotiate payments for police services for the four municipal departments in Chevy Chase Village and the cities  WHEREAS, there is now a proposal put forward by Montgomery County municipalities that  ofGaithersburg, Rockville and Takoma Park; and  WHEREAS, there was no movement on the proposal for the FY20 budget, but there was  agreement toj pay the transportation (road maintenance) rate in the FY21 budget,  which provided increases for most municipalities; and  WHEREAS, the pandemic hit at the beginning oft the consideration oft the FY21 budget and the  County Council, without advance notice, voted to maintain the previous level of  payments; and  WHEREAS, in February 2021, the County Executive said he would put forth the transportation  (road maintenance) tax duplication number again as part ofhis proposed budget and the County's Chief Administrative Officer has identified staff with whom to begin discussing police payments for the FY23 budget year; and  WHEREAS, given the history of these discussions since the 1940's as summarized on the WHEREAS, as shown in the attached document regarding tax duplication history, residents of  attachment, the Town of Glen Echo demands that the issue be resolved now; and Montgomery County municipalities have been harmed for a decade regarding tax  duplication payments in general and must be made whole; and  WHEREAS, the Town of Glen Echo is cautiously optimistic that negotiations can reopen with  County stafft to finalize the updates to the tax duplication program and to establish  an accurate formula for a rebate for police services; and  WHEREAS, the. American Recovery Plan Act of2021 will provide funds to both counties and  municipalities but the funds cannot go to the ongoing services tax duplication funds address; and will not address the decades-long unjust policy ofdouble  taxing of property owners.  NOW, THEREFORE, BE: IT RESOLVED THAT the Town of Glen Echo demands that the Montgomery County Executive and County Council approve the proposed amounts ofta tax duplication funds ini the FY22 County budget and work diligently to negotiate fair payments for the other services and police tax duplication (for the four municipal police departments) rebate    for FY23; and  BEI IT FURTHER RESOLVED THAT the Town of Glen Echo calls on the County Executive and County Council to: recognize the complementary work done by the County and municipalities in making our communities safe, attractive, and welcoming and to finally rectify this long-standing inequity by codifying the formulas into the County Code. This resolution was adopted by the Town of Glen Echo on April12,2021.  Attest:  Willem Polak Mayor, Town of Glen Echo    ATTACHMENT TO RESOLUTION DEMANDING FAIRTAX DUPLICATIONPAYMENTS (ADOPTED ON APRIL12,2021) SUMMARY OF MAJOR POINTS IN HISTORY OF TAX DUPLICATION DISCUSSIONS  In1 1946, the Maryland Commission on the Distribution ofTax Revenues recognized the need to address the tax duplication issue and established the State sharing oft tax revenues with local governments and provided for the distribution of tax revenues between These State actions refer primarily to the distribution of property tax revenue, but the actions were taken in conjunction with removing the authority for municipalities to set Int the 1940s, an amount was set in the Montgomery County Code specifying a "Takoma Park Police Rebate" that was calculated based on a property assessment formula. In1 1973, Montgomery County added Chapter 30A, "Montgomery County Municipal Revenue Program" to the County Code; it provides for ai reimbursement for those services provided by municipalities that would otherwise have been provided by In1 1996, the Montgomery County Tax Duplication Task Force recommended specific rebate formulas for transportation (road maintenance), park maintenance, code enforcement, and other services, which were adopted by the County Council; and separate discussions took place between the County and City ofTakoma Park on the police rebate and how to handle payments related to the Takoma Park Library once all of The County paid the formula amounts to municipalities for transportation (road maintenance), park maintenance, code enforcement, and other services annually until In2 2000, the County and City negotiated a formula regarding the rebate for Takoma Park police services that computed what the County would have spent onj providing police services to Takoma Park less the amount the County Code specified "Takoma Park Police Rebate"amount the City should receive; however, within aj year, the County attempted to unilaterally reduce the Takoma Park police tax duplication formula without renegotiation, with the City only learning oft the change when action was before the Since 2001, there have been committees and task forces studying tax duplication formulas and revenue sharing ideas, and making recommendations, without resolution.  counties and municipal corporations.  other fees and taxes.  Montgomery County.  Takoma Park became part ofMontgomery County in 1997.  2013, even though some ofthe formulas became out of date.  County Council.    During the last twenty years, the municipalities have repeatedly requested renegotiation ofthe municipal tax duplication payment for police services; one negotiation process came to an agreement at the stafflevel but ended with the report being stalled by the County Budget Director at the time and then did not proceed when the recession affected In2 2011, the recession hit Maryland state, county and municipal revenues very hard; for the FY2012 budget, the Montgomery County Executive proposed cutting the municipal tax duplication payments by 25%, and then the amount was reduced by the County Council to acut of15%, with an additional payment to the City ofTakoma Park for The amounts paid by Montgomery County to its municipalities have been largely frozen On June 18, 2013, the Office ofLegislative Oversight issued Report Number 2013-6 regarding Municipal Tax Duplication and Revenue Sharing and recommended consideration of a change to the County Code to permit payments to municipalities for some services that were provided by both the County and the municipalities, such as police services in Gaithersburg, Rockville and Chevy Chase Village, and discussions related to the payment formulas for these shared services have taken place but need to be  Maryland governments in 2011.  police services. since 2012.  finalized.    Comptroller of Maryland Revenue Administration Division Jurisdiction's Share of Wynne Credit As of December 2018 Town of Glen Echo Refund Interest $ $ 1 940 1 777 1 636 1 417 2 476 3 3,486 9 $ 6,732 $  Number ofR Returns  Tax Year 2007 2008 2009 2010 2011 2012 2013 2014  Total 1,023 810 640 420 479 3,538 6,910  83 33 4 3 3 52 178 $  Deduction beginning in May 2021 Distribution (1/80ofTotal)  86.38    Accrual Basis  Town of Glen Echo July 2020 through March 2021  Revenue/Expenses Actual VS Budget  Jul' '20-Mar2 21 Budget $Over Budget % of Budget  Ordinary Income/Expense Income  01. Reall Estate Property Tax 02. Personal Property 02.1 Corporate 02.2 Unincorporated 02.3 Public Utility Total 02. Personal Property 03. Statel Income' Tax 04. Highway 05. License/Permits 05.1 Admissions & Amusement 05.2 Build Perm Total 05. License/Permits 06. Rental Inc 06.1 Post Off. 06.2THF Rental 06.3 Parking! Lot--Tulane Total 06. Rental Inc 07. Interest 08. County Revenue Sharing 09. Cable Franchise 10. Echol Newsletter 10.1 Advertisements 10.2Subscriptions Total 10. Echol Newsletter 11 Miscl Revenue 11.1 Walking Tour Book 11.31 History of TGE 11.4 Env Project Restricted Inc 11 Miscl Revenue- Other Total 11 Miscl Revenue Total Income Expense  132,609 136,743 578 2,000 124 100 1,032: 22,000 1,734 24,100 101,489 115,000 10,404 15,301 0 300 8,875 5,000 8,875 5,300 21,266 31,899 0 3,000 3,600 3,600 24,866 38,499 300 1,500 20,762 20,762 1,644 3,500 4,713 2,000 0 100 4,713 2,100 25 15 425 1,250 0 20 465 1,270 307,861 364,075 -3,262 0 305 43,846 60,000 3,380 4,500 950 1,000 48,176 65,500 7,250 8,000  -4,134 -1,422 24 -20,968 -22,366 -13,511 -4,897 -300 3,875 3,575 -10,633 -3,000 0 -13,633 -1,200 0 -1,856 2,713 -100 2,613  97% 29% 124% 5% 7% 88% 68% 0% 178% 167% 67% 0% 100% 65% 20% 100% 47% 236% 0% 224%  -825 -20 -805 -56,214 -305 -16,154 -1,120 -50 -17,324 -750  34% 0% 37% 85% 0% 73% 75% 95% 74% 91%  Reconciliation Discrepancies 24.8' Wynne Repayment FY21 20 yr 201 Payroll 20.1 Salary 20.2 Employer Taxes 20.3 Staff Training Total 20 Payroll 21 Professional Services 21.1.Auditor 21.2. Legal  Page 1 of3    Accrual Basis  Town of Glen Echo July 2020 through March 2021  RevenuelExpenses Actual VS Budget  Jul" '20-Mar: 21 Budget $Over Budget % of Budget  21.21 Town Attorney 21.22 Specialized Legal Svcs. Total 21.2. Legal 21.4 Oth! Prof Svcs 21.5Traffic Study Consultant 21.6 Records Ret./Archiving 21.7IT Support 21.8 Arborist 21.9 Town Engineer/Bld. Insp. 21.10 Office Temporary Help Total 21 Professional Services 22. Fixed Opl Ex 22.1 Office & TH Utilities 22.11 Electrical 22.12 Gas 22.13 Telephonelinternet 22.14WSSC Total 22.1 Office &7 TH Utilities 22.2 Office 22.21 Office Supplies 22.22 Software/Domain 22.23 Copier Rental Total 22.2 Office 22.3 Bank Fees 22.41 Website 22.5 Ins & Bond 22.6 Dues, Subs., Conf. 22.7 Admin 22.71 Admin. Payroll Fee 22.72 Flyer Delivery Charges 22.73 Miscl. Admin Fee Total 22.7 Admin 22.8 Echo 22.9 Town Hall 22.91 TH Supplies 22.921 TH Cleaning Service 22.93 THI Maintenance 22.941 THI Elevator Maintenance 22.9" Town Hall. Other Total 22.91 Town Hall 22.110THI Improv 22.120 Office Furniture & Equip Total 22. Fixed Op Ex 23 Streets  9,164 20,000 0 5,000 9,164 25,000 342 1,000 1,632 1,632 1,870 3,000 920 1,000 0 500 7,215 16,000 0 500 28,393 56,632 1,201 2,100 838 1,000 2,024 3,200 392 750 4,455 7,050 1,378 2,000 498 500 1,328 1,500 3,204 4,000 122 250 461 500 2,058 3,000 868 2,500 1,441 2,000 50 200 188 500 1,679 2,700 1,852 2,500 1,065 2,000 2,715 3,500 1,844 4,000 1,113 2,000 248 6,985 11,500 1,750 1,750 0 1,000 23,434 36,750  -10,836 -5,000 -15,836 -658 0 -1,130 -80 -500 -8,785 -500 -28,239 -899 -162 -1,176 -358 -2,595 -622 -2 -172 -796 -128 -39 -942 -1,632 -559 -150 -312 -1,021 -648 -935 -785 -2,156 -887 -4,515 0 -1,000 -13,316  46% 0% 37% 34% 100% 62% 92% 0% 45% 0% 50% 57% 84% 63% 52% 63% 69% 100% 89% 80% 49% 92% 69% 35% 72% 25% 38% 62% 74% 53% 78% 46% 56% 61% 100% 0% 64%  Page 2 of3    Accrual Basis  Town of Glen Echo July 2020 through March 2021  Revenue/Expenses Actual VS Budget  Jul" '20-Mar 21 Budget $Over Budget % ofBudget  23.1 Streetlights 23.2 Street Sweeping 23.4 Stormwater Projects 23.5 Street Repair 23.6 Sidewalk Repair Total 23 Streets 24" Town Services 24.1 Community Contribution 24.2 Landscape 24.21 THI Landscaping 24.22 Town Right of Way 24.23 Environmental Imp Project Total 24.2Landscape 24.3 Snow Removal 24.4 Refuse/Recycling 24.5Town' Trees 24.51 Town" Tree Pruning 24.52 Town" Tree Removal Total 24.5Town' Trees 24.61 Leaf Removal 24.7 Community Events Total 24 Town Services Total Expense Net Ordinary Income Net Income  5,750 9,500 0 2,500 995 20,000 0 15,000 2,900 5,000 9,645 52,000 4,000 4,000 1,216 7,500 3,438 7,200 0 500 4,654 15,200 25,327 25,000 28,800 40,000 350 3,000 0 5,000 350 8,000 13,650 13,550 0 8,500 76,781 114,250 183,167 325,437 124,694 38,638 124,694 38,638  -3,750 -2,500 -19,005 -15,000 -2,100 -42,355 0 -6,284 -3,762 -500 -10,546 327 -11,200 -2,650 -5,000 -7,650 100 -8,500 -37,469 -142,270 86,056 86,056  61% 0% 5% 0% 58% 19% 100% 16% 48% 0% 31% 101% 72% 12% 0% 4% 101% 0% 67% 56% 323% 323%  Page 3 of3    9:16 AM 04/01/21 Accrual Basis ASSETS Current Assets Checking/Savings PNC- Checking PNC- Money Market MDI Local Gov'tl Investment Pool SunTrust Cash-Checking Total Checking/Savings Total Current. Assets TOTAL. ASSETS LIABILITIES & EQUITY Liabilities Current Liabilities Other Current Liabilities Bond Deposit Town! Hall Deposit Right of Way Bond Bond! Deposit Other Total Bond Deposit Total Other Current Liabilities Total Current Liabilities Long Term Liabilities Wynne liability Total Long Term! Liabilities Total Liabilities TOTAL LIABILITIES & EQUITY  Town of Glen Echo Account Balances New As of April 1, 2021 Apr1,21  30,052.29 708,577.95 83,975.32 0.01 822,605.57 822,605.57 822,605.57  200.00 9,000.00 3,000.00 12,200.00 12,200.00 12,200.00 6,910.00 6,910.00 19,110.00 19,110.00  Page 1 of1    Town of Glen Echo Expenses by Vendor Summary March 2021  Mar 21 254 1,013 205 788 3,200 290 342 1,932 849 343 488 220 258 270 10,452  Advance Business Systems Bolt Legal, LLC capitol pest Joseph F.1 Toomey Associates, Inc Key Sanitation, incorporated Maid Brigade, Inc Mary Ruttkay Montgomery County Government PEPCO- (streetlights) PNC Bank Print1 1 Printing & Copying Rolling Acres Landscaping, Inc Verizon- Phone Line Washington Gas TOTAL    d0 de 80 > 8  00 e & o