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12/19/2023 City Council Meeting Minutes December 19, 2023 City of Clearwater Main Library- Council Chambers 100 N. Osceola Avenue Clearwater, FL 33755 m ap ® e Meeting Minutes Tuesday, December 19, 2023 6:00 PM Main Library - Council Chambers City Council Page 1 City of Clearwater City Council Meeting Minutes December 19, 2023 Roll Call Present: 5 - Mayor Brian Aungst Sr., Vice Mayor Mark Bunker, Councilmember David Allbritton, Councilmember Kathleen Beckman and Councilmember Lina Teixeira Also Present: Jennifer Poirrier— City Manager, Michael Delk—Assistant City Manager, Daniel Slaughter—Assistant City Manager, David Margolis — City Attorney, Rosemarie Call — City Clerk and Nicole Sprague — Deputy City Clerk. To provide continuity for research, items are listed in agenda order although not necessarily discussed in that order. 1. Call to Order— Mayor Aungst, Sr. The meeting was called to order a 6:00 p.m. 2. Invocation 3. Pledge of Allegiance 4. Special recognitions and Presentations (Proclamations, service awards, or other special recognitions. Presentations by governmental agencies or groups providing formal updates to Council will be limited to ten minutes.) — Given. 4.1 December Service Awards The December 2023 Employee of the Month Award was presented to Sean Maxfield, Parks and Recreation. 4.2 Letter of Appreciation presented to Muhammad Abdur-Rahim. The Council recessed from 6:08 p.m. to 6:10 p.m. to meet as the Pension Trustees. 5. Approval of Minutes 5.1 Approve the minutes of the December 7, 2023 City Council meeting as submitted in written summation by the City Clerk. Councilmember Beckman moved to approve the minutes of the December 7, 2023 City Council meeting as submitted in written Page 2 City of Clearwater City Council Meeting Minutes December 19, 2023 summation by the City Clerk. The motion was duly seconded and carried unanimously. Public Hearings - Not before 6:00 PM 6. Administrative Public Hearings 6.1 Approve the City of Clearwater's Fiscal Year 2022-2023 Consolidated Annual Performance and Evaluation Report (CAPER). (APH) The Consolidated Annual Performance and Evaluation Report (CAPER) is the principal administrative report documenting the City's expenditures for Community Development Block Grant (CDBG) and HOME Investment Partnership (HOME) programs to the U.S. Department of Housing and Urban Development (HUD). For Fiscal Year (FY) 2022-2023, the City's entitlement allocation was $897,475 in CDBG and $509,528 in HOME program funds, $1,277,780 of CDBG Prior Year funds, $1,544,426 in HOME funds carried over from the prior year, $1,292,456 of HOME Program Income, $1,351,560 in CDBG-CV and $1,030,306 in CDBG Revolving Loan funding for a total budget of $7,903,531 from federal funds. In addition, the city had a total of$1,127,930 in State Housing Initiatives Partnership Program funding, plus $777,423 in SHIP program income and $224,342 in Pinellas County Housing Trust funds, which is program income from a previous distribution. The city also allocated $3,300,000 of General Funds, converted from American Rescue Plan Act Local Fiscal Recovery Funds (ARPA) toward affordable housing and $1,000,000 for distribution to non-profit organizations. Through the CDBG and HOME program activities, total expenditures of CDBG and HOME funds were $1,992,831 in FY 2022-2023. Funds not expended from this year's budget will be programmed in future years. In addition to reporting activities carried out with federal money, a summary of activities conducted with the Florida State Housing Initiatives Partnership (SHIP) Program and Pinellas County Housing Trust Fund (PCHTF) Program is also included in the narrative section. For FY 2022-2023, SHIP fund expenditures totaled $1,199,718 and PCHTF fund expenditures totaled $43,700. The city also expended $1,643,345 in ARPA funds on various housing activities and $250,000 to assist families affected by the closure of a mobile home park. The report provides HUD with necessary information for the Department to meet its requirement to assess each grantee's ability to carry out relevant Community Planning and Development programs in compliance with all applicable rules and regulations. It also provides information necessary for HUD's Annual Report to Congress and it provides grantees an opportunity to describe to citizens their successes in revitalizing deteriorated neighborhoods and in meeting objectives stipulated in their Consolidated Planning document. The City of Clearwater's FY 2022-2023 CAPER contains information on the Page 3 City of Clearwater City Council Meeting Minutes December 19, 2023 City's assessment of the following activities: • Assessment of Five-Year Goals and Outcomes • Resources and Investments • Affordable Housing • Homeless and Other Special Needs • Public Housing • Other Actions to Address Barriers to Affordable Housing • Monitoring • CDBG • HOME A list of notable accomplishments utilizing federal, state and local funds for FY 2022-2023 include: • Provided six (6) down payment & closing cost assistance loans totaling $263,975. • Using SHIP, CDBG, HOME and PCHTF, expended $167,756 to assist four (4) homeowners to preserve their homes through rehabilitation. • Using General Fund ARPA-related funds allocated for affordable housing, the city funded the construction of three (3) single-family homes at a total cost of$836,830; completed one (1) home rehabilitation at a cost of$56,518; provided ten (10) downpayment loans totaling $495,600; and provided $205,098 in grant funding to assist with emergency repairs to forty-seven (47) homes. • Completed the rehabilitation of one (1) rental unit for the Kimberly Home to further its mission of housing homeless pregnant woman and new mothers. • Provided a total of$1,320,546 to two organizations for construction of seven (7) single-family homes, four (4) of which are still under construction. • The city expended $250,000 in General Fund ARPA-related funds to assist 38 families displaced due to the closure of the 90-unit Capri Mobile Home Park. • Expended $733,921 for 17 Public Facilities projects. Facility improvements were made to the following: o Clearwater Neighborhood Housing Services, Inc. - Main Office Improvements, o Clearwater MLK Jr. Neighborhood Center Coalition, Inc. - MLK Jr. Community Center Rehabilitation, o Homeless Emergency Project, Inc. - 1357 Park Street Improvements; Adult Dormitory, Shelter Dining Hall, and Independence Square Roof Rehabilitations; and Affordable Supportive Housing Improvements o The Salvation Army - Mallory Powell Social Services Campus Improvements, o Directions for Living -Exterior Safety and Security Improvements and Elevator Improvements with ADA Compliance Page 4 City of Clearwater City Council Meeting Minutes December 19, 2023 o St. Vincent de Paul - Facility Rehabilitation Phase 2 and Emergency Roof Rehabilitation, o R'Club Child Care, Inc. - Breeden Early Learning Academy Renovations, including Painting Improvements; and Gateway Early Learning Academy Painting Improvements o The Kimberly Home, Inc. - Rehabilitation of Multi-Unit Residential • Expended $100,718 for operational support for 7 Public Service providers. o GulfCoast Legal Services - Housing-related legal services, o The Arc Tampa Bay, Inc. - Services for adults with intellectual or developmental disabilities o WestCare Gulfcoast-Florida - substance abuse services o Pinellas Opportunity Council's CHORE - Senior services o Homeless Empowerment Program - Emergency Shelter Program o The Kimberly Home, Inc- salary support for Transitional Housing Program, o Intercultural Advocacy Institute -Youth Services Program. • Provided $19,825 for technical assistance services to Hispanic Business Initiative Fund of Florida, Inc. dba Prospera and Tampa Bay Black Business Investment Corporation to assist 19 entrepreneurs and businesses. • Contributed $250,000 through the city's General Fund o Pinellas Safe Harbor -$100,000 o Homeless Emergency Project, Inc. -$50,000 o Homeless Leadership Alliance - $25,000 o Pinellas Hope - $40,000 o Hope Villages of America - $25,000 o The Salvation Army of Upper Pinellas -$10,000 Overall federal, state and local funding assisted 12,624 persons and 168 households. On December 12, 2023, the Neighborhood and Affordable Housing Advisory Board recommended City Council approval of the CAPER as written. The CAPER is due annually to HUD no later than December 31. In response to a question, Economic Development and Housing Assistant Director Chuck Lane said the data provided under the non-homeless special needs category is the number of individuals served by the funded projects. One individual said he chooses to be homeless and he opposed the City's panhandling ban. Vice Mayor Bunker moved to approve the City of Clearwater's Fiscal Year 2022-2023 Consolidated Annual Performance and Evaluation Report (CAPER). The motion was duly seconded and Page 5 City of Clearwater City Council Meeting Minutes December 19, 2023 carried unanimously. 7. Second Readings - Public Hearing 7.1 Adopt Ordinance 9726-23 on second reading, making amendments to the Community Redevelopment Code by amending Appendix C, Downtown District and Development Standards, Division 3. Character District Standards and Division 8. Flexibility. Ordinance 9726-23 was presented and read by title only. Councilmember Teixeira moved to adopt Ordinance 9726-23 on second reading, making amendments to the Community Redevelopment Code by amending Appendix C, Downtown District and Development Standards, Division 3. Character District Standards and Division 8. Flexibility. The motion was duly seconded and upon roll call, the vote was: Ayes: 5 - Mayor Aungst Sr., Vice Mayor Bunker, Councilmember Allbritton, Councilmember Beckman and Councilmember Teixeira 8. Citizens to be heard re items not on the agenda - For purposes of this role, "items pertaining to city business" includes any matter within the Council's or the City Manager's power to act, any matter that the Council previously voted on or discussed at the dais, or any matter discussed by or scheduled to be considered by another governmental entity that affects the operation of the City. Each person who wishes to address the Council shall complete a comment card and submit the card to the City Clerk (right-hand side of dais) before the speaker will be permitted to speak. However, if the speaker has just arrived or decided to speak, the Chair may allow the card to be filled out after speaking. Individuals will limit their comments to a maximum of three minutes. The Mayor shall advise the speaker that their time has expired. If the person remains at the podium, thereby interfering with other persons who may wish to be heard, the speaker's microphone may be turned off, or the Mayor may rule the person out of order in accordance with Rule 15. Rudy Michalek encouraged the City to revisit the idea of implementing a Conflict of Interest statement. Brian Lowack said the marketing efforts by Visit St. Pete Clearwater are only as effective as our partnerships. He said Pinellas County was the number one tourist destination this year. He thanked Mayor Aungst for attending the World Travel Market in London and representing Clearwater with distinction. Janice Metz, Martha Brinsko, Carl Huber, Marilyn Ward, Carol Dumont, Page 6 City of Clearwater City Council Meeting Minutes December 19, 2023 and Cheryl de la Cruz expressed concerns with water quality management, supported the City implementing more rain gardens, and suggested developers be required to implement green infrastructure solutions. Mr. Holuba said he irritates Mayor Aungst. The Council recessed from 6:36 p.m. to 6:37 p.m. Carl Heisenbaum said respect is not given but earned. 9. City Manager Reports 9.1 Authorize a purchase order to Ten-8 Fire Equipment Inc of Bradenton FL, for the purchase of a new Heavy Duty Pierce Velocity Heavy Rescue in the amount of $1,714,451.95 pursuant to Clearwater Code of Ordinances Section 2.563(1)(c), Piggyback, and Section 2.563(1)(d), Impractical to bid; declare G3264 surplus effective upon receipt of the purchased vehicle and authorize disposal at auction in accordance with Clearwater Code of Ordinances Section 2.622 or authorize trade-in in accordance with Section 2.624, whichever is deemed to be in the City's best interest, and authorize the appropriate officials to execute same. Clearwater Fire and Rescue is requesting authorization to purchase a Heavy-Duty Pierce Velocity Heavy Rescue to replace Squad 51. Of the total amount, $753,751.00 is a piggyback from the Florida Sheriff's Association, Contract FSA23-VEF17.0, Fire & Rescue Vehicles, Boats & Equipment, valid through March 31, 2025. The piggyback purchase is for a basic model. There are additional options added which total $960,700.95 ($1,014,440.95 less rebate of$53,740.00 discount). The additional options are impractical to bid due to delay in receipt of vehicle, possible void of warranty for after-market equipment, manufacturer delay in receiving parts, etc. The basic model identified in the FSA contract does not provide for elements that fulfill Clearwater Fire & Rescue's Squad 51 mission and capabilities. The additional options selected are specific to the squad, its technical rescue capabilities, and urban fire department response to include the following: larger compartments, heavier duty chassis, heavier duty drive train, air compressor, emergency lighting, etc. The additional options for this basic model coincide with the current apparatus that our City mechanics are familiar with and trained on. Additionally, the discount we are being offered would no longer be available. All optional pricing is vetted through the FSA contract and are priced at below Manufacturer Suggested Retail Price (MSRP) per section 2.13 of the contract agreement. Upon receipt of the new vehicle, G3965 purchased in 2013 will move to reserves and reserve unit G3264 purchased in 2005 will be retired. Page 7 City of Clearwater City Council Meeting Minutes December 19, 2023 Squad 51 is a heavy rescue apparatus and responds to every working fire, every technical rescue, and each extrication call, including every second alarm motor vehicle accident. The Department has determined the Heavy-Duty Pierce Velocity Heavy Rescue built by Pierce Manufacturing meets the operational needs of the Department. The Pierce squad is the City of Clearwater Fire & Rescue Department standard for the purpose of training and maintenance. Custom components have been added to meet the needs of the fire district and surrounding municipalities. A heavy-duty velocity rescue squad provides exceptional storage capabilities and increased operational functionality. This purchase will up-grade the abilities of the apparatus it replaces. The City will be reimbursed by the County for a portion of the purchase, approximately 12%, as the vehicle will support fire operations in the unincorporated areas of the Clearwater Fire District. Estimated annual operating costs in the department's annual operating budget include fuel and routine garage charges for operating the new vehicle. Garage charges on the new vehicle are expected to be less than on the replaced vehicle. Early ordering of this apparatus is necessary due to the estimated three-year build time. We will work with the vendor to ensure receipt of apparatus is after October 2026 as funds are budgeted in fiscal year 2026/27. APPROPRIATION CODE AND AMOUNT: Funding (General Fund revenues and Pinellas County Reimbursement revenues) is planned in the 6-year Capital Improvement Program budgeted in fiscal year 2026/27 project C27FD2, Fire Squad Unit Replacement. STRATEGIC PRIORITY: 1.4 Foster safe and healthy communities in Clearwater through first-class public safety and emergency response services. Councilmember Allbritton moved to authorize a purchase order to Ten-8 Fire Equipment Inc of Bradenton FL, for the purchase of a new Heavy Duty Pierce Velocity Heavy Rescue in the amount of $1,714,451.95 pursuant to Clearwater Code of Ordinances Section 2.563(1)(c), Piggyback, and Section 2.563(1)(d), Impractical to bid; declare G3264 surplus effective upon receipt of the purchased vehicle and authorize disposal at auction in accordance with Clearwater Code of Ordinances Section 2.622 or authorize trade-in in accordance with Section 2.624, whichever is Page 8 City of Clearwater City Council Meeting Minutes December 19, 2023 deemed to be in the City's best interest, and authorize the appropriate officials to execute same. The motion was duly seconded and carried unanimously. 9.2 Approve changes to the Clearwater Gas System utility rates to become effective for all gas bills and services rendered on or after February 1, 2024 and pass Ordinance 9739-23 on first reading. Raftelis has completed a Natural Gas Rate Study for the Clearwater Gas System (CGS). The Study includes a projection of CGS' financial position through fiscal year 2028 and a cost of service analysis to evaluate the cost responsibility for each of the various classes of customers served. Based on the results of the Study, CGS' current revenues are adequate to fund the test year revenue requirements through fiscal year 2025 and do not recommend increasing at this time. However, Raftelis has recommended cost allocations adjustments within the existing rate riders. Key recommendations in the study and ordinance are: • Shift the cost of the annual Dividend transfer payment, in the amount of$1.7 million, from the Purchased Gas Adjustment (PGA), Energy Conservation Adjustment (ECA) and Regulatory Imposition Adjustment (RIA) to the Non-Fuel energy charge (NFE). Historically the PGA, ECA and RIA have recovered the costs of the Dividend payment. Raftelis has recommend this move to the NFE rate class, equating to seven cents per therm. o Decrease PGA approximately 5.6 cents per therm and increase NFE by same o Decrease ECA approximately 0.8 cents per therm and increase NFE by same o Decrease RIA approximately 0.6 cents per therm and increase NFE by same • Reset the Usage and Inflation (UTA) rate rider to zero cents per therm and move these costs to the NFE rate, resulting in an increase of five cents per therm. • Overall, this results in a 12 cent per therm increase to the NFE rate and a collective decrease of 12 cents per therm across the above rate riders. • Make certain wording clarifications in the ordinances to better reflect operating policies and responsibilities. • Changes to the Miscellaneous Gas Charges to increase revenue on retail service functions (i.e., Appliance Repair, Installation of pipe, meter relocations, etc...) • No changes to the Propane rates Page 9 City of Clearwater City Council Meeting Minutes December 19, 2023 CGS will engage a consultant in FY26 to review the rates and decide how to fund future fiscal years to maintain the minimum 180-day reserve requirement throughout the five-year forecast period. STRATEGIC PRIORITY: This agenda item supports the City of Clearwater Strategic Plan, High Performing Government, section #1.1,1.2 and 1.4. Ordinance 9739-23 was presented and read by title only. Councilmember Beckman moved to approve changes to the Clearwater Gas System utility rates to become effective for all gas bills and services rendered on or after February 1, 2024 and pass Ordinance 9739-23 on first reading. The motion was duly seconded and upon roll call, the vote was: Ayes: 5 - Mayor Aungst Sr., Vice Mayor Bunker, Councilmember Allbritton, Councilmember Beckman and Councilmember Teixeira 9.3 Approve the First Amendment to the Collective Bargaining Agreement as negotiated between the City of Clearwater and Communication Workers of America, Local 3179 (CWA) for Fiscal Year 2023/2024 and authorize the appropriate officials to execute same. The collective bargaining agreement between the City of Clearwater and CWA covers the period October 1, 2023 through September 30, 2026. In November 2023, the parties mutually agreed to reopen the CBA for the purpose of discussing the implementation of the Evergreen Solutions Classification and Compensation Study. The parties reached a tentative agreement on December 5, 2023. The first amendment was ratified by the CWA bargaining unit on December 7, 2023 by a vote of 311 (yes) to 11 (no). A summary of the changes are as follows: All CWA employees will receive a 1.5% general wage increase to base pay. Employees may also receive a pay adjustment based on a calculation of hybrid years of service with the City as of January 1, 2024. The pay adjustment is based on a 25-year parity, meaning the employee is expected to take 25 years to move from the minimum to the maximum of their pay range. Midpoint base compensation for CWA employees will now be in the 75th percentile of the market, which is comprised of newly established comparators. Page 10 City of Clearwater City Council Meeting Minutes December 19, 2023 Salary adjustments will be capped at $20,000. Elimination of some types of certification pay. The changes will be effective on the payroll period that includes January 1, 2024. APPROPRIATION CODE AND AMOUNT: Approved at Council Meeting on December 7, 2023. STRATEGIC PRIORITY: Superior Public Service. Promote a Diverse and Talented Workforce through Competitive Opportunity, Employee Wellness, and Rewarding Career Growth. 5.1 Attract and retain top-quality personnel through the maintenance of a competitive compensation program. One individual spoke in support and questioned if the agreement was ratified by the CWA members before or after Council's approval. Vice Mayor Bunker moved to approve the First Amendment to the Collective Bargaining Agreement as negotiated between the City of Clearwater and Communication Workers of America, Local 3179 (CWA) for Fiscal Year 2023/2024 and authorize the appropriate officials to execute same. The motion was duly seconded and carried unanimously. 9.4 Approve an agreement between Aquatic Informatics, located in Vancouver, BC, and the City of Clearwater Public Utilities for the purpose of using Linko software for tracking of fat, oil, and grease removed from the system's wastewater from January 1, 2024 through December 31, 2024, in the amount of$21,074.00 and authorize the appropriate officials to execute same. City of Clearwater Public Utilities Industrial Pretreatment Program (IPP) uses software to track Fat, Oil, and Grease from cradle to grave. The Industrial Pretreatment Program maintains, and tracks compliance of industrial and commercial customers as required by the Clean Water Act. To fulfill this requirement, IPP purchases and uses LINKO CTS, LINKO FOG and POM Portal software applications. This is the only record keeping database currently used by the IPP. While this purchase is under the threshold, the vendor is requiring an indemnity that would require city council approval. APPROPRIATION CODE AND AMOUNT: Funds are available in cost code 530300 Other Contractual Services. Page 11 City of Clearwater City Council Meeting Minutes December 19, 2023 STRATEGIC PRIORITY: In furtherance of the Council's Strategic Plan to achieve High Performing Government by maintaining public infrastructure through systematic management efforts, approval for an agreement is requested. In addition, utilizing Linko software to track Fats, Oils, and Grease allows for Environmental Stewardship, Superior Public Service, and Community Well-being. In response to a concern, the City Attorney said indemnifications come up when a party is named liable to a third party. For instance, if Aquatic Informatics was sued by someone else as a result of this contract, the City would be required to defend and pay costs Aquatic Informatics incurs in defense of that claim. He said indemnification is a council decision,- the ecision,the city attorney or the city manager cannot approve it. Councilmember Teixeira moved to approve an agreement between Aquatic Informatics, located in Vancouver, BC, and the City of Clearwater Public Utilities for the purpose of using Linko software for tracking of fat, oil, and grease removed from the system's wastewater from January 1, 2024 through December 31, 2024, in the amount of$21,074.00 and authorize the appropriate officials to execute same. The motion was duly seconded and carried unanimously. 9.5 Approve the Air Rights easement grant from the City of Clearwater to the connecting property owner's Clearmar, LLC, and Triprop Clearwater, LLC, for the development of an elevated pedestrian bridge linking their respective South Gulfview properties, and to further provide responsibilities for the development, installation, insurability, and required maintenance of said aerial pedestrian bridge as located in Clearwater, Florida and authorize the appropriate officials to execute same. This aerial bridge development clearly shows the commitment of the City of Clearwater to enhance and support this property's future development. Exhibits (A, B, C, D, E) further support and define the affected properties. A Florida-licensed professional engineer shall conduct required routine inspections of said bridge. Said bridge rests per FDOT regulations 17 feet above ground level with dimensions of 206.79 x 15.59 feet. City staff has reviewed and approved this request. STRATEGIC PRIORITY: 1.5 Embrace a culture of innovation that drives continuous improvement and Page 12 City of Clearwater City Council Meeting Minutes December 19, 2023 successfully serves all our customers. One individual spoke in support. Councilmember Allbritton moved to approve the Air Rights easement grant from the City of Clearwater to the connecting property owner's Clearmar, LLC, and Triprop Clearwater, LLC, for the development of an elevated pedestrian bridge linking their respective South Gulfview properties, and to further provide responsibilities for the development, installation, insurability, and required maintenance of said aerial pedestrian bridge as located in Clearwater, Florida and authorize the appropriate officials to execute same. The motion was duly seconded and carried unanimously. 9.6 Amend City Council Policies 2-21, Special Events Fee, and establish City Council Policy 5-9: Taxation of Fringe Benefits Provided to City Employees, Former Employees, and Elected Officials. Staff is requesting to amend the following policies as follows: • Policy 2-21: Special Events Fee. The Special Events Committee will review applications for use of City beaches, sidewalks, outdoor recreation open space and rights-of-way. Sponsoring organizations will be responsible for the costs of all City services needed in conjunction with the events unless they are City sponsored or co-sponsored events. The City Council may waive all or a portion of fees and related charges for City sponsored or co-sponsored events, including, but not limited to Jazz Holiday, July 4th, Turkey Trot, and Martin Luther King, Jr. Celebration. There shall be an annual review of City sponsored/co-sponsored events during the budget process. An agenda item confirming co-sponsorship and waiver of fees for those events (greater than $20,000, and a lump sum amount to fund the "Special Events Assistance Program" for events less than $20,000), to be submitted in the budget will be brought for City Council consideration and acceptance by June of each calendar year. All items accepted by the Council are then to be included in the appropriate department's budget. Only after the event item is passed as part of the approved budget is the event item considered to be funded. All city department funding and support for sponsored or co-sponsored special events will be approved through the special event process. Soliciting for additional funding or support from individual city departments outside of this policy will not be allowed. In the event additional monies are requested beyond what is included in the approved budget, City Council approval will be needed before said additional Page 13 City of Clearwater City Council Meeting Minutes December 19, 2023 funds are appropriated. Staff is requesting to establish Policy 5-9, Taxation of Fringe Benefits Provided to City Employees, Former Employees, and Elected Officials: It is a policy of the City Council to report to the Internal Revenue Service, and to withhold appropriate taxes relating to, benefits provided to employees that are in the nature of compensation. The following guidance is provided by to assist City employees and departments in understanding the tax treatment of various fringe benefits, as well as the reporting and withholding rules that the City must follow as the employer. The City cannot give personal tax advice. For specific concerns/questions relative to an individual tax situation, employees should consult their personal tax accountant or advisor. Guidance In general, a fringe benefit is any property or service that an employee (including certain independent contractors) receives in lieu of, or in addition to, regular compensation. Fringe benefits can take many forms and this policy does not address whether or not a City employee is eligible to receive a particular fringe benefit. Examples of fringe benefits include (but are not limited to) such items as gift certificates, tickets to sporting, theater, or recreational events, certain club memberships, spouse/companion travel, automobiles, housing, meals, awards or prizes. References herein to the Internal Revenue Code (IRC) and Treasury Regulations (Reg.) are provided, along with other IRS guidance that may be helpful. However, the guidance is not intended to be all-inclusive. For new or unique situations, please contact fthe Human Resources Officel to ensure that the appropriate tax treatment is applied. It is the employee's responsibility to determine his or her obligation to report and pay income taxes. General Rule Generally, all fringe benefits are taxable, unless excluded by law. For a fringe benefit to be taxable, it need not be furnished directly to the employee by the City, as long as the benefit is provided in connection with the performance of services for the City. A fringe benefit may be taxable to a person even though the person did not actually receive it. Similarly, a fringe benefit that is not provided directly by the City, but by a third party will be subject to tax reporting by the City if the benefit was compensatory in nature or was provided through an arrangement with the City. For example, tickets provided directly by a third party through an arrangement with the City are considered compensation provided by the City. Amount of Income The amount of income that is taxable to the employee as a fringe benefit is its fair market value (FMV), rather than the cost to the City or the relative value to the employee. The FMV is the amount an individual would have to pay a third party in an arm's-length transaction to buy or lease the benefit. Tax Withholding and Reporting Taxable fringe benefits for employees will be reported as taxable wages on IRS Form W-2. Most taxable fringe benefits are Page 14 City of Clearwater City Council Meeting Minutes December 19, 2023 subject to federal income tax withholding, as well as social security and Medicare taxes. The tax withholding on fringe benefits may be spread over multiple pay periods during the tax year. Benefits provided in the last two months of the year, may have taxation carried into the following year. Taxable fringe benefits for non-employee independent contractors are not subject to tax withholding, but may be reportable on IRS Form 1099-MISC. Compliance with Information Requests Due to the many types and methods of providing fringe benefits, an important aspect of tax compliance is the tracking of fringe benefits as they occur. Specific processes may apply to certain fringe benefits, as discussed separately. Employees are expected to comply with any procedures or requests for information with respect to the benefit being provided. Exclusions from Taxation Not all fringe benefits are taxable or not taxable in all circumstances. Often, the nature of the activity, the specific use of the benefit, and the role of the individual employee determine whether a benefit is taxable or not taxable in a specific situation. IRC � 132 provides four general provisions that may apply to exclude fringe benefits from taxation. See below for a brief description of each. Working Condition Fringe Benefit Exclusion - IRC � 132(d); Reg. � 1.132-5 Working condition fringe benefits are generally defined as any property or services provided by the City that, if paid by the employee directly, would be deductible as a trade or business expense under IRC �� 162 or 167. Thus, if the employee were being asked to attend or expected to attend an event relevant to his or her role with the City or purchase an item that would otherwise constitute an ordinary and necessary business expense relating to their position with the City, then the benefit may be considered a working condition fringe benefit. This answer may differ based on the role of the employee with the City. The value of a working condition fringe benefit is excludable from an employee's income. To be excludable as a working condition fringe benefit, all of the following must apply: • the benefit must relate to the employer's business, • the employee would have been entitled to an income tax deduction if expense had been paid personally, and • the business use must be substantiated with records. For purposes of the working condition fringe benefit exclusion, the following are considered "employees": Reg. � 1.132-1(b)(2) and � 1.132-5(r) • Current employees • Independent contractors • Volunteers Page 15 City of Clearwater City Council Meeting Minutes December 19, 2023 De Minimis Fringe Exclusion - IRC � 132(e); Req. � 1.132-6 A fringe benefit qualifies for exclusion as a de minimis (minimal) fringe benefit if value and frequency with which the benefit is provided are low enough such that accounting for the benefit is unreasonable or administratively impractical. The conceptual basis of the de minimis exclusion is not only that the benefit is small, but that it is administratively impractical to track. This is why cash or cash equivalents (e.g., MotivateMe redemption gift cards) of any amount are never considered a de minimis fringe benefit. Reg. � 1.132-6 provides the following examples of items that may be excludable as de minimis, if they are infrequent and not routine, include: • occasional coffee, soft drinks and snack items furnished to employees • occasional parties, group meals, or picnics for employees and their guests • occasional theater or sporting event tickets (not season tickets) • traditional holiday gifts of property (not cash) with a low fair market value • flowers, fruit, books, or similar items provided under special circumstances Reg. � 1.132-6 provides the following examples of fringe benefits that are not excludable as de minimis: • season tickets to sporting or theatrical events • commuting use of an employer-provided automobile more than one day a month • membership in a private country club • use of employer-owned or leased facilities (such as an apartment, hunting lodge, boat, etc.) for a weekend • Cash or cash equivalents (gift certificates, gift cards, etc.) do NOT qualify as de minimis, no matter how small the amount. For purposes of the de minimis exclusion, the term "employee" means any recipient of a fringe benefit. Reg. X1.132-1(b)(4) No-Additional-Cost Service Exclusion - IRC �132(b); Reg. X1.132-2 A free or reduced charge service provided to employees is excludable from income as a no-additional-cost service if: • the service is offered for sale to customers in the ordinary course of the City's business, and • the City does not incur substantial additional expense, including foregone revenue, in providing the service to the employee. This means that the service is being provided at an excess capacity, and the use by an employee does not displace other customers. For purposes of the no-additional-cost services exclusion, the term "employee" includes the following: Reg. §1.132-1(b)(1) • a current employee • the employee's spouse • the employee's dependent child Page 16 City of Clearwater City Council Meeting Minutes December 19, 2023 • a former employee who retired or left on disability • a widow(er) of an individual who died while employed No-additional-cost benefits made available only to highly compensated employees are not excludable. Reg. X1.132-8 Qualified Employee Discount Exclusion - IRC �132(c); Reg. X1.132-3 An employee is not required to include in gross income any qualified discount received from the City on property or services that the City offers for sale to customers in the ordinary course of business, as long as the discount does not exceed: • In the case of services, 20% of the price at which a service is offered to customers • In the case of property, the gross profit percentage multiplied by the price at which property is offered to customers in the ordinary course of business. This means that the property can't be discounted below cost. Any excess discount would be treated as taxable income. For purposes of the qualified employee discount exclusion, the term "employee" includes the following: Reg. §1.132-1(b)(1) • a current employee • the employee's spouse • the employee's dependent child • a former employee who retired or left on disability • a widow(er) of an individual who died while employed To qualify for exclusion, the discount must not discriminate in favor of highly compensated employees. Reg. §1.132-3(a)(6) One individual spoke in support of Policy 5-9. In response to questions, the City Attorney the policy addressing the taxation of fringe benefits was suggested by outside counsel and ensures the City is complying with IRS rules. The City Manager said the policy regarding special events is a result of several conversations regarding funding and application process. She said the special events policy clarifies the application process, making it transparent to interested parties. Parks and Recreation Director Art Kader said 10% of the requested budgeted funds will be held each quarter to ensure it is available for applicants. Councilmember Beckman moved to amend City Council Policies 2-21, Special Events Fee, and establish City Council Policy 5-9: Taxation of Fringe Benefits Provided to City Employees, Former Employees, and Elected Officials. The motion was duly seconded and carried unanimously. 9.7 Council Discussion of the Use of Shipping Containers On Cleveland Street. Page 17 City of Clearwater City Council Meeting Minutes December 19, 2023 City Council directed staff to study the possibility of using shipping containers on Cleveland Street. The Planning and Development Department conducted research on the use of shipping containers within public rights-of-way and had discussions with multiple city departments to determine the feasibility of this concept. Staff will present the findings of the research, as options for consideration. Planning and Development Director Gina Clayton provided a PowerPoint presentation. In response to questions, Ms. Clayton said the city charter restricts commercial development in Coachman Park. The City Attorney said, to avoid litigation, the installation of parklets or shipping container should not impede the access to a business owner's property. Ms. Clayton said if generators are prohibited, the City will have to extend the electrical and decide who will pay for the electricity. Discussion ensued with support expressed that future discussions consider parklet installations. It was suggested that staff investigate sustainable vending trucks. Assistant City Manager Michael Delk said staff will come back with program design, aesthetics, ancillary support options, and program management. He said he will work with Planning and Development staff to determine how the next steps can be managed within their existing work plan. In response to a suggestion, the City Attorney said the use of CRA funds are restrictive. CRA funds may be used for fixed real estate improvements. He said it will be difficult to use CRA funds for mobile installations. CRA funds could be used to add public restrooms to the Garden Street parking garage. The Council recessed from 7:55 p.m. to 8:04 p.m. 10. City Attorney Reports 10.1 Create Council Rule 16 requiring measurable annual goals for the City Manager and City Attorney and adopt Resolution 23-19. Page 18 City of Clearwater City Council Meeting Minutes December 19, 2023 Section 2.01(c)(1) of the City Charter requires the City Council to present a report on the evaluation of the performance of the City Manager and the City Attorney each October. However, neither the City Charter nor city ordinances describe the format in which that report should be made, or the standards against which that report should be measured, and the lack of definition tends to produce a system in which individual councilmembers create individual goals for the City Manager and City Attorney. Because individual Councilmembers' goals may be incompatible with the goals of other Councilmembers or require the commitment of time and resources that other Councilmembers feel are best devoted elsewhere, and due to Florida's Sunshine Law, individual Councilmembers have no mechanism to discuss official business with each other and reach consensus outside of a publicly noticed meeting. The City's success in accomplishing its strategic objectives depends on a unity of purpose and consistent strategy, and it is in the City's best interest to have clear measurable goals for the City Manager and the City Attorney. STRATEGIC PRIORITY: This agenda item promotes the strategic priorities of high performing government and superior public service. In response to questions, the City Attorney said he could identify SMART goals but clients make the decision, not attorneys. The City Manager said the strategic plan is longer than one year but staff is utilizing the plan to budget annually. Two individuals spoke in support. Resolution 23-19 was presented and read by title only. Councilmember Teixeira moved to create Council Rule 16 requiring measurable annual goals for the City Manager and City Attorney and adopt Resolution 23-19. The motion was duly seconded and upon roll call, the vote was: Ayes: 5 - Mayor Aungst Sr., Vice Mayor Bunker, Councilmember Allbritton, Councilmember Beckman and Councilmember Teixeira 10.2Adopt Resolution 23-20 regarding PSTA local bill. Page 19 City of Clearwater City Council Meeting Minutes December 19, 2023 At a recent Council meeting, Councilmember Allbritton requested a resolution opposing a local bill that proposes to restructure PSTA's governing board. A majority of the Council has agreed to consider this request. As directed, the City Attorney has created a draft resolution for Council's consideration. One individual spoke in support. Resolution 23-20 was presented and read by title only. Councilmember Allbritton moved to adopt Resolution 23-20 regarding PSTA local bill. The motion was duly seconded and upon roll call, the vote was: Ayes: 5 - Mayor Aungst Sr., Vice Mayor Bunker, Councilmember Allbritton, Councilmember Beckman and Councilmember Teixeira 10.3Downtown Development Board. Based on feedback from House leadership, the City Attorney is seeking guidance from the City Council regarding desired next steps in downtown strategic alignment. The City Attorney said Florida House of Representatives staff have opined that the City does not need to pursue the local bill in order to reshape the Downtown Development Board as the City has the authority to do so via ordinance. He said Council has three options: 1) direct staff to amend the Downtown Development Board (DDB) ordinance and appoint the City Council to serve as the DDB or appoint private citizens to serve as the DDB, 2) continue working with the DDB; no changes implemented, or 3) divorce the CRA and direct CRA staff to stop participating with the DDB, effective at the expiration of the current interlocal agreement. The City Attorney said there may be risk of litigation if Option 1 is pursued. In Option 3, the tax increment refunded by the CRA to the DDB would no longer be refunded. He said the use of CRA funds are more restrictive than DDB funds and certain current items would not be funded if the City pursues Option 3. Four individuals spoke in support of restructuring the DDB. One individual spoke in opposition. Discussion ensued with support expressed to pursue Option 1. Page 20 City of Clearwater City Council Meeting Minutes December 19, 2023 Councilmember Teixeira move to direct staff to amend the ordinance to empower the City Council to sit as the DDB or appoint members of the public. The motion was duly seconded and carried unanimously. 10.4Approve agreement and pre-construction phase proposal for Construction Manager at Risk (CMAR) services with Ajax Building Company, LLC of Midway, FL, for the City Hall and MSB Renovation Project (22-0019-EN) in the amount of$379,965.00 pursuant to Request for Qualifications (RFQ) 59-23 and authorize the appropriate officials to execute same. With an aging City Hall, constructed in 1964, and a city that has changed considerably since 1964, the City has been investigating the need for upgraded infrastructure. The need has become more pressing in recent years, as asbestos and structural challenges forced the City to vacate the old City Hall. The building has since been demolished, and the site is slated for private redevelopment. In September 2022, pursuant to RFQ 24-22, the City Council approved Wannemacher Jensen Architects (WJA) to design a new facility. In June 2023, WJA presented the City Council with three options. The Council unanimously selected the site plan that combines a renovation of the City's existing municipal services building (MSB) with a new building located on the city-owned parcel immediately south of MSB. WJA referred to this site plan as Option #2. This site plan is estimated to save approximately $31 million compared with the cost of a new stand-alone facility that would have replaced the MSB. On November 16, 2023, Council approved Broaddus and Associates to provide Owner's Representative services on the project. Broaddus is currently assisting with the CMAR agreement negotiations and progression of city hall design documents and stakeholder feedback. Following a robust and competitive procurement process (RFQ59-23), staff recommends that the Council approve Ajax Building Company (AJAX) as the CMAR for this project due to their experience delivering successful projects with the City of Clearwater, their superior qualifications, and overall project understanding, cost control, and management. AJAX brings extensive experience delivering projects within the City of Clearwater spanning the full lifecycle of construction - starting with site evaluations and preconstruction through commissioning, close-out, and warranty. They are committed to streamlining the decision-making process, maintaining transparency, and efficiently resolving any conflicts that may arise during design and construction. The City is working with WJA on design and anticipates approximately 18 Page 21 City of Clearwater City Council Meeting Minutes December 19, 2023 months of construction with anticipated design completed by May 2024 and construction completed by Q3 of 2026. The team anticipates successfully negotiating multiple Guaranteed Maximum Prices (GMPs) with Ajax for various phases of the project. The first GMPs will be presented to Council for approval by early March. APPROPRIATION CODE AND AMOUNT: ENGF220001-CONS-PROSVC $269,360 ENGF230001-CONS-PROSVC $110,605 Funds are available in capital improvement projects in amounts of$269,360 ENGF220001, City Hall, and $110,605 ENGF230001, Municipal Services Building Renovations to fund the proposal. STRATEGIC PRIORITY: To further Council's Strategic Plan to achieve High Performing Government, Environmental Stewardship and Superior Public Service with the design and construction of a LEED certified innovative facility, creating a campus where the City will provide efficient services to its residents and the public. Councilmember Allbritton moved to approve agreement and pre-construction phase proposal for Construction Manager at Risk (CMAR) services with Ajax Building Company, LLC of Midway, FL, for the City Hall and MSB Renovation Project (22-0019-EN) in the amount of$379,965.00 pursuant to Request for Qualifications (RFQ) 59-23 and authorize the appropriate officials to execute same. The motion was duly seconded and carried unanimously. 11. Other Council Action 11.1 Discuss public use of The Landings - Councilmember Beckman Councilmember Beckman said she requested the discussion item because she was concerned that the zoning for The Landings could be changed without referendum. The City Attorney said the city charter allows the City to rezone the property, which would require the City to go through the full rezoning process, in a way that would allow the City, for its own use, to utilize the property for a municipal complex or building. The city charter says the City cannot sell, lease, or transfer any Open Space/Recreation zoned land without approval via a referendum. He said if the City Council wants Page 22 City of Clearwater City Council Meeting Minutes December 19, 2023 to rezone a property, the City would need to go through the rezoning process and the rezoning will need to be consistent with the comprehensive plan. Assistant City Manager Daniel Slaughter said the golf course is interested in making some capital improvements only if the lease is extended 30 years. Staff is in the beginning phases and researching what is possible on the property. The City Manager said staff will come back to Council when the idea it has been fully vetted. 12. Closing comments by Councilmembers (limited to 3 minutes) Councilmember Allbritton reported some noteworthy accomplishments from Forward Pinellas. He wished all a Merry Christmas and safe holiday. Councilmember Teixeira wished all a Merry Christmas, Happy Holidays, and a prosperous new year. Vice Mayor Bunker said it is a busy time of year for everyone and it has been a delight to attend so many holiday events. He wished all a Happy Holidays. Councilmember Beckman thanked staff, CRA and the neighborhood partners for all the holiday activities. She requested Council to consider an ordinance requiring developers to have rain gardens or rain mitigation on their properties. 13. Closing Comments by Mayor The Mayor said it was a great year and everyone came through some obstacles and hurdles. He said it has been a pleasure to serve with Council and work with staff. He wished all a Merry Christman, Happy Holidays and a prosperous new year. 14. Adjourn The meeting adjourned at 9:43 p.m. City of Clearwater