DELAVAN — After being discussed and tabled at two previous meetings to ensure the full city council could weigh in on the matter, the Delavan City Council voted Sept. 1 to approve a non-home rule municipal retailers occupation tax and non-home rule municipal occupation tax.

The measure passed on a 5-1 vote following discussion among council members about the city’s revenue needs and the potential impact on residents.

First Ward Alderman Joshua Lusher made the motion to approve the tax, and Second Ward Alderman Brent Nafziger seconded the motion.

Voting in favor were Lusher, Nafziger, newly appointed Third Ward Alderman Becky Lowry, First Ward Alderman Levi Birkey and Second Ward Alderman Joe Watts. Third Ward Alderman Linda Slabaugh cast the lone dissenting vote.

During council discussion, Slabaugh said she remained unconvinced that residents supported the proposal.

“I’m just not getting a good feel from my constituents,” Slabaugh noted.

Lusher acknowledged that taxes are rarely popular but said the council had difficult choices to make regarding city finances.

“I hate taxes,” Lusher declared. “But do we charge this or do we raise the water and sewer?”

Lowry argued that the tax would spread the burden beyond Delavan residents alone.

“Not just ... the residents, but anybody who’s coming into town and spending money [would pay this tax],” Lowry stated. “Versus ... trying to offset this with a property tax or something that’s going to affect only the residents.”

The non-home rule municipal retailers occupation tax and non-home rule municipal occupation tax are local sales taxes that may be adopted by municipalities that do not have home rule authority.

The tax is generally applied to qualifying retail sales made within the municipality. Unlike property taxes, which are paid only by local property owners, the sales tax is collected from consumers who make purchases in the community. As a result, visitors and nonresidents who shop in Delavan also contribute revenue through the tax.

Revenue generated through the tax is distributed to the municipality and can be used for general municipal purposes, helping cities fund services and infrastructure without relying solely on property taxes, utility rate increases or other local revenue sources.

The council’s approval marks the culmination of several months of discussion on the issue, with members previously delaying action until all aldermen were present for the vote. The Sept. 1 meeting was the first opportunity for the full council to formally consider and decide the measure.