WATERLOO - The 1 percent local option sales tax in Black Hawk County is not just for streets.

While voters in Waterloo and Cedar Falls will be heading to the polls Nov. 3 to decide whether the penny sales tax should be extended for another five years to pay entirely for street projects, electors in other cities will find a laundry list of proposed uses for their revenue on the ballots.

La Porte City uses all the money for property tax relief. Hudson can utilize the revenue virtually anywhere in its annual budget. Raymond residents see capital projects built with the sales tax. And many other jurisdictions split the pot across several purposes.

City council members in each of the county's municipalities have approved resolutions setting the ballot language for the tax renewal vote, and were placed on file by the county Board of Supervisors last week. The supervisors have also voted to keep the current ballot language for rural voters, which provides for a 50-50 split between property tax relief and secondary road and bridge construction projects.

Few jurisdictions are asking their citizens to change the use of the sales tax, and many have been utilizing the same ballot language since the tax was first adopted in 1991. The current tax, which generates more than $17 million annually countywide, will expire Dec. 31, 2010, unless voters authorize the extension through 2015.

Unlike previous local option tax votes, when the measure was considered alone during a special election, the tax this year will be held in conjunction with municipal elections for mayors and councils. Given most option tax referendums drew turnouts of about 10 percent while city elections routinely attract 35 percent or more of the electorate, some voters may be seeing the ballots for the first time.

Here's what they'll see.

Waterloo

Waterloo gets more than $9 million annually, which is used to overlay, reconstruct or seal coat existing streets. A change approved by voters in 2005, which remains on the Nov. 3 ballot, allows the sales tax to be used for new street construction if it is matching a state or federal grant. City records show roughly $2.2 million of the $27 million over the past three years has funded new streets.

Cedar Falls

Cedar Falls gets about $4.4 million each year, which is used entirely for the reconstruction, repair and replacement of existing streets and curb, structures and sewer work related to those street repairs.

La Porte City

La Porte City is asking voters to continue allocating all the sales tax for property tax relief.

"In practice, the local option sales tax revenue goes directly into the general fund," said La Porte City Mayor Rick Lubben, noting the $268,000 in sales tax this year was 22.6 percent of the total city budget. "It would be a disaster for any business, or government, to lose nearly a quarter of its anticipated revenue."

Lubben noted the loss of the sales tax would force the City Council to consider cutting services the revenue provided or looking for additional property tax levies to make up the difference.

Hudson

Hudson is proposing to continue allocating the option tax revenue, more than $250,000 last year, to be used in all areas of its city budget.

"We've used it in the past to support a recreational complex, to support construction of the Hudson Fire Department building, to upgrade parks, for street construction and water and sewer projects," said Hudson City Clerk Sandie Deahl. "We use it in the way that best benefits the most people in our community."

Deahl noted the revenue street offsets the need to levy property taxes for the projects and programs the tax supports.

Elk Run Heights

Elk Run Heights received about $120,000 last year for capital improvements and debt reduction for those improvements, which include streets, curbs, bridges, storm and sanitary sewers, buildings, parks and recreational facilities. No changes are proposed on the current ballot.

Raymond

Raymond also is asking to keep using its money, $61,000 last year, for capital projects and debt reduction.

Evansdale

Evansdale is proposing to keep earmarking 30 percent of the revenues for property tax relief; 50 percent for the repair, replacement and creation of street, buildings and facilities and the remaining 20 percent for capital expansion and equipment.

"We're going to leave everything as it has been," said Evansdale Mayor Chad Deutsch, noting he has heard some residents say more should got to property tax relief.

"But the capital goes to buy equipment, and if you're using the money for streets, you're not taxing people for that," he said. "So if we didn't have (the option tax) all of that would have to come out of property tax askings."

Dunkerton

Dunkerton, which gets about $88,000 from the sales tax, is proposing a change in the ballot language to split the tax evenly between property tax relief and capital projects. Currently, 75 percent goes to property tax relief.

"We thought that was a more even split between the money," said Councilwoman Monica Smith. "We do have some big projects going on. We're doing some water tower improvements and we're hoping the get the library built this year. And we have ongoing streets and curb and gutter."

Gilbertville

Gilbertville also is proposing a change from the current language, which earmarks the $90,000 to 50 percent property tax relief, 25 percent streets and 25 percent water relief. Voters will be asked to swap the 25 percent for water projects to cover sewer work instead.

"The city is looking at having to put up a new waste treatment plant," said Deputy City Clerk Brenda Volker. "We've finished putting up the water tower. Things are just different now."

Jesup

Jesup only has a small portion in Black Hawk County and is proposing to split the tax with 60 percent for capital improvements and 40 percent water and wastewater projects. Voters will be casting ballots at the normal city election site in Buchanan County. If the extension passes, Buchanan County will handle any future option tax referendums for the entire city.

Janesville

Janesville also straddles the county line, so Bremer County will be counting the option tax ballots. The language authorizes 100 percent of the revenue to be used for "any lawful purpose."