The Yukon, Oklahoma, public service/reserve fund sales tax was nominated to the 2005 ICMA Annual Awards Program. Faced with decreased revenue and reserves funding (resulting in layoffs in 2003), the city council issued a 3/4 penny sales tax increase to fund employee salaries and a 1/4 penny sales tax increase for the reserve fund. The sales tax increase was accomplished through the cooperative efforts of a non-union group and union group, the first of its kind in Oklahoma history. The sales tax funds are allocated to provide competitive salaries for union and non-union employees, while building up a reserve fund for the community's future.