One of the revenue sources she has been working on is the village's share of the county sales tax and after months of getting nowhere, it looks like her persistence may pay off.

Last week, the county board of representatives voted to increase the county sales tax from three to four percent - which, when coupled with the state's four percent, means cash registers will ring up eight cents in sales tax for every dollar spent.

Before the vote, Waller told county representatives that she was concerned about how the county allotted portions of the millions of dollars it collects each year. It is her belief that Cooperstown and its thriving tourism account for a healthy share of the revenue - certainly beyond what the village receives.

Currently, the county keeps 76 percent of the sales tax; the city of Oneonta gets 12 percent and the remaining 34 towns and villages in the county, including Cooperstown, share a portion of the last 12 percent.

In 2002, the county retained $15.4 million; the city of Oneonta received $2.4 million and the towns and villages shared $2.4 million.

The allocation formula dates to 1991 - the last time the county raised the sales tax. It came about after the city of Oneonta voted to establish its own three percent sales tax, but before that could take effect, the county and city negotiated the sales tax revenue sharing agreement that is still in effect today.

The 12 percent split among towns and villages is based on the assessed value of property in each municipality.

County board chairman Carl Higgins said this week that the details of the revenue sharing agreement have dimmed over the past 12 years. Because of difficulties tracking where sales tax is generated, the agreement was based on generalities and assumptions. He did comment that at the time of the negotiations, the city may have been "more productive in generating sales tax."

Waller is right to call attention to the allocation of sales tax and that Cooperstown can certainly make a case as to why it should have a greater share.

And a lot has changed in Oneonta with the loss of some major retailers and the gravitation of many businesses to Southside in the town of Oneonta.

Based on last year's total, the county can expect to collect an additional $6.75 million from the extra percent they approved last week.

Higgins said that he, county treasurer Theodora Moore and the budget ways and means committee are currently looking at the distribution of sales tax revenue.

"We are reviewing the generation of sales tax and looking at the formula to see if there needs to be some readjustment of those figures," he said.

With the expectation of millions in new revenue, it is important that the county review look closely at where the sales tax is generated and be willing to recognize the budgetary needs of all municipalities, not just those of the county.