The Pendulum, April 28, 2021 Edition

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THE PENDULUM

Wednesday, April 28, 2021 Volume 50, Edition 27 Elon, North Carolina

EXEMPTION:

town relies on sales due to tax-exempt properties

Like other college towns across the country, the Town of Elon is dependent upon sales tax revenue as a major source of profit, whereas most towns and cities rely on property tax to fund operations.

CLARE GRANT | PHOTO EDITOR

The largest portion of the Town of Elon’s budget comes from sales tax revenue due to the lack of property tax from large non-profits like Elon University and Twin Lakes Retirement Community Mackenzie Wilkes | Executive Director | @macwilkes

A

CUP OF COFFEE FROM Oak House. A tank of gas from Circle K. While fulltime residents and students alike use water to take showers and sidewalks to cross town, the sales tax from shopping locally is largely where students’ financial support ends. While most municipalities fund their operations with a healthy mixture of sales taxes and property taxes, college towns such as the

Town of Elon often must rely much more heavily on sales tax revenue since their largest property owner — the university — is tax exempt. “There’s pros and cons with the higher reliance on sales tax. If your economy goes down, sales go down, you can be in a crunch, whereas with property tax, that’s pretty consistent year to year,” Town Manager Richard Roedner said. That was the fear when the

town of Elon created its budget for the 2020-21 fiscal year with the expectation that sales tax revenue would be down because of the coronavirus pandemic. To the town’s surprise, sales tax revenue wasn’t down, actually coming in at $700,000, or about 25%, above expectations. But that doesn’t stop the town’s dependence on sales tax as a major source of revenue.

See EXEMPT | pg. 4

Taking a recess, how Elon Law adapted to a hybrid learning environment Students and faculty reflect on the challenges and advantages of virtual learning, mentoring and bar exams Jacob Kisamore

Elon News Network | @jacob_kisamore

Elon Law student Ayowunmi Kuforiji only brought two weeks’ worth of clothes when she returned home to Dover, Delaware for spring break in March 2020. She packed light for the trip, expecting to relax briefly with family and return to Greensboro

to complete the final trimester of her first year. However, as COVID-19 cases begin to rise across the country, Elon Law announced it would wait two additional weeks before having students return. Soon after, the school announced the spring trimester would take place virtually. Elon Law has faced many challenges in its transition to an online learning environment, including switching classes to a hybrid model, preparing students for a virtual bar exam and making adjustments to its student mentor program. JACOB KISAMORE | STAFF PHOTOGRAPHER

See ELON LAW | pg. 6

Along with his role as a student mentor at Elon Law, second-year student Daniel Esposito also serves as a teaching assistant, admissions ambassador and research assistant.

NEWS • PAGE 8

LIFESTYLE • PAGE 11

SPORTS • PAGE 16

A Q&A with

Hair salon maintains customer

Women’s soccer heads to

Elon’s Arborists

service during pandemic

NCAA tournament


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