Early this year, the Sidney City Council learned they had an unexpected budget surplus nearing three-quarters of a million dollars.

The fund, however, is not completely free money. The Cabela's Occupation Tax — one-half cent collected per dollar spent — was collected for “trail projects and beautification projects located within or adjacent to a dedicated Enhanced Employment Area,” according to the memorandum submitted by Economic Development Director Melissa Norgard in the June 8 meeting of the Sidney City Council.

The city council met for a work session on March 24 to discuss th...