The needs assessment is called the town budget. The town council decides what the priorities are and budgets for them. Any additional tax is really a user fee. Basically, a population says " we are unable to provide a needed service within the budget and have to raise additional monies". A town then figures out a way to charge for a service. Usually these fees are not used for the operating budget but for capital expenses. So you can raise money outside the tax base for a road but not for salaries. Now this may be different in Belize but I doubt it is very different. The question is how to develop a fee system for the service of the police department. Maybe there could be user fees for some other capital budget items with any surplus within the budget going towards police. One certainly does not want to develop a separate agency to act as a police department. It is difficult to fathom how it can be done. Raising taxes sends money in to the black hole. There is still no way to tie it to specific departments.