As the city of Tiffin's 2010 budget takes shape over the coming weeks, so, too, the level of city services takes form.

Despite the level of mechanization - the number of police cars, fire trucks, snowplows and backhoes - city services remain labor intensive. This means the underlying equation is rather simple: money equals people.

Thus, less revenue means fewer personnel. Due to lingering impact of the last recession, a smaller city budget is expected. What that may mean for city employees will vary depending on any concessions made by union workers and use of sewer revenue to pay for certain city positions.

For 2009, police and firefighter unions agreed to concessions in order to avert some layoffs. Members of the unions and city administration met last month to discuss future concessions. Reportedly, they decided a 2010 budget should be finalized before agreeing on specific concessions.

But the revenue side of the equation still is uncertain.

Last year, city council members approved using sewer revenues to pay a third of gross wages for administrative positions and certain public works posts. That allowed the city to retain more positions.

Now, a majority of council members object to a repeat of the so-called sewer splits, this time for 39 percent of the gross wages for selected positions.

That split wouldn't amount to much for the average residential sewer customer. Mayor Jim Boroff said it would cost the typical household about $18. Note, however, not approving the split would not reduce the bills next year.

But, on the city level, the amount would have a significant impact. The split would mean more than $217,000 to the general fund - enough, perhaps, to keep the No. 2 fire station open 24/7.

Unless at least two members of city council change their minds, though, drastic reductions in safety-service personnel appear imminent.

Indeed, the Finance Committee is expected to consider which positions to eliminate when it meets tonight. Seven city positions unanimously were selected by the Personnel and Labor Relations Committee.

City workers likely will be at that meeting tonight. We'd like to see city residents at that meeting, too.

The meeting is to begin at 6:30 p.m. That's when the future of city services begins taking shape, too.