Revenue Planning - A Guide to Municipal Services

Transcription

1 Nrtheast Municipal Advisry Cmmittee Budget NEMAC Real Prperty Tax Rll (Taxable) Current UMSA Millage Revenue Ad Valrem (Prperty) Taxes Allcatin based n Tax Rll & Millage $ 1,933,000 Other Revenue Franchise Fees $ 902,000 Sales Taxes $ 1,240,000 Utility Taxes $ 1,350,000 Cmmunicatins Service Tax $ 1,090,000 Occupatinal license tax $ 32,000 Alchlic Beverage licenses $ 4,000 State Revenue Sharing $ 361,000 Lcal ptin gas $ 290,000 Charges fr Services $ 65,000 Fines and Frfeitures $ 82,000 Bus bench permits $ 10,000 Interest earnings $ 5,000 Building permit fees $ 491,000 A Strmwater Utility $ 507,000 B Other revenue $ 28,000 Ttal Other Revenue $ 6,457,000 Ttal Ad Valrem and Other Revenue $ 8,390,000 Expenditures Cuncil/ Manager $ 350,000 City Attrney $ 250,000 City Clerk's Office $ 150,000 Finance Department $ 100,000 Cde Enfrcement $ 50,000 General Services (includes rent, Ins and cmm related csts) $ 334,000 Plice Department $ 4,393,000 Vehicle Csts $ 250,000 Schl Crssing Guards $ 40,000 Public Wrks $ 200,000 Parks & Recreatin $ 250,000 QNIP (Debt and pay as yu g) $ 225,000 Building, Planning and Others $ 491,000 A Strmwater Bnds $ 123,000 B Strmwater Csts $ 75,000 B Strmwater Prjects (new and fr repairs) $ 309,000 B Cntingency Reserve $ 800,000 Ttal Expenditures $ 8,390,000 Excess f Revenues ver Expenses $ - Nte: A & B Revenues ffset A & B Expenses 04/30/2014

2 NEMAC Prpsed Staff/Salary Budget Cuncil / Manager City Cuncil Meetings $ 50,000 Meeting csts and expense reimbursements City Manager $ 150,000 Chief city executive managing day t day peratins Assistant City Manager $ 100,000 Assistant t the manager Secretary $ 50,000 Secretarial and administrative TOTAL $ 350,000 City Attrney City Attrney $ 250,000 Attend city cuncil meetings, draft rdinances and reslutins TOTAL $ 250,000 City Clerk's Office Clerk $ 100,000 Official recrd keeper, meeting minutes and rdinances Secretary $ 50,000 Assistant t clerk and custmer service TOTAL $ 150,000 Finance Department Staff - Billing / Revenue $ 50,000 Cashier, banking, receivables and recnciliatin Accunts Payable $ 50,000 Pay bills and maintian files TOTAL $ 100,000 Cde Enfrcement Officer $ 40,000 Aut $ 10,000 TOTAL $ 50,000 The Cde Enfrcement Officer respnsibilities include perfrming regular patrls thrughut the prpsed city t enfrce cmpliance f the city s regulatins regarding lawful activities in residential and cmmercial areas. Ttal Prpsed Expenditure $ 900,000 5/1/2014

3 NEMAC Prpsed General Services Budget General Services Rent $ 75,000 3,000 square $25 all-in, 10 ffices at 150 feet plus meeting space and receptin. Audit Fees $ 50,000 Annual municipal audit fees Insurance $ 50,000 Wrkers cmpensatin, public fficials and general liability IT Csts $ 50,000 Hardware and sftware csts Repairs and Maintenance $ 24,000 Furniture and equipment, cmputer and general Office Expense and Supplies $ 24,000 paper, Tner and ffice supplies Telephne $ 12,000 Phne and Internet services Utilities $ 12,000 Water and electric service Payrll services $ 5,000 Payrll service fees Other Csts $ 32,000 Other Administrative TOTAL $ 334,000 4/30/2014

4 REVENUES Franchise Fees fees paid t a municipality fr the privileges granted under Franchise agreements fr the use f the public rights-f-way t cnstruct, maintain, and perate electrical (FPL), gas, and/r cable systems and prvide these services in the municipality. Franchise agreements and the assciated fees can als be cntracted with ther businesses such as twing cmpanies perating in the municipality. Sales Taxes The Lcal Gvernment Half-cent Sales Tax Prgram is the largest f the state-shared revenues. The half-cent sales tax prgram cnsists f three distributins f state sales tax revenue cllectins. The rdinary distributin equals 8.714% f the net sales tax prceeds and is depsited int the Lcal Gvernment Half-cent Sales Tax Clearing Trust Fund. The emergency and supplemental distributins equal 0.095% f net sales tax prceeds. Each participating cunty r municipality receives a prtin f the lcal gvernment half-cent sales tax. The allcatin factr fr each municipality is cmputed by dividing the ppulatin f that municipality by the sum f the ttal cunty ppulatin plus tw-thirds f the incrprated area ppulatin. Utility Taxes tax n bttled gas, fuel il, metered gas, electricity, and water purchased in municipalities r UMSA. Cmmunicatins Service Tax - Prviders f telecmmunicatins services such as telephne, pager, and cellular phne as well as cable televisin prviders are required t cllect and remit t the Flrida Department f Revenue the Cmmunicatins Service Tax. Based n the service address, the State distributes a prtin f the taxes it receives t each municipality. Occupatinal License Tax als called a Business Tax Receipt these are fees fr licenses that must be btained with respect t each place where a business r prfessin is lcated, and a separate lcal business tax receipt is required fr each type f business, business classificatin, r prfessin cnducted therein. Business Tax Receipts are required t be btained frm Miami-Dade Cunty as well as the municipality r UMSA. Building Permit Fees - Building permits and the assciated fees required fr all new cnstructin and fr any repairs r recnstructin which alters a structure. The plans and cnstructin must cmply with lcal and Suth Flrida Building cdes. Alchlic Beverage Licenses The State f Flrida assesses an annual state license tax n manufacturers, distributrs, vendrs, brkers, sales agents, and imprters f alchlic beverages. Thirtyeight percent f the license taxes cllected within an incrprated municipality is distributed t the municipality. State Revenue Sharing The Flrida Revenue Sharing Act ensures a minimum level f revenue parity acrss units f lcal gvernments including municipalities. The majrity f these revenues are made up f sales and use tax, grss receipts tax, and mtr and special fuel taxes. Lcal Optin Gas Tax 1 t 6 cents - A tax f 1 t 6 cents (6 cents currently being levied) n every net galln f mtr and diesel fuel sld within Miami-Dade Cunty. Prceeds may be used t fund transprtatin expenditures fr:

5 Public transprtatin and maintenance Radway and right-f-way maintenance and related equipment and structures Radway and right-f-way drainage Street lighting Traffic signs, traffic engineering, signalizatin, and pavement markings Bridge maintenance and peratin Debt service and current expenditures fr transprtatin capital prjects in the freging prgram areas, including cnstructin r recnstructin f rads and sidewalks. 1 t 5 cents - A tax f 1 t 5 cents (3 cents currently being levied) n every net galln f mtr fuel sld within Miami-Dade Cunty. Prceeds shall be used fr transprtatin expenditures needed t meet the requirements f the capital imprvements element f an adpted cmprehensive plan and fr transprtatin-related expenditures that are critical fr building cmprehensive radway netwrks by lcal gvernments. Rutine maintenance f rads is nt cnsidered an authrized expense. Miami-Dade has interlcal agreements with the municipalities fr the distributin f their share f the tax. Strmwater Utility A strmwater management system is made up f all natural and manmade elements used t cnvey strm and surface waters frm the first pint f impact with the surface f the earth t a suitable receiving bdy f water r lcatin internal r external t the bundaries f the City. The strmwater management system includes all pipes, channels, streams, ditches, wetlands, canals, bays, detentin/retentin basins, pnds, and ther strmwater cnveyance and treatment facilities. A fee is charged t all prperty wners fr cnstructin and maintenance f these cnveyances and facilities; and fr receiving, handling, and transprting strm and surface waters within a municipality r Cunty. Charges fr Services - may include but are nt limited t the fllwing: recreatinal activity fees; facility rental fees; administrative prcessing fees; planning and zning fees; lt clearing fees; ntary fees; fees fr cpies, research and miscellaneus reprts. Fines and Frfeitures percentage f fines cllected fr traffic, parking, and misdemeanrs in the municipality; cde enfrcement fines and fees. Bus bench permits fees paid by bus bench cmpanies by agreement fr the privilege f prviding and maintaining bus benches within the municipality in exchange fr a license t advertise theren. Interest earnings earnings n funds held in banks and ther investment depsitries. Other revenue may include but are nt limited t the fllwing: public and private grants; zning certificates; ther licenses and permits (such as special sign permits); private dnatins and ther cntributins; settlements; vending machine prceeds.

6 EXPENDITURES Cuncil/Manager As indicated in the attached Prpsed Staff/Salary Budget, it is estimated that there will be three emplyees, City Manager, Assistant City Manager and a Secretary with the salary and benefits as indicated. In additin, the Budget reflects an estimated $50, fr City Cuncil meetings and expense reimbursements fr the Mayr and City Cunsel. City Attrney It is expected that cunsel fees will be paid t an utside law firm that specializes in gvernmental law. The estimate is based upn qutes given t the Budget Cmmittee. City Clerk s Office As indicated in the attached Prpsed Staff/Salary Budget, it is estimated that there will be tw emplyees, the City Clerk and a Secretary with the salary and benefits as indicated. Finance Department As indicated in the attached Prpsed Staff/Salary Budget, it is estimated that there will be tw emplyees, the Billing Clerk fr cllectin f mnies, and a Accunts Payable Clerk Secretary with the salary and benefits as indicated. Cde Enfrcement As indicated in the attached Prpsed Staff/Salary Budget, it is estimated that there will be ne Cde Enfrcement fficer, with the salary and benefits as indicated Alng with an Aut fr City Use. General Services As indicated in the attached Prpsed General Service Budget, it is estimated cst f general services will be as indicated. Plice Services As indicated in the attached Prpsed Plice Services prpsal given by Miami Dade Plice Department, such csts cver the emplyee s salary, benefits, plice cars and pensin csts. There are n separate csts fr Specialized Services as thse services are nw included in the residents Miami-Dade Cunty prtin f their real estate bill. Vehicle Csts It is expected that the cst fr the plice cars gas and maintenance cst will be $10, per vehicle fr 25 vehicles, fr a ttal f $250, Schl Crssing Guards This is the estimated amunt that is needed t cntinue with the schl crssing guards fr the City s schls. Public Wrks The present cst f such services prvided by Miami Dade Cunty is apprximately $117, The Budget Cmmittee increased such expenditures t $200, feeling that the City wuld crrect any prblems quicker than as presently being dne. Parks and Recreatin The present cst f such services prvided by Miami Dade Cunty is apprximately $245, The Budget Cmmittee increased such expenditures t $250, with the knwledge that if the residents wanted mre services such mnies culd cme frm the Cntingency Reserve.

7 QNIP This is the amunt that is allcated t the prpsed City f Miami-Dade Cunty fr such bnds, and is fixed at such amunt. Building, Planning and Others The cst f this department is equal by the revenue generated per state law. Strmwater Bnds, Csts and Prjects The ttal amunt f these items are equal t the revenue generated. Cntingency Reserve This is the amunt that is set aside fr unfreseen csts and additinal prjects, and while the Budget des nt reflect Mitigatin Csts payable t Miami-Dade Cunty, such funds are available t be sued t fund Mitigatin Csts shuld such csts be required.