Copyrighted by the City of Springdale & Municipal Code Corporation, 1998.
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ARTICLE V. ------------
Cross reference(s)--Use of revenue, § 18-28; court costs, § 70-3.
State law reference(s)--Fiscal affairs generally, A.C.A. § 14-58-101 et seq.
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DIVISION 1. Sec. 2-146. Sales and use tax.
(a) Under the authority of the authorizing legislation, there is hereby levied a one percent tax on the gross receipts from the sale at retail within the city of all items which are subject to the Arkansas Gross Receipts Tax Act of 1941, as amended (A.C.A. § 26-52-101, et seq.), and the imposition of an excise (or use) tax on the storage, use or other consumption within the city of tangible personable property subject to the Arkansas Compensating Tax Act of 1949, as amended (A.C.A. § 26-53-101, et seq.), at a rate of one percent of the sale price of the property or, in the case of leases or rentals, of the lease or rental price (collectively, the "sales and use tax"). The sales and use tax shall be levied and collected for each single transaction as provided by state law (see Act 1273 of 2003, Act 179 of 2007, and implementing regulations and other Acts and regulations amendatory thereto).
(b) "Single transaction" shall mean any sale of tangible personal property or taxable service reflected on a single invoice, receipt, or statement for which an aggregate sales or use tax amount has been reported or remitted to the state for a single local taxing jurisdiction.
(c) There shall be a rebate of all city sales taxes collected in excess of $25.00 on any single transaction where provided by state law. The procedure to collect any rebate shall be as provided by state law.
(Ord. No. 2082, §§ 1, 2, 3-13-92; Ord. No. 4141, 12-11-07)
Editor's note--Ord. No. 4141, adopted Dec. 11, 2007, shall become effective Jan. 1, 2008, to be consistent with the amendment to Ark. Code Ann. § 26-75-319.
Secs. 2-147--2-155. Reserved.
DIVISION 2. Sec. 2-156. Purchasing procedure generally.
(a) Purchases below $2,000.00. The mayor, or his duly authorized representative, shall have exclusive power and responsibility of making purchases of all supplies, apparatus, equipment and materials for the City of Springdale where the total expenditure therefor is below the sum of $2,000.00.
(b) Purchases of $2,000.00 and above. All purchases for the city of supplies, apparatus, equipment, materials and other things requisite for public purposes where the expenditure therefor is in excess of $2,000.00, but less than $20,000.00 shall be made by the mayor, or the mayor's duly authorized representative, after the securing of quotation bids therefor; provided, however, purchases less than $20,000.00 at state bid prices shall be exempt from the provisions of this section.
(Code 1973, § 2-6(a), (b); Ord. No. 2428, §§ 1, 2, 10-10-95; Ord. No. 3750, § 1, 8-23-05; Ord. No. 3974, 10-10-06)
Sec. 2-157. Competitive bidding process.
Competitive bids are required when the purchase or contract exceeds the sum of $20,000.00, and the mayor, or his duly authorized representative, shall invite competitive bids thereon by legal advertisement in a newspaper as required by law. Bids received pursuant to said advertisement shall be opened and read on the date set for receiving said bids, in the presence of the mayor, or his duly authorized representative. The contract shall be awarded to the lowest responsible bidder provided, however, the mayor, or his duly authorized representative, may reject any and all bids received. Further, nothing in this paragraph shall limit the city council's authority under state law to waive competitive bidding when the city council finds it is not feasible or practical and purchases of greater than $20,000.00 at state bid prices shall be exempt from the provisions of this section.
(Code 1973, § 2-6(c); Ord. No. 2428, § 3, 10-10-95; Ord. No. 3750, § 1, 8-23-05)
Sec. 2-158. Approval of payments; disapproval of bills, debts, etc.
The mayor, or his duly authorized representative, may approve for payment out of any funds previously appropriated for that purpose, or disapprove any bills, debts or liabilities asserted as claims against the city, when funds on hand are adequate to pay such bills, debts or liabilities. The payment or disapproval of any bills, debts or liabilities not covered by a previous appropriation shall require confirmation of the governing body.
(Code 1973, § 2-6(d); Ord. No. 2428, § 4, 10-10-95)
Sec. 2-159. Sale or exchange of certain materials.
The mayor, or his duly authorized representative, may sell or exchange any municipal supplies, materials or equipment without competitive bidding if such supplies, materials or equipment have a value of less than $2,000.00. No supplies, materials or equipment shall be sold without receiving competitive bids (unless advertised and sold at public auction) if the value thereof exceeds the sum of $2,000.00. If the mayor believes the value of such supplies, material or equipment to be sold is less than $2,000.00, he shall certify his opinion in writing to the governing body, and after doing so the items shall be sold by the mayor without competitive bidding.
(Code 1973, § 2-6(e); Ord. No. 2428, § 5, 10-10-95)
State law reference(s)--Powers of mayor generally, A.C.A. § 14-43-504; disposal of municipal supplies generally, A.C.A. § 14-58-306.
Secs. 2-160--2-170. Reserved.
DIVISION 3. Sec. 2-171. Preparation.
The mayor, on or before October 15 of each year shall submit to the city council a budget with an explanatory budget message for the ensuing year. The estimate shall be compiled from detailed information obtained from the departments, divisions, and offices of the city by the mayor.
(Ord. No. 2994, § 1, 5-23-00)
Sec. 2-172. Budget document; generally.
The budget document, setting forth the financial plan of the city for the ensuing budget year, shall embrace:
(1) The budget message and summary;
(2) The detailed budget planned.
(Ord. No. 2994, § 2, 5-23-00)
Sec. 2-173. Budget message.
(a) The budget message submitted by the mayor to the city council shall be explanatory of the budget, shall contain an outline of the proposed financial policy of the city for the budget year, and shall describe in connection therewith the important features of the budget plan. It shall set forth the reasons for salient changes from the previous year in cost and revenue items and shall explain any major changes in financial policy.
(b) Attached to the budget message shall be such supporting schedules, exhibits and other explanatory material in respect to both current operations and capital improvements, as the mayor shall believe useful to the city council.
(Ord. No. 2994, § 3, 5-23-00)
Sec. 2-174. Summary.
At the head of the budget there shall appear a summary of the budget, which need not be itemized further than by principal sources of anticipated revenue and total proposed expenditures of each department, in such a manner as to present to taxpayers a simple and clear summary of the estimates of the budget.
(Ord. No. 2994, § 4, 5-23-00)
Sec. 2-175. Detailed plan.
The budget shall provide a complete plan of operation for all city departments and offices for the ensuing budget year. For each department, division, and office of the city, the following detailed information shall be provided by the mayor to the city council when the budget is presented:
(1) Any employment position which has been budgeted a pay raise of more than one grade and one step, under the City of Springdale salary plan, and a detailed explanation for such pay increase.
(2) Any employment position scheduled for a pay decrease and a detailed explanation of the reasons therefore;
(3) Any employment position which is being eliminated, and a detailed explanation of the reasons therefore;
(4) Detailed information of all capital items to be purchased and the reasons why such items are necessary.
(Ord. No. 2994, § 5, 5-23-00)
Sec. 2-176. Comparing anticipated revenues with past years.
In parallel columns opposite the several items of anticipated revenues there shall be placed the amount of each such item in the budget of the last completed fiscal year, the amounts of such items actually received during such year, the amount of each such item in the budget of the current fiscal year and the amount actually received for the time of preparing the budget plus receipts for the remainder of the current fiscal year estimated as accurately as may be.
(Ord. No. 2994, § 6, 5-23-00)
Sec. 2-177. Other attachments.
In addition to the requirements herein, the mayor shall attach to the budget such schedules, exhibits and other explanatory material with respect to current operations and capital improvements, as the mayor believes will be useful to the city council.
(Ord. No. 2994, § 7, 5-23-00)
Sec. 2-178. Approval by council.
The approval by the city council of the budget shall amount to an appropriation for the purpose of the budget of funds which are lawfully applicable to the items therein contained. The council may alter or revise the budget from time to time and unpledged funds appropriated by the council for any purposes may be subsequently, by action of the council, appropriated to another purpose, subject to the following exceptions:
(1) Funds resulting from taxes levied under statutes or ordinances for specific purposes may not be diverted to another purpose.
(2) Appropriated funds may not be diverted to another purpose where any creditor of the city would be prejudiced thereby.
(Ord. No. 2994, § 8, 5-23-00)
Sec. 2-179. Monthly statements; annual report.
At the close of each month, and at any other time, as so ordered by the city council, the mayor shall have prepared for submission to the members of the council a statement of the condition of each department budget, and such other reports as may be required of him. At the close of the year, he shall submit to the members of the council a complete report of the budget transactions of the year.
(Ord. No. 2994, § 9, 5-23-00)
Sec. 2-180. Proposed expenditures compared with other years.
The mayor in the preparation of the budget shall place in parallel columns opposite the various items of expenditures: the actual amount of such items of expenditures for the last completed fiscal year, the estimated amount for the current fiscal year and the proposed amount for the ensuing fiscal year.
(Ord. No. 2994, § 10, 5-23-00)
Sec. 2-181. Budget a public record.
The budget and all supporting schedules shall be filed with the city clerk, submitted to the city council and shall be a public record. The mayor shall provide copies for distribution to all interested persons.
(Ord. No. 2994, § 11, 5-23-00)
Sec. 2-182. Notice of public meetings on budget.
During the month of July, the city shall conduct public meetings regarding the needs of the City of Springdale. Data collected at the meetings will be compiled for consideration during budget development. Copies will be made available to council members. After October 15, draft copies of the proposed budget will be available to the public on the city's website, public library, and city administration building.
(Ord. No. 2994, § 12, 5-23-00)
Sec. 2-183. Budget timeline.
The mayor, administration and council shall follow the timeline set out below:
FINANCE*
GENERALLY
PURCHASING
ANNUAL BUDGET PROCEDURE
| On or Before | Activity |
(Ord. No. 2994, § 13, 5-23-00)
Sec. 2-184. Proceedings on budget after public hearing.
As a result of such public meetings and work session discussions, the city council may insert new items or may increase or decrease the items of the budget, except items in proposed expenditures fixed by law, but where it shall increase the total proposed expenditures, it shall also provide for an increase in the total anticipated revenue to at least equal such proposed expenditures. The goal of the December 10 adoption date each year, is to allow city staff sufficient time to input changes into the city's computer system before January 1 of the following year.
(Ord. No. 2994, § 14, 5-23-00)
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