Town Code & Ordinances Code — 2022-06-30

Exactly as extracted, unformatted — for checking against the original. The readable version is easier to read.

ORDINANCE 21.03
BY:
INTRODUCED Thomas B. Willis, Jr.; President
AN ORDINANCE OF THE TOWN OF QUEENSTOWN ADOPTING
A
GENERAL BUDGET FOR THE FISCAL YEAR BEGINNING
JULY I,2O2I AND ENDING JUNE 30,2022 AND ESTABLISHING
A CONSTANT YIELD TAX RATE OF $ .2026 PER $1OO OF
ASSESSED REAL PROPERTY VALUE AND A TAX RATE OF .51
PER $IOO ON ALL COMMERCIAL OR BUSINESS PERSONAL
PROPERTY AND PUBLIC UTILITIES; AND ALSO ADOPTING AN
ENTERPRISE BUDGET FOR THE TOWN'S WATER AND SEWER
OPERATIONS, WHICH INCLUDES THE THIRD OF THREE
YEARS' INCREASE TO MONTHLY WATER AND SEWER USAGE
RATES BY FIVE PERCENT (5%), AS WAS ADOPTED BY
ORDINANCE 19-03 ON JUNE 19.2019.
WHEREAS, Sections 19-33 and 19-34 of the Queenstown Town Charter
requires the Town to operate on an annual budget; and
WHEREAS, the budget for the fiscal year beginning on July 1,2021 and ending
June 30, 2022, was submitted to Commissioners of Queenstown on June 11,2021, and
is attached hereto as Exhibit "A" ("General Budget"); and
WHEREAS, the Town has determined that is desirable and in the public
interest, and consistent with state law, to adopt an enterprise budget for the Town's
water and sewer operations, which is attached hereto as Exhibit "B" (uWater/Sewer
Budget"); and
WHEREAS, Section 19-33 of the Queenstown Town Charter requires, prior to
the adoption of the budget, the holding of a public hearing and the Town, having held a
public hearing on the General Budget and the Water/Sewer Budget on June 30,2021;
and
NOW THEREFORE, the Commissioners of Queenstown hereby ordain as
follows:
Section 1. That the Commissioners of Queenstown hereby adopt, for the fiscal
year beginning July l, 202I, and ending June 30, 2022, the General Budget attached
hereto as Exhibit "A"; and the Water/Sewer Budget attached hereto as Exhibit B, which
are incorporated by reference herein.
Section 2. That the tax rates for the Town of Queenstown for the fiscal year
beginning July l, 2021, and ending on June 30, 2022, shall be 5.2026 per $100 of
assessed real property value and $ .51 per $100 of assessed value on all commercial
business, personal property and public utilities.
Section 3. That the water and sewer usage rates for the Town of Queenstown
for the fiscal year beginning July l, 2021, and ending on June 30, 2022, shall increase
Budget Ordinance (FY 2021-2022)
Ordinance 2l-03
Page 1 of2

5Vo, as was adopted by Ordinance 19-03 on June 9,2019, which established the fees as
follows:
Monthly Volumetric Water Charges
Effective Date: July I, 2021
I't 7,000 gallons 83.2 3
> 7,000 sallons $3.se
> I 5,000 sallons $4.47
Monthly Volumetric Sewer Churges
Effective Date: July l, 2021
I't 7,000 gallons .$'8.55
>7,000 gallons 89.49
> I 5,000 gallons 8tI.87
This ordinance shall become effective on the first day of July, 2021.
Adopted this 30 day of June,202L.
WITNESS FORTHE TOWN OF QUEENSTOWN
COMMISSIONERS OF QUEENSTOWN
Thomas B. Willis, Jr., Presid
ssloner
n Horney, lSsloner
Budget Ordinance (FY 2021-2022)
Ordinance 21-03
Page 2 of 2

.A
TOWN OF QUEENSTOWN
FY 2022 GENERAL FUND BUDGET Page 1
OPERATING EXPENSES:
Personnel Costs 286,633 279,400
Facilities & Equipment Costs 40,250 39,000
Program & Direct Operating Expenses 152,650 162,800
General & Administrative 91 ,400 93,750
nteresUPrincipal Expense 30,740 31 ,030
I
Depreciation Expense 50,455 49.830
TOTAL OPERATING EXPENSES (652,1281 (655,810)
LESS: SPECIFIC ACTIVITY OR
PROGRAM REVENUES:
Licenses & Permits 26,600 29,300
Miscellaneous Income 7,630 6,630
Total 34,230 35,930
Operatinq Grants and
Contributions
State Shared Highway Taxes 35,955 37,810
County Tax Differential 81,295 75,000
Other Income 11.170 6,370
Total 128,420 19,180
1

TOWN OF QUEENSTOWN Page 2
FY 2022 General Fund Budget
TOTAL PROGRAM REVENUES 162,650 155,1 10
NET PROGRAM
(EXPENSE) REVENUE (489,4781 (500,700)
GENERAL REVENUES
Real & Personal Property Taxes
Taxes -
Real Property 307,875 306,958
Personal Property 85,000 96,000
lnterest on Delinquent Taxes 800 700
State Shared Taxes -
lncome Taxes 95,000 95,000
Interest income 6,500 6,500
TOTAL GENERAL REVENUES 495,175 505,158

TOWN OF QUEENSTOWN Page 3
FY 2022 General Fund Budget
TNCREASE (DECREASE) lN
UNRESTRICTED NET ASSETS 5,697 4,458
ANTICIPATED CAPITAL PROJECTS (106,950) (106,9s0)
TRANSFER OF EXISTING CASH RESERVES 101 ,253 102,492
F|NAL TNCREASE (DECREASE) lN
UNRESTRICTED NET ASSETS
FY 2022 Capital Project Expenditures Proposed:
Paving - Queenstown Harbor
Paving - Wall St.

TOWN OF QUEENSTOWN Page
1
FY 2022 GENERAL FUND SUBSIDIARY SCHEDULES
OPERATING EXPENSES:
Personnel Gosts:
70110 Salaries - Administrative $ 111,785 $ 109,008
70115 Payroll Taxes - All Employees 14,330 $ 14,115
7A125 Medical & Life Insurance - Clks. 17 ,01 5 $ 16,008
70135 Pension Expense - Clerks 11 ,595 $ 10,955
70140 Pension Exp Ammorattzed - Clerks 6,725 $ 6,723
70155 Pension Administration Fee 520 $ 410
70205 Meetings & Travel 7,500 $ 7,500
70210 Salaries - Public Works 75,525 $ 75,505
Salaries - Public Works Seasonal $
70320 Medical & Life Insurance - PW 25,123 $ 23,7 15
70420 Pension Expense - PW 7,760 $ 7,330
70460 Pension Exp Ammorattzed - PW 7,890 $ 7,991
70500 Unemployment Comp. 875 $ 250
Total Personnel Costs 286,633 $ 279,400
Facilities & Equipment Costs:
71320 Office Equipment Repairs $ 250 $ 250
71310 Office Equipment Rentals 1,550 $ 1,700
71330 Utilities - Municipal Office 4,000 $ 4,900
71335 Insurance - Property & Liab. 13,000 $ 12,000
71340 Repairs & Maint - Mun. Office 1,800 $ 1,900
71220 Repairs & Maint - Court House 500 $ 500
71510 Gas/Oil - Vehicles & Equipment 6,700 $ 4,000
71520 Repairs & Maint - Vehicles 1,500 $ 1,500
71530 Repairs & Maint - Equipment 4,000 $ 3,500
71400 Park - Operating Expenses 1,500 $ 1,500
70130 Dock Repairs 500 $ 2,500
71110 Dock Electric 650 $ 650
71120 Dock Garbage Collection 4.300 $ 4,300

Total Facilities & Equipment $ 40,250 39,000
Program & Direct Operating Expenses
72220 Queenstown Vol. Fire Co. 14,000 14,000
72200 Community Policing 2,500 5,000
72410 Waste Collection 56,000 54,000
72420 Recycling Collection 11,250 11,250
72170 Mosquito Control 3,1 50 3,1 00
72430 Landfill Fees 1,900 1,700
72360 Street Repair 1,000 2,000
72310 Curb & Concrete Work 2,500 2,500
72340 Stormwater Ditch Maint. 6,000 10,000
72150 Tree Maint. 6,000 5,000
72110 Grass Mowing 500 1,000
72130 Operating Supplies - General 6,500 6,000
72140 Tools and Small Equipment 500
72350 Street Lighting 22,000 22,000
72160 Misc. General Labor 1,000 4,000
Project Management 3,700 3,700
72330 Snow Removal 1,000 1,000
72180 Other General Operating Exp. 3,000 3,000
73350 Community Programs 7,000 7,900
7 337 0 Holiday Dec/Celebrations 3,500 5,000
73380 Town Yard Sale Costs 150 150
Total Program & Direct
Operating Expenses $ 152,650 $ 162,800
General & Administrative
73130 Election Costs 1,200 $ 1,200
73160 Office Supplies 2,000 $ 2,000
73190 Postage 4,000 $ 4,000
73200 Telephone - General 8,000 $ 7,000
73510 Accounting/Audit Fees - Gen. 6,000 $ 6,000
73410 Shorescan 2,000 $ 1,800
73170 Other Administrative Exp. 7,000 $ 7,000
73150 Misc. Office Help 200 $ 600
73550 Legal Counsel 25,000 $ 25,000

Code Enforcement 3,000
731 00 Advertising/Legal Notices 2,000 $ 2,000
73320 Planning Commission 500 $ 500
73570 MDIA Inspection Fees 3,000 $ 3,400
73580 Other Planning Exp - Planner 19,000 $ 24,750
73180 Other Municipal Expense 5,000 $ 5,000
73110 Dues & Subscriptions 3,500 $ 3,500
Total General & Administrative 91 ,400 93,750
nteresUPrincipal Expense
I
73420 Interest Expense 575 $ 1 ,618
73430 Principal Expense 30,1 65 $ 29.412
Total nteresUPrinicpal Expense 30,740 31 ,030
I
Depreciation Expense
7 4100 General/Build ings 17,955 $ 17,732
74300 Highways & Streets 16,735 $ 16,528
74500 Parks & Recreation/Dock 15,765 $ 15.570
Total Depreciation Expense 50,455 49,830
PROGRAM REVENUES:
Licenses & Permits
40330 Traders Licenses 18,500 $ 20,500
40310 Building Permits 3,600 $ 4,000
40120 TV Franchise Fees 4,000 $ 4,000
40500 Other 500 $ 800
Total Licenses & Permits 26,600 29,300
Miscellaneous Income
40900 Slip Rent 6,630 $ 6,630

40910 Ramp permit fees 1,000
$
7,630
Highwav Taxes
$ $
40210 Highway User Taxes 35,955 37,810
Countv Tax Differential
$
General $
40150 County Tax Differential - 81,295 75,ooo
Fund Allocation
Other lncome
$ $
40700 Bank Shares 370 370
$
40711 Recreation 5,000 5,ooo
$
40552 Critical Areas 1,000 1,ooo
Office Rentals 4,800
Total Other Income $ 11,170 $ 6,370
GENERAL REVENUES
Real Property
40100 Real Property Tax $ 307 ,875 t.2026) $ 306,958 t.1867)
Personal Property
Tax $ $
40000 Personal/Corporation Prop 85,000 96,000
Interest on Delinquent Taxes
$ $
40175 Interest 800 7oo
State Shared Taxes
$ $
40200 Local Income Tax 95.ooo 95,ooo
Interest Income
$ $
40750 Interest Income - General 6.500 6,500

L3'
TOWN OF QUEENSTOWN Page
1
FY aO22WATER/SEWER FUND BUDGET
OPERATING EXPENSES:
$
Facilities & Equipment Costs 227,500 207,750
$
Program & Direct Operating Expenses 262,950 262,550
$
General & Adm inistrative 14,250 13,500
$
nteresUPrinci pal Expense 237,257 237,257
I $
Depreciation Expense 89,185 87,720
$
TOTAL OPERATING EXPENSES (831,1421 (808,7771
LESS: SPECIFIC ACTIVITY OR
PROGRAM REVENUES:
Gharges For Services
Sewer & Water Services 757,160 $ 751,165
Interest income 3,500 $ 3,500
TOTAL PROGRAM REVENUES 760,660 754,665
SUB-TOTAL PROGRAM
(EXPENSE) REVENUE (70,4821 (54, 1121
TRANSFER OF EXISTING CASH REVENUES 70,482 54,112

NET PROGRAM (EXPENSE} REVENUE $I $I
NOTES:
Wall St. water line

TOWN OF QUEENSTOWN Page 1
FY2O 22 WATER/SEWER FU ND SU BSIDIARY
OPERATING EXPENSES:
Facilities & Equipment Costs:
72570 Utilities - Electric 70,000 $ 70,000
71335 Insurance - Property & Liab. 9,000 $ 10,000
72500 Bay Restoration Fees 24,500 $ 23,250
72551 Repairs & Maint - Plant 78,000 $ 66,500
72552 Repairs & Maint - Towers 20,000 $ 12,000
72553 Repairs & Maint - W&S Lines 20,000 $ 20,000
60000 Real Prop Tax on Tower/Cellular Equip 6,000 $ 6,000
Total Facilities & Equipment 227,500 $ 207,750
Program & Direct Operating Expenses
72130 Operating Supplies - W/S 5,000 $ 10,000
72510 W/S Operation Fees 165,250 $ 169,250
72520 Lab Fees 10,000 $ 10,000
73530 Engineering Fees 2,500 $ 2,500
72530 Chemicals 33,000 $ 20,000
72560 Sludge Disposal 17,800 $ 17,800
72180 Other W/S Operating Exp. 5,400 $ 5,000
WTPMWTP Consultant Fees $ 7,500
73590 Tower Consultant Fees 24,000 $ 20,500
Total Program & Direct Operating Expenses 262,950 $ 262,550
General & Administrative
73200 Telephone/Alarms - W/S $ 3,400 $ 2,800
73510 Accounting/Audit Fees - W/S 5,000 $ 5,000
73100 Advertising/Legal Notices - W/S 500 $ 500
73110 Dues and Subscriptions 250 $ 250
Muni-Link 4,1 00 $ 3,950
Smart Site GIS 1.000 $ 1,000

Total General & Administrative $ 14,250 13,500
nteresUPri nci pal Expense
I
73420 Interest Expense $ 142,929 $ 124,547
73430 Principal Expense 92,928 $ 111,310
73460 Loan Admin. Fees 1,400 $ 1,400
Total nteresUPrinicpal Expense 237,257 237,257
I
Depreciation Expense
$
74600 WaterMastewater 89,1 85 $ 87 720
PROGRAM REVENUES:
Sewer & Water Services
41200 Sewer Service - Debt $ 196,060 $ 195,500
41300 Water Service - Debt 44,705 $ 44,510
41250 Sewer Service - Consumption 160,585 $ 143,850
41350 Water Service - Consumption 59,975 $ 56,240
41100 Bay Restoration Fees Payable 25,720 $ 25,290
41400 Penalties Revenue 3,000 $ 3,500
40150 County Tax Set-off - W/S Allocation 81,295 $ 75,000
40950 Rent - Cellular Leases 135,370 $ 121,500
41455 Miscellaneous 750 $ 250
BNR/ENRO&MGrant 30,000 $ 30,000
40955 Real Property Tax - Water Towers 6,000 $ 6,000
Water/Sewer Connection Fees 13.700 $ 50,770
Total Sewer & Water Services 757,160 752,410
lnterest lncome
40750 Interest Income - W/S $ 3,500 $ 3,500