Town Code & Ordinances Ordinance — 2023-06-30

ORDINAI\ICE 22.07

BY:

INTRODUCED Commissioner Thomas B. Willis, Jr.

AN ORDINANCE OF THE TOWN OF QUEENSTOWN ADOPTING

A

GENERAL BUDGET FOR THE FISCAL YEAR BEGINNING

JULY I, 2022 AND ENDING JUNE 30, 2023 AND ESTABLISHING

A CONSTANT YIELD TAX RATE OF $ .2217 PER $1OO OF

ASSESSED REAL PROPERTY VALUE AND A TAX RATE OF $ .55

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 AN INCREASE TO MONTHLY

WATER AND SEWER CONSUMPTION RATES BY EIGHT

PERCENT (8%).

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, 2022 and ending June 30, 2023, was submitted to Commissioners of Queenstown on May 31,2022, and introduced on June 7,2022, is attached hereto as Exhibit "A" ("Gerreral 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 22,2022;

and NOW THEREFORE, the Commissioners of Queenstown hereby ordain as follows:

Section

l. That the Commissioners of Queenstown hereby adopt, for the fiscal l, year beginning July 2022, and ending June 30, 2023, the General Budget attached hereto as Exhibit'4"; 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 begtnning July 1, 2022, and ending on June 30, 2023, shatl be $.2217 per $100 of assessed real property value and $ .55 per $100 of assessed value on all commercial business, personal property and public utilities.

3.

Section That the water and sewer consumption rates for the Town of Queenstown for the fiscal year beginning July 1,2022, and ending on June 30,2023, shall increase 8o/o, as was adopted by ordinance 22-06 on June 22, 2022, which Budget Ordinance (FY 2022-2023') Ordnance22-07 Page I of2 established the fees as follows:

Monthly Volumetric Water Charges Effective Date: July I, 2022 I't 7,000 gallons $3.49 >7,000 gallons .$'3.88 > I 5,000 gallons $4.83 Monthly Volumetric Sewer Charges Effective Date: July I, 2022 I't 7,000 gallons $9.2 3 > 7,000 gallons $10.25 > 15,000 gallons $12.82 This ordinance shall become effective on the first day of July, 2022.

ORDAINED, APPROVED, AND PASSED by the Town Commissioners for this 2A the Town of Queenstown on day of Jun e, 2022.

WITNESS FORTHE TOWN OF QUEENSTOWN

COMMISSIONERS OF QUEENSTOWN

orney, &wn Alton Jr., President omas B. Willis, Jt , Commi n Hornoy, Budget Ordinance (FY 2022-2023) Ordinance 22-A7 Page 2 of 2 PROPOSED 6t7t22 TOWN OF QUEENSTOWN Page 1

FY 2023 WATER/SEWER FUND BUDGET

OPERATING EXPENSES:

Facilities & Equipment Costs 232,900 227,500 Program & Direct Operating Expenses 267,250 262,950 General & Adm inistrative 26,350 14,250 I nteresUPrincipal Expense 237,257 237,257 Depreciation Expense 89,1 g5 89,1 g5

TOTAL OPERATING EXPENSES (852,9421 (831 ,1421

LESS: SPECIFIC ACTIVITY OR

PROGRAM REVENUES:

Charges For Services Sewer & Water Services 775,290 757 60 ,1 Interest income 3,000 3,500

TOTAL PROGRAM REVENUES 778,29A 760,660

SUB.TOTAL PROGRAM

(EXPENSE) REVENUE (74,662) (70,4921

TRANSFER OF EXISTING CASH REVENUES 74,662 70,492

NET PROGRAM (EXPENSE) REVENUE

PROPOSED 6t7t22 TOWN OF QUEENSTOWN Page 1

FY2O 23 WATER/SEWER FU N D SUBSIDIARY

OPERATING EXPENSES:

Facilities & Equipment Gosts:

72570 Utilities - Electric 72,000 70,000 71335 Insurance - Property & Liab. 9,000 9,000 72500 Bay Restoration Fees 25,900 24,500 72551 Repairs & Maint - Plant 85,000 78,000 72552 Repairs & Maint - Towers 15,000 20,000 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 232,900 227,500 Program & Direct Operating Expenses

72130 Operating Supplies - W/S 6,000 5,000 72510 W/S Operation Fees 165,250 165,250 72520 Lab Fees 10,500 10,000 73530 Engineering Fees 2,500 2,500 72530 Chemicals 35,000 33,000 72560 Sludge Disposal 22,000 17,900 72180 Other W/S Operating Exp. 1,000 5,400 73590 Tower Consultant Fees 25,000 24,000 Total Program & Direct Operating Expenses $ 267,250 262,950 General & Administrative 73200 Telephone/Alarms - W/S 3,400 3,400

7351 0 Accounting/Audit Fees - W/S 5,000 5,000 73100 Advertising/Legal Notices - W/S 500 500 73110 Dues and Subscriptions 250 250 73105 Muni-Link 4,200 4,100 73115 Smart Site GIS 1,000 73250 Internet Services 3,000 73550 Legal 10,000 Total General & Administrative 26,350 $ 14,250

TOWN OF QUEENSTOWN

Page 2

FY2O 23 WATERYSEWER FU ND SUBSIDIARY

ffiilt ilfiilffitffiffi nteresUPri ncipal Expense

I

73420 Interest Expense 1 1 9,529 142,929 73430 Principal Expense 116,329 92,929 73460 Loan Admin. Fees 1,400 1,400 Total I nteresUPrinicpal Expense $ 237,257 $ 237,257 Depreciation Expense 74600 WaterMastewater $ 89,195 $ 89,195 pffiGRAt4 ,RFYFllt{:F$i Sewer & Water Services 41200 Sewer Service - Debt 196,060 196,060 41300 Water Service - Debt 44,705 44,705 41250 Sewer Service - Consumption 164,995 160,595

41350 Water Service - Consumption 61,930 59,975 41100 Bay Restoration Fees Payable 25,900 25,720 41400 Penalties Revenue 3,300 3,000 40150 County Tax Set-off - W/S Allocation 82,460 81 ,295 40950 Rent - Cellular Leases 145,590 135,370 41455 Miscellaneous 750 750 40155 BNR/ENR O & M Grant 30,000 30,000 40955 Real Property Tax - Water Towers 6,000 6,000 Water/Sewer Connection Fees 13,700 13,700 Total Sewer & Water Services $ 775,29A 757,160

lnterest lncome 40750 Interest Income - W/S 3,000 3,500

PROPOSED 6/,7122 TOWN OF QUEENSTOWN

FY 2023 GENERAL FUND BUDGET Page 1 ffiilfit ililililt ililililtfiilfiffi

OPERATING EXPENSES:

Personnel Costs 351 ,262 286,633 Facilities & Equipment Costs 45,950 40,250 Program & Direct Operating Expenses 153,300 152,650 General & Administrative 91 ,800 91,400 I nteresUPrincipal Expense - 30,740 Depreciation Expense 50,455 50,455

TOTAL OPERATING EXPENSES (692,7671 (652, 1281

LESS: SPECIFIC ACTIVITY OR

PROGRAM REVENUES:

Licenses & Permits $ 27,300 $ 26,600 Marine Income 7,630 7,630 Total $ 34,930 34,230 Operating Grants and Contributions State Shared Highway Taxes $ 40,674 $ 35,955 County Tax Differential 82,460 81,295 Other Income 11,570 11,170 Total $ 134,704 $ 129,420 TOWN OF QUEENSTOWN Page 2 FY 2023 General Fund Budget

TOTAL PROGRAM REVENUES 169,634 162,650

NET PROGRAM

(EXPENSE) REVENUE (523,1 33) (499,4781

GENERAL REVENUES

Real & Personal Property Taxes Taxes - Real Property $ 325,965 $ 307,975 Personal Property 85,000 85,000 lnterest on Delinquent Taxes 800 800 State Shared Taxes - Income Taxes 115,000 95,000 Interest income 5.500 6.500

TOTAL GENERAL REVENUES $ 532,265 $ 495, 175

TOWN OF QUEENSTOWN Page 3 FY 2023 General Fund Budget TNGREASE (DECREASE) tN

UNRESTRICTED NET ASSETS $ 9,132 5,697

ANTICIPATED CAPITAL PROJECTS (106,950)

TRANSFER OF EXISTING CASH RESERVES 101 ,253

FINAL TNCREASE (DECREASE) tN

UNRESTRICTED NET ASSETS $ 9,132 $

PROPOSED 6t7t22 TOWN OF QUEENSTOWN Page 1

FY 2023 GENERAL FUND SUBSIDIARY SCHEDULES

OPERATING EXPENSES:

ffiffiililt iltffiffi Personnel Costs:

70110 Salaries - Administrative 146,532 111,795 70115 Payroll Taxes - All Employees 17,137 14,330 70125 Medical & Life Insurance - Administrative 35,926 17,O15 70135 Pension Expense - Administrative 15,715 11,595 70140 Pension Exp Ammoratized - Administrative 6,725 6,725 70155 Pension Administration Fee 575 520 70205 Meetings & Travel 7,500 7,500 70210 Salaries - Public Works 77,476 75,525 70320 Medical & Life Insurance - PW 26,696 25,123

70420 Pension Expense - PW 8,235 7,760 70460 Pension Exp Ammoratized - PW 7,990 7,990 70500 Unemployment Comp. 875 875 Total Personnel Gosts 351 ,262 286,633 Facilities & Equipment Costs:

71310 Office Equipment Rentals 1,900 1,550 71320 Office Equipment Repairs 250 250 71330 Utilities - Municipal Office 4,900 4,000 71335 Insurance - Property & Liab. 13,000 13,000 71340 Repairs & Maint - Mun. Office 1,900 1,900 71220 Repairs & Maint - Court House 2,500 500 71510 Gas/Oil - Vehicles & Equipment 7,000 6,700 71520 Repairs & Maint - Vehicles 1,500 1,500 71530 Repairs & Maint - Equipment 6,000 4,000

71400 Park - Operating Expenses 1,500 1,500 70130 Dock Repairs 500 500 71110 Dock Electric 700 650 71120 Dock Garbage Collection 4,600 4.300 Total Facilities & Equipment 45,950 40,250 Proqram & Direct Operating Expenses Page 2 72220 Queenstown Vol. Fire Co. 14,000 14,000 72200 Community Policing 2,500 72410 Waste Collection 59,000 56,000 72420 Recycling Collection 12,000 11,250 72170 Mosquito Control 3,1 50 3,150

72430 Landfill Fees 2,000 1,900 72360 Street Repair 1,000 1,000 72310 Curb & Concrete Work 2,500 2,500 72340 Stormwater Ditch Maint. 6,000 6,000 72150 Tree Maint. 6,000 6,000 72110 Grass Mowing 500 72130 Operating Supplies - General 9,000 6,500 72350 Street Lighting 23,500 22,000 72160 Misc. General Labor 500 1,000 72165 Project Management 1,000 3,700 72330 Snow Removal 1,000 1,000 72180 Other General Operating Exp. 2,000 3,000

73350 Community Programs 7,000 7,000 7 337 0 Holiday Dec/Celebrations 3,500 3,500 73380 Town Yard Sale Costs 150 150 Total Program & Direct Operating Expenses $ 153,300 152,650 General & Administrative 73100 Advertising/Legal Notices 1,200 2,000 73110 Dues & Subscriptions 2,700 3,500 73130 Election Costs 1,200 1,200 73150 Misc. Office Help 200 731 55 Cleaning Services 5,500 73160 Office Supplies 2,000 2,000

73165 lTMeb Services 1,500 73170 Other Administrative Exp. 2,600 z,ooo 73180 Other Municipal Expense 9,000 5,000 73190 Postage 4,000 4,000 73200 Telephone - General 9,500 8,000 73250 Internet - Office 2,300 73320 Planning Commission 500 500 73410 Shorescan 2,000 2,000 7351 0 Accounting/Audit Fees - Gen. 6,500 6,000 73550 Legal Counsel 22,000 25,000 73570 MDIA Inspection Fees 2,900 3,000 73575 Code Enforcement 2,500 3,000 Page 3

73580 Other Planning Exp - Planner 15,000 19,000 Total General & Administrative 91,900 $ 91,400 nteresUPri ncipal Expense

I

73420 Interest Expense 575 73430 Principal Expense 0 30,1 65 Total I nteresUPrinicpal Expense 0 30,740 Depreciation Expense 7 4100 General/Buildings 17,955 17,955 74300 Highways & Streets 16,735 16,735 74500 Parks & Recreation/Dock 15,765 15,765 Total Depreciation Expense 50,455 50,455 Licenses & Permits 40120 TV Franchise Fees 5,000 4,000 40310 Building Permits 3,300 3,600 40330 Traders Licenses 18,500 18,500

40500 Other 500 500 Total Licenses & Permits $ 27,300 26,600 Marine Income 40900 Slip Rent 6,630 6,630 40910 Ramp permit fees 1,000 1,000 Total Marine Income $ 7,630 $ 7,630 Highwav Taxes 40210 Highway User Taxes 40,674 35,955 Page 4 Countv Tax Differential 40150 CountyTax Differential- General $ 82,460 $ 81,29s Other Income $ $ 40552 Critical Areas 1,ooo 1,ooo 40700 Bank Shares 370 370 40711 Community Programs Donations 5,400 5,000

40725 Office Rentals 4,900 4,900 Total Other lncome $ 11,570 $ 11,1T0

GENERAL REVENUES

Real Property 40100 Real Property Tax $ 325,965 {.2217lt $ 307,975 t.2O26I Personal Property $ $ 40000 Personal/Corporation Prop Tax 85,ooo B5,ooo Interest on Delinquent Taxes $ $ 40175 Interest Boo Boo State Shared Taxes $ $ 40200 Local Income Tax 115,000 g5,ooo Interest Income $ $ 40750 Interest Income - General 5,500 o,5oo