Town Code & Ordinances Ordinance — Ordinance-23-03

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

ORDINANCE NO. 73-03
INTRODUCED By: Alton Hardee, Jr., Commission President
AN ORDINANCE OF THE TOWN OF QUEENSTOWN ADOPTING
A
GENERAL BUDGET FOR THE FISCAL YEAR BEGINNING
JULY 1,2023 AND ENDING JUNE 30,2024 AND ESTABLISHING
A CONSTANT YIELD TAX RATE OF $ .2312 PER $IOO OF
ASSESSED REAL PROPERry VALUE, A TAX RATE OF $ .58
PER $1OO OF ALL ASSESSED COMMERCIAL OR BUSINESS
PERSONAL PROPERTY, AND A TAX RATE OF $2.00 PER $IOO
OF ASSESSED 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 1,2023 and ending
June 30,2024, was submitted to Commissioners of Queenstown on May 30,2023, ffid
introduced on June 6,2023, and is attached hereto as Exhibit "A'r ("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 ''8" (''lvaterlSewer
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 21, 2023;
and
NOW THEREFORE, the Commissioners of Queenstown hereby ordain as
follows:
Section l. That the Commissioners of Queenstown hereby adopt, for the fiscal
year beginning July 1,2023, and ending June 30,2024, the General Budget attached
o'A";
hereto as Exhibit 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 1,2023, and ending on June 30,2024, shall be $.2312 per $100 of
assessed real property value, $ .58 per $100 of assessed value on all commercial and
business personal property, ffid $2.00 per $100 of assessed value on all public utilities.
3.
Section That the water and sewer consumption rates for the Town of
Budget Ordinance (FY 2023-2024)
Ordinance 23-03
Page I of2

Queenstown for the fiscal year beginning July 1,2023, and ending on June 30,2024,
shall increase 8oh, as was adopted by Ordinance 22-06 on June 22, 2022, which
established the fees as follows:
Monthly Volumetric Water Charses
Effective Date: July I, 2023
I't 7,000 gallons $s.77
> 7,000 gallons $4.T8
> I 5,000 sallons 85.22
Monthly Volumetric Sewer Charses
Effective Date: July I, 2023
I"
7,000 gallons 89.e7
> 7,000 gallons $1r.07
> I 5,000 sallons $13.84
This ordinance shall become effective on the first day of July, 2023.
ORDAINED, APPROVED, AND PASSED by the Town Commissioners for
the Town of Queenstown on this 2 I day of June, 2023.
WITNESS FOR THE TOWN OF QUEENSTOWN
COMMISSIONERS OF QUEENSTOWN
Budget Ordinance (FY 2023-2024)
Ordinance 23-03
Page 2 of2

PROPOSED 06/06/23 TOWN OF QUEENSTOWN
FY 2024 GENERAL FUND BUDGET Page
1
OPERATING EXPENSES:
Personnel Costs 342,746 35',1,262
Facilities & Equipment Costs 46,650 45,950
Program & Direct Operating Expenses 165,375 153,300
General & Administrative 98,750 91,900
nteresUPrincipal Expense
I
Depreciation Expense 51 700 50,455
TOTAL OPERATING EXPENSES (705,2211 (692,767)
LESS: SPECIFIC ACTIVITY OR
PROGRAM REVENUES:
Licenses & Permits 29,100 $ 27,300
Marine Income 7,330 7,630
Total 36,430 $ 34,930
Operatinq Grants and
Contributions
State Shared Highway Taxes $ 49,395 $ 40,674
County Tax Differential 41,230 82,460
Other Income 12.170 11.570
Total 102,795 $ 134,704

QUEENSTOWN
TOWN OF pase2
FY 2024 General Fund Budget
TOTAL PROGRAM REVENUES (totals from previous page) $ i39,225 $ i69,634
NET PROGRAII'
(EXPENSE)REVENUEt(565,996)$(523,133)
GENERAL REVENUES
Real & Personal Property Taxes
Taxes -
Real Property $ 342,295 $ 325,965
Personal Property 171,972 95,000
Interest on Delinquent Taxes 800 800
State Shared Taxes -
Income Taxes 155,000 15,000
1
Interest income 5,500 5,500
TOTAL GENERAL REVENUES $ 675,567 $ s32,26s

TOWN OF QUEENSTOWN Page 3
FY 2024 General Fund Budget
TNGREASE (DECREASE) tN
$
UNRESTRICTED NET ASSETS 109,571 9,132
(Net program expense + General Revenues)
ANTICIPATED CAPITAL PROJECTS 100,000
Purchase of bucket truck and/or dump truck
TRANSFER OF EXISTING CASH RESERVES
F|NAL TNCREASE (DECREASE) tN
$
UNRESTRICTED NET ASSETS $ 9,571 9,132

PROPOSED 06/06/23 TOWN OF QUEENSTOWN Page
1
FY 2024 GENERAL FUND SUBSIDIARY SCHEDULES
OPERATING EXPENSES:
Personnel Costs:
70110 Salaries - Administrative $ 150,538 146,532
70115 Payroll Taxes - All Employees 17,546 17,137
70125 Medical & Life Insurance - Administrative 14,440 35,926
70126 Medical & Life Insurance - Admin Fees 2,953
70135 Pension Expense - Administrative 16,720 15,715
70140 Pension Exp Ammoratized - Administrative 6,725 6,725
70155 Pension Administration Fee 875 575
70205 Meetings & Travel 7,500 7,500
70210 Salaries - Public Works 79,660 77,476
70320 Medical & Life Insurance - PW 29,355 26,696
70420 Pension Expense - PW 9,754 8,235
70460 Pension Exp Ammoratized - PW 7,990 7,990
70500 Unemployment Comp. 900 875
Total Personnel Costs $ 342,746 351,262
Facilities & Equipment Costs:
71310 Office Equipment Rentals $ 1,800 1,900
71320 Office Equipment Repairs 250 250
71330 Utilities - Municipal Office 3,800 4,900
71335 Insurance - Property & Liab. 14,000 13,000
71340 Repairs & Maint - Mun. Office 1,900 1,900
71220 Repairs & Maint - Court House 2,500 2,500
71510 Gas/Oil - Vehicles & Equipment 7,000 7,000
71520 Repairs & Maint - Vehicles 1,500 1,500
71530 Repairs & Maint - Equipment 5,000 6,000
7 1 540 Operating Equipment 1,500
71400 Park - Operating Expenses 1,500 1,500
70130 Dock Repairs 500 500
71110 Dock Electric 700 700
71120 Dock Garbage Collection 4,900 4,600
Total Facilities & Equipment 46,650 $ 45,950

Program & Direct Operatinq Expenses
Page 2
72220 Queenstown Vol. Fire Co. 14,000 14,000
72200 Community Policing 5,000
72410 Waste Collection 62,000 59,000
72420 Recycling Collection 12,000 12,000
72170 Mosquito Control 4,725 3,150
72430 Landfill Fees 1,500 2,000
72360 Street Repair 1,000 1,000
72310 Curb & Concrete Work 2,000 2,500
72340 Stormwater Ditch Maint. 7,500 6,000
72150 Tree Maint. 4,000 6,000
72110 Grass Mowing
72130 Operating Supplies - General 9,500 9,000
72350 Street Lighting 23,000 23,500
72160 Misc. General Labor 500 500
7 21 65 Project Management 1,000 1,000
72330 Snow Removal 1,000 1,000
72180 Other General Operating Exp. 2,000 2,000
73350 Community Programs 11,000 7,000
7 337 O Hol iday Dec/Celebrations 3,500 3,500
73380 Town Yard Sale Costs 150 150
Total Program & Direct
Operating Expenses $ 165,375 153,300
General & Administrative
731 00 Advertising/Legal Notices 1,500 1,200
73110 Dues & Subscriptions 2,950 2,700
73130 Election Costs 1,000 1,200
73150 Misc. Office Help
731 55 Cleaning Services 5,500 5,500
73160 Office Supplies 2,000 2,000
73165 lTMeb Services 2,500 1,500
73170 Other Administrative Exp. 5,000 2,600
73180 Other Municipal Expense 10,000 9,000
73190 Postage 4,700 4,000
73200 Telephone - General 9,500 9,500
73250 Internet - Office 2,400 2,300
73320 Planning Commission 500 500
73410 Shorescan 2,000 2,000
73510 Accounting/Audit Fees - Gen. 9,600 6,500
73550 Legal Counsel 20,000 22,000
73570 MDIA Inspection Fees 3,000 2,900

73575 Code Enforcement 2,600 2,500 Page 3
73580 Other Planning Exp - Planner 15.000 15,000
+.
Total General & Administrative 98,750 $ 91,900
InteresUPrincipal Expense
73420 Interest Expense
73430 Principal Expense 0 0
Total InteresUPrinicpal Expense
Depreciation Expense
7 41OO General/Buildings 19,400 17,955
74300 Highways & Streets 17,000 16,735
74500 Parks & Recreation/Dock 16,300 15,765
Total Depreciation Expense $ 51,700 50,455
Licenses & Permits
40120 TV Franchise Fees 5,100 5,000
40310 Building Permits 3,500 3,300
40330 Traders Licenses 20,000 18,500
40500 Other 500 500
Total Licenses & Permits $ 29,100 $ 27,300
Marine Income
40900 Slip Rent 6,630 6,630
40910 Ramp permit fees 700 1.000
Total Marine lncome $ 2,330 $ 7,630
Hiqhwav Taxes
$
40210 Highway User Taxes 49,395 40,674

Page 4
Countv Tax Differential
General $ $
40150 County Tax Differential - 41,230 82,460
Other lncome
$ $
40552 Critical Areas 1,000 1,ooo
40700 Bank Shares 370 370
40711 Community Programs Donations 6,000 5,400
40725 Office Rentals 4.800 4.800
Total Other Income $ 12,1T0 $ 11,5T0
GENERAL REVENUES
Real Property
40100 Real Property Tax $ g+z,zgs {.23121 $ 325,965
{.2217]1
Personal Property
$ $
40000 Personal/Corporation Prop Tax 104,000 85,000
40050 Public Utility Prop Tax 67,972 (New tax - $2.00 per $100)
$
171,972
lnterest on Delinquent Taxes
40175 Interest $ 800 $ 800
State Shared Taxes
40200 Local Income Tax $ 155,000 $ 1 15,000
Interest Income
40750 Interest Income - General $ 5,500 $ 5,500

PROPOSED 06/06/23 TOWN OF QUEENSTOWN Page
1
FY 2024 WATERYSEWER FUND BUDGET
OPERATING EXPENSES:,
Facilities & Equipment Costs 242,470 232,900
Program & Direct Operating Expenses 273,250 267,250
General & Administrative 17,900 26,350
I nteresUPrincipal Expense 237,257 237,257
Depreciation Expense 90.166 89,195
TOTAL OPERATING EXPENSES $ 860,943 (852,9421
LESS: SPECIFIC ACTIVITY OR
PROGRAM REVENUES:
Charqes For Services
Sewer & Water Services 819,195 775,290
Interest income 3,000 3.000
TOTAL PROGRAM REVENUES $ 822,195 779,290
SUB.TOTAL PROGRAM
(EXPENSE) REVENUE $ (38,748) (74,6621
TRANSFER OF EXISTING CASH REVENUES $ 38,748 $ 74,662
NET PROGRAM (EXPENSE) REVENUE $ $

(.
PROPOSED 06/06/23 TOWN OF QUEENSTOWN
Page
1
FY2O24 WATERYSEWER FU ND SU BSIDIARY
OPERATING EXPENSES:
Facilities & Equipment Costs:
72570 Utilities - Electric 84,945
72,OOO
71335 Insurance - Property & Liab. 6,600 9,000
72500 Bay Restoration Fees 25,000 25,900
72551 Repairs & Maint - Plant 85,000 85,000
72552 Repairs & Maint - Towers 15,000 15,000
72553 Repairs & Maint - W&S Lines 20,000 20,000
60000 Real Prop Tax on Tower/Cellular Equip 6,025 6,000
Total Facilities & Equipment $ 242,470 $ 232,900
Program & Direct Operating Expenses
72130 Operating Supplies - W/S 4,500 6,000
72510 W/S Operation Fees 165,250 165,250
72520 Lab Fees 10,500 10,500
73530 Engineering Fees 2,500 2,500
72530 Chemicals 40,000 35,000
72560 Sludge Disposal 25,000 22,000
72180 Other W/S Operating Exp. 500 1,000
73590 Tower Consultant Fees 25,000 25,000
Total Program & Direct Operating Expenses $ 273,250 $ 267,250
General & Administrative
73200 Telephone/Alarms - W/S 3,400 3,400
73510 Accounting/Audit Fees - W/S 3,050 5,000
73100 Advertising/Legal Notices - W/S 500 500
73110 Dues and Subscriptions 250 250
73105 Muni-Link 4,400 4,200
73115 Smart Site GIS 1,200
73250 lnternet Services 3,000 3,000
73550 Legal 2.000 10.000
Total General & Administrative 17,900 26,350

TOWN OF QUEENSTOWN
Page 2
FY2O23 WATERYSEWER FU ND SUBSIDIARY
InteresUPrincipal Expense
73420 Interest Expense 117,237 119,529
73430 Principal Expense 118,620 116,329
73460 Loan Admin. Fees 1,400 1,400
Total InteresUPrinicpal Expense 237,257 $ 237,257
Depreciation Expense
74600 WaterMastewater $ 90,1 66 $ 89,195
PROGRAM REVENUE$:
Sewer & Water Services
41200 Sewer Service - Debt 196,060 196,060
41300 Water Service - Debt 44,705 44,705
41250 Sewer Service - Consumption 189,540 164,995
41350 Water Service - Consumption 76,075 61,830
41100 Bay Restoration Fees Payable 25,000 25,900
41400 Penalties Revenue 9,900 3,300
40150 Coung Tax Set-off - W/S Allocation 123,690 82,460
40950 Rent - Cellular Leases 149,300 145,590
41455 Miscellaneous 1,000 750
40155 BNR/ENR O & M Grant 30,000
40955 Real Property Tax - Water Towers 6,025 6,000
Water/Sewer Connection Fees 13.700
Total Sewer & Water Services $ 81 9,1 95 $ 775,290
Interest Income
40750 Interest Income - W/S 3,000 3,000