HomeMy WebLinkAboutDocumentation_Regular_Tab 17_12/14/2006VILLAGE OF TEQUESTA
MEETING AGENDA ROUTING SHEET
MEETING DATE: 12/14/2006
REQUESTED ACTION/SUMMARY: Due to changes in the fee schedule for
Occupation Licenses, expected revenue for budget year 2006-2007 from this revenue is
expected to be reduced by $43,500. The attached resolution is asking approval to reflect
this change by reducing the 2006-2007 budget from Occupational Licenses in fund #101
by $43,400 and appropriating unreserved fund balance for that same amount to balance
the 2006-2007 IBR fund #101 budget. There is available unreserved fund balance
available in Fund #101 to appropriate and it should be noted that actual revenues
exceeded actual expenditures for the last two years (2004 & 2005) in an amount greater
then $43,500.00.
RESOLUTION OR ORDINANCE NUMBER: Res # 18-06/07
ORIGINATING DEPARTMENT: Finance
FUNDING SOURCE: 2005/2006 BUDGET
ACCOUNT: Occupational Licenses acct # 101-000-321.000
CURRENT BUDGETED AMOUNT AVAILABLE: $ 131,000
AMOUNT OF THIS ITEM: -$43,500.00
AMOUNT REMAINING AFTER THIS ITEM: $87,500.00
BUDGET TRANSFER REQUIRED: Yes
APPROPRIATE FUND BALANCE: Yes
Piggyback Contract Name and #:
Or
Competitive Bid #
APPROVALS:
DEPARTMENT HE
FINANCE DIRECTO
VILLAGE MANAGE
VILLAGE MANAGER
APPROVE ITEM: ^
DENY ITEM: ^
AD: T
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RECOMMENDATION: - _
VILLAGE ATTORNEY: APPROVED FOR LEGAL SUFFICIENCY
^ Yes ^ No
^ Not Applicable (n/a)
RESOLUTION NO. 18 -06/07
A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE
OF TEQUESTA, PALM BEACH COUNTY, FLORIDA, REDUCING
BUDGETED REVENUES FROM OCCUPATIONAL LICENSES # 101-
000-321.000 BY $43,500 AND APPROPRIATING UNRESERVED
FUND BALANCE BY $43,500 IN IMPROVEMENT BOND REVENUE
FUND #101, AND AUTHORIZING THE VILLAGE MANAGER TO
PROCEED ON BEHALF OF THE VILLAGE.
WHEREAS, estimated revenues from occupational
licences is permanently reduced by $43,500 for
budget year 2007 and;
WHEREAS, it is necessary to appropriate unreserved
Fund Balance to balance the 2006/2007 budget;
NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL
OF THE VILLAGE OF TEQUESTA, PALM BEACH COUNTY, FLORIDA,
AS FOLLOWS:
SECTION l: A Resolution reducing budgeted revenues from
occupational licenses by $43,500 and appropriating
unreserved fund balance by $43,500 in the Improvement
Bond Revenue fund #101 is hereby approved and the
Village Manager of the Village of Tequesta is
authorized to execute the same on behalf of the
Village.
THE FOREGOING
motion was
RESOLUTION WAS OFFERED
who moved its
seconded by
and upon being put
vote was as follows:
FOR ADOPTION AGAINST ADOPTION
by Councilmember
adoption. The
Councilmember
to a vote, the
The Mayor thereupon declared the Resolution duly passed
and adopted this day of A.D, 2006.
MAYOR OF TEQUESTA
James Humpage
ATTEST:
Village Clerk
To: Michael Couzzo
From: Catherine Harding
Date: November 20, 2006
Ref: budget amendment for Occupational Licenses
In an effort to make the Business Licensing more efficient, our department did a study
and found that there were a variety of permit fees that required the same action on our
part. That action was to send out annual notices and upon receipt of the appropriate fee,
to send back a license. We performed no other service. I concluded that it would be
fairer to simply charge all businesses the same fee and averaged them all at $200.00 per
business. This would simplify the process and be equitable.
We initiated a program of site inspections of the businesses by Code Compliance, to
check if they had a license, had all the required licenses and posted them. At the same
time we were checking signage to eliminate excess or illegal signs at the business
locations. Our goal was to create a level playing field.
The error that occurred was that I did not know that the option to charge a flat fee had
expired in a prior year and we could not change the fees without a lengthy process with
the state.
At the April 13, 2006 meeting the Council passed Resolution 67-OS-06 in which new
Building Fees were adopted, that included the Business flat fee of $ 200. In August we
sent our regular annual renewal notices to all businesses. Shortly thereafter, we received
a call from The League of Municipalities. They advised that State Statute 205
specifically addressed business taxes and that we should check with our attorney to see if
a mistake had been made. We contacted Scott Hawkins who reviewed the matter and
advised us to resend the renewal notices, which we quickly did.
The fees projected in our 2006-2007 Budget reflected the new fees totaling $ 131,000.
The amended budget for 2006-2007 will show $ 87,500. the same fees that we collected
the past year under the old fee schedule.
Respectfully submitted,
Catherine Harding
Community Development Director