HomeMy WebLinkAboutOrdinance 1976-019 Budget Ord. FY 1976-77ORDINANCE N0. 19-76
AN ORDINANCE OF THE VILLAGE OF NORTH PALM BEACH, FLORIDA,
LEVYING A TAX ON REAL AND PERSONAL PROPERTY LOCATED WITHIN THE COR-
PORATE LIMITS OF THE VILLAGE OF NORTH PALM BEACH FOR THE YEAR ENDING
DECEMBER 31, 1976, FIXING THE TOTAL VALUATION THEREON AND THE TAX
MILEAGE RATE THEREON FOR SAID YEAR; ADOPTING A FISCAL BUDGET FOR THE
FISCAL YEAR OCTOBER 1, 1976 TO SEPTEMBER 30, 1977, BOTH INCLUSIVE,
FOR THE GENERAL GOVERNMENT AND DEBT SERVICE OF THE VILLAGE OF NORTH
PALM BEACH AND FOR THE PARTICULAR USE OF THE NORTH PALM BEACH COUNTRY
CLUB; APPROPRIATING FUNDS FOR EXPENDITURES AND REPEALING ALL ORDINANCES
IN CONFLICT WITH THIS ORDINANCE.
BE IT ORDAINED BY THE VILLAGE COUNCIL OF NORTH PALM BEACH,
FLORIDA:
Section 1. That for the year ending December 31, 1976 the
valuation of all real and personal property within the Village of North
Palm Beach, excluding property owned by the Village of North Palm Beach,
Palrn Beach County, State of Florida, and those properties exempted
by State, County, or Village laws and ordinances, is hereby determined
to be and is fixed as follows:
GROSS ASSESSED VALUATION AS EQUALIZED -
REAL PROPERTY $141,862,559
HOMESTEAD, WIDOW'S & DISABILITY
EXEMPTION 3,394,001
OTHER EXEMPTIONS
TOTAL EXEMPTIONS 3,394,001
NET ASSESSED VALUATION - REAL PROPERTY 138,468,558
NET ASSESSED VALUATION AS EQUALIZED -
PERSONAL PROPERTY 15,195,032
TOTAL ASSESSED VALUATION AS EQUALIZED -
REAL PROPERTY AND PERSONAL PROPERTY 153,663,590
Section 2. For the year ending December 31, 1976 a tax of
7.285 mills on the dollar shall be and is hereby levied, and shall be
collected on all real and personal property within the Village of North
Palm Beach, not specifically designated as homestead property or owned
by the municipality and/or expressly exempted by the laws and Constitution
of Florida, for the purpose of raising funds for the improvement and
government of the Village, and for the payment of its obligations and
expenses and for the purpose of carrying out the purpose and duties
granted and imposed by its charter: Which is a tax of 7.285 mills that
shall be and is hereby levied and shall be collected on all real and
personal property as set forth in above Section 1, less homestead,
widows', disability and other exemptions, for the purpose of raising
funds for the payment of the General Government Fund, Debt Service Fund
and North Palm Beach Country Club purposes for the Village of North
Palm Beach, and is set forth hereafter in budget form.
Section 3. That for the fiscal year ending September 30,
1977, revenues for the General Fund and Debt Service Fund of the Village
are anticipated as set forth on Exhibit 2 attached hereto entitled
"The Village of North Palm Beach, Florida, 1976-77 Annual Budget Revenue
Detail Schedule" and by reference made a part hereof.
Section 4. That for the fiscal year ending September 30, 1977
the expenditures for the General Fund and Debt Service Fund are hereby
appropriated as set forth on Exhibit 3 attached hereto as "Village of
North Palm Beach, 1976-77 Annual Budget Appropriation Summary" and by
reference made a part hereof.
Section 5. That for the fiscal year ending September 30, 1977
income for the North Palm Beach Country Club is anticipated as set forth
on Exhibit 9 attached hereto entitled "North Palm Beach Country Club
1976-77 Annual Budget, Income Projection" and by reference made a part
hereof.
Section 6. That for the fiscal year ending September 30,
1977 the expenses for the North Palm Beach Country Club are hereby
appropriated as set forth on Exhibit 10 attached hereto as "North Palm
Beach Country Club, 1976-77 Annual Budget Expense Projection" and by
reference made a part hereof.
Section 7. A statement of calculations for the tax levy of
7.285 mills for the fiscal year ending September 30, 1977 is set forth
on Exhibit 4 which is attached hereto and by reference made a part
hereof.
- 2 -
Section 8. A11 ordinances or parts of ordinances in conflict
with the provisions of this ordinance are hereby repealed.
Section 9. This Ordinance shall take effect immediately
upon passage.
PLACED ON FIRST READING THIS 9 DAY OF SEPTEMBER, 1976
PLACED ON PUBLIC HEARING THIS 9 DAY OF SEPTEMBER, 1976
PLACED ON SECOND, FINAL READING AND PASSED THIS 23 DAY OF SEPTEMBER,
1976.
ATTEST:
/s/ Dolores R. Walker
Village Clerk
/s/ M. C. Love, Jr.
MAYOR
- 3 -
Village of North Palm Beach, Florida
1976-77 Annual Budget
Revenue Detail Schedule
310 Taxes
311 Ad Valorem Taxes
.1 Current -Real Property $
.2 Delinquent -Real Property
.3 Current -Personal Property
. 4 Delinquent -Personal
Property
Exhibit 2
Actual Estimated Anticipated Estimates
Revenues Revenues Revenues Revenues
1974-75 1975-76 1975-76 1976-77
935,110
68,991
936,754 1,004,101
935,110 $ 1,008,743
4,280
69,559 110,696
217
1,009,166 1.119.439
314 Franchise Taxes
.1 Electricity 180,689 190,000 204,682
.2 Telephone 9,756 10,000 11,714
. 4 Gas 2,962 3,000 2,899
.5 C.A.T.V. 9,918 10,000 11,952
203,325 213,000 231,247
315 Utility Service Taxes
.1 Electricity 113,670
.4 Gas 2,571
.7 Fuel Oil
. 8 Propane 7,438
123.679
250,00C
14,00C
3,00C
14,00C
281,00C
110,000 131,900 145,00C
5,000 3,100 3,00C
- 800 80C
7,500 7,800 7,50C
122,500
143,600 156,30C
319 Penalties and Interest on
Delinquent Taxes
.1 Ad Valorem Taxes 813 - 1,300 1,00C
. 4 Franchise Taxes - - - -
. 5 Utilities Services Taxes - - - -
813. - 1;300 1,000
Total Taxes 1,264,571 • 1,339,601 1,385,313 1.557,739
320 Licenses and Permits
321 Business
.1 Occupational -Village 36,915 30,000 50,500 50;000
.2 Occupational -County 16,310 16,000 12,700 12,000
53,225 46,000 63,200 62,000
322 Non -Business
.1 Buildings, Structures 18,759 20,000
. 4 Bicycles 80 100
329 Penalties on Licenses
and Permits
. 1 Business
.2 Non -Business
18,839 20,100
640
640
Total Licenses and Permits 72,704
350
350
66,450
13,000
60
12,000
50
13,060 12,05C
400
400
76,660
500
50C
74,55C
Exhibit
2 cont'd
Actual
Revenues
1974-75
330 Intergovernmental Revenues
332 Federal Shared Revenues
. 1 General Fed. Rev. Sharing 38,651
333 Federal Payments in
Lieu of Taxes
. 1 Planning & Comm. Devel.
334 State Grants
.1 General Goverment
.11 Homestead Exempt Trust
.7 Culture/Recreation
. 71 Library Const. Grant
335 State Shared Revenues
.1 General Government
. 11 Cigarette Tax
.12 State Revenue Sharing
.14 Mobile Home License
. 15 Beverage Licenses
. 2 Public Safety
.21 Fire Insurance Prem. Tax
.22 Casualty Ins. Prem. Tax
.4 Transportation
.41 Gasoline Rebate-Mun. Veh.
338 Shared Revenues From Local
Units
.1 County Road & Bridge Tax
.2 County School Guard Subsidy.
. 3 County Library Subsidy
Total Intergovernmental
Revenues
340 Charges for Services
341 General Government
.1 Court Costs, Fees, Charges
.2 Recording of Legal Inst.
.3 Zoning Fees
. 4 Sale of Maps & Publications
341.5 Certification Copy, Research
.6 Admin.-Country Club
342 Public Safety
.1 Police Services
.5 Protecitve Inspection Fees
16,100
46,462
335,036
268
7,212
388,978
48,598
11,312.
10,328
70,238
513.967
50
42
63
13,000
13,155
714
1,877
2,591
Estimated
Revenues
1975-76
19,903
377,300
7,000
384,300
32,000
10,000
42,000
446,203
60
300
30
16,000
16,390
450
1,000
1,450
Anticipated
Revenues
1975-76
145,757
19,933
63,500
43,700
341,000
120
7,193
392,013
10,128
10,952
21,080
3,020
38,650
• 12,540
11,377
62,567
707,870
70
25
65
250
16,000
16,410
450
3,100
3,550
Estimated
Revenues
1976-77
99,000
22,817
42,000
366,000
100
7,000
415,100
5,000
6.000
11,000
4,000
35,000
12,030
11,500
58,530
610,447
S0
50
85
20,000
20,185
370
1,000
1,370
Exhibit
2 cont'd
343 Physical Environment
.1 Ground Maintenance
.2 Animal Control
.7 Refuse Collection Fees
347 Culture/Recreation
.2 Participant Recreation
.21 Ballet
.22 Art and Crafts
.23 Swimming Program
.24 Summer Program
. 25 Tennis Meters
Tennis Membership Fees
. 26 Gymnastics
. 27 Dances
.29 Other
. 4 Special Recreational
Facilities
. 41 Marina
.6 Library
.61 Memberships
.62 Copying
. 63 Postage
Total Charges For Services
350 Fines and Forfeitures
351 Court
352 Library
Total Fines and Forfeitures
360 Miscellaneous Revenue
361 Interest Earnings
362 Rents and Royalties
365 Sales and Comp. for Village
Property
.1 Garbage Bags
.2 Newspapers
.3 Other
369 Other Miscellaneous Revenue
.1 Discounts -Purchases
.2 Discounts -Sales Tax
.3 Telephone Commissions
.4 Vending Machine Comm.
.9 Other
la
Actual
Revenues
1974-75
310
298
608
8,652
15,021
829
1,989
15,487
101
42,079
12,323
96
96
70,852
32,114
2,662
34,776
58,988
600
544
2,382
2,926
Total Miscellaneous Revenue 62,514
Estimated
Revenues
197S-76
100
6,000
2,500
8,600
6,000
12,500
1,000
1,000
20,500
15,000
61,940
20,000
1,800
21,800
30,000
12
600
1,440
2,040
32,052
Anticipated
Revenues
1975-76
200
6,210
298
6,708
6,250
12,940
900
86
20,176
12,000
106
150
256
59,100
25,000
2,400
27,400
37,000
500
1,000
1,900
3,400
600
20
60
20
700
41,100
Estimated
Revenues
1976-77
200
8,600
300
9,100
6,000
7,000
3,500
900
5,000
2,000
1,820
26,220
18,000
100
3,060
470
3,630
78,505
25,000
2,400
27,400
40,000
950
2,400
3,350
600
20
60
20
700
44,050
Exhibit 2 cont'd
380 Other Sources
382 Contribution from Reserve
Operation Fund
389 Appropriated Hand Balance
Total Other Sources
Total Revenues
Actual Estimated Anticipated Estimates
Revenues Revenues Revenues RevenueE
1974-75 1975-76 1975-76 1976-77
23,035
342,000
365,035
2,384,419
19,847
462,000
481,847
2,449,893
19,847
462,000
481,847
2,779,290
24,988
194,628
219,616_
2,612,307
Village of North Palm Beach
1976-77 Annual Budeet
Annronriation Summary
General Government
I Legislative -Village Council
2 Judicial -Municipal Court
3 Executive -Village Manager
4 Finance
5 Records Management -Village Clerk
6 Legal Services -Village Attorney
7 Planning & Community Development
8 General Services
Total General Government
Public Safety
11 Fire Prevention & Suppression
12 Law Enforcement
13 Emergency Medical Service
14 Animal Control
. Total Public Safety
Public Services
21 Code Enforcement
22 Facilities Maintenance
23 Solid Waste Coll. & Disposal
24 Street Maintenance
25 Meehnnical Maintenance
26 .Parks Maintenance '
Total Public Services
Leisure Services
31 Library
32 Recreation
33 Special Events
Total Leisure Services
Debt Retirement
41 Mortgage -Village Hall
42- Debt Service
Total Debt Retirement
Reserve
51 Council Contingency
52 Emergency Reserve
Total Reserve" -
Taxation
61 Discounts on Taxes
62 Reserve for Uncollectable Taxes
Total Taxation
Capital Improvement Program
71 Due to Capital Project Fund
TOTAL BUDSET:
Personnel Contractual
Services Services
11,335
631
35,718
54,872
22,936
8.052
8,249
3,000
6,285
5,701
2,718
13,300
3,000
137.500
133.544 179.753
60,264
494,693
57,828
11.093
14,170
13,960
1,000
375
623.878 29.505
58,209
116,193
251,408
116,999
49,320
100.937
7,725
12,165
39,378
18,055
1,300
7.810
693.066 86.431 '
69,854.
100,104
169.958
19,240
29,160
10:500
58.900
15,812
- 130.403
146.215
- 25,000
- 20.250
- 45.250
- 40,600
- 6.200
- 46.800
1.620.446 592.854
Commodities Outlay
200
650
1,240
700
13.420
16.210
3,535
32,350
2,900
1.750
40.535
4,710
9,380
28,938
16,190
2,288
12.660
74.164
4,175
5,600
5.800
15.575
146.464
EXHIBIT 3
Capital Total
Annron.
650 20,434
- 3,631
750 43,403
2,350 64,163
- 26,354 .
- 13,300
- 3,000
- 158.972
3.750 333.257
2,895
26,490
640
80,864
567,493
62,368
13.218
30.025 723.943
540
7,030
44, 090
4,215
4,365
4.615
71,184
144,768
363,810
155,459
57,293
1p6,022
64.875 018,536
21,810 115,079
5,385 140,249
- 16.300
27.195 271.628
- . 15, 812
- 130.403
- 146.215,
- 25,000
- 20.250,
- 45.250
- 400600
- 6.200
- 46.800
126.678 '128.678
252.523 2-612.307
North Palm Beach Country Club
1976-77 Annual Budeet
Income Proiection
•Exhibit 9
1976-77 Income
Memberships
Full Club $ 19,540
Golf 235,075
Pool 61,780
Tennis 32,205
Golf/Pool 54,180
Golf/Tennis -
Tennis/Pool 14,260
Social 1,100
Total Memberships $ 418,140
Sports Activities Income
Go if
Greens Fees $ 65,000
Lease Income 3,600
Locker Rentals 1,300
Golf Cart Rentals 110,000
Driving Range Fees ' 27,500
Total Golf Income 207.400
Pool
Guest Fees 8,500
Learn -to -Swim Program 5,000
Pool Rentals 3,000
Lease Income 2,600
From Swimming Pool Heater Fund 3.300
Total Pool Income . 22.400
Tennis
Tennis Fees 6,000
Lease Income 1,020
Total Tennis Income 7.020
Total Sports Activities Income $ 236.820
Clubhouse Operating Income
Food and Beverage
Dining Room $ 205,000
Bar 125,000
Snack Bar . 15,000
. Rental Income 500
Total Food and Beverage Income 345,500
Other Income
"Forecast" Advertising 2.000
Discounts Earned 1,500
Miscellaneous
• Penalties 4,000
Interest Income 3,000
Commissions, Vending Machines
& Telephone 720
Other 500
Total Miscellaneous Income 8,220
Total Other Income 11.720
Total Clubhouse Income $ 357,220
Total Projected Income $1,012.180
North Palm Beach Country Club
1976-77 Annual Budeet
Expense Projection
Exhibit 10
Cost of Payroll Other
Sales & Fringe Expenses Total
Benefits
Sports Activities Expenses
Golf:
11 Golf Course Maintenance $ - $119,961 $ 79,665 $199,626
12 Golf Shop - 21,713 10,300 32,013
13 Golf Carts - 14,060 '7,040 21,100
14 Driving Range 1.000 16,057 2,485 19,542
1,000 171,791 99,490 272,281
21 Pool - 46,877 27,450 74,327
31 Tennis - 16.759 13,748 30.507
1.000 235.427 . 140.688 377.115
Clubhouse Operating Expenses
41 Food and Beverage 148.100 152.899 42,580 343.579
Undistributed Operating Expenses
51 Administrative and General - 46,765 46,255 93,020
53 Utilities -. - 25,000 25,000
54 Clubhouse Repaits.& Maint.': - 20,571 9,476• 30,047
55 Grounds Maintenance - 7;744 1,750 9.494
- 75.080 82.481 157,561
Fixed Charges
61 Insurance - - 13.700 13.700
R 0 F Requirement
71 Due to Reserve Operation Fund - 45,700 45,700
72 Debt Service Contribution - - 55.438 55.438
- 101,138 101,138
Total Projected Expenses
$149.000 $463,406 $380,587 ' $993.093
■
Village of North Palm Beach
Comparative Analysis of Taxable Valuation
For the Fiscal Years 1975/76 and.1976/77
EIC-IBIT 4
1975/76 1976/77
Total Real Property Valuation $159,077,570 $170,550,192
Total Personal Property Valuation 16.393,383 18,301,133
Total Property Valuation $175.470,953 $188.851,325
Deductions:
Delinquent Real Property Taxes Valuation 351,804 -
Inventory (75%) 1,997,901 1,945,551
Government Exemption 4,252,000 6,868,190
Widow's Exemption 111,000 162,300
Disability Exemption 148,300 327,716
Institutional Exemption 6,215,318 5,994,214
Constitutional Homestead Exemption 16,035,000 16,594,763
Senior Homestead Exemption 2.916.657 3,295.001
$ 32.027,980 $ 35.187.735
Gross Taxable Valuation $143,442,973 $153,663,590
Proposed Mill Rate .007 .007285
Proposed Ad Valorem Tax $ 1.004,101 $ 1,119.439
Distribution of Ad Valorem Taxes
Annronriations 975-76 X976-77
Debt Service - General Obligation Bond $ 81,085 $ 88,600
Discounts on Taxes 35,145 40,600
Reser✓e for Uncollectable Taxes 15,060 6,200
Other Appropriations 872.811 984.039
$1.004.101 $1.119.439
1
Village of North Palm Beach
Comparative Analysis of Taxable Valuation
For the Fiscal Years 1975/76 and.1976/77
EIC-IBIT 4
1975/76 1976/77
Total Real Property Valuation $159,077,570 $170,550,192
Total Personal Property Valuation 16.393,383 18,301,133
Total Property Valuation $175.470,953 $188.851,325
Deductions:
Delinquent Real Property Taxes Valuation 351,804 -
Inventory (75%) 1,997,901 1,945,551
Government Exemption 4,252,000 6,868,190
Widow's Exemption 111,000 162,300
Disability Exemption 148,300 327,716
Institutional Exemption 6,215,318 5,994,214
Constitutional Homestead Exemption 16,035,000 16,594,763
Senior Homestead Exemption 2.916.657 3,295.001
$ 32.027,980 $ 35.187.735
Gross Taxable Valuation $143,442,973 $153,663,590
Proposed Mill Rate .007 .007285
Proposed Ad Valorem Tax $ 1.004,101 $ 1,119.439
Distribution of Ad Valorem Taxes
Annronriations 975-76 X976-77
Debt Service - General Obligation Bond $ 81,085 $ 88,600
Discounts on Taxes 35,145 40,600
Reser✓e for Uncollectable Taxes 15,060 6,200
Other Appropriations 872.811 984.039
$1.004.101 $1.119.439
1