HomeMy WebLinkAbout06-29-76r.A~,~ -
Minutes of a special meeting of the Pulaski Town Council held
June 29, 1976 at 4:00 P. M. in the Council Chambers in the Municipal
Building to further consider the adoption of the proposed Budget
for the Fiscal Year Ending June 30, 1977.
There were present: Mayor Raymond F. Ratcliff, presiding.
Councilmen: Blair B. Brockmeyer, C. William Hickam, Jr.,
Andrew L. Graham, William A. House,
Bob J. Clark, Mason A. Vaughan,
Arthur L. Meadows
Absent: James M. Neblett
Also present: Town Manager: J. E. Marshall
Clerk: Gladys R. Dalton
Town Attorney: Garnett S. Moore
Town Treasurer: Roger Williams
Councilman-elect: John A. Johnston
Visitors: J. R. Schrader, Southwest Times reporter
Jane Graham, WPUV Radio Station reporter
Mr. and Mrs. Woodrow Pippin
Margaret Ritter
Ellen Aust
Claud K. Kirkland, Division Mgr. Appalachian Power Co.
The invocation was given by Councilman Vaughan.
Mayor Ratcliff welcomed the visitors and stated for the benefit
of those present Council at its duly publicized public hearing on the
proposed budget for the fiscal year 1976-77 held on June 22, 1976,
agreed to hold a special meeting today to further consider the atoption
EXECUTIVE of the budget for the fiscal year ending June 30, 1977. Mayor Ratcliff
SESSION
CALLED ON further stated there was a legal matter which Council must consider
LEGAL MATTER
and intertained a motion for an executive session. Councilman Clark
moved that Council go into executive session to discuss and clarify a
legal matter. The motion was seconded by Councilman Brockmeyer, and
carried on the following recorded vote:
C. William Hickam, Jr. - aye William A. House - aye
Andrew L. Graham - aye Bob J. Clark - aye
Blair B. Brockmeyer - aye Arthur L. Meadows - aye
Mason A. Vaughan - aye James M. Neblett - absent
At 4:05 P. M. Council went into executive session.
At 4:25 P. M. Council returned to special session on motion of
C OUNC IL
RETURNS TO Councilman House, seconded by Councilman Meadows, and carried, and
REGULAR
SESSION Mayor Ratcliff declared the meeting to be again in special session,
and called on Councilman House, Chairman of the Finance Committee, to
present the budget matter.
~~~tic.~ June 29, 1976
Mr. House advised that after the meeting on June 22nd, at
which time the proposed budget for the fiscal year 1976-77 was
considered and also at which meeting Council received comments
from several citizens regarding the proposed ten (10%) Utility
Tax and the increase of $5.00 on motor vehicles license fees, the
Finance Committee met to try and find some way that might be more
suitable to all concerned and the possibility of changing the
COUNCILMAN
HOUSE amount of the utility tax from ten (10%) percent to five (5%) was
EXPLAINS
DECISION TO considered.
REDUCE PROPOSAL
OF 10% UTILITY Mr. House further advised that Council in its attempt to
TAX TO 5%; WITH
LICENSE FEE keep a balanced budget and maintain the present service levels,
INCREASE OF $5.00
TO REMAIN has proposed a revised utility tax that will lower the ten (10%) percent
to five (5%) and this will apply to the first $15.00 per month on
gas, electricity and telephone Local residential service only
as a result of General Assembly action. An example would be should
a home have a ten ($10.00) dollar per month telephone bill the utility
tax would be fifty (50G) cents. Should the same home have a natural
gas bill of $15.00 the tax would be $0.75 and the electric bill be
$15.00 per month the tax would be $0.75, and the total monthly
utility tax would be $2.00. Further, any bill amounts above $15.00
each per month would not be subject to the tax. Mr. House stated
the revised utility tax on Commercial and Industrial consumers
would be five (5%) percent on the first $250.00 per utility per
month, and all above this maximum would not be subject to any local
utility tax.
Mr. House further stated the increase of $5.00 on motor vehicle
license fee is still under consideration.
Mayor Ratcliff stated that just bef ore the meeting a petition
PETITION was presented to him containing approximately sixty signatures of
OPPOSING UTILITY town citizens who opposed the proposed 10% utility tax and the $5.00
TAX & LICENSE
FEE INCR EAS E
ACCEPTED & FILED increase in license fees. iDr- motion of Councilman House, seconded
by Councilman Meadows, and carried, the petition was accepted
and filed.
June 29, 1976
Mayor Ratcliff stated the Council would be glad to hear anyone
who wished to speak on the subject of the proposed budget. Several
interested town citizens expressed their concern regarding the pro-
posed utility tax as well as the increase in the automobile license
NO FURTHER
OBJECTIONS fee. Council took note of these objections and in their considera-
TO PROPOSED
BUDGET tion of the matters attempted to explain to the ones present the net
eff ect that the proposals would have regarding their residential
maximums on the utility tax..
As Chairman of the Finance Committee, Councilman House stated
we are nearing the end of the year and Council has considered for some
several weeks the utility tax proposals and the automobile license
fee proposal, and as a result of the public hearing, Council has pro-
posed that the original ten (107) percent be lowered to five (5%) on the
$15.00 maximum for utilities in residential and five (5%) on the first
ADOPTION
OF 1976-77 $250.00 of commercial and industrial. Mr. House moved that the revised
BUDGET & budget for the fiscal year 1976-77 be adopted, together with appro-
SUMMARY priations theref or, and that major capital outlays be approved by the
FOLLOWS Finance Committee bef ore such expenditures are made. The motion was
seconded by Councilman Brockmeyer and carried on the following vote.
Councilman Graham asked that the record show that he abstained from
any discussion on the utility tax as well as voting on same:
C. William Hickam, Jr. - aye William A. House - aye
Andrew L. Graham - abstained Bob J. Clark - aye
Blair B. Brockmeyer - aye Arthur L. Meadows - aye
Mason A. Vaughan - aye James M. Neblett - absent
PROPOSED BUDGET 1976-1977
GENERAL FUND SUMMARY
REVENUES:
General Property Taxes $ 316,750.00
Other Local Taxes 505,500.00
Licenses and Permits 192,975.00
Fines and Forfeitures 34,000.00
Revenue from Use of Money & Property 18,443.00
Revenue from-Other Agencies 229,430.00
Service Charge for Current Services 132,500.00
Sales of Services and Commodities '7,550.00
Miscellaneous Receipts 21,800.00
Transfer from Other Funds 21.000.00
Total GENERAL FUND REVENUE $1,479,948.00
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~-~~-~' a-a' ~ June 29 , 1976
BUDGET SUMMARY CONTINUED
EXPENDITURES:
Town Council $ 27,828.00
Office of the Mayor 6,037.00
Office of the Town Attorney 7,460.00
Office of the Town Manager 29,670.00
Engineering Department 38,751.00
Building Inspector & Zoning Administrator 12,823.00
Preparation of Tax Assessment 450.00
Office of Town Treasurer 72,666.00
Policing & Investigation 253,807.00
Fire Control and Prevention 110,120.00
Maintenance on Street Parking 700.00
Parking Lot .100.00
Street Signs, Traffic Signs and Signals 28,391.00
Care and Confinement of Prisoners 2,150.00
Refuse Collection and Disposal 105,067.00
Street Cleaning and Snow Removal 30,428.00
Maintenance of Public Buildings 47,483.00
Street Repairs and Lighting 208,994.00
General Facilities Maintenance 24,135.00
Cemetery Maintenance 10,050.00
Recreation Program 51.,062.00
Contributions and Support 21,686.00
BUDGET Calfee Park 15,620.00
Parks and Playgrounds 15,775.00
Gatewood Park 10,350.00
SUMMARY Park Beautification 2,000.00
Elections 2,740.00
Planning, Zoning & Extension ,250.00
Fixed Charges 103,500.00
Capital Outlay 81,950.00
Debt Service 92,900.00
Social Security Tax 45,104.00
Miscellaneous Functions 18,621.00
Total GENERAL FUND EXPENDITURES $ 1,478,668.00
WATER FUND
REVENUES:
Revenue From Use of Money and Property $ 1,300.00
Service Charges 11,400.00
Sales of Services and Commodities 331,650.00
Miscellaneous Receipts 5,100.00
Total WATER FUND REVENUE $ 349,450.00
EXPENDITURES:
Administration $ 4,232.00
Source of Supply 30,201.00
Filtration and purification 112,850.00
Transmission and Distribution 68,663.00
Dublin Water System 10,969.00
Accounting, Collecting, Purchasing 19,563.00
Miscellaneous 10,000.00
Fixed Charges 17,770.00
Debt Service 35,901.00
Social Security 7,031.00
Capital Outlay 30,000.00
Total WATER FUND EXPENDITURES $ 347,180.00
C
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June 29, 1976
BUDGET SUMMARY CONTINUED
Connection Fees $ 7,000.00
Fee For Dumping Septic Tank Waste 1,000.00
Sewer Service Charge 222,500.00
Discount Earned & Other 100.00
Total SEWER FUND REVENUE $ 230,600.00
EXPENDITURES:
Sewerage System $ 27,940.00
Treatment and purification 85,640.00
Miscellaneous 14,000.00
Debt Service 57,114.00
Social Security 4,688.00
Fixed Charges 3,300.00
Capital Outlay 37,000.00
Total SEWER FUND EXPENDITURES $ 229,682.00
CEMETERY FUND
This fund closed. See General Fund Cemetery Maintenance
$UDGET Account. Combined for simplification of record keeping.
SUMMARY EQUIPMENT AND STORES FUND
This is a memorandum account for operating services for
other departments. The amount required is provided in
various functions such as Lease of Equipment, Repairs, Gas
and 0i1, etc.
REVENUE SHARING FUND
REVENUES'
Allocation thru December,31, 1976
Discounts & Interest
Previous Allocations Available
Total REVENUE SHARING FUND REVENUES
EXPENDITURES:
Public Safety
Environmental Protection
Public Transportation
Recreation
Financial Administration
Advertising
Multipurpose & Gen. Govt.
Total REVENUE SHARING FUND EXPENDITURES
$ 52,392.00
10,300.00
130,000.00
$ 192,692.00
$ 14,100.00
50,000.00
30,000.00
19,000.00
1,750.00
125.00
77.500.00
$ 192,475.00
t` ~*?' )`~ June 29, 1976
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Town Attorney Moore presented and read to Council an
Ordinance fixing. the tax rate on real and personal property
subject to taxation by the Town for the fiscal year 1976-77.
Councilman Vaughan moved the adoption of the ordinance fixing the
tax rate. The motion was seconded by Councilman Brockmeyer, and
carried on the following vote:
C. William Hickam, Jr. - aye William A. House - aye
Andrew L. Graham - aye Bob J. Clark - aye
Blair B. Brockmeyer - aye Arthur L. Meadows - aye
Mason A. Vaughan - aye James M. Neblett - absent
AN ORDINANCE TO FIX THE TAX RATE ON REAL
AND PERSONAL PROPERTY SUBJECT TD TAXATION WITHIN
AND BY THE TOWN OF PULASKI, VIRGINIA, FOR THE
YEAR BEGINNING JULY 1, 1976 AND ENDING JUNE 30,
1977, OR UNTIL OTHERWISE CHANGED BY APPROPRIATE
ACTION OF COUNCIL
BE IT ORDAINED by the Council of the Town of Pulaski,
Virginia, meeting in special session on the 29th day of June,
1976, that the Tax Rates for Real and Personal property subject
to Taxation, within and by the Town, Be, and Is hereby fixed
as, follows:
(1) The tax rate for the Fiscal year beginning July 1,
1976 and ending on June 30, 1977, or until otherwise provided
ORDINANCE by the Council, upon real and personal property, and all other
property subject to a Local tax levy, within and by said Town,
ESTABLISHING shall be-One Dollar and eighty cents ($1.80) for each one
hundred ($100.00) or fractional thereof, of assessed value of
REAL & PERSONAL Taxable property.
PROPERTY TAX (2) That said tax shall become a part of the General
fund of the Town of Pulaski, Virginia, and Be used for
Governmental expenditures and obligations of the Town as
authorized and directed by appropriate action of the Council
of said Town.
This Ordinance shall become effective on July 1, 1976.
,Town. Attorney Moore presented and read to Council an ordinance
ORDINANCE to amend and re-enact Section 16-70 of Article VI, Chapter 16 of the
AMENDING
MOTOR VEHICLE Town Code, providing rates for motor vehicle license taxes. On
LIC . TAX
motion of Councilman Brockmeyer, seconded by Councilman Clark,
and carried on the following recorded vote, the following ordinance
was adopted:
C. William Hickam, Jr. - aye William A. House - aye
Andrew L. Graham - aye Bob J. Clark - aye
Blair B. Brockmeyer - aye Arthur L. Meadows - aye
Mason A. Vaughan - aye James M. Neblett - absent
June 29, 1976
AN ORDINANCE TO AMEND AND RE-ENACT
SECTION 16-70 OF ARTICLE VI, CHAPTER 16
OF THE PULASKI TOWN CODE, AS AMENDED,
PROVIDING RATES FOR MOTOR VEHICLE LICENSE
TAXES
~~p~;..
BE IT ORDAINED by the Council of the Town of ,Pulaski, Virginia,
meeting in Special Session on the 29th day of June, 1976, that
Section 16-70 of Article VI, Chapter 16 of the Code of said Town,
providing Motor Vehicle License Tax Rates be, and the same is hereby
amended and re-enacted as follows:
Section 16-70. License Tax Rates.
Rates to be paid the treasurer for license plates, tags or
decals by owners of motor vehicles, trailers and semi-trailers
not designed and used for the transportation of passengers shall
be determined by the gross weight of the vehicle when loaded to
the maximum capacity for which it is licensed according to the
schedule of fees hereinafter set forth. All other vehicles shall
pay for a license the sum hereinafter provided.
(a) Passenger automobiles. On every passenger automobile,
station wagon, hearse and ambulance not used for hire, the license
tax shall be Fifteen Dollars ($15.00), regardless of weight.
On every such vehicle described above and used for hire,
MOTOR there shall be a tax of Five Dollars ($5.00) plus fifty cents per
VEHICLE TAX hundred of weight or fraction thereof, as determined by the
INCREASE manufacturer's shipping weight. Such tax shall not be .in lieu of
any other license required under provisions of this article.
(b) Motorcycles, Motorbikes and Motorscooters. On every
motorcycle, motorbike or motorscooter, the tax shall be Eight
Dollars ($8.00), with one dollar additional for each sidecar or
delivery box.
ORDINANCE (c) Buses. On every motor vehicle operated as a bus for
the transportation of passengers for hire, or otherwise, the
license tax shall be Five Dollars ($5.00), plus fifty cents per
hundred pounds of weight or fraction thereof, as determined by
manufacturer's shipping weight, and such tax shall not be in lieu
of any other license required under the provisions of this article.
(d) Trucks and tractors. On every truck or tractor not used
for hire, the license tax based on the gross weight when loaded to
capacity shall be assessed according to the following schedule:
Ten thousand pounds or less, a minimum of Fifteen Dollars
($15.00), and for each one hundred pounds additional above ten
thousand one to thirty thousand pounds, there shall be a tax
of fifteen cents per one hundred pounds of gross weight, and for
each one hundred pounds additional above thirty thousand one pounds,
there shall be a tax of twenty cents per one hundred pounds of gross
weight.
(e) Trucks and tractors_used for hire. On every truck or tractor
used for hire, the license tax based on the gross weight when loaded
to capacity shall be assessed according to the following schedule:
Ten thousand pounds or less, a minimum of Twenty-two Dollars
and Fifty Cents ($22.50), and for each one hundred pounds additional
above ten thousand one to thirty thousand pounds, there shall be
a tax of twenty cents per one hundred pounds of gross weight, and
for each one hundred pounds additional above thirty thousand one
pounds, there shall be a tax of twenty-five cents per one hundred
pounds of gross weight.
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& ~ ~t~~ June 29 , 1976
(f) Trailers and semitrailers. On every trailer or semi-
trailer not used for hire, the license tax shall be one-half
of the license tax provided,in subsection (d) of this section
for trucks of like capacity, and an every trailer or semi-
trailer used for hire, except those operating as common carriers
under certificate issued by the state corporation commission, the
license tax shall be one-half the license tax provided in sub-
MOTOR VEHICLE section (e) of this section for trucks of like capacity used for
hite.
TAX ORDINANCE
(g) Tractor truck and trailer or semitrailer combination.
In the case of a combination of a tractor truck and a trailer or
semitrailer, each vehicle consisting a part of such combination'
shall be licensed as a separate vehicle, and separate license
plates shall be issued therefor, but for the purpose of determin-
ing the gross weight group into which any such vehicle falls
pursuant to subsections (d) and (e) of this section, the combination
of vehicles of which vehicle constitutes a-part shall be considered
a unit and the aggregate gross weight of the entire combination
shall determine such gross weight group, and the tax computed
under schedules in subsections (d) and (e) of this section.
The license tax for a tractor truck shall be Twenty-seven
Dollars ($27.00) for such vehicle not used for hire, and Thirty-
eight Dollars ($38.00) for such vehicle used for hire, and such
tax shall be deducted from the gross weight tax,f or the combination
of the tractor truck and trailer or semitrailer, and such difference
shall constitute the license tax applicable to the trailer or semi-
trailer-.~
This ordinance shall become effective on the 1st day of
July, 1976.
Town Attorney Moore presented and read to Council an ordinance
to enact Article VI of Chapter 9 of the Pulaski Town Code, providing
for a utility consumer tax and establishing rates, procedures and
providing penalty for the violation thereof. Councilman House
moved the adoption of the ordinance. The motion was seconded
by Councilman Meadows, and carried on the following recorded vote:
C. William Hickam, Jr. - aye William A. House - aye
Andrew L. Graham - abstained Bob J. Clark - aye
Blair B. Brockmeyer - aye Arthur L. Meadows - aye
Mason A. Vaughan - aye James M. Neblett - absent
AN ORDINANCE TO ENACT ARTICLE VI OF CHAPTER
9 OF PULASKI TOWN CODE PROVIDING A UTILITY,
CONSUMER TAX BE LEVIED; ESTABLISHING RATES,
PROCEDURE AND PROVIDING PENALTY FOR THE
VIOLATION THEREOF
BE IT ORDAINED by the Council of the Town of Pulaski,
Virginia, meeting in Special Session on the 29th day, of June, 1976
that Chapter 9 of the Town Code be, and it is hereby, amended
UTILITY TAX by enacting Article VI, Section 9-30 through 9-37, inclusive,
thereto, as follows:
ORDINANCE
1
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June 29, 1976 ~R~''"
CHAPTER 9
ARTICLE VI - UTILITY CONSUMER-TAX, RATES,
PROCEDURE, PENALTY, ETC.
Section 9 - 30, Definitions.
For the purpose of this Article, the following words and
phrases shall have the meanings respectively ascribed to them
by this section:
Commercial or industrial service. Any utility service
furnished the owner or tenant of property used for commercial
or industrial purposes, including the owner of master metered
apartment buildings who pays for such utility service for such
property.
Person. The word "person" shall include individuals,
firms, partnerships, associations, corporations and combinations
of individuals of whatever form and character.
Residential service. Any utility service furnished the
owner or tenant of private residential property or tenant of
any apartment who pays for such utility service in or for such
property.
Seller. Every person whether a public service corporation
or not who sells or furnishes a utility service.
UTILITY Utility services. Local telephone service, electric service
and gas service excluding bottled or liquid gas service whether
generally termed a utility service or not, furnished in the
TAX corporate limits of the town.
Section 9 - 31, Levies; rates.
ORDINANCE
There is hereby imposed and levied by the Town upon each and
every purchaser of a utility service a tax in the amount of Five
(5%) percent of the charge, exclusive of any federal tax thereon,
subject to the limitations hereinafter set out, made by the seller
against the purchaser with respect to each utility service; said
tax in every case shall be collected by the seller from the purchaser
and shall be paid by the purchaser unto the seller for the use of
the town at the time the purchase price or such charge shall become
due and payable under the agreement between the purchaser and the
seller. Provided, that in case., any monthly bill submitted by any
seller for residential electric, gas or telephone utility service
shall exceed Fifteen Dollars ($15.00) for a residential user, there
shall be no tax computed on so much of such bill as shall exceed
Fifteen Dollars ($15.00). In case any monthly bill submitted by
any seller for a commercial or industrial user of electric, gas or
telephone utility service shall exceed Two Hundred and Fifty Dollars
($250.00), there shall be no tax computed on so much of such bill
as shall exceed Two Hundred and Fifty Dollars ($250.00). In case a
bill is submitted by the seller for purchases made by the user during
periods of greater than one month, then the amount of such bill
subject to taxation hereunder shall be the amount in which a bill
for the subject utility would be taxed in a single month multiplied
by the number of months for which such bill is submitted.
Section 9 - 32 Collection - Duties of Seller.
It shall be the duty of every seller in acting as the tax
collecting medium or agency for the Town of Pulaski to collect from
the purchaser for the use of the Town the tax hereby imposed and
levied at the time of collecting the purchase price charged theref or
and the taxes collected during each calendar month shall be reported
by each seller to the Town Treasurer/Director of Finance. Each
seller shall remit the amount of tax shown by said report to have been
collected to the Town Treasurer/Director of Finance on or bef ore the
last day of the second calendar month thereafter, together with the
r_°~ ~ E ~ . --,
~~'~t~+c3 June 29, 1976
name and address of any purchaser who has refused to pay his tax.
The required report shall be in the form prescribed by the Town
Treasurer/Director of Finance. The tax levied or imposed under
this ordinance with respect to the purchase of any gas or electric
service, shall become effective on bills rendered on and after
August 1, 1976, and with respect to local telephone service on
charges first appearing on bills rendered on August 1, 1976, and
thereafter.
Section 9 - 33. Same -- Duties of Treasurer/Director of Finance.
The Town Treasurer/Director of Finance shall be charged with
the authority and duty of collecting the taxes levied and imposed
hereunder and shall cause the same to be paid into the treasury
of the town .
Section 9 - 34. Records.
Each and every seller shall keep complete records showing
all purchases in the Town, which records shall show the price
charged against each purchaser with respect to each purchase,
the date thereof and the date of payment thereof and the amount
of tax imposed hereunder. Such records shall be kept open for
inspection by the duly authorized agents of the Town during regular
UTILITY TAX business hours and the duly authorized agents of the Town shall have
.the right, power and authority to make such transcripts thereof
during such time.
ORDINANCE
Section 9 - 35. Applicability to pay telephones.
The tax imposed and levied on purchases with respect to
local exchange telephone service shall apply. to all charges made
for local exchange telephone service, except local calls or mess-
ages which are paid for by inserting coins in coin operated
telephones.
Section 9 - 36. Exemptions.
The United States, the State and the political subdivision
thereof, boards, commissions and authorities as well as churches
are hereby exempt from payment of the tax imposed and levied
by this article with respect to the purchase of utility services
used by such agencies.
Section 9 - 37. Penalty for Failure to Pay Taxes Levied.
.Any purchaser failing, refusing or neglecting to pay the
tax hereby imposed or levied and any seller violating the pro-
visions hereof, and any officer, agent or employee of any seller
violating the provisions hereof, shall upon conviction, be subject
to a fine of not more than One Hundred Dollars ($100.00). Each
failure, refusal, neglect or violation and each day's continuance
thereof, shall constitute a separate offense.
This ordinance shall become effective on the 1st day of
July, 1976.
At 5:30 P. M., there being no further business to come bef ore
ADJOURNMENT the Council, Councilman Hickam moved the meeting adjourn.xl<.The
motion was seconded by Councilman House, and carried.
APPRO D:
~:
A EST: Mays Ratcliff
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,r' , ,__f~ ~~,.
is ~'~~ ' ; ..~
Clerk o Council
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