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Ordinance 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 T}{E GENERAL GOVERNMENT AND DEBT SERVICE OF THE VILLAGE OF NORTH PAIM 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 PAI1~{ 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 1 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 1 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. All 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. /s/ M. C. Love. Jr. MAYOR ATTEST: /s/ Dolores R. Walker Village Clerk 1 i - 3 - Villa e of North Palm Beach, Florida 1 7 -77 Annua~Budget Revenue Detail Schedule Actual Revenues 1974-75 Estimated Revenues 1975-76 Anticipated Revenues 1975-76 Exhibit 2 Estimate Revenues 1976-77 310 Taxes 311 Ad Valorem Taxes .1 Current-Real Property $ 935,110 935,110 $ 1,008,743 .2 Delinquent-Real Property 4,280 .3 Current-Personal Property 68,991 69,559 110,696 .4 Delinquent-Personal Property 217 936,754 1,004,101 1 009 166 1~>>9,439 314 Franchise Taxes .l Electricity 180,689 190,000 204,682 250,00[ .2 Telephone 9,756 10,000 11,714 14,000 .4 Gas 2,962 3,000 2,899 3,000 .5 C.A.T.V. 9,918 10,000 11,952 14 OOC 203,325 213,000 231,247 281 OOC 315 Utility Service Taxes .1 Electricity 113,670 110,000 131,900 145,00( .4 Gas 2,571 5,000 3,100 3,000 .7 Fuel Oil - 800 80C .8 Propane 7,438 7,500 7,800 7,SOC 123 679 122 500 143 600 156 30C 319 Penalties and Interest on Delinquent Taxes .1 Ad Valorem Taxes 813 - 1,300 1,DOCI .4 Franchise Taxes _ _ _ .5 Utilities Services Taxes - - _ 813: , _ 1-300 1 000 Total Taxes 1s2b4,571 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 13,000 12,000 .4 Bicycles 80 100 60 50 18 839 20 100 13 060 12 OSC 329 Penalties on Licenses and Permits .1 Business 640 350 400 500 .2 Non-Business _ _ _ 640 350 400 SOC Total Licenses and Permits 72,704 66,450 76.660 74.55[ c K W 5a~ _~_.. Exhibit 2 cont`d Actual Estimated Anticipated Estimated Revenues Revenues Revenues Revenues 1974-75 1975-76 1975-76 1976-77 330 Intergovernmental Revenues 332 Federal Shared Revenues .1 General Fed. Rev. Sharing 38 651 - 145 757 99,000 333 Federal Payments in Lieu of Taxes .1 Plam~ing & Comm. Devel. 334 State Grants .1 General Goverment .11 Homestead Exempt Trust 7 Culture/Recreation 71 Library Const. Grant 16 100 19,903 19 933 22,817 - ~ 63,500 _ - 335 State Shared Revenues .1 General Government t i T 46 462 43,700 42,000 .11 .12 ax garet e C State Revenue Sharing , 335,036 377,300 341,000 366,000 .14 Mobile Home License 268 - 120 100 .15 Beverage Licenses 7 212 7 000 7,193 7,000 388 978 384 300 392,013' _415,100 .2 Public`Safety .21 Fire Insurance Prem. Tax - - 10,128 5,000 .22 Casualty Tns. Prem. Tax - - 10,952 6,000 _ 21,080 11,000 .4 Transportation 020 3 4 000 .41 Gasoline Rebate-Mun. Veh. - - , ~ 338 Shared Revenues From Local .1 Units County Road & Bridge Tax 48,598 32,000 38,650 35,000 .2 County School Guard Subsidy. .11,312.... _ .10,000 12,540 _12,030 .3 County Library Subsidy 10 328 ~ 11 377 11,500. 70 238 42 000 62 567 56_,530 Total Intergovernmental 513 967 446 203 707,870 610,447 Revenues 340 Charges for Services 341 General Government 6 70 50 .l Court Costs, Fees, Charges 50 0 ,2 Recording of Legal Inst. - -- - ,3 .4 Zoning Fees Sale of Maps & Publications - 42 300 25 65 50 341.5 Certification Copy; '.Research 63 30 250 85 .6 Admin.-Country Club 13 000 7.6 000 16 000 20,000 13 155 16 390 16 410 20,185 342 Public Safety .1 Police Services 714 450 450 370 .5 Protecitve Inspection Fees 1 877 1,000 3 100 1 000 c W W K 2 591 1 450 3 550 1,370 ~.; ~Yr Sw.j~, Exhibit 2 cont'd Actual Revenues 1974-75 Estimated Revenues 1975-76 Anticipated Revenues 1975-76 Estimated Revenues I 1976-77 343 Physical Environment { .1 Ground Maintenance 310 100 200 200 .2 Animal Control - G,000 6,210 8,600 .7 Refuse Collection Fees 298 2 500 298 300 608 8 600 6,708 9,100 347 Culture/Recreation .2 Participant Recreation .21 Ballet 8,652 6,000 6,250 6,000 .22 Art and Crafts 15,021 12,500 12,440 7,000 .23 Swimming Program - - - 3,500 .24 Summer Program 829 1,000 900 900 .25 Tennis Meters 1,989 - 86 - Tennis Membership Fees 15,487 - - - .26 Gymnastics - - - 5,000 .27 Dances - .- - 2,000 .29 Other 101 1 000 - 1 820 42 079 20 500 20,176 26,220 .4 Special Recreational Facilities .41 Marina 12 323 15 000 12 000 18 000 .6 Library .61 Memberships 96 - 106 100 .62 Copying - - 150 3,060 .63 Postage - - - 470 96 - 256 3 630 Total Charges For Services 70 852 61,940 59,100 78,505 350 Fines and Forfeitures 351 Court 32 114 20 000. 25,000 25,000 352 Library 2 662 1 800 2 400 2 400 Total Fines and Forfeitures 34 776 21,800 27,400 27,400 360 Miscellaneous Revenue 361 Interest Earnings 58,988 30,000 37,000 40,000 362 Rents and Royalties 600- 12 -- - 365 Sales and Comp. for Village Property .l Garbage Bags - - 500 950 .2 Newspapers - - 1,000 2,400 .3 Other - - 1 900 - - 3,400 3,350 369 Other Miscellaneous Revenue •1 Discounts-Purchases 544 600 600 600 .2 Discounts-Sales Tax 20 20 .3 Telephone Commissions 2,382 1,440 60 60 .4 Vending Plachine Comm. - .9 Other 20 20 2 926 2 040 700 700 Total Miscellaneous Revenue 62 514 32 052 41,100 44,050 ~~~, u . Exhibit 2 cont'd Actual Estimated Anticipated Estimates Revenues Revenues $evenues Revenue: 1974-75 1975-76 1975-76 1976-77 3SD Other Sources 382 Contribution from Reserve Operation end 23 035 19 847 19 847 24.988 389 Appropriated Fund Balance 342 000 462 000 462 000 194,628 Total Other Sources 365L035 481 847 481,847 213,616 Total Revenues 2 384 419 2 449 893 2 779 290 2,612,307 x Village of North Palm Beach 1976-77 Annual Budget Anuronriation 8ummarv General Government 1 Legislative-Village Council 2 Judicial-ASunicipal Court 3 Executive-Village Manager 4 Finance 5 Records Dlanagement-Village Clerk 6 Legal Services-Village Attorney 7 Planning & Community Development 8 General Services Total General Government P•,v51ic Safety 11 Fire Prevention R. Suppression 12 Law Enforcement 13 Energency Medical Service 14 Animal Control Total Public Sa#ety Public Services 21 Code Enforcement 22 Facilities Maintenance 23 Solid 'Haste Coll. & Disposal 24 Street Aaintenance 25 Mechanical Aaintenance 26 .Parks Aaintenance _' Total Public Services Leisure Services 31 Library 32 Recreation 33 Special Events. Total Leisure Services Debt Retlrem+ent 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 Impro-rement Progra'n 71 Dee to Capital Project Fund TOTAL BUD3ET: EXHIBIT 3 Personnel Contractual Capital Total Services Services Coamiodities Outlay Annron 11335 3249 20D 650 20434 631 3000 - - 3631 35718 6285 650 750 93,403 54872 5701 1240 2350 64163 22936 2718 700 - 26354 - 13300 - - 13300 - 3000 - - 3000 S 052 ]37 500 13.42D - 158x972 X33 544 179753 16 210 3 750 333.257 60284 14170 3535 2895 8D~864 494693 13960 32350 26490 567493 57828 1000 2900 640 62368 ~ lsn93 375 1.750 - 13.218 6~~rzon 29!505 40 5,~5 30.025 723.943 53209 7725 4710 540 71184 116193 12165 9380 7030 144788 251408 39378 25838 44090 363810 116999 18055 16190 .4215 155459 49320 1300 2288 4385 57293 ~00~937 7~.0 12 660 4 615 12S 022 693 066 86 43b 7464 64.875 818.536 69654. 19240 4175: 21810 115079 100104 29160 51600 ~ 5385 140249 - 1Q•~500 5 800 16.300 '+ao O°° 58 8Q0 15 57~• 27 195 271.628 - 15~ 812 - - . 15~ 812 ' 130 403 - - 130.403 146 215 - - 146.215 - 25000 - - 25~OD0 20 250 - - 20,250 45 250 - - 45 250 - 40600 - • - 40600 6 200 - _ 6.200 46 800 - - 4G. 800 126678 '125.673 1~~~^ 446 592 854 146 484 252.523 2.612.307 t ~ `t y~ Y'~ North Palm Beach Country Club .Exhibit 9 _1976-77 Annual Bud¢et Income Protection 1976-77 Income Memberships Full Club $ 19,540 Golf 235,075 Pooi 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 Golf 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 71020 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 112720 Total Clubhouse Income $ 357,220 Total Projected Income $1 ,012,180 :~~~ North Palm Beach Country Club 1976-77 Annual Budget Expense Projection Sports Activities Expenses Golf 11 Golf Course Maintenance 12. Golf Shop 13 Golf Carts 14 Driving Range 21 Pool 31 Tennis Clubhouse Opera~ing Expenses 41 Food and Beverage Undistributed Operating Expenses Exhibit 10 Cost of Payroll Other Sales & Fringe Expenses Total Ben~f its $ - $119,961. $ 79,665 $199,626 - 21,713 10,300 32,013 - 14,060 .'7,040 21,100 1.000 16,057 2,485 19,542 1,000 171,791 99,490 272,281 - 46,877 27,450 74,327 - 16,79 13,748 30 507 1,000 235,427 140_,688. 377,115 148,100 152,899 42,580 343 579 51 Administrative and General. - 46,765 46,255 93,020 53 Utilities -. - 25,000 25,000 54 Clubhouse Repaits:& Plaint;?: - 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 O 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 X5463,406 x;80,587 ' $993 093 ~~~ Village of North Palm Beach E7CiIBIT 4 Comparative Analysis of Taxable Valuation For the Fiscal Years 1975/76 and. 1976/77 1975/76 1976/77 Total Real Property Valuation $159,077,570 $170,550,192 Valuation ert l Pro l P 16,393,383 18,301,133 y p ersona Tota ation Val l P t 51175,470,953 $188,851,325 u roper y Tota Deductions: ' Delinquent Real Property Taxes Valuation 351,804. - Inventory (75X) 1,997,901 1,945,551 Government Exemption 4,252,000 6,868,190 Widows 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 tion ad Exem t i H 2.916,657 3,295,001 p omes e or Sen $ 32,027,980 $ 35,187,735 Gross Taxable Valuation- $143,k42,973 $153,663,590 sed Mill Rate P .007 .007285 ropo osed Ad Valorem Tax P 1,004,101 ~ $ 1',119,439 rop , Distribution oY Ad Valorem Taxes . A~gronrfations 91 75_76 87~---6-77 Debt Service - General Obligation Bond $ 81,085 $ 58,600 Discounts on Taxes 35,145 40,600 Reser/e for Uncollectable Taxes 15,060 6,200 Other Appropriations _872,_,811 9S4,039 $1.004101 $1 119,,439 1+ K -__ . is ~~~ Village of North Palm Beach E7CiIBIT 4 Comparative Analysis of Taxable Valuation For the Fiscal Years 1975/76 and. 1976/77 1975/76 1976/77 Total Real Property Valuation $159,077,570 $170,550,192 Valuation ert l Pro l P 16,393,383 18,301,133 y p ersona Tota ation Val l P t 51175,470,953 $188,851,325 u roper y Tota Deductions: ' Delinquent Real Property Taxes Valuation 351,804. - Inventory (75X) 1,997,901 1,945,551 Government Exemption 4,252,000 6,868,190 Widows 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 tion ad Exem t i H 2.916,657 3,295,001 p omes e or Sen $ 32,027,980 $ 35,187,735 Gross Taxable Valuation- $143,k42,973 $153,663,590 sed Mill Rate P .007 .007285 ropo osed Ad Valorem Tax P 1,004,101 ~ $ 1',119,439 rop , Distribution oY Ad Valorem Taxes . A~gronrfations 91 75_76 87~---6-77 Debt Service - General Obligation Bond $ 81,085 $ 58,600 Discounts on Taxes 35,145 40,600 Reser/e for Uncollectable Taxes 15,060 6,200 Other Appropriations _872,_,811 9S4,039 $1.004101 $1 119,,439 1+ K -__ . is