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Section 99-06 ARTICLE VI. FINANCE

Section 6.10. Funds deposited in City treasury.

The City Council may by resolution or ordinance provide that all moneys and funds coming into any department or the hands of any official or employee, and belonging to the city, shall be turned into the city treasury as often as may be practicable, for which the city treasurer shall keep accurate records and issue valid receipts to the department or official making such deposits. Wherever practicable, such deposits shall be made with the city treasurer daily, and the city treasurer may be required by the City Council or the city manager at any time to prepare a financial statement of his affairs.

Section 6.11. Property tax.

The City Council may assess, levy and collect an ad valorem tax on all real and personal property within the corporate limits of the city that is subject to such taxation by the state and county. This tax is for the purpose of raising revenues to defray the costs of operating the city government, of providing governmental services, for the repayment of principal and interest on general obligations, and for any other public purpose as determined by the City Council in its discretion.

Section 6.12. Millage rate; due dates; payment methods.

The City Council by ordinance shall establish a millage rate for the city property tax, a due date, and the time period within which these taxes must be paid. The City Council by ordinance may provide for the payment of these taxes by installments or in one lump sum, as well us authorize voluntary payment of taxes prior to the time when due, and to establish discounts for early payments.

Section 6.13. Occupation and business taxes.

The City Council by ordinance shall have the power to levy such occupation or business taxes as are not denied by law. Such taxes maybe levied on both individuals and corporations who transact business in this city or who practice or offer to practice any profession or calling therein to the extent such persons have a constitutionally sufficient nexus to this city to be so taxed. The City Council may classify businesses, occupations, professions or callings for the purpose of such taxation in any way which may be lawful and may compel the payment of such taxes as provided in Section 6.19.

Section 6.14. Licenses; permits; fees.

The City Council by ordinance shall have the power to require any individuals or corporations who transact business in this city or who practice or offer to practice any profession or calling therein to obtain a license or permit for such activity from the city and pay a reasonable fee for such license or permit where such activities are not now regulated by general law in such a way as to preclude city regulations. Such fees may reflect the total cost to the city of regulating the activity and, if unpaid, shall be collected as provided in Section 6.19. The City Council by ordinance may establish reasonable requirements for obtaining or keeping such licenses as the public health, safety, and welfare necessitate.

Section 6.15. Franchises.

The City Council shall have the power to grant franchises for the use of this city's streets and alleys for the purposes of railroads, street railways, telephone companies, electric companies, cable television, gas companies, transportation companies and other similar organizations. The City Council shall determine the duration, terms, whether the same shall be exclusive or nonexclusive, and the consideration for such franchises; provided, however, no franchise shall be granted for a period in excess of twenty (20) years and no franchise shall be granted unless the city receives just and adequate compensation therefor.

Section 6.16. Service charges; credit allowed for sewer connections.

(a) The City Council by ordinance shall have the power to assess and collect fees charges, and tolls for sewers, sanitary and health services, or any other services provided or made available within and without the corporate limits of the city for the total cost to the city of providing or making available such services. If unpaid, such charges shall be collected as provided in Section 6.19.

(b) Any person desiring to tap on to the sewerage system of the city may do so subject to the rules and regulations prescribed elsewhere in this charter and applicable ordinances adopted by the City Council for that purpose. The City Council is hereby authorized to collect the charges for such connection in cash in advance or on an amortized basis with the terms of payment and interest rates to be established from time to time by the City Council and within the authority contained in this section. The city is hereby given the power to charge legal rates of interest on all amortized payments and to make the terms of such payments extend over as many months or years as the city may by ordinance prescribe.

The passage of an ordinance for the connection of an individual property sewer line to any existing sewer lateral of the city, together with an ordinance determining the cost of the same and assessing the charges against the property of any person not paying in full his tapping fee, as prescribed by ordinance, shall, when properly entered on the minutes of the City Council, be notice of such lien from the date of the approval of such ordinance for such sewerage tap as full and completely as if the same were in the shape of an execution and entered on a docket of the clerk of the superior court under the general registration law. The clerk of the city shall maintain an assessment roll for all unpaid sewer tap fees.

(Ord. of 6-12-95(1), I(O))

Section 6.17. Special assessments.

The City Council by ordinance shall have the power to assess and collect the cost of constructing, reconstructing, widening, or improving any public way, street, sidewalk, curbing, gutters, sewers, or other utility mains and appurtenances from the abutting property owners under such terms and conditions as are reasonable. If unpaid, such charges shall be collected as provided in Section 6.19.

Section 6.18. Construction; other taxes.

This city shall be empowered to levy any other tax allowed now or hereafter by law, and the specific mention of any right, power, or authority in this article shall not be construed as limiting in any way the general powers of this city to govern its local affairs.

Section 6.19. Collection of delinquent taxes and fees.

The City Council by ordinance may provide generally for the collection of delinquent taxes, fees, or other revenue due the city under Sections 6.11 through 6.18 by whatever reasonable means as are not precluded by law. This shall include providing for the dates when the taxes or fees are due; late penalties or interest; issuance and execution of fi.fas.; creation and priority of liens; making delinquent taxes and fees personal debts of the persons required to pay the taxes or fees imposed; revoking city licenses for failure to pay any city taxes or fees; and providing for the assignment or transfer of tax executions.

Section 6.20. General obligation bonds.

The City Council shall have the power to issue bonds for the purpose of raising revenue to carry out any project, program, or venture authorized under this charter or the laws of the state. Such bonding authority shall be exercised in accordance with the laws governing bond issuance by municipalities in effect at the time such issue is undertaken.

Section 6.21. Revenue bonds.

Revenue bonds may be issued by the City Council as state law now or hereafter provides. Such bonds are to be paid out of any revenue produced by the project, program, or venture for which they were issued.

Section 6.22. Short term loans.

The city may obtain short-term loans and must repay such loans not later than December 31 of each year, unless otherwise provided by law.

Section 6.23. Fiscal year.

The City Council shall set the fiscal year by ordinance. This fiscal year shall constitute the budget year and the year for financial accounting and reporting of each and every office, department, agency, and activity of the city government.

Section 6.24. Budgets.

(a) The City Council shall approve annually a budget on all operations and capital improvements of the city and the total appropriations from any funds shall not exceed the estimated fund balance, reserves and revenues.

(b) Public review and comment on said budgets shall be conducted in accordance with Article 1 of Chapter 81 of the Official Code of Georgia Annotated, relating to budgets and audits.

Section 6.25. Independent audit.

There shall be an annual independent audit of all city accounts, funds and financial transactions by a certified public accountant selected by the City Council. The audit shall be conducted according to generally accepted accounting principles. Copies of all audit reports shalt be available at printing costs to the public.

Section 6.26. Bonding of employees.

Any city officials handling funds or authorizing payment of funds shall be bonded in an amount provided by resolution of the City Council or as may be provided by law. The city shall pay for such bond or bonds.

(Ord of 2-9-04)

(99-6-11, Amended, 02/09/2004, Prior Text)