Adopted 2021 BudgetCCORDINANCENO.2020-28ADOPTINGABUDGETFORFISCALYEAR2021CONTAININGESTIMATESOFPROPOSEDREVENUESANDEXPENDITURESBYTHECITYOFNORTHAUGUSTA,SOUTHCAROLINA,FORTHEBUDGETYEARBEGINNINGJANUARY1.2021,ANDDECLARINGTHATSAMESHALLCONSTITUTETHEBUDGETOFTHECITYOFNORTHAUGUSTAFORSUCHBUDGETYEARWHEREAS,inaccordancewiththeLawsofSouthCarolina,andtheOrdinanceoftheCityofNorthAugusta,theCityAdministratormustprepareandsubmittotheCityCouncilaBalancedBudgetforthenextbudgetyeartobeginonJanuary1,2021,andendonDecember3!,2021;andWHEREAS,apublichearinghasbeenheldonsaidbudget,asrequiredbylaw.NOW,THEREFOREBEITORDAINEDBYTHEMAYORANDCITYCOUNCILOFTHECITYOFNORTHAUGUSTA,SOUTHCAROLINA,[NMEETINGDULYASSEMBLEDANDBYTHEAUTHORITYTHEREOF,THAT:Section1.TheCityCouncilherebyadoptsthe2021FiscalYearBudget,incorporatedbyreferenceasthoughitweresetouthereininitsentirety,fortheconductofthebusinessofthemunicipalgovernmentofNorthAugustaforthebudgetyear,January1,2021,toDecember31,2021.SectionII.ThetransferofbudgetedamountsbetweenfunctionalareasofexpendituresorexpensesshallbeapprovedbyCityCouncil;however,transfersofbudgetedlineitemswithinthefunctionalareasofexpendituresorexpensesnottoexceed$5.000,maybeapprovedbytheCityAdministratoraslongastotalexpendituresorexpensesdonotexceedappropriationsinthefunctionalarea.Managementcanalsooverexpendappropriations,withtheCityAdministratorsapproval,atthelineitemanddepartmentlevel,aslongasthetotalexpendituresorexpensesdonotexceedappropriationsofthefunctionalarea.Functionalareasare:GeneralGovernment;PublicSafety;PublicWorks;Parks,Recreation,andTourism;SanitationServices;StormwaterUtility;andWaterandWastewater.SectionIII.TheMayororCityAdministratormayauthorizetheexpenditureofanamountnottoexceed$500atanyonetimefromtheCouncilContingenciesAccountwithoutpriorapprovaloftheCityCouncilprovidedthatanysuchexpenditureisreportedintheminutesofthenextCouncilmeeting.SectionIV.TheCityCouncilmustapproveexpendituresfromthefollowingfunds:SalesTaxI,SalesTaxII,SalesTaxIII,SalesTaxIV,StreetImprovements,TransportationImprovement,CapitalProjects,Riverfront/CentralCoreDevelopment,Depreciation,Contingent,Construction,TaxIncrementFinancing,andtheNorthAugustaPublicFacilitiesCorporationunlessotherwisepreviouslybudgeted.SectionV.TheCityAdministratormayexecuteallnecessarydocumentsrelatingtotheleasepurchasefinancingofequipmentspecificallyauthorizedandidentifiedinthe2021Budget.Thefinancialinstitutionselectedfor2021leasepurchasefinancingshallbeselectedbaseduponcompetitivebiddinginconformancewiththeCity’spurchasingprocedures.
CCSectionVi.SectionVII.AllOrdinancesorpartsofOrdinancesinconflictherewithare,totheextentofsuchconflict,herebyrepealed.ThisOrdinanceshallbecomeeffectiveimmediatelyuponitsadoptiononsecondreading.DONE,RATIFIEDANDADOPTEDBYTHEMAYORANDCITYCOUNCILOFTHECITYOFNORTHAUGUSTA,SOUTHCAROLINA,ONTHIS2AYOFVemk,tr2020.FirstReadingOcf6erjgooSecondReadingt’lLvekbe.r2d.VFRobertA.Pettit,ivfyor-ATTEST:A4wcif14JtSharonLamar,CityClerk
(CORDINANCENO.2020-29LEVYINGTHEANNUALTAXONPROPERTYINTHECITYOFNORTHAUGUSTA,SOUTHCAROLINA,FORTHEFISCALYEARBEGINNINGJANUARY1,2021,ANDENDINGDECEMBER31,2021BEITORDAINEDBYTHEMAYORANDCITYCOUNCILOFTHECITYOFNORTHAUGUSTA,SOUTHCAROLINA,INMEETINGDULYASSEMBLEDANDBYTHEAUTHORITYTHEREOF,THAT:SectionI.Theannualtaxforthefiscalyear(budgetyear)2021,beginningJanuary1,2021,andendingDecember31,2021,isherebyimposedandleviedforgeneralcorporatepurposesuponallthetaxablepropertyoftheCityofNorthAugusta.SectionII.Theperiodforwhichthetaxlevyisdueonalltaxableproperty,exceptformotorizedvehicles,shallbefromJanuary1,2020,toDecember31,2020.SectionIII.TheperiodforwhichthetaxlevyisdueforallmotorizedvehicleswhicharerequiredtobelicensedbySection53-3-110,CodeofLawsofSouthCarolina,shallbefromJanuary1,2021,toDecember31,2021.SectionIV.Thetaxlevyimposeduponalltaxablepropertyshallbe72.00millstotheGeneralFundand1.5millstotheCapitalProjectsFundforatotaltaxlevyof73.5mills.SectionV.AllOrdinancesorpartsofOrdinancesinconflictherewithare,totheextentofsuchconflict,herebyrepealed.SectionVI.ThisOrdinanceshallbecomeeffectiveJanuary1,2021.DONE,RATIFIEDANDADOPTEDBYTHEMAYORANDCITYCOUNCILOFTHECITYOFNORTHAUGUSTA,SOUTHCAROLINA,ONTHISnJDAYOFtsjoyembc.r,2020.FirstReadingcer_________________________RobertA.Pettit,MayorSecondReadingtlD’(ekflberooATTEST:A44dVSharonLamar,CityClerk
CCORDINANCENO.2020-32ANORDINANCETOAMENDSECTION15ARTICLESIANDVRELATEDTOBUSINESSLICENSINGWHEREAS,Chapter15.ArticleIoftheCityofNorthAugustaCodeofOrdinancesprovidesformattersrelatedtoobtainingabusinesslicensewiththeCityofNorthAugusta;and,WHEREAS,thisArticlewascodifiedin2008withnorevisionssincethen;and,WHEREAS,theMunicipalAssociationofSouthCarolinadevelopeda“modelbusinesslicenseordinance”thatisincompliancewithstateandfederallawandotherbestpracticesofbusinesslicensing;and,WHEREAS,the“modelbusinesslicenseordinance”providesstandardizationofbusinesslicensingamongmunicipalitiesacrossSouthCarolina;and,WHEREAS,MayorandCityCouncilbelievethatitisappropriatefortheCityofNorthAugustatorevisethisOrdinanceconcerningbusinesslicensinginconformitywiththe“modelbusinesslicenseordinance”asputforthbytheMunicipalAssociationofSouthCarolina;and,WHEREAS,MayorandCityCouncilbelievethedeletionofthecurrentArticleIinitsentiretyandreplacementofsamewitharevisedversionisappropriate.WHEREAS,MayorandCityCouncilalsobelievethedeletionofthecurrentArticleVinitsentiretyisappropriateasitisnowincludedintherevisedArticleI.NOW,THEREFORE,BEITORDAINEDbytheMayorandCityCounciloftheCityofNorthAugusta,SouthCarolina,inmeetingdulyassembledandbytheauthoritythereof,that:I.Section15,ArticleI,entitledBUSINESSLICENSESandSection15,ArticleV,entitledRETAILTELECOMMUNICATIONSSERVICESareherebyamendedbydeletingtheentiresectionsastheyarecurrentlydrawnandinsertinginitsplacethefollowing,sothatsuchOrdinance,whenrevised,wouldreadasfollows:Sec.1.LicenseRequired.Everypersonengagedorintendingtoengageinanycalling,business,occupationorprofession,inwholeorinpart,withinthelimitsoftheCityofNorthAugusta,SouthCarolina,isrequiredtopayanannuallicensetaxfortheprivilegeofdoingbusinessandobtainabusinesslicenseashereinprovided.
CCSec.2.Definitions.Thefollowingwords,termsandphrases,whenusedinthisordinance,shallhavethemeaningascribedherein:“Bi,siness”meansacalling,occupation,profession,oractivityengagedinwiththeobjectofgain,benefitoradvantage,eitherdirectlyorindirectly.“CharitableOrganization”meansanorganizationthatisdeterminedbytheInternalRevenueServicetobeexemptfromFederalincometaxesunder26U.S.C.section501(c)(3),(4),(6),(7),(8),(10)or(19).“CharitablePurpose”meansabenevolent,philanthropic,patriotic,oreleemosynarypurposewhichdoesnotresultinpersonalgaintoasponsor.organizer,officer,director,trusteeorpersonwithultimatecontroloftheorganization.“ClassJIcation”meansthatdivisionofbusinessesbymajorgroupssubjecttothesamelicenserateasdeterminedbyacalculatedindexofabilitytopaybasedonnationalaverages,benefits,equalizationoftaxburden,relationshipsofservices,orotherbasisdeemedappropriatebytheCouncil.“GrossIncome”meansthegrossreceiptsorgrossrevenueofabusiness,receivedoraccrued,foronecalendarorfiscalyearcollectedortobecollectedfrombusinessdonewithintheMunicipality,exceptingtherefromincomeearnedoutsideoftheMunicipalityonwhichalicensetaxispaidbythebusinesstosomeothermunicipalityoracountyandfullyreportedtotheMunicipality.Grossincomeforagentsmeansgrosscommissionsreceivedorretained,unlessotherwisespecified.Grossincomeforinsurancecompaniesmeansgrosspremiumswritten.Grossincomeforbusinesslicensetaxpurposesshallnotincludetaxescollectedforagovernmentalentity,escrowfunds,orfundswhicharethepropertyofathirdparty.Thevalueofbarteredgoodsortrade-inmerchandiseshallbeincludedingrossincome.ThegrossreceiptsorgrossrevenuesforbusinesslicensepurposesmaybeverifiedbyinspectionofreturnsandreportsfiledwiththeInternalRevenueService,theSouthCarolinaDepartmentofRevenue,theSouthCarolinaDepartmentofInsurance,orothergovernmentagencies.“LicenseOfficial”meansapersondesignatedtoadministerthisordinance.“Licensee”meansthebusiness,thepersonapplyingforthelicenseonbehalfofthebusiness,anagentorlegalrepresentativeofthebusiness,apersonwhoreceivesanypartofthenetprofitofthebusiness,orapersonwhoownsorexercisescontrolofthebusiness.“Municipality”meanstheCityofNorthAugusta,SouthCarolina.‘Person”meansanyindividual,firm,partnership.LLP,LLC,cooperativenon-profitmembership,corporation,jointventure,association.estate,trust,businesstrust,receiver,syndicate,holdingcompany,orothergrouporcombinationactingasaunit.inthesingularor2
CCplural,andtheagentoremployeehavingchargeorcontrolofabusinessintheabsenceoftheprincipal.Sec.3.PurposeandDuration.Thebusinesslicenseleviedbythisordinanceisforthepurposeofprovidingsuchregulationasmayberequiredforthebusinesssubjecttheretoandforthepurposeofraisingrevenueforthegeneralfundthroughaprivilegetax.Eachyearlylicenseshallbeissuedforthetwelve-monthperiodofMay1toApril30.TheprovisionsofthisordinanceandtherateshereinshallremainineffectfromyeartoyearasamendedbytheCouncil.Sec.4.LicenseTax.A.Therequiredlicensetaxshallbepaidforeachbusinesssubjectheretoaccordingtotheapplicablerateclassificationonorbeforetheduedateofthe30thdayofAprilineachyear,exceptforthosebusinessesinRateClass8forwhichadifferentduedateisspecified.B.Aseparatelicenseshallberequiredforeachplaceofbusinessandforeachclassificationorbusinessconductedatoneplace.Ifgrossincomecannotbeseparatedforclassificationsatonelocation,thelicensetaxshallbecomputedonthecombinedgrossincomefortheclassificationrequiringthehighestrate.Alicensetaxbasedongrossincomeshallbecomputedonthegrossincomefortheprecedingcalendarorfiscalyear,andonatwelve-monthprojectedincomebasedonthemonthlyaverageforabusinessinoperationforlessthanoneyear.Thetaxforanewbusinessshallbecomputedontheestimatedprobablegrossincomestatedinthelicenseapplicationforthebalanceofthelicenseyear.Theinitialtaxforanannexedbusinessshallbeproratedforthenumberofmonthsremaininginthelicenseyear.Norefundshallbemadeforabusinessthatisdiscontinued.Sec.5.RegistrationRequired.A.Theowner,agentorlegalrepresentativeofeverybusinesssubjecttothisordinance,whetherlistedintheclassificationindexornot,shallregisterthebusinessandmakeapplicationforabusinesslicenseonorbeforetheduedateofeachyear;provided,anewbusinessshallberequiredtohaveabusinesslicensepriortooperationwithintheMunicipality,andanannexedbusinessshallberequiredtohaveabusinesslicensewithinthirty(30)daysoftheannexation.Alicenseforabar(NAICS722410)mustbeissuedinthenameoftheindividualwhohasbeenissuedaStatealcohol,beerorwinepermitorlicenseandwillhaveactualcontrolandmanagementofthebusiness.B.ApplicationshallbeonaformprovidedbytheLicenseOfficialwhichshallcontaintheSocialSecurityNumberand/ortheFederalEmployer’sIdentificationNumber,thebusinessnameasreportedontheSouthCarolinaincometaxreturn,andallinformationabouttheapplicantandtheLicenseeandthebusinessdeemedappropriatetocarryoutthepurposeofthisordinancebytheLicenseOfficial.Applicantsmayberequiredtosubmitcopiesofportionsofstateandfederalincometaxreturnsreflectinggrossreceiptsandgrossrevenuefigures.3
((C.Theapplicantshallcertifyunderoaththattheinformationgivenintheapplicationistrue,thatthegrossincomeisaccuratelyreported,orestimatedforanewbusiness,withoutanyunauthorizeddeductions,andthatallassessments,personalpropertytaxesonbusinesspropertyandothermoniesdueandpayabletotheMunicipalityhavebeenpaid.Sec.6.Deductions,Exemptions,andCharitableOrganizations.A.NodeductionsfromgrossincomeshallbemadeexceptincomeearnedoutsideoftheMunicipalityonwhichalicensetaxispaidbythebusinesstosomeothermunicipalityoracountyandfullyreportedtotheMunicipality,taxescollectedforagovernmentalentity,orincomewhichcannotbeincludedforcomputationofthetaxpursuanttoStateorFederallaw.Theapplicantshallhavetheburdentoestablishtherighttoexemptincomebysatisfactoryrecordsandproof.B.NopersonshallbeexemptfromtherequirementsoftheordinancebyreasonofthelackofanestablishedplaceofbusinesswithintheMunicipality,unlessexemptedbyStateorFederallaw.TheLicenseOfficialshalldeterminetheappropriateclassificationforeachbusinessinaccordancewiththelatestissueoftheNorthAmericanIndustryClassificationSystem(NAICS)fortheUnitedStatespublishedbytheOfficeofManagementandBudget.Nopersonshallbeexemptfromthisordinancebyreasonofthepaymentofanyothertax,unlessexemptedbyStatelaw,andnopersonshallberelievedofliabilityforpaymentofanyothertaxorfeebyreasonofapplicationofthisordinance.C.ACharitableOrganizationshallbeexemptfromthebusinesslicensetaxonitsgrossincomeunlessitisdeemedabusinesssubjecttoabusinesslicensetaxonallorpartofitsgrossincomeasprovidedinthissection.ACharitableOrganization,oranyfor-profitaffiliateofaCharitableOrganization,thatreportsincomefromfor-profitactivities,orunrelatedbusinessincome,forFederalincometaxpurposestotheInternalRevenueServiceshallbedeemedabusinesssubjecttoabusinesslicensetaxonthepartofitsgrossincomefromsuchfor-profitactivitiesorunrelatedbusinessincome.ACharitableOrganizationshallbedeemedabusinesssubjecttoabusinesslicensetaxonitstotalgrossincomeif(1)anynetproceedsofoperation,afternecessaryexpensesofoperation,inuretothebenefitofanyindividualoranyentitythatisnotitselfaCharitableOrganizationasdefinedinthisordinance,or(2)anynetproceedsofoperation,afternecessaryexpensesofoperation,areusedforapurposeotherthanaCharitablePurposeasdefinedinthisordinance.Excessbenefitsorcompensationinanyformbeyondfairmarketvaluetoasponsor,organizer,officer,director,trusteeorpersonwithultimatecontroloftheorganizationshallnotbedeemedanecessaryexpenseofoperation.Sec.7.FalseApplicationUnlawful.Itshallbeunlawfulforanypersonsubjecttotheprovisionsofthisordinancetomakeafalseapplicationforabusinesslicense,ortogiveorfile,ordirectthegivingorfilingof,anyfalseinformationwithrespecttothelicenseortaxrequiredbythisordinance.4
CCSec.8.DisplayandTransfer.A.AllpersonsshalldisplaythelicenseissuedtothemontheoriginalformprovidedbytheLicenseOfficialinaconspicuousplaceinthebusinessestablishmentattheaddressshownonthelicense.Atransientornon-residentshallcarrythelicenseuponhispersonorinavehicleusedinthebusinessreadilyavailableforinspectionbyanyauthorizedagentoftheMunicipality.B.AchangeofaddressmustbereportedtotheLicenseOfficialwithinten(10)daysafterremovalofthebusinesstoanewlocationandthelicensewillbevalidatthenewaddressuponwrittennotificationbytheLicenseOfficialandcompliancewithzoningandbuildingcodes.FailuretoobtaintheapprovaloftheLicenseOfficialforachangeofaddressshallinvalidatethelicenseandsubjectthelicenseetoprosecutionfordoingbusinesswithoutalicense.Abusinesslicenseshallnotbetransferableandatransferofcontrollinginterestshallbeconsideredaterminationoftheoldbusinessandtheestablishmentofanewbusinessrequiringanewbusinesslicense,basedonoldbusinessincome.Sec.9.AdministrationofArticle.TheLicenseOfficialshalladministertheprovisionsofthisarticle,collectlicensetaxes,issuelicenses,makeorinitiateinvestigationsandauditstoinsurecompliance,initiatedenialorsuspensionandrevocationprocedures,reportviolationstothemunicipalattorney,assistinprosecutionofviolators,produceforms,makereasonableregulationsrelatingtotheadministrationofthisordinance,andperformsuchotherdutiesasmaybedulyassigned.Sec.10.InspectionandAudits.A.Forthepurposeofenforcingtheprovisionsofthisordinance,theLicenseOfficialorotherauthorizedagentoftheMunicipalityisempoweredtoenteruponthepremisesofanypersonsubjecttothisordinancetomakeinspections,examineandauditbooksandrecords.Itshallbeunlawfulforanysuchpersontofailorrefusetomakeavailablethenecessarybooksandrecords.Intheeventanauditorinspectionrevealsthatthelicenseehasfiledfalseinformation,thecostsoftheauditshallbeaddedtothecorrectlicensetaxandlatepenaltiesinadditiontootherpenaltiesprovidedherein.Eachdayoffailuretopaytheproperamountoflicensetaxshallconstituteaseparateoffense.B.TheLicenseOfficialshallhavetheauthoritytomakeinspectionsandconductauditsofbusinesseswithintheMunicipalitytoinsurecompliancewiththeordinance.Financialinformationobtainedbyinspectionsandauditsshallnotbedeemedpublicrecords,andtheLicenseOfficialshallnotreleasetheamountoflicensetaxespaidorthereportedgrossincomeofanypersonbynamewithoutwrittenpermissionofthelicensee,exceptasauthorizedbythisordinance,StateorFederallaw,orproperjudicialorder.Statisticscompiledbyclassificationsarepublicrecords.Sec.11.Assessments,PaymentunderProtest,Appeal.5
CA.IfapersonfailstoobtainabusinesslicenseortofurnishtheinformationrequiredbythisordinanceortheLicenseOfficial,theLicenseOfficialshallexaminesuchrecordsofthebusinessoranyotheravailablerecordsasmaybeappropriate,andconductsuchinvestigationsandstatisticalsurveysastheLicenseOfficialmaydeemappropriatetoassessalicensetaxandpenaltiesasprovidedherein.B.Anoticeofassessmentshallbeservedbycertifiedmailorpersonalservice.AnapplicationforadjustmentoftheassessmentmaybemadetotheLicenseOfficialwithinfive(5)daysafterthenoticeismailedorpersonallyservedortheassessmentwillbecomefinal.TheLicenseOfficialshallestablishauniformprocedureforhearinganapplicationforadjustmentofassessmentandissuinganoticeoffinalassessment.C.AfinalassessmentmaybeappealedtotheCouncilonlybypaymentinfulloftheassessmentunderprotestwithinfive(5)daysandthefilingofwrittennoticeofappealwithinten(10)daysafterpaymentpursuanttotheprovisionsofthisordinancerelatingtoappealstoCouncil.Sec.12.DelinquentLicenseTaxes,PartialPayment.A.Fornon-paymentofalloranypartofthecorrectlicensetax,theLicenseOfficialshalllevyandcollectalatepenaltyoffive(5%)percentoftheunpaidtaxforeachmonthorportionthereofaftertheduedateuntilpaid.Penaltiesshallnotbewaived.Ifanylicensetaxremainsunpaidforsixty(60)daysafteritsduedate,theLicenseOfficialshallreportittothemunicipalattorneyforappropriatelegalaction.B.PartialpaymentmaybeacceptedbytheLicenseOfficialtotollimpositionofpenaltiesontheportionpaid;provided,however,nobusinesslicenseshallbeissuedorreneweduntilthefullamountofthetaxdue,withpenalties,hasbeenpaid.Sec.13.Notices.TheLicenseOfficialmay,butshallnotberequiredto,mailwrittennoticesthatlicensetaxesaredue.Ifnoticesarenotmailed,thereshallbepublishedanoticeoftheduedateinanewspaperofgeneralcirculationwithinthemunicipalitythree(3)timespriortotheduedateineachyear.Failuretoreceivenoticeshallnotconstituteadefensetoprosecutionforfailuretopaythetaxdueorgroundsforwaiverofpenalties.Sec.14.DenialofLicense.TheLicenseOfficialshalldenyalicensetoanapplicantwhentheLicenseOfficialdetermines:A.Theapplicationisincomplete,containsamisrepresentation,falseormisleadingstatement,evasionorsuppressionofamaterialfact;orB.Theactivityforwhichalicenseissoughtisunlawfulorconstitutesapublicnuisanceperseorperaccidens;or6
CC.Theapplicant,LicenseeorpriorLicenseeorthepersonincontrolofthebusinesshasbeenconvicted,withintheprevioustenyears,ofanoffenseunderalaworordinanceregulatingbusiness,acrimeinvolvingdishonestconductormoralturpituderelatedtoabusinessorasubjectofabusiness,oranunlawfulsaleofmerchandiseorprohibitedgoods;orD.Theapplicant,LicenseeorpriorLicenseeorthepersonincontrolofthebusinesshasengagedinanunlawfulactivityornuisancerelatedtothebusinessortoasimilarbusinessintheMunicipalityorinanotherjurisdiction;orE.Theapplicant,LicenseeorpriorLicenseeorthepersonincontrolofthebusinessisdelinquentinthepaymenttotheMunicipalityofanytaxorfee;orF.ThelicenseforthebusinessorforasimilarbusinessoftheLicenseeintheMunicipalityoranotherjurisdictionhasbeendenied,suspendedorrevokedinthepreviouslicenseyear.AdecisionoftheLicenseOfficialshallbesubjecttoappealtoCouncilashereinprovided.Denialshallbewrittenwithreasonsstated.Sec.15.SuspensionorRevocationofLicense.WhentheLicenseOfficialdetermines:A.Alicensehasbeenmistakenlyorimproperlyissuedorissuedcontrarytolaw;orB.ALicenseehasbreachedanyconditionuponwhichthelicensewasissuedorhasfailedtocomplywiththeprovisionsofthisordinance;orC.ALicenseehasobtainedalicensethroughafraud,misrepresentation,afalseormisleadingstatement,evasionorsuppressionofamaterialfactinthelicenseapplication;orD.ALicenseehasbeenconvicted,withintheprevioustenyears,ofanoffenseunderalaworordinanceregulatingbusiness,acrimeinvolvingdishonestconductormoralturpituderelatedtoabusinessorasubjectofabusiness,oranunlawfulsaleofmerchandiseorprohibitedgoods;orE.ALicenseehasengagedinanunlawfulactivityornuisancerelatedtothebusiness;orF.ALicenseeisdelinquentinthepaymenttotheMunicipalityofanytaxorfee,theLicenseOfficialshallgivewrittennoticetotheLicenseeorthepersonincontrolofthebusinesswithintheMunicipalitybypersonalserviceorcertifiedmailthatthelicenseissuspendedpendingahearingbeforeCouncilforthepurposeofdeterminingwhetherthelicenseshouldberevoked.7
CCThenoticeshallstatethetimeandplaceatwhichthehearingistobeheld,whichshallbeataregularorspecialCouncilmeetingwithinthirty(30)daysfromthedateofserviceofthenotice,unlesscontinuedbyagreement.Thenoticeshallcontainabriefstatementofthereasonsforsuspensionandproposedrevocationandacopyoftheapplicableprovisionsofthisordinance.Sec.16.AppealstoCouncil.A.Anypersonaggrievedbyadecision,finalassessment,proposedrevocation,suspension,oradenialofabusinesslicensebytheLicenseOfficialmayappealthedecisiontotheCouncilbywrittenrequeststatingthereasonstherefore,filedwiththeLicenseOfficialwithinten(10)daysafterservicebymailorpersonalserviceofthenoticeofdecision,finalassessment,proposedrevocation,suspensionordenial.B.AnappealorahearingonproposedrevocationshallbeheldbytheCouncilwithinthirty(30)daysafterreceiptofarequestforappealorserviceofnoticeofsuspensionataregularorspecialmeetingofwhichtheapplicantorlicenseehasbeengivenwrittennotice,unlesscontinuedbyagreement.Atthehearing,allpartiesshallhavetherighttoberepresentedbycounsel,topresenttestimonyandevidenceandtocross-examinewitnesses.Theproceedingsshallberecordedandtranscribedattheexpenseofthepartysorequesting.TherulesofevidenceandprocedureprescribedbyCouncilshallgovernthehearing.CouncilshallbymajorityvoteofmemberspresentrenderawrittendecisionbasedonfindingsoffactandapplicationofthestandardshereinwhichshallbeserveduponallpartiesortheirrepresentativesandshallbethefinaldecisionoftheMunicipality.Sec.17.Consent,franchiseorlicenserequiredforuseofstreets.A.Itshallbeunlawfulforanypersontoconstruct,install,maintainoroperatein,on,aboveorunderanystreetorpublicplaceundercontrolofthemunicipalityanyline,pipe,cable,pole,structureorfacilityforutilities,communications,cablevisionorotherpurposeswithoutaconsentagreementorfranchiseagreementissuedbytheCouncilbyordinancethatprescribestheterm,feesandconditionsforuse.B.TheannualfeeforuseofstreetsorpublicplacesauthorizedbyaconsentagreementorfranchiseagreementshallbesetbytheordinanceapprovingtheagreementandshallbeconsistentwithlimitssetbyStatelaw.Existingfranchiseagreementsshallcontinueineffectuntilexpirationdatesintheagreements.Franchiseandconsentfeesshallnotbeinlieuoforbecreditedagainstbusinesslicensetaxesunlessspecificallyprovidedbythefranchiseorconsentagreement.Sec.18.Confidentiality.Exceptinaccordancewithproperjudicialorderorasotherwiseprovidedbylaw,itshallbeunlawfulforanyofficialoremployeetodivulgeormakeknowninanymannertheamountofincomeoranyparticularssetforthordisclosedinanyreportorreturnrequired8
HCunderthisordinance.Nothinginthissectionshallbeconstruedtoprohibitthepublicationofstatisticssoclassifiedastopreventtheidentificationofparticularreportsorreturns.Anylicensedatamaybesharedwithotherpublicofficialsoremployeesintheperformanceoftheirduties,whetherornotthosedutiesrelatetoenforcementofthelicenseordinance.Sec.19.Violations.Anypersonviolatinganyprovisionofthisordinanceshallbedeemedguiltyofanoffenseandshallbesubjecttoafineofupto$500.00orimprisonmentfornotmorethanthirty(30)daysorboth,uponconviction.Eachdayofviolationshallbeconsideredaseparateoffense.Punishmentforviolationshallnotrelievetheoffenderofliabilityfordelinquenttaxes,penaltiesandcostsprovidedforherein.Sec.20.Severability.Adeterminationthatanyportionofthisordinanceisinvalidorunenforceableshallnotaffecttheremainingportions.Sec.21.ClassificationandRates.A.TheclassificationsofbusinessesincludedineachrateclassarelistedwithUnitedStatesNorthAmericanIndustryClassificationSystem(NAICS)codes,bysector,sub-sector,grouporindustry.TheBusinessLicenseClassSchedule(AppendixB)isatoolforclassificationandnotalimitationonbusinessessubjecttoalicensetax.Thebusinessclassification,pursuanttothemostrecentversionoftheBusinessLicenseClassScheduleadoptedbythecouncil,mostspecificallyidentifyingthesubjectbusiness,shallbeappliedtothebusiness.TheLicenseOfficialshallhavetheauthoritytomakethedeterminationofthebusinessclassificationmostspecificallyapplicabletoasubjectbusiness...B.ThelicensetaxforeachclassofbusinessessubjecttothisordinanceshallbecomputedinaccordancewiththecurrentBusinessLicenseRateSchedule,designatedasAppendixAtothisordinance,whichmaybeamendedfromtimetotimebytheCouncil.AcopyoftheClassScheduleandRateScheduleshallbefiledintheofficeofthemunicipalclerk.9
(APPENDIXA(RATESCHEDULERATECLASSH123456H78.18.28.38.418.428.58.618.628.78.818.828.838.918.928.938.10INCOME:SO-$2,000BASERATE$25.00$30.00$35.00$40.00$45.00$50.00$55.00$25.00$setbyStatestatuteMASCTelecommunications$200.00$50.00$25.00$100.00$50.00MASCInsurance$12.50+$12.50permachine$25.00$12.50+$12.50permachine$100.00$100.00$50.00$50.00+$5.00pertableINCOMEOVER$2,000RateperThousandorfractionthereof$1.10$1.25$1.40$1.55$1.70$1.85$2.00$1.10$1.60$1.60$1.10$1.60$1.60$1.60$5.10$2.10$1.25$1.30NON-RESIDENTRATESUnlessotherwisespecificallyprovided,alltaxesandratesshallbedoubledfornonresidentsanditinerantshavingnofixedprincipalplaceofbusinesswithinthemunicipality.10
CCCLASS8RATESEachNAICSNumberdesignatesaseparatesub-classification.ThebusinessesinthissectionaretreatedasseparateandindividualsubclassesduetoprovisionsofStatelaw,regulatoryrequirements,serviceburdens,taxequalizationconsiderations,etc.,whicharedeemedtobesufficienttorequireindividuallydeterminedrates.Non-residentratesdonotapplyexcept‘hereindicated.8.1NAICS230000-Contractors,Construction,AllTypes[Non-residentratesapply]HavingpermanentplaceofbusinesswithinthemunicipalityMinimumonfirst$2,000$25.00PLUSEachadditional1,000$1.10Atrailerattheconstructionsiteorstructureinwhichthecontractortemporarilyresidesisnotapermanentplaceofbusinessunderthisordinance.Thetotaltaxforthefullamountofthecontractshallbepaidpriortocommencementofworkandshallentitlecontractortocompletethejobwithoutregardtothenormallicenseexpirationdate.Anamendedreportshallbefiledforeachnewjobandtheappropriateadditionallicensefeeper$1,000ofthecontractamountshallbepaidpriortocommencementofnewwork.Onlyonebasetaxshallbepaidinalicenseyear.Nocontractorshallbeissuedabusinesslicenseuntilallstateandmunicipalqualificationexaminationandtradelicenserequirementshavebeenmet.Eachcontractorshallpostasigninplainviewoneachjobidentifyingthecontractorwiththejob.Sub-contractorsshallbelicensedonthesamebasisasgeneralorprimecontractorsforthesamejob.Nodeductionsshallbemadebyageneralorprimecontractorforvalueofworkperformedbyasub-contractor.NocontractorshallbeissuedabusinesslicenseuntilallperformanceandindemnitybondsrequiredbytheBuildingCodehavebeenfiledandapproved.ZoningpermitsmustbeobtainedwhenrequiredbytheZoningOrdinance.EachprimecontractorshallfilewiththeLicenseOfficialalistofsub-contractorsfurnishinglaborormaterialsforeachproject.8.2NAICS482-RailroadCompanies—(SeeS.C.Code§12-23-210)8.3NAICS517311,517312-TelephoneCompanies:A.NotwithstandinganyotherprovisionsoftheBusinessLicenseOrdinance,thebusinesslicensetaxfor“retailtelecommunicationsservices”,asdefinedinS.C.CodeSection58-9-2200,shallbeatthemaximumrateauthorizedbyS.C.CodeSection58-9-2220,asitnowprovidesorasprovidedbyamendment.ThebusinesslicensetaxyearshallbeginonJanuary1ofeachyear.Decliningratesshallnotapply.11
CCB.InconformitywithS.C.CodeSection58-9-2220,thebusinesslicensetaxfor“retailtelecommunicationsservices”shallapplytothegrossincomederivedfromthesaleofretailtelecommunicationsservicesfortheprecedingcalendarorfiscalyearwhicheitheroriginateorterminateinthemunicipalityandwhicharechargedtoaserviceaddresswithinthemunicipalityregardlessofwheretheseamountsarebilledorpaidandonwhichabusinesslicensetaxhasnotbeenpaidtoanothermunicipality.Themeasurementoftheamountsderivedfromtheretailsaleofmobiletelecommunicationsservicesshallincludeonlyrevenuesfromthefixedmonthlyrecurringchargeofcustomerswhoseserviceaddressiswithintheboundariesofthemunicipality.Forabusinessinoperationforlessthanoneyear,theamountofbusinesslicensetaxshallbecomputedonatwelve-monthprojectedincome.C.Thebusinesslicensetaxfor“retailtelecommunicationsservices”shallbedueonJanuary1ofeachyearandpayablebyJanuary31ofthatyear,withoutpenalty.D.Thedelinquentpenaltyshallbefivepercent(5%)ofthetaxdueforeachmonth,orportionthereof,aftertheduedateuntilpaid.E.Exemptionsinthebusinesslicenseordinanceforincomefrombusinessininterstatecommerceareherebyrepealed.Properlyapportionedgrossincomefrominterstatecommerceshallbeincludedinthegrossincomeforeverybusinesssubjecttoabusinesslicensetax.F.NothinginthisOrdinanceshallbeinterpretedtointerferewithcontinuingobligationsofanyfranchiseagreementorcontractualagreementintheeventthatthefranchiseorcontractualagreementshouldexpireafterDecember31,2003.G.AllfeescollectedundersuchafranchiseorcontractualagreementexpiringafterDecember31,2003,shallbeinlieuoffeesortaxeswhichmightotherwisebeauthorizedbythisOrdinance.H.AsauthorizedbyS.C.CodeSection5-7-300,theAgreementwiththeMunicipalAssociationofSouthCarolinaforcollectionofcurrentanddelinquentlicensetaxesfromtelecommunicationscompaniespursuanttoS.C.CodeSection58-9-2200shallcontinueineffect.8.41NAICS423930-JunkorScrapDealers[Non-residentratesapply]Minimumonfirst$2,000$200.00PLUSPer$1,000,orfraction,over$2,000$1.608.42NAICS522298-PawnBrokers-AllTypesMinimumonfirst$2,000$50.00PLUSPer$1,000,orfraction,over$2,000$1.6012
(8.5NAICS4411,4412-Automotive,MotorVehicles,Boats,FarmMachineryorRetail(exceptautosupplystores-see4413)Minimumonfirst$2,000$25.00PLUSPer$1,000,orfraction,over$2,000$1.10Onesaleslotnotmorethan400feetfromthemainshowroommaybeoperatedunderthislicenseprovidedthatproceedsfromsalesatthelotareincludedingrossreceiptsatthemainofficewhenbothareoperatedunderthesamenameandownership.Grossreceiptsforthisclassificationshallincludevalueoftrade-ins.Dealertransfersorinternalrepairsonresaleitemsshallnotbeincludedingrossincome.NAICS454390-Peddlers,Solicitors,Canvassers,Door-To-DoorSalesdirectretailsalesofmerchandise.[Non-residentratesapply]8.61Regularactivities[morethantwosaleperiodsofmorethanthreedayseachperyear]Minimumonfirst$2,000$100.00PLUSPer$1,000,orfraction,over$2,000$1.608.62Seasonalactivities[notmorethantwosaleperiodsofnotmorethanthreedayseachyear,separatelicenserequiredforeachsaleperiod]Minimumonfirst$2,000$50.00PLUSPer$1,000,orfraction,over$2,000$1.60Applicantforalicensetosellonprivatepropertymustprovidewrittenauthorizationfromthepropertyownertousetheintendedlocation.8.7NAICS5241-InsuranceCompanies:Exceptastofireinsurance,“grosspremiums”meansgrosspremiumswrittenforpoliciesforpropertyorarisklocatedwithinthemunicipality.Inaddition,“grosspremiums”shallincludepremiumswrittenforpoliciesthataresold,solicited,negotiated,taken,transmitted,received,delivered,appliedfor,producedorservicedby(1)theinsurancecompany’sofficelocatedinthemunicipality,(2)theinsurancecompany’semployeeconductingbusinesswithinthemunicipality,or(3)theofficeoftheinsurancecompany’slicensedorappointedproducer(agent)conductingbusinesswithinthemunicipality,regardlessofwherethepropertyorriskislocated,providednotaxhasbeenpaidtoanothermunicipalityinwhichthepropertyorriskislocatedbasedonthesamepremium.Solicitationforinsurance,receivingortransmittinganapplicationorpolicy,examinationofarisk,collectionortransmittingofapremium,adjustingaclaim,deliveringabenefit,ordoinganyactinconnectionwithapolicyorclaimshall13
CCconstituteconductingbusinesswithinthemunicipality,regardlessofwhetherornotanofficeismaintainedinthemunicipality.Astofireinsurance,“grosspremiums”meansgrosspremiums(1)collectedinthemunicipality,and/or(2)realizedfromriskslocatedwithinthelimitsofthemunicipality.Grosspremiumsshallincludeallbusinessconductedinthepriorcalendaryear.Grosspremiumsshallincludenewandrenewalbusinesswithoutdeductionsforanydividend,credit,returnpremiumsordeposit.Decliningratesshallnotapply.NAICS52411-Life,HealthandAccident0.75%ofGrossPremiumsNAICS524126-FireandCasualty2%ofGrossPremiumsNAICS524127-TitleInsurance2%ofGrossPremiumsNotwithstandinganyotherprovisionsofthisordinance,licensetaxesforinsurancecompaniesshallbepayableonorbeforeMay31ineachyearwithoutpenalty.Thepenaltyfordelinquentpaymentsshallbe5%ofthetaxduepermonth,orportionthereof,aftertheduedateuntilpaid.Anyexemptionsinthebusinesslicenseordinanceforincomefrombusinessininterstatecommerceareherebyrepealed.Grossincomefrominterstatecommerceshallbeincludedinthegrossincomeforeverybusinesssubjecttoabusinesslicensetax.PursuanttoS.C.CodeAnn.§38-45-10and38-45-60,theMunicipalAssociationofSouthCarolina,byagreementwiththemunicipality,isdesignatedthemunicipalagentforpurposesofadministrationofthemunicipalbroker’spremiumtax.TheagreementwiththeAssociationforadministrationandcollectionofcurrentanddelinquentlicensetaxesfrominsurancecompaniesasauthorizedbyS.C.Code§5-7-300.[TheSouthCarolinaGeneralAssembly,inordertoensureconsistencywiththefederalNon-admittedandReinsuranceReformActof2010(“NRRA”),ratifiedanact(Rat#283)onJune28,2012,amendingS.C.Code§S38-7-16and38-45-10through38-45-195.Theactestablishesablendedbroker’spremiumtaxrateof6percentcomprisedofa4percentstatebroker’spremiumtaxanda2percentmunicipalbroker’spremiumtax.Theactstatesamunicipalitymaynotimposeonbrokersofnon-admittedinsuranceinSouthCarolinaanadditionallicensefeeortaxbaseduponapercentageofpremiums.]14
CCNAICS713120-AmusementMachines,coinoperated(except2ambling)-Musicmachines,jukeboxes,kiddyrides,videogames,pintableswithlevers,andotheramusementmachineswithorwithoutfreeplayfeaturelicensedbySCDepartmentofRevenuepursuanttos.c.code§12-21-2720(A)(1)and(A)(2)—[TypeIandTypeIII8.81OperatorofmachineS12.50/machinePLUS$12.50businesslicenseforoperationofallmachines(notongrossincome).[12-21-2746]8.82Distributorsellingorleasingmachines(notlicensedbytheStateasanoperatorpursuantto§12-21-2728)-[Nonresidentratesapply.]Minimumonfirst$2,000$25.00PLUSPer$1,000,orfraction,over$2,000$1.60NAICS713290-AmusementMachines,coinoperated,non-payoutAmusementmachinesofthenon-payouttypeorin-linepingamelicensedbyscDepartmentofRevenuepursuanttos.c.Code§12-21-2720(A)(3)[Type11118.83Operatorofmachine$12.50/machinePLUS$12.50businesslicenseforoperationofallmachines(notongrossincome).[12-21-2720(B)]8.82Distributorsellingorleasingmachines(notlicensedbytheStateasanoperatorpursuantto§12-21-2728)-[Nonresidentratesapply.]—Minimumonfirst$2,000$25.00PLUSPer$1,000,orfraction,over$2,000$1.608.91NAICS713290-Bingohalls,parlors—Minimumonfirst$2,000$100.00PLUSPer$1,000,orfraction.over$2,000$5.108.92NAICS711190-CarnivalsandCircuses-Minimumonfirst$2,000$100.00PLUSPer$1,000,orfraction,over$2,000$2.1015
CC8.93NAICS722410-DrinkingPlaces,bars,lounges,cabarets(Alcoholicbeveragesconsumedonpremises)Minimumonfirst$2,000$50.00PLUSPer$1,000,orfraction,over$2,000$1.25LicensemustbeissuedinthenameoftheindividualwhohasbeenissuedaStatealcohol,beerorwinepermitorlicenseandwillhaveactualcontrolandmanagementofthebusiness.8.10NAICS713990-BilliardorPoolRooms,alltypes$5.00or$12pertableMinimumonfirst$2,000$50.00PLUSPer$1,000,orfraction,over$2,000$1.30NAICS22112-ElectricPowerDistributionSeeConsentorFranchiseNAICS22121—NaturalGasDistributionSeeConsentorFranchiseNAICS517110—Television:CableorPayServicesusingpublicstreetsSeeFranchiseII.TheNAICSNumericalIndexisanattachmenttothisordinanceandincorporatedherein.III.AllOrdinancesorpartsofOrdinancesinconflictherewithare,totheextentofsuchconflict,herebyrepealed.IV.ThisOrdinanceshallbecomeeffectiveimmediatelyuponitsadoptiononsecondreading.DONE,RATIFIEDANDADOPTEDBYTHEMAYORANDCITYCOUNCILOFTHECITYOFNORTHAUGUSTA,SOUTHCAROLINA,ONTHISDAYOFo’Jember,2020FirstReadingDc4o6riq,_________________________RobertA.Pettit,MayorSecondReadingNovember2.,ATTEST:I.SharonLamar,CityClerk16
CITY OF NORTH AUGUSTA
FY2021 GENERAL FUND DEPARTMENTAL EXPENDITURES
4030 COMMUNITY PROMOTION
PREVIOUS
YRACTUAL ACTUAL 07/31/2020 CURRENT BUDGET
DEPT
REQUEST
AO:MINISTRATION
CHANGE AMOUNT
COUNCIL CHANGE 201 CONTRIBUTIONS 47,200 26,100 39,200 85,950 -SS,400 30,SS0 BEST FRIEND EXPRESS (LSCOG) -4,500:YESNORTH AUGUSTA CULTURAL ARTS COUNCIL -9,900:YES,BUT 4,000FRIENDS OF NANCY CARSON LIBRARY FOUNDATION -20,000:YES,BUT 5,000LOU'S CONNECTING HANDS, HEARTS AND MINDS, INC. -5,000:NO
NORTH AUGUSTA FORWARD -20,000: YES, BUT 6,000 OLD TOWNE PRESERVATION ASSOC PUBLIC EDUCATION PARTNERS THE RECING CREW
-12,000:YES,BUT 6,000-12,500:YES,BUT 3,000- 2,050:YES 214 DUES/TRAINING/fRAVEL S,931 S,931 S,931 S,931 0 S,931 MUNICIPAL ASSOCIATION OF SOUTH CAROLINA -5,931
0
0
ADOPTED
BUDGET 30,SS0 S,931 4,650 BASE RATE ON POPULATION OF 21,348 (BETWEEN 10,000-25,000} PLUS 0.06 PER CAPITA. CALCULATION EVALUATED DURING CENSUS YEARS. 271 SPECIAL DEPT SUPPLIES 19,ISI 9,295 17,550 18,300 0 282 INSURANCE INDUSTRIAL & SMALL BUSINESS DEVELOPMENT -5,000
CITY PROMOTIONS -3,550 CSRA ADMINISTRATORS MEETING HOST - 500 500 EMPLOYEE NIGHT-GREEN JACKETS BASEBALL MAYOR I S BUSINESS DEVELOPMENT 250 MAYOR I S PRAYER BREAKFAST - 2,000 MAYOR'S SPEAKER HONORARIUMS - 1,000 DOWNTOWN AUGUSTA INDEPENDENCE DAY CELEBRATION - 1,000 JOINT SPONSORSHIP YELLOW JACKET RADIO SPOTS - 1,500 MISCELLANEOUS - 1,500 NORTH AUGUSTA 101 - CITY GOVT. CLASS - 1,500 3,431 3,464 3,416 3,275 0
SELF FUNDED THROUGH SCMIRFF TOTAL OPERATING EXPENSES TOTAL COMMUNITY PROMOTION 75,712 75,712 44,791 44,791 66,097 66,097 113,456 -SS,400113,456 -SS,4009/8/2020 18,300 3,275 58,056 58,056 0
0
0
0 18,300 3,275 58,056 58,056 Page 20
CITY OF NORTH AUGUSTA FY2021 GENERAL FUND DEPARTMENTAL EXPENDITURES 4330 RVP ACTIVITIES CTR PREVIOUS ACTUAL CURRENT DEPT ADMINISTRATION COUNCIL YR ACTUAL 07/31/2020 BUDGET REQUEST CHANGE AMOUNT CHANGE 226 CONTRACTS/REPAIRS 123,962 28,515 73,300 90,620 0 90,620 0 ADT ALARM SYSTEM -800 EQUIPMENT/BUILDING REPAIR -5,000BULBS/BALLAST 5,000 RECTRAC SOFTWARE LICENSE 5,500 ELEVATOR SERVICE -5,000 CHILLER WATER -1,000HVAC SYSTEl-1 -15,000 RECTRAC UPDATE -10,000WINDOW WASHING 3,500 COPIER MAINTENANCE CHILLER SERVICE 8,000 GENERAL REPAIRS -INTERIOR PAINTING 2,500 COMCAST FLOOR FINISH -20,000 SIMPLEX FIRE SYSTEM -CELL PHONE (1) 720 FITNESS EQUIPl-!ENT CONTRACT 241 UNIFORMS/CLOTHING 134 261 ADVEIU'ISING UNIFORl-!S -400 SAFETY SHOES -200 525 461 216 500 1,400 VOLUNTEER GIFTS -300 STAFF SHIRTS -500 1,000 2,300 RVP ACTIVITY CENTER -2,300270 TOURNAMENTS/SPECIALEVENT 227,892 TOURNAMENT EXPENSES AAU SUPER REGIONAL, PEACH INVITATIONAL, NIKE PEACH JAM, 5,616 l0,000 170,000 (FEES, OFFICIALS/SCOREKEEPERS, MARCH 13-15 -5,000 MARCH 27-29 -15,000JULY 10-14 -150,000TOURNAMENT EXPENSES 170,000 0 1,400 0 2,300 0 170,000 AWARDS} 500 2,500 500 1,500 3,600 ****************************************************************** TOURNANENT REVENUES: #10-3400-039 0
0
0
ADOPTED
BUDGET 90,620 1,400 2,300 170,000 EXPENSES: OVERTIME: REVENUE/EXPENSE SUMMARY 179,500 (170,000} I 9,500} SEE ACCT SEE THIS SEE ACCT ACCOUNT ABOVE #10-4300,4310,4330-102,19-4325-102 NET TOURNAMENT REVENUE 271 SPECIAL DEPT SUPPLIES 14,931 0 14,500 29,500 -l0,000EQUIPMENT SUPPLIES ID RIBBON 19,500 5,800 3,500 ATHLETIC SUPPLIES VOLUNTEER AWARDS MISCELLANEOUS 5,446 3,400 900 900 FITNESS EQUIPMENT -15,000:YES,BUT 282 INSURANCE 13,998 13,543 SELF FUNDED THROUGH SCMIRFF 382 FURNITURE/FIXTURES 0 973 13,354 1,000 FOLDING CHAIRS AND TABLES -1,500 TOTAL PERSONAL SERVICES TOTAL OPERATING EXPENSES TOTAL CAPITAL OUTLAY TOTAL RVP ACTIVITIES CTR 9/8/2020 500,544 397,586 0 898,130 276,311 61,501 973 338,785 505,981 123,704 1,000 630,685 15,766 0 1,500 0 472,522 -52,157328,011 -10,0001,500 0 802,033 -62,157 15,766 1,500 420,365 318,011 1,500 739,876 0 19,500 5,000 0 0
0
0
0
0 15,766 1,500 420,365 318,011 1,500 739,876 Page 53
2021 SIDEWALK PROJECT LIST
ROAD NAME FROM TO
Knobcone Ave Pisgah Rd High School
Buena Vista Ave Lion's Field Georgetown Dr
Lake Ave Jackson Ave Woodlawn Ave
Alta Vista Ave Woodlawn Ave Mokateen Ave
Alta Vista Ave Jackson Ave Buena Vista Ave
Cypress Dr Medie Ave Greeneway
Lake Ave Buena Vista Ave Pine Grove Ave
Mokateen Ave Alta Vista Ave Jackson Ave
River Bluff Dr Post Oak Dr Greeneway
Savannah Barony Dr River Wind Dr Wildmeade Ct
Bluff Ave Meridian Ave Alta Vista Ave
E Pine Grove Ave Georgia Ave East Ave
W Pine Grove Ave Lucerne Ave Lake Ave
87-B