TITLE 5 MUNICIPAL FINANCE AND TAXATION

Transcription

1 5-1 TITLE 5 MUNICIPAL FINANCE AND TAXATION CHAPTER 1. REAL PROPERTY TAXES. 2. PRIVILEGE AND BUSINESS TAXES GENERALLY. 3. WHOLESALE BEER TAX. 4. PURCHASING. CHAPTER 1 REAL PROPERTY TAXES SECTION When due and payable When delinquent--penalty and interest When due and payable. 1 Taxes levied by the town against real property shall become due and payable annually on the first day of October of the year for which levied. (1981 Code, 6-101) When delinquent--penalty and interest. 2 All real property taxes shall become delinquent on and after the first day of March next after they become due and payable and shall thereupon be subject to such penalty and 1 State law references Tennessee Code Annotated, , and , read together, permit a municipality to collect its own property taxes if its charter authorizes it to do so, or to turn over the collection of its property taxes to the county trustee. Apparently, under those same provisions, if a municipality collects its own property taxes, tax due and delinquency dates are as prescribed by the charter; if the county trustee collects them, the tax due date is the first Monday in October, and the delinquency date is the following March 1. 2 Charter and state law reference Tennessee Code Annotated, (b) provides that if the county trustee collects the municipality's property taxes, a penalty of 1/2 of 1% and interest of 1% shall be added on the first day of March, following the tax due date and on the first day of each succeeding month.

2 interest as is authorized and prescribed by the state law for delinquent county real property taxes. 1 (1981 Code, 6-102) Charter and state law references A municipality has the option of collecting delinquent property taxes any one of three ways: (1) Under the provisions of its charter for the collection of delinquent property taxes. (2) Under Tennessee Code Annotated, (3) By the county trustee under Tennessee Code Annotated,

3 5-3 CHAPTER 2 PRIVILEGE AND BUSINESS TAXES GENERALLY SECTION Tax levied License required Tax levied. Except as otherwise specifically provided in this code, there is hereby levied on all vocations, occupations, and businesses declared by the general laws of the state to be privileges taxable by municipalities, an annual privilege tax in the maximum amount allowed by state laws. The taxes provided for in the state's "Business Tax Act" (Tennessee Code Annotated, , et seq.) are hereby expressly enacted, ordained, and levied on the business activities, vocations, and occupations carried on within the town at the rates and in the manner prescribed. (1981 Code, 6-201) License required. No person shall exercise any such privilege within the town without a currently effective privilege license, which shall be issued by the recorder to each applicant therefor upon the applicant's payment of the appropriate privilege tax. (1981 Code, 6-202)

4 5-4 CHAPTER 3 WHOLESALE BEER TAX SECTION To be collected To be collected. The recorder is hereby directed to take appropriate action to assure payment to the town of the wholesale beer tax levied by the "Wholesale Beer Tax Act," as set out in Tennessee Code Annotated, title 57, chapter 6. 1 (1981 Code, 6-301) 1 State law reference Tennessee Code Annotated, title 57, chapter 6 provides for a tax of 17% on the sale of beer at wholesale. Every wholesaler is required to remit to each municipality the amount of the net tax on beer wholesale sales to retailers and other persons within the corporate limits of the municipality.

5 Change 4, June 22, CHAPTER 4 PURCHASING SECTION Purchasing agent General procedures Rejection of bids Conflict of interest Sealed bid requirements Competitive bidding $1, $4, Record of bids Purchase order file Considerations in determining award Statement when award not given to low bidder Award in the case of tie bids Back orders Emergency purchases Waiver of competitive bidding Bid deposit Performance bond Fund availability Conflicting ordinances Purchasing agency. The town administrator or other designated position shall be the designated purchasing agent. Except for as otherwise provided in this policy, all supplies, materials, equipment and services of any nature whatsoever shall be approved and acquired by the purchasing agent or their designated representative. (as added by Ord. #95/96-7, June 1996, and replaced by Ord. #99/00-5, Aug. 1999, Ord. #00/01-7 Jan. 2001, and General procedures. Competitive bids on all supplies, materials, equipment, services and contracts for public improvements, except those specified elsewhere in this policy, shall be obtained, whenever practicable, and the purchase or contract awarded to the lowest responsible bidder, provided that any or all bids may be rejected as prescribed by this policy. (as added by Ord. #99/00-5, Aug. 1999, and replaced by Ord. #00/01-7, Jan. 2001, and Rejection of bids. The purchasing agent shall have the authority to reject any and all bids, parts of all bids, or all bids for any one or more supplies or contractual services included in the proposed contract, when

6 Change 4, June 22, the public interest will be served thereby. (as added by Ord. #99/00-5, Aug. 1999, and replaced by Ord. #00/01-7, Jan. 2001, and Conflict of interest. All employees that participate in any phase of the purchasing function are to be free of all interests or relationships which are actually or potentially could be perceived as being a conflict of interest. (as added by Ord. #99/00-5, Aug. 1999, and replaced by Ord. #00/01-7, Jan. 2001, and Sealed bid requirements. On all purchases or contracts estimated to be in excess of $5,000, except as otherwise proved for in this policy, formal sealed bids shall be required. The purchasing agent will submit the bids for award by the board of mayor and alderman at the next regularly scheduled meeting. Notice inviting bids will be published in a newspaper of general circulation in Jefferson County, at least 5 days prior to the last day for receiving bids. The newspaper notice shall contain a general description of the articles to be purchased, shall state where the written specifications are to be secured, and the time and place for opening bids. In addition to publication in a newspaper, the purchasing agent may take any other actions deemed necessary to notify all prospective bidders of the invitation to bid. This may be accomplished by delivery, verbally, by mail, or posting in a public place. (as added by Ord. #99/00-5, Aug. 1999, and replaced by Ord. #00/01-7, Jan. 2001, and Competitive bidding $1, $4, All purchases of supplies, equipment, services, and contracts estimated to be in excess of $1,001.00, but less than $4,999.99, shall be obtained by competitive bidding and may be awarded to the lowest responsible bidder. A written record shall be required and available for inspection showing that competitive bids from three (3) separate vendors were obtained through direct mail, facsimile, or hand delivery. All awards will be made based on the lowest responsible bidder. The department head and purchasing agent will verify budgetary account balances for all purchases. In the purchasing agent's absence, their designee shall approve all bids. (as added by Ord. #99/00-5, Aug. 1999, and replaced by Ord. #00/01-7, Jan. 2001, and Record of bids. The purchasing agent, or their designee, shall keep a record of all bids. This should include a listing of all bidders and the amount of each bid. These records should be open to public inspection and made available at town hall. (as added by Ord. #99/00-5, Aug. 1999, and replaced by Ord. #00/01-7, Jan. 2001, and

7 Change 4, June 22, Purchase order file. Once a bid has been converted into a purchase order or contract, the purchase order file shall contain the following: (1) A copy of the specifications. (2) A copy of the purchase order. (3) A copy of the written bids. (as added by Ord. #99/00-5, Aug. 1999, and replaced by Ord. #00/01-7, Jan. 2001, and Considerations in determining award. In determining the lowest responsible bidder, in addition to price, the following areas should be considered: (1) The ability of the bidder to perform the contract or provide the material or service required. (2) The ability of the bidder to perform the contract or provide the service promptly, or within the time specified, without delay or interference. (3) The character, integrity, reputation, judgment, experience, or efficiency of the bidder. (4) Compliance, by the bidder, with laws and ordinances related to the contract or service. (5) The quality of performance of previous contracts or services. (6) The sufficiency of the financial resources and ability of the bidder to perform the contract or services. (7) The ability of the bidder to provide future maintenance and service for the use of the supplies or contractual service contracted. (8) Terms and conditions stated in the bid. (9) Compliance with specifications. (10) Total cost of the bid, including expected life, maintenance costs, and performance. (as added by Ord. #99/00-5, Aug. 1999, and replaced by Ord. #00/01-7, Jan. 2001, and Statement when award not given to low bidder. When the award for purchases and contracts in excess of $1, are not given to the lowest bidder, a full and complete statement of the reasons for placing the order elsewhere must be given by the purchasing agent or department head and filed with all of the papers relating to the transactions. (as added by Ord. #99/00-5, Aug. 1999, and replaced by Ord. #00/01-7, Jan. 2001, and Ord. #03/04-15, Dec. 2003) Award in the case of tie bids. If all bids received are for the same total amount, quality service being equal, the purchase or contract shall be awarded to a local bidder. In the case where there is no local bidder, or the local vendor is not the lowest tie bid, the purchase or contract shall be awarded by the public drawing of lots. (as added by Ord. #99/00-5, Aug. 1999, and replaced by Ord. #00/01-7, Jan. 2001, and

8 Change 4, June 22, Back orders. All orders must be completed through the complete fulfillment of the purchase order or through closing the purchase order with items not received. (as added by Ord. #99/00-5, Aug. 1999, and replaced by Ord. #00/01-7, Jan. 2001, and Emergency purchases. When in the judgment of the department head an emergency exists, the purchasing divisions of this policy may be waived. However, the purchasing agent shall report the purchases/contracts to the board of mayor and aldermen at the next regular meeting stating the item, the amount paid, the vendor, and the nature of the emergency. Poor planning and management does not constitute an emergency. (as added by Ord. #99/00-5, Aug. 1999, and replaced by Ord. #00/01-7, Jan. 2001, and Waiver of competitive bidding. Upon recommendation of the town administrator or other authorized purchaser, that it is clearly to the advantage of the town not to contract by competitive bidding, the requirements of competitive bidding may be waived under the following circumstances: (1) Sole source--the availability of only one vendor of a product or service within a reasonable distance of the city as determined by the appropriate department head. A written statement must be filed verifying a single source supplier. (2) State contract purchases are considered to meet all of the requirements of the purchasing ordinance specifications. (3) Purchases from non-profit organizations whose sole purpose is to provide goods and services specifically to municipalities. Tennessee Code Annotated, (4) Insurance services that are purchased from the Tennessee Municipal League or any other plan authorized and approved by any organization of governmental entities that represent cities and counties. Tennessee Code Annotated, (5) Investments in or purchases from the pooled investment fund established pursuant to Tennessee Code Annotated, (6) Professional service contracts in which services of a professional person or firm, including attorneys, physicians, architects, and consultants required by the town, whose fee is more than $ shall be evidenced by written contract. The contract will be awarded based on recognized competence and integrity, rather than on competitive bids. Competitive bidding shall be prohibited for such services. Tennessee Code Annotated, (as added by Ord. #99/00-5, Aug. 1999, and replaced by Ord. #00/01-7, Jan. 2001, and Bid deposit. When deemed necessary, bid deposits may be prescribed and noted in the public notices requesting bids. The deposit shall be

9 Change 4, June 22, in such amount as the purchasing agent shall determine and unsuccessful bidders shall be entitled to return of the deposits when a deposit has been required. A successful bidder shall forfeit any required deposit upon failure on their part to enter into a contract within ten (10) days after the award. (as added by Ord. #99/00-5, Aug. 1999, and replaced by Ord. #00/01-7, Jan. 2001, and Performance bond. The purchasing agent may require a performance bond before entering a contract, in such amount as is determined to be reasonably necessary to protect the best interests of the town in accordance with the penalties provided by the Tennessee Code Annotated. (as added by Ord. #99/00-5, Aug. 1999, and replaced by Ord. #00/01-7, Jan. 2001, and Fund availability. This chapter shall authorize only the purchase of materials, supplies, and the procurement of contracts for which funds have been appropriate, are within the limits of the funds estimated for each department in the annual budget, or which have been authorized and lawfully funded by the board of mayor and alderman. In the event that any provision of this chapter shall be construed to be in conflict herewith, the provisions of this section shall prevail. (as added by Ord. #99/00-5, Aug. 1999, and replaced by Ord. #00/01-7, Jan. 2001, and Conflicting ordinances. All ordinances or parts of ordinances in conflict with this chapter herewith are hereby repealed. (as added by Ord. #99/00-5, Aug. 1999, and replaced by Ord. #00/01-7, Jan. 2001, and