CHAPTER 8. FINANCIAL ADMINISTRATION AND TAXATION
ARTICLE I. GENERAL PROVISIONS
8.101.
Fiscal Year.
8.102.
Budget and Accounting Year
8.103.
Department Heads to Submit Initial Annual Budget.
8.104.
Budget. Capital Projects.
8.105.
Same. Summary.
8.106.
Same. Utilities.
8.107.
Same. Contingent Expenses.
8.108.
Same. Tax Levy to be Stated. Clerk to Notify County.
8.109.
Same. When Lapse.
8.110.
Same. Failure to Adopt.
8.111.
Same. Emergencies.
8.112.
Public Inspection.
8.113.
Public Hearing. Public Notice.
8.114.
Same. Changes.
8.115.
Certification. Filing.
8.116.
Appropriations. Subsequent to Adoption.
8.117.
Regular Financial Reports.
8.118.
Disbursements to be by Clerk. Signatures.
8.119.
Deposits of Money.
8.120.
Audit. Requirements.
8.121.
Borrowing in Anticipation of Collection of Taxes.
8.122.
Payment of Notes.
8.132.
Returned Checks.
ARTICLE II. TAXATION
8.201.
Spartanburg County Authorized to Collect Taxes.
8.202.
Basis of Value of Property for Taxation.
8.203.
Penalty for Nonpayment.
ARTICLE III. MOBILE HOMES
8.301.
Assessed.
ARTICLE IV. PURCHASING
8.401.
Purchasing Agent.
8.402.
Formal Contract Procedure.
8.403.
Bidding. Competitive Required. Exception.
8.404.
Advertising. When Required.
8.405.
Bid Deposits.
8.406.
Sealed Bid Procedures.
8.407.
Materials Testing.
8.408.
Financial Interest of Officials and Employees Prohibited.
8.409.
Records of Open Market Orders and Bids.
8.410.
Stock Reports.
8.411.
Surplus Stock.
8.412.
Supplies Unsuitable for Public Use, Sale or Exchange.
8.413.
Gifts and Rebates.
8.414.
Cooperative Purchasing.
ARTICLE V. BUSINESS AND PROFESSIONAL LICENSES
8.501.
Business License Ordinance Not Repealed.
8.502.
Business License Contracts
8.503.
Local Hospitality Tax
ARTICLE VI. PENALTIES
8.601.
Penalty.
CHAPTER 8. FINANCIAL ADMINISTRATION AND TAXATION
Editor’s Note. This chapter derives from the 1976 South Carolina Code of
laws; the 1976 Campobello Code, with amendments; and generally accepted
municipal practices.
ARTICLE I. GENERAL PROVISIONS
8.101.
FISCAL YEAR.
The
fiscal year shall begin on the first day of the month of October and
shall end on the last day of the month of the following September.
8.102.
BUDGET AND ACCOUNTING YEAR.
The
fiscal year also shall constitute the budget and accounting year.
8.103.
DEPARTMENT HEADS TO SUBMIT INITIAL ANNUAL BUDGET.
Before
the beginning of the budget year, the head of each office or department
shall submit a department fund budget work program for the ensuing year
to the Town Clerk, for subsequent submission to the Council.
8.104.
BUDGET. CAPITAL PROJECTS.
Annually, the Town Clerk shall prepare a budget prior to the new fiscal
year. For such purpose, the heads of each office or department, shall
submit, in such detail as may be required, estimates of expenditures and
such other supporting data together with estimates of all capital
projects pending or which such department head believes should be
undertaken within the budget year and within the next five succeeding
years.
(1976
SC Code 5-1 1-40.c)
8.105.
SAME. SUMMARY.
A
budget summary shall be included in the proposed budgets and shall be in
sufficient detail and summarized, as to income and expenditures, in such
manner as to present to Council and taxpayers a simple and clear
understanding of the budget.
8.106.
SAME. UTILITIES.
The
anticipated revenues and proposed expenditures of all utilities shall be
stated in the budget. All provisions relating to the preparation and
administration of the budget shall apply to the budget of the utility.
8.107.
SAME. CONTINGENT EXPENSES.
Separate provisions may be included in the budget for contingent
expenses for the administration, operation and maintenance of the city.
8.108.
SAME. TAX LEVY TO BE STATED. CLERK TO NOTIFY COUNTY.
a.
The Council shall identify in the budget the tax rate for the
enduing year.
b.
It shall be the duty of the Clerk to notify the appropriate
county officials of the annual tax millage rates.
8.109.
SAME. WHEN LAPSE.
All
appropriations shall lapse at the end of the budget year to the extent
that they shall not have been expended or lawfully encumbered.
8.110.
SAME. FAILURE TO ADOPT.
Should
the Council fail to adopt a budget by ordinance for the next fiscal
year, on or before its beginning, the budget as initially proposed to
the Council shall be effective until a new budget for the ensuing year
is finally adopted.
8.111.
SAME. EMERGENCIES.
In the
absence of un-appropriated available revenues to meet emergency
appropriations, the Council may authorize by ordinance the issuance of
notes, which may be renewed from time to time, but all such notes and
renewals thereof shall be paid not later than the last day of the fiscal
year next succeeding the budget year in which the emergency
appropriation was made.
8.112.
PUBLIC INSPECTION.
Upon
final adoption, the budget shall be in effect for the budget year. The
budget and alt supporting schedules shall be a public record in the
office of the Town Clerk and open for public inspection during regular
office hours.
8.113.
PUBLIC HEARING. PUBLIC NOTICE.
a.
Pursuant to §6-1-80 of the 1976 South Carolina Code of laws, as
amended, and prior to its adoption, the Council shall determine a place
and time for a public hearing on the budget.
b.
Public notice shall be given by advertising the public hearing
before the adoption of the budget in at least one (1) newspaper of local
general circulation.
c.
The notice shall be given not less than fifteen (15) days in
advance of the public hearing and must be a minimum of two (2) columns
wide with a bold headline.
d.
The public notice shall contain all the information required by
§6-1 -80 of the 1976 South Carolina Code of laws.
(Editor’s Note. Section 6-1 -80 of the South Carolina Code of laws
requires every municipality to “provide notice to the public by
advertising the public hearing before the adoption of its budget for the
next fiscal year in at least one South Carolina newspaper of general
circulation in the area..not less than fifteen days in advance of the
public hearing.” It also provides the details of the notice which “. .
.must be a minimum of two
columns wide with a bold headline.”)
8.114.
SAME. CHANGES.
After
the conclusion of a public hearing, the Council may insert new items or
may increase, decrease or delete the items of the budget but, should the
total proposed expenditures be increased, it shall also increase the
total anticipated revenues by an amount at least equal to such proposed
total expenditures, except for items of capital outlay to be financed
through sources not listed or contained in the budget.
8.115.
CERTIFICATION. FILING.
A
permanent copy of the budget, as finally adopted and certified by the
Town Clerk, shall be filed in the office of the Clerk.
8.116.
APPROPRIATIONS. SUBSEQUENT TO ADOPTION.
From
the effective date of the budget, the several amounts stated therein as
proposed expenditures shall be and become appropriated to the several
objects and purposes therein named.
8.117.
REGULAR FINANCIAL REPORTS.
The
Town Clerk shall furnish to the Council regular financial statements of
all receipts and disbursements, as provided in Chapter 2, Article V of
this code.
8.118.
DISBURSEMENTS TO BE BY CHECK. SIGNATURES.
All
disbursements, other than for petty cash, shall be by check and signed
by the Town Clerk.
8.119.
DEPOSIT OF MONEYS.
All
municipal funds shall be deposited to the credit of the town in a local
bank.
8.120.
AUDIT. REQUIREMENTS.
a.
Prior to the end of each fiscal year, the Council shall
designate a Certified Public Accountant, a public accountant or firm of
such accountants who, at the end of the fiscal year, shall make an
independent audit of the accounts and other evidence of financial
transactions of the municipality and shall submit a report to the
Council.
b.
Such accountant shall have no direct or indirect personal
interest in the fiscal affairs of the municipality or of any of its
officers.
c.
He shall, within specifications approved by Council, post-audit
the books and documents kept by any office, department, board or agency
of the municipality.
(1976
SC Code §5-7-240 requires these appointments.)
8.121.
BORROWING IN ANTICIPATION OF COLLECTION OF TAXES.
The
Council may, during each calendar year, borrow money for its current
expenses and pledge the taxes becoming payable during such calendar year
for the payment of any moneys so borrowed.
8.122.
PAYMENT OF NOTES.
The
power and obligation of the Council to pay notes issued by it pursuant
to this article shall be unlimited, and the Council may levy ad valorem
taxes on all the taxable property within the corporate limits for the
payment of such notes and interest thereon, without limitation of rate
or amount. The full faith and credit of the municipality shall be
pledged for the payment of the principal and interest on any notes
issued, pursuant to this article.
8.123.
RETURNED CHECKS. FEE.
a.
All dishonored checks payable to the town and redeemed by
the maker shall have added to the principal sum a collection fee for
each such check.
b.
Such fee shall be as set forth in the “Schedule of Rates
and Fees” as shown on Exhibit I of this code.
ARTICLE II. TAXATION
Editor’s Note. Section 5-7-30 of the 1976 South Carolina Code of Laws
gives municipalities of this state the “...authority to levy and collect
taxes on real and personal property... “. The statutory authority for
property
subject to municipal taxes can be found at §5-21-I 10.
The
intent of this article is to secure uniformity in the taxation of
property. (Florida Central P.R. Co. v. Columbia, 54 S.C. 266, 32 5. E.
408 (1899)).
Municipal taxes may be assessed only as authorized by the legislature.
(Watson v. Orangeburg, 229 S. C. 367, 93, S. E. 2d 20 (1956)).
Section 5-7-300 of the 1976 South Carolina Code of Laws, as amended,
authorizes a municipality to contract with the county in which the
municipality is located, for the collection of municipal taxes,
including delinquent
taxes,
upon such terms and conditions as may be mutually agreeable.
The
town has entered into such an agreement with the County of Spartanburg
wherein the county agreed to collect taxes for the town, including all
items in connection therewith, as provided by law.
This
article derives from the provisions of that agreement and state statutes
authorizing it.
8.201.
Spartanburg COUNTY AUTHORIZED TO COLLECT TAXES.
Pursuant to §5-7-300 of the 1976 South Carolina Code of Laws, the
authority to collect municipal taxes, including those delinquent and
those which may be put to auction for nonpayment, is hereby vested in
the appropriate officials of Spartanburg County whose responsibilities
include the collection of taxes.
8.202.
BASIS OF VALUE OF PROPERTY FOR TAXATION.
The
basis of value for taxation of real estate, personal property, except
taxes for motor vehicles, or other taxable property shall be such
assessment as levied by the Spartanburg County Auditor.
8.203.
PENALTY FOR NONPAYMENT.
Pursuant to §5-7-300 of the South Carolina Code of Laws, a penalty is
hereby imposed for nonpayment of taxes payable when the taxes become
delinquent. Said penalty shall not exceed fifteen percent (15%) of the
taxes levies; provided, however, the cost of execution shall be added to
the penalty.
(Editor’s Note. Section 5-7-300 of said Code of Laws provides for
additional costs of execution to be added to the penalty and sets forth
the details of collection. The fee represents the total cost of
execution.)
ARTICLE III.
MOBILE HOMES TAXES
Editor’s Note. This section derives from the 1976 South Carolina Code of
Laws, to ensure that mobile homes are placed on the tax roles either as
real or personal property.
8.301.
ASSESSED.
At
such time as taxes may be levied by the Council:
1.
Mobile homes shall be considered real property and shall be
classified and assessed for ad valorem taxation.
2.
To avoid said classification, the owner of any mobile home shall
give written notice to the County Auditor that the mobile home is
without permanent foundation.
3.
The County Auditor shall determine the taxable classification of
the mobile home.
(1976
SC Code §12-43-230)
ARTICLE IV. PURCHASING
Editor’s Note. The provisions of §11-35-50 of the 1976 South Carolina
Code of Laws require all municipalities in this state to develop and
adopt procurement (purchasing) laws by ordinance.
Such a
policy was codified as Article D of Title 5 in the 1976 Code of
Ordinances.
8.401.
PURCHASING AGENT. SPECIFIED DUTIES.
The
department heads shall be the Purchasing Agent for their departments.
He/she shall be responsible for:
1.
The purchase of supplies, materials and equipment and
contractual services for their department..
2.
The storage and distribution of all supplies, materials and
equipment required for the department.
3.
Establishing written specifications, whenever practicable, for
supplies, materials and equipment required for the department.
Such
specifications shall be definite and certain and shall permit
competition.
4.
Maintaining, whenever practicable, a perpetual inventory record
of all materials, supplies or equipment stored in storerooms or
warehouses.
5.
Soliciting and maintaining a current list of qualified suppliers
who have requested their names to be added to a “bidders list.” The
Purchasing Agent shall have authority to remove the names of vendors who
have defaulted on their quotations, attempted to defraud the town or who
have failed to meet established specifications or delivery dates.
6.
Obtaining as full and open competition as possible on all
purchases, contracts.
8.402.
FORMAL CONTRACT PROCEDURE
All
supplies and contractual services, except as otherwise provided herein,
when the estimated cost thereof shall exceed five thousand dollars
($5,000.00) shall be purchased by formal, written contract from the
lowest responsible bidder, after due notice inviting proposals. No
contract or purchase shall be subdivided to avoid the contents of this
section. All sales of personal property which have become obsolete or
unusable, when
the
estimated value shall exceed five thousand dollars ($5,000.00) shall be
sold by formal written contract or at public auction to the highest
responsible bidder, after due notice inviting proposals and bidders.
8.403.
BIDDING. COMPETITIVE REQUIRED. EXCEPTION.
Before
any purchases or contracts for supplies, materials, equipment or
services exceeding fifteen hundred dollars ($1500.00) are made, the
Purchasing Agent shall give ample opportunity for competitive bidding.
For purchases or contracts not exceeding five thousand dollars
($5,000.00), oral bids may be accepted. All other bids shall be in
writing. Competitive bidding shall be encouraged for all contracts,
purchases or sales. In the
event
of an emergency affecting the public welfare, the health or safety of
the public or town employees, however, the provisions of this section
shall not apply. A full report of the circumstances of an emergency
purchase shall be filed by the Purchasing Agent with the Town Council
and shall be entered in the minutes of the Council. All items purchased
under state contract are exempt from this section.
8.404.
ADVERTISING. WHEN REQUIRED.
All
contracts for town improvements, materials, equipment or services
costing more than five thousand dollars ($5,000.00) shall be awarded
after publication in a newspaper of general circulation in the town at
least five (5) days before the last day set for receipt of proposals;
provided, however, that in case of professional services, this section
shall not apply. The newspaper notice required herein shall include a
general description of the articles or services to be purchased, shall
state where bid blanks and specifications may be secured and the time
and place for opening bids.
8.405.
BID DEPOSITS.
When
deemed necessary by the Purchasing Agent, bid deposits shall be
prescribed in the public notices inviting bids. Upon entering into a
contract, bidders shall be entitled to return of bid deposit where the
Purchasing Agent has required such. A successful bidder shall forfeit
any bid deposit required by the Purchasing Agent, upon failure on his
part to enter into a contract within ten (10) days after the aware;
provided, however, that the Town in its uncontrolled discretion, may
waive this forfeiture,
8.406.
SEALED BID PROCEDURES.
Procedure for sealed bids shall be as follows:
1.
Sealing. Bids shall be submitted to the Purchasing Agent
securely sealed in an envelope and shall be identified on the envelope
in accordance with bid instructions.
2.
Opening. Bids shall be opened in public at the time and place
stated in the public notices.
3.
Tabulation. A tabulation of all bids received shall be available
for public inspection.
4.
Rejection of bids. The Purchasing Agent shall have the authority
to reject all bids, parts of bids or all bids for any one or more
supplies or contractual services included in the proposed contract, when
the public interest will be served thereby.
5.
Bidder in default to city. The Purchasing Agent shall not accept
the bid of a contractor or vendor who is delinquent in payment of taxes,
license or other moneys due the city.
6.
Award of Contract:
(a) Authority in agent. The Purchasing
Agent shall have the authority to award contracts within the purview of
this article;
(b) Lowest responsible bidder. Contracts
shall be awarded to the lowest responsible bidder. In determining
“lowest responsible bidder,” in addition to price, the Purchasing Agent
shall consider:
(1) The ability, capacity and skill
of the bidder to perform the contract and provide the service required;
(2) Whether the bidder can perform
the contract or provide the service promptly, or within the time
specified, without delay or interference;
(3) The character, integrity,
reputation, judgment, experience and efficiency of the bidder;
(4) The quality of performance of
previous contracts or services;
(5) The previous and existing
compliance by the bidder with laws and ordinances relating to the
contract or services;
(6) The sufficiency of the financial
resources and ability of the bidder to perform the contract or provide
the service;
(7) The quality, availability and
adaptability of the supplies or contractual services to the particular
use required;
(8) The ability of the bidder to
provide future maintenance and service for the use of the subject of the
contract and
(9) The number and scope of
conditions attached to the bid.
7.
Award to other than low bidder. When the award is not given to
the lowest bidder, a full and complete statement of the reasons for
placing the order elsewhere shall be prepared by the Purchasing Agent
and filed with the papers relating to the transaction and held for a
period of no less than twelve (12) months.
8.
Tie bids, local vendors. If all bids received are the same
total amount or unit price, quality and service are equal, the contract
shall be awarded to the local bidder. If two (2) or more of such bids
are submitted by local bidders, the Purchasing Agent shall award the
contract to one of the local bidders by drawing lots in public. If local
bidders are not involved in tie bids, the Purchasing Agent shall award
the contract to one of the outside tie bidders by drawing lots in
public. The Purchasing Agent, local bidders and
vendors should bear in mind, however, that to award a contract to a
local vendor where he is not the lowest responsible bidder, or where
price, quality and service are not equal, is to give preference to one
minute segment of the citizenry against the best interest of the
community as a whole.
9.
Performance bonds. The Purchasing Agent shall have the authority
to require a performance bond, before entering into a contract, in such
form and amount as he shall find reasonably necessary to protect the
best interest of the town.
10.
Bonds. The Purchasing Agent may require a Payment Bond and a Labor and
Material Bond, before entering into a contract, in such form and amount
as he shall find reasonably necessary to protect the public interest of
the town.
8.407.
MATERIALS TESTING.
The
Purchasing Agent shall have the authority to require chemical and
physical tests of samples submitted with bids and samples of deliveries,
which are necessary to determine their quality and conformance with the
specifications. In the performance of such test, the Purchasing Agent
shall have the authority to make use of laboratory facilities of any
agency of the town government or any outside laboratory.
8.408.
FINANCIAL INTEREST OF CITY OFFICIALS AND EMPLOYEES PROHIBITED.
a.
No member of Council or any other officer or employee of the city
shall have a financial interest in any contract or in the sale to the
city or to a contractor supplying the city of any land or rights or
interests in any land, materials, supplies or services except when a
majority of the Council determines such exception in the best interest
of the city. No member of Council whose interest is involved shall vote
on the question.
b.
Any willful violation of this section shall constitute
malfeasance in office.
c.
Any officer or employee of the town found guilty thereof shall
forfeit his office or position. Any violation of this section with the
knowledge, express or implied, of the person or corporation contracting
with the town shall render the contract voidable by the Town Council.
8.409.
RECORDS OF OPEN MARKET ORDERS AND BIDS.
The Purchasing Agent shall keep a record of all open market
orders and the bids submitted in competition thereon, and such records
shall also be open to public inspection.
8.410.
STOCK REPORTS.
All
offices, departments or agencies of the city government shall submit to
the Purchasing Agent, at times and in such form as he shall prescribe,
reports showing stocks of all supplies which are no longer used or which
have become obsolete, worn-out or scrapped.
8.411.
SURPLUS STOCK.
The
Purchasing Agent shall have authority to transfer surplus stock to other
offices, agencies or departments of the town government.
8.412.
SUPPLIES UNSUITABLE FOR PUBLIC USE, SALE OR EXCHANGE.
The
Purchasing Agent shall have the authority to sell all supplies which
have become unsuitable for public use, or to exchange the same for, or
trade-in the same on, new supplies. Such sales shall be made to the
highest bidder, unless otherwise authorized by the Council. All moneys
received from such sales shall be paid into the appropriate fund of the
town.
ARTICLE V.
BUSINESS AND PROFESSIONAL LICENSES
Editor’s Note. Due to its complexity and length, the Business and
Professional License Ordinance is not included herein, and is neither
amended nor rescinded by this code.
(See
Enacting Ordinance, this code.)
Any
questions relating to the ordinance or amendments to it should be
addressed to the Police Chief.
8.501.
BUSINESS LICENSE ORDINANCE NOT REPEALED.
a.
The provisions of the Business and Professional License Ordinance
of The Town of Campobello, as amended, are not repealed.
b.
The provisions thereof shall remain in full force and effect as
if fully set forth herein, until amended by the Council.
Ordinance No. 8.502
Local
Hospitality Tax
WHEREAS, the General Assembly of the State of South Carolina amended
Title 6, Chapter 1, of the 1976 Code to provide for a Local Hospitality
Tax, effective July 1, 1997:
NOW,
THEREFORE, BE IT ORDAINED, by the Mayor and Council of the Town of
Campobello duly assembled, pursuant to Section 6-1-700, et. seq. of the
Code as follows:
Section 1. There is hereby imposed a Local Hospitality Tax of two (2)
percent on the gross proceeds of the sale of prepared meals and
beverages in establishments within the Town of Campobello.Payment of the
hospitality tax established hereby shall be the liability of the
customer.
Section 2. The tax imposed by this ordinance shall be collected from
the customer when payment for meals and/or beverages is tendered and
shall be held in trust for the benefit of the Town until remitted as
provided in Section 3 below.
Section 3. Payment of the hospitality tax established herein shall be
remitted by the vendor to the Town of Campobello on a monthly basis,
along with such return or form as may be established by the Town for
such purposes, not later than the twentieth day of the month and shall
cover the tax due for the previous month. Any
tax not timely remitted shall be subject to a penalty of five (5)
percent of the sum owed for each month or
portion thereof until paid. The failure to collect from the customer
the tax imposed by this ordinance shall not relieve the vendor from
making the required remittance.
Section 4. The failure of any vendor subject to this ordinance to remit
to the Town the tax imposed by the provisions of this ordinance shall
constitute a misdemeanor punishable by a fine of not more than $500.00
or imprisonment for up to thirty (30) days or both.
Section 5. There is hereby established a special account to be known as
the Local Hospitality Tax Account into which the taxes remitted shall be
credited by the Town and used solely for the purposes provided by law.
Section 6. This ordinance is subject to the constitution and the laws
of the State of South Carolina. If any section, phrase, sentence or
portion of this ordinance is for any reason held invalid or
unconstitutional by any court of competent jurisdiction, such portion
shall de deemed
separate, distinct and independent provision, and such holding shall not
affect the validity of the remaining portions thereof.
Section 7. This ordinance shall become effective January 1, 2008.
DONE
AND RATIFIED IN COUNCIL DULY ASSEMBLED, BY POSITIVE MAJORITY, THIS 4th
DAY OF September, 2007.
First
Reading August 22, 2007
Final
Reading September 4, 2007
8.504.
ADMINISTRATION.
The
responsibility for administering said ordinance is hereby vested in the
Police Chief.
ARTICLE VI.
PENALTIES
8.601.
PENALTY
Any
violation of this chapter shall be deemed a misdemeanor, punishable by
the Municipal Court, with all court assessment fees added at the rate
applicable at the time of court.
(1976
SC Code §5-7-30, §14-25-65)