[HISTORY: Adopted by the Common Council of
the City of Bayfield 4-1-1992 (§§ 3-1-1 through 3-1-18
and 3-4-1 through 3-4-7 of the 1992 Code of Ordinances). Amendments
noted where applicable.]
A.
Bond eliminated. The City of Bayfield elects not to
give the bond on the City Clerk or City Treasurer provided for by
§ 70.67(1), Wis. Stats.
B.
City liable for default of treasurer. Pursuant to
§ 70.67(2), Wis. Stats., the City shall be obligated to
pay, in case the City Treasurer shall fail to do so, all state and
county taxes required by law to be paid by such City Treasurer to
the County Treasurer.
A.
Departmental estimates. On or before August 1 of each
year, each officer, department, board and committee shall file with
the City Treasurer an itemized statement of disbursements made to
carry out the powers and duties of such officer, department, board
or committee during the preceding fiscal year, and a detailed statement
of the receipts and disbursements on account of any special fund under
the supervision of such officer, department, board or committee during
such year, and of the conditions and management of such fund; also
detailed estimates of the same matters for the current fiscal year
and for the ensuing fiscal year. Such statements shall be presented
in the form prescribed by the City and shall be designated as "departmental
estimates," and shall be as nearly uniform as possible for the main
division of all departments.
B.
Consideration of estimates. The Mayor shall consider
such departmental estimates in consultation with the department heads,
and recommend to the Common Council a budget amount for such department
or activity.
C.
Proposed budget. On or before September 1, the Mayor
shall prepare and submit to the Common Council a proposed budget presenting
a financial plan for conducting the affairs of the City for the ensuing
calendar year. The budget shall include the following information:
(1)
The expense of conducting each department and activity
of the City for the ensuing fiscal year and last preceding fiscal
year, with reasons provided for increase and decrease recommended
as compared with appropriations for the current year.
(2)
An itemization of all anticipated income from the
City from sources other than general property taxes and bonds issued,
with a comparative statement of the amounts received by the City from
each of the same or similar sources for the last preceding and current
fiscal year.
(3)
An estimate of the amount of money to be raised from
general property taxes which, with income from other sources, will
be necessary to meet the proposed expenditures.
(4)
Such other information as may be required by the Common
Council and by state law.
D.
Copies of budget. The City Clerk or City Treasurer
shall provide a reasonable number of copies of the budget summary
thus prepared for distribution to citizens. The entire fiscal budget
shall be available for public inspection in the office of the City
Clerk during regular office hours.
E.
Hearing.
(1)
The Mayor shall submit to the Council at the time
the annual budget is submitted the draft of an appropriation resolution
providing for the expenditures proposed for the ensuing fiscal year.
Upon the submission of the proposed appropriation resolution to the
Council, it shall be deemed to have been regularly introduced therein.
(2)
A summary of such budget and notice of the time and
place where such budget and detail is available for public inspection
and notice of the time and place for holding the public hearing thereof
shall be published in the official newspaper of the City at least
15 days prior to the time of such public hearing.
(3)
Not less than 15 days after the publication of the
proposed budget and the notice of hearing thereof, the public hearing
shall be held at the time and place stipulated, at which time any
resident or taxpayer of the City shall have an opportunity to be heard
on the proposed budget. The budget hearing may be adjourned from time
to time.
(4)
A majority vote of the Common Council is required
to adopt the proposed budget.
Upon written recommendation of the Mayor, the
Council may at any time, by a two-thirds vote of the entire membership,
transfer any portion of an unencumbered balance of an appropriation
to any other purpose or object. Notice of such transfer shall be given
by publication within 10 days thereafter in the official newspaper
of the City.
No money shall be drawn from the treasury of the City, nor shall any obligation for the expenditure of money be incurred, except in pursuance of the annual appropriation in the adopted budget or when changed as authorized by § 54-4 of this chapter. At the close of each fiscal year, any unencumbered balance of an appropriation shall revert to the general fund and shall be subject to reappropriation; but appropriations may be made by the Common Council, to be paid out of the income of the current year, in furtherance of improvements or other objects or works which will not be completed within such year, and any such appropriation shall continue in force until the purpose for which it was made shall have been accomplished or abandoned.
The calendar year shall be the fiscal year.
The Common Council shall designate the public
depository or depositories within this state within which City funds
shall be deposited, and when the money is deposited in such depository
in the name of the City, the City Clerk, City Treasurer and bondsman
shall not be liable for such losses as are defined by state law. The
City Treasurer shall invest and the interest arising therefrom shall
be paid into the City treasury.
A.
Payment of claims. In addition to, and in lieu of
the other methods provided by statute for the payment of claims against
the City, financial claims against the City may be paid from the City
treasury after the Clerk or Treasurer shall have audited and approved
each such claim as a proper charge against the treasury and shall
have endorsed his approval thereon, after having determined that the
following conditions have been complied with:
(1)
That funds are available therefor, pursuant to the
budget approved by the Council;
(2)
That the item or service covered by such claim has
been duly authorized by the proper official, department head, or board
or commission;
(3)
That the item or service has been actually supplied
or rendered in conformity with such authorization;
(4)
That the claim is just and valid, pursuant to law.
The Clerk or Treasurer may require the submission of such proof and
evidence to support the foregoing as in his discretion he may deem
necessary.
B.
Auditing of accounts.
(2)
If the Common Council shall approve the same, it shall direct the Treasurer to issue a City order for the amount of the claim approved. All money paid out of the City treasury shall be paid upon an order signed by the Mayor and countersigned by the Treasurer, except that payments of regular wages or salaries shall be as provided in Subsection C below. The minutes of the proceedings of the Council or a statement attached thereto, shall show to whom, and for what purpose, every such account was allowed and the amount.
C.
Payment of regular wages, salaries or previously council-authorized
expenditures wherein a discount applies for prompt payment. Regular
wages or salaries of City officers and employees shall be paid by
payroll, verified by the proper City official or department head,
and filed with the Treasurer in time for payment on the regular pay
day. In addition, the Mayor and/or appropriate department heads may
certify invoices for payment wherein a delay to obtain Common Council
approval would result in the loss of a discount. This applies only
to budgeted items and/or items previously authorized by the Common
Council.
The City Treasurer may invest any City funds
not immediately needed, pursuant to §§ 66.0603(lm)
and 219.05, Wis. Stats., and applicable investment policies adopted
by the Common Council.
A.
The City Clerk and/or City Treasurer or their deputies
shall not receive any money into the treasury from any source except
on account of taxes levied and collected during the fiscal year for
which they may then be serving, without giving a receipt therefor
in the manner specified by the Common Council.
B.
Upon the payment of any money (except for taxes as
herein provided), the City Clerk and/or City Treasurer shall make
out a receipt in duplicate for the money so received. The Treasurer
shall charge the amount thereof to the treasury and credit the proper
account. The payment of the money to any receiving agent of the City
or to the City or to the Treasurer shall be safeguarded in such manner
as the Common Council shall direct.
The Treasurer is authorized to prepare a Statement
of Real Property Status form to be used to provide information often
requested for transfers of real property such as the amount of outstanding
special assessments, deferred assessments, changes in assessments,
amount of taxes, outstanding water, electric, and sewer bills, current
water and sewer bills, contemplated improvements, floodplain status,
violations of the building and health codes and similar information.
Any such information sought shall be provided to the person requesting
it on said form. A minimum of 48 hours is required for preparation
of a statement of real property status. There shall be a fee as set
by the Common Council for compiling such information.
Billings by the City may be paid within 30 days
after billing without interest. Thereafter, interest may be charged
at the rate of 1 1/2% per month or any fraction thereof, until
the following 15th day of November. Bills not paid on or before the
15th day of November shall have added to the total amount due 1 1/2%
of said charges shall be entered on the tax roll as a special charge
and become a lien upon real estate.
A firm of certified public accountants shall
be employed each year by the City, subject to the confirmation of
the Common Council, to conduct a detailed audit of the City's financial
transactions and its books, and to assist the Treasurer in the management
of the City's financial affairs, including the City's public utilities.
These auditors shall be employed on a calendar-year basis. The books
audited may, in addition to the City financial records of the office
of the Treasurer, include the City Treasurer's books, the City's public
utilities, Police Department records, and any other books of any boards,
commission, officers or employees of the City handling City moneys.
No agent of the City having authority to employ
labor or to purchase materials, supplies or any other commodities
may bind the City or incur any indebtedness for which the City may
become liable without approval of the Council. Each such employment
or purchase order shall be drawn against a specific appropriation,
the money for which shall be available in the City treasury and not
subject to any prior labor claims or material purchase orders at the
time when such employment is negotiated or purchase order drawn. The
City Treasurer shall keep a record of such employment and purchase
orders and shall charge them against the proper appropriation.
A.
Definitions.
(1)
Verbal quotation form. The City solicits verbal quotations
on items the City purchases which are $10,000 or less. The results
of the verbal quotations are recorded on a memorandum of verbal quotation
form.
(2)
Informal quotation. An informal quotation is a written
request for quotation sent to vendors. The informal quotation is used
for the purchase of goods and services in an amount $10,000 or less.
(3)
Formal bid. The formal bid procedure is used for purchasing
goods and services in an amount over $10,000, and in some instances
in amounts less than this amount. The formal bid procedure requires
a legal public notice and contains detailed, written specifications
regarding the goods and services to be purchased and a number of specific
conditions associated with the purchase.
B.
Bid solicitation.
(1)
Competitive bids or quotations shall be obtained before contracting to purchase articles, goods, wares, material services or merchandise which amount in bulk to more than $1,000. Competitive bids and/or quotations may be waived at the discretion of the department head provided the quotation form is annotated "standard catalog items - price known to be fair and reasonable." Purchases up to $1,000 may be made by either telephone quotation, informal written quotation or formal bid. Purchases from $1,000 to and including $10,000 shall be made by written quotation, telephone quotation or formal bid. Purchases over $10,000, pursuant to Subsection A above, shall be made by formal bid unless exempted from it by action of the Common Council.
(2)
For purchases in excess of $1,000, quotations for
goods and services shall be secured from at least two qualified vendors
and the results of the quotations shall be recorded on the "memorandum
of verbal quotation" form and signed by the person receiving the quotation.
(3)
When it is determined that an emergency exists, or
delays may be incurred that would significantly hamper the completion
of a project, department heads may waive the requirements for solicitation
of bids provided that they furnish written documentation as to the
reason for not obtaining competitive prices.
(4)
When a formal bid is required or deemed to be in the
best interests of the City, the bidding procedure shall follow the
legal requirements associated with a Class 1 notice under State Statute
and the procedures normally associated with the formal bid proposal.
(5)
The formal bid proposal will contain at least the
following information:
(a)
The bid number.
(b)
A detailed description of the goods and services
required, including enough information about the items or services
required so that more than one vendor can meet the specifications.
(c)
The time, date and place the bids will be opened.
(d)
The address to which the bids shall be mailed
or delivered. Instructions to bidders shall include such information
as delivery dates, transportation charges, proposal prices, conditions
for guaranteeing the proposal, payment terms, right of rejection of
proposals, right to reject merchandise, insurance requirements, alternative
proposal consideration, tax information, and other appropriate information
regarding the awarding and execution of the contract and contract
considerations.
(e)
The bid proposal shall also include a section
on special provisions including guarantees and service considerations,
trade-in considerations, and other information relating to special
conditions.
(6)
Specifications for all items purchased shall be developed
with the full involvement and participation of the using departments.
However, the Mayor shall insure that the specifications are sufficiently
broad enough that competition in the bidding process is preserved.
C.
Blanket purchase orders.
(1)
Upon authorization by the Common Council, the City
Clerk or Public Works Director may issue blanket purchase orders to
those few merchants from whom many repetitive purchases are made as
supplies are required.
(2)
The Common Council shall determine the need to use
a blanket purchase order procedure.
(3)
The bidding procedure for blanket purchase orders
may follow the procedures used for other goods and services.
(4)
After a vendor has been selected, the using department
or departments shall use the same purchase order number on all purchases
made under the blanket purchase order. The Common Council shall authorize
the individual or individuals who shall have the authority to sign
for purchases under the blanket purchase order procedure.
Pursuant to the provisions of § 62.15,
Wis. Stats., the City of Bayfield is authorized and empowered to directly
undertake and execute all classes of public construction, or any part
thereof, under its immediate supervision and control, without submitting
the same for bids. In the alternative, the Council may, from time
to time, require that certain types of public construction be submitted
for bids.
Overdue personal property taxes shall be assessed
an interest charge of 1% per month.
A.
Title. This section may be cited as the "City of Bayfield
Premier Resort Area Tax Ordinance."
B.
Authority. This section is enacted under the authority
of 1) § 66.1113(2)(f), Wis. Stats.; and Subchapter X of
Ch. 77, Wis. Stats., and acts amendatory thereto.
C.
INFRASTRUCTURE EXPENSES
PREMIER RESORT AREA TAX
Definitions. As used in this section, the following
words have the meanings indicated:
Those expenses specifically referred to in § 66.1113(1)(a),
Wis. Stats.
The premier resort area tax referred to in § 77.994,
Wis. Stats.
D.
Findings. The Common Council of the City of Bayfield
makes the following findings and determinations, to wit:
(1)
That the City of Bayfield (the "City") is a political
subdivision of the State of Wisconsin; and
(2)
That the Common Council has determined that the City
will have in the future certain infrastructure expenses, as that term
is defined in § 66.1113(1)(a), Wis. Stats., and that the
declaration of the City as a premier resort area and imposition of
the premier resort area tax pursuant to § 66.1113(2)(b),
Wis. Stats., would serve a public purpose by providing recreation
and transportation facilities, encouraging economic development and
tourism, and promoting the public safety and welfare of the people
of the City.
(3)
Purpose. The sole purpose of the City of Bayfield
in enacting this section is to raise revenues from the premier resort
area tax imposed by this section to pay for infrastructure expenses
in accordance with the terms of § 66.1113, Wis. Stats.
(4)
Declaration of premier resort area. Pursuant to its
authority under § 66.1113(2)(f), Wis. Stats., the City hereby
declares the City to be a "premier resort area," as that term is defined
in § 66.1113(1)(c), Wis. Stats.
(5)
Premier resort area tax. Pursuant to, and in strict
conformity with, the provisions of § 66.1113, Wis. Stats.,
and Subchapter X of Ch. 77, Wis. Stats., the City of Bayfield does
hereby elect to impose a premier resort tax in the manner and to the
extent permitted by Subchapter X of Ch. 77, Wis. Stats.
(6)
Premier resort area tax rate. The premier resort area
tax imposed by this section shall be at the rate of 0.5%.
(7)
Conformity to state laws. It is the express intent
of the City of Bayfield that the construction, administration and
application of this section to all persons in all situations shall
conform to the laws of the State of Wisconsin in all ways, and it
shall be so construed, applied and administered.
(8)
Severability. The provisions of this section are severable.
If any section, subsection, sentence, clause, phrase or portion of
this section is for any reason held invalid or unconstitutional, such
portion shall be deemed a separate, distinct and independent provision,
and such holding shall not affect the validity of the remaining portion
thereof.
(9)
Effective date. This section shall become effective
as of the first day of January 2003.
A.
GROSS RECEIPTS
HOTEL or MOTEL
SITES
TRANSIENT
Definitions. In this chapter, the following definitions
shall apply:
As defined in § 77.51(4)(a), (b) and (c), Wis.
Stats., insofar as applicable.
A building or group of buildings in which the public may
obtain accommodations for a consideration, including, without limitation,
such establishments as inns, motels, tourist homes, tourist houses
or courts, bed-and-breakfast establishments, lodging houses, rooming
houses, summer camps, apartment hotels, resort lodges and cabins and
any other building or group of buildings in which accommodations are
available to the public, except accommodations rented for a continuous
period of more than one month and accommodations furnished by any
hospital, sanitariums or nursing homes or by corporations or associations
organized and operated exclusively for religious, charitable or educational
purposes provided that no part of the net earnings of such corporations
and associations inures to the benefit of any private shareholder
or individual.
A campground pad or location for which the public may obtain
accommodations for a consideration, including without limitation,
such establishments as state and private owned campgrounds, except
accommodations rented for a continuous period of more than one month
and accommodations furnished by corporations or associations organized
and operated exclusively for religious, charitable or educational
purposes, provided that no part of the net earnings of such corporations
and associations inures to the benefit of any private shareholder
or individual.
Any person residing for a continuous period of less than
one month in a hotel, motel or other furnished accommodations available
to the public.
B.
Imposition of tax. Pursuant to § 66.0615, Wis. Stats.,
a tax is hereby imposed on the privilege and service of furnishing,
at retail, of rooms, lodging, or sites to transients by hotelkeepers,
motel operators and other persons furnishing accommodations that are
available to the public, irrespective of whether membership is required
for the use of the accommodations. Such tax shall be at the rate of
8% of the gross receipts from such retail furnishing of rooms, lodgings,
or sites. Such tax shall not be subject to the selective sales tax
imposed by § 77.52(2)(a)1, Wis. Stats. A portion of the
proceeds of said tax will be shared with the Bayfield Chamber of Commerce
for use in advertising and promotion of hospitality and tourist business
in the Bayfield area. A written agreement, binding for a maximum of
one year, will specify the percentage of the accommodation tax to
be paid the Chamber of Commerce annually. The terms of this agreement
cannot be altered by either party during the specified period it is
in force.
[Amended 2-27-2018 by Ord. No. 391; 3-19-2018 by Ord. No. 392]
C.
Collection of tax.
(1)
Administration by City Treasurer.
(a)
This tax shall be administered by the City Treasurer
who shall, at City expense, provide the necessary application and
reporting forms at no cost to the taxpayer. The tax imposed is due
and payable within 30 days of the end of each calendar quarter. A
return shall be filed with the Treasurer, by those furnishing at retail
such rooms, lodging or sites within the City on or before the same
date on which such tax is due and payable upon a form approved by
the City Treasurer. Every person required to file such quarterly returns
shall file an annual calendar year return. Such annual return shall
be filed within 30 days of the close of each calendar year.
(b)
The annual return shall summarize the quarterly
returns, reconcile and adjust for errors in the quarterly returns,
and shall contain certain such additional information as the Treasurer
requires. The Treasurer may, for good cause, extend the time for filing
any return, but in no event longer than one month from the filing
date.
(2)
Application for permit. Every person furnishing rooms of lodging under Subsection B shall file with the City Treasurer an application for a permit for each place of business. Each application for permit shall be made upon a form prescribed by the City Treasurer and shall set forth the name under which the applicant transacts or intends to transact business, the location of his/her place of business and such other information as the City Treasurer requires. The application shall be signed by the owner, if a sole proprietor and, if not a sole proprietor, by the person authorized to act on behalf of such seller. At the time of making an application, the applicant shall pay to the City Treasurer a fee as set by the Common Council.
[Amended 10-18-2006 by Ord. No. 335]
(3)
Issuance of permit. After compliance with Subsection C(2) above by the applicant, the City Treasurer shall grant and issue to each applicant a separate permit for each place of business within the City. Such permit is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated therein.
(4)
Failure to comply.
(a)
When any person fails to comply with this chapter,
the Treasurer may, upon 10 days' notification and after affording
such person the opportunity to show cause why his/her permit should
not be revoked, revoke or suspend any or all of the permits held by
such person under this chapter.
(b)
The Treasurer shall give to such person written
notice of the suspension or revocation of any of his/her permits.
The Treasurer shall not issue a new permit after the revocation of
a permit until said person complies with the provision of this chapter.
A fee as set by the Common Council shall be imposed for the renewal
or issuance of a permit which has been previously suspended or revoked.
[Amended 10-18-2006 by Ord. No. 335]
(5)
Report due upon sale or conveyance of business. Notwithstanding
the accounting period provided for above, if any person liable for
any amount of tax under this section sells out his business or stock
of goods or quits the business, his successors or assigns shall withhold
sufficient of the purchase price to pay such amount until the former
owner produces a receipt from the City Treasurer that such tax has
been paid for or a certificate stating that no amount is due. If a
person subject to the tax imposed by this section fails to withhold
such amount of tax from the sale price and such tax remains unpaid,
the buyer and seller shall be jointly responsible for the payment
of such tax.
(6)
Audit of returns. The City Treasurer may, by office
audit, or other means if so directed by the Council, determine the
tax required to be paid to the City or the refund due to any person
under this section. The determination may be made upon the basis of
the facts contained in the return being audited or on the basis of
any other information within the City Treasurer's possession or knowledge.
Whenever the City Treasurer has probable cause to believe that the
correct amount of room tax has not been assessed or that the tax return
is not correct, the City Treasurer or agents appointed by such Treasurer
are authorized to examine and inspect the books, records, memorandum
and property of any person in order to verify the tax liability of
that person or of another person.
(7)
Roomage assessment. If any person fails to file a
return as required by this chapter, the City Treasurer shall cause
an estimate of the amount of the gross receipts which would have been
taxable under this chapter to be computed. On the basis of this estimate,
the City Treasurer shall compute and determine the amount required
to be paid to the City, adding to the sum thus arrived at a penalty
equivalent to 10% thereof.
(8)
Penalty provision.
(a)
All unpaid taxes under this chapter shall bear
interest at the rate of 10% per annum from the due date of the return
until paid.
(b)
Delinquent tax returns shall be subject to a
late filing fee as set by the Common Council. In addition, if no return
is filed, or a return is filed over 10 days after notification to
make payment, the entire tax finally determined shall be subject to
a penalty of 25% of the tax, exclusive of any interest or other penalties.
If a person fails to file a return when due or file a false or fraudulent
return with the intent in either case to defeat or evade the tax imposed
by this chapter, a penalty of 50% shall be added to the tax required
to be paid, exclusive of interest and other penalties.[1]
[Amended 4-6-2005 by Ord. No. 325; 10-18-2006 by Ord. No.
335]
[1]
Editor's Note: Original § 3-4-3(i),
Fraudulent returns, which followed this subsection, was deleted 10-18-2006
by Ord. No. 335.
D.
Security required. In order to protect the revenue of the City, the City Treasurer may require any person liable for the tax imposed by this section to place with him before or after a permit is issued such security not in excess of $5,000 as the City Treasurer shall determine. If any taxpayer fails or refuses to place security, the City Treasurer may revoke or refuse to issue such permit. If any taxpayer is delinquent in the payment of the taxes imposed by this section, the City Treasurer may, upon 10 days' notice, recover the taxes, interest and penalties from the security placed with the said Treasurer by such taxpayer. No interest shall be paid or allowed by the City to any persons for the deposit of such security. In the event the payment of the tax shall be delinquent in any given period, the taxpayer shall be required to furnish security and the amount of such delinquency for the succeeding two tax periods. Upon failure to provide such security, the permit provided for in Subsection C(3) shall be revoked.
E.
Records to be maintained. Every person liable for
the tax imposed by this section shall keep or cause to be kept such
records, receipts, invoices and other pertinent papers in such form
as the City Treasurer and this section shall require. Such records
shall be retained and made available for a period of five years from
the due date of a filing period.
F.
Confidentiality maintained.
(1)
All tax returns, schedules, exhibits, writings or
audit reports relating to such returns on file with the City Treasurer
are deemed to be confidential, except the City Treasurer may divulge
their contents to the following and no others:
(2)
No person having an administrative duty under this
section shall make known in any manner the business affairs, operations
or information obtained by an investigation of records of any person
on whom a tax is imposed by this section or the amount or source of
income, profits, losses, expenditures or any particulars thereof,
set forth or disclosed in any return, or to permit any return or copy
thereof to be seen or examined by any person, except as provided above.
G.
Violations and penalties. Any person who is subject to the tax imposed by this section who fails to obtain a permit as required in Subsection C(2) or (3) or who fails or refuses to permit the inspection of his records by the City Treasurer after such inspection has been duly requested by such Treasurer, or who fails to file a return as provided in this section, or who violates any other provision of this section, shall be subject to a forfeiture of not less than $100 nor more than $500. Each day, or portion thereof, that such violation continues is hereby deemed to constitute a separate offense. The total forfeiture imposed shall not exceed 50% of the tax imposed.
[Amended 10-18-2006 by Ord. No. 335]
[Added 5-19-2021 by Ord.
No. 401]
A.
The City may retain the services of professional consultants (including
planners, engineers, architects, attorneys, environmental specialists,
recreation specialists and other experts) to assist in the City's
review of a proposal coming before the Zoning Administrator, Architectural
Review Board, Plan Commission, or City Council. The City may apply
the charges for these services to the petitioner.
B.
The submittal of a development proposal application or petition by
a petitioner shall be construed as an agreement to pay for such professional
review services applicable to the proposal; however, prior to initiating
a consultant review, the City shall provide written notice to the
petitioner as to the purpose and scope of the review and the maximum
anticipated charge. The petitioner shall be required to agree in writing
to the scope of the review and the maximum charge that may be incurred.
D.
The City may delay acceptance of the application or petition as complete,
or may delay final approval of the proposal, until such fees are paid
by the petitioner. Such costs shall be payable as directed by the
City, but in no event more than 30 days after receipt of the invoice.
Review fees which are applied to a petitioner, but which are not paid,
may be assigned by the City as a special assessment to the subject
property.
