[1969 Code; 2016 Code]
Annually before September 2, each officer, department or board having fiscal powers or responsibilities shall file with the city administrator an itemized statement of disbursements to be made to carry out the powers and duties of such officer, department or board for the ensuing calendar year. Such statement shall be presented in the form prescribed by the city administrator and shall be designated as the "fiscal estimates" and shall be as nearly uniform as possible for the main fiscal categories applicable to such officer, department or board.
The city administrator shall consider such fiscal estimates in consultation with the officer, department director or presiding officer, and shall then determine the total amount to be recommended in the budget for such officer, department or board.
Annually before October 2 the city administrator shall prepare and submit to the finance and taxation committee 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:
All existing indebtedness and all anticipated revenue from all sources during the ensuing year and likewise list all proposed appropriations for each department activity and reserve account during the ensuing year.
Actual revenues and expenditures for the preceding year, actual revenues and expenditures for not less than the first six months of the current year, all estimated revenues and expenditures for the balance of the current year and for informational purposes list by fund all anticipated unexpended or unappropriated balances, and surpluses, if any.
Such other information as may be required by the finance and taxation committee.
Annually before November 2 the finance and taxation committee shall submit to the council a proposed annual budget and 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. The council shall hold a public hearing on the budget and the proposed appropriation resolution by giving notice thereof and conducting said hearing in the manner prescribed by section 65.90, Wisconsin statutes. Following the public hearing the proposed appropriation resolution may be changed or amended and shall take the same course in the council as other resolutions.
Upon written recommendation of the finance and taxation committee 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 a newspaper of general circulation in the city as a class one notice.
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 resolution, or of such resolution when changed as authorized by subsection (E) of this section. At the close of each fiscal year any unencumbered balance of an appropriation shall revert to the general fund and shall be subject to re-appropriation; but appropriations may be made by the 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.
[7-7-1992; 2016 Code]
Overdue or delinquent real estate taxes, personal property taxes, special assessments, special charges and special taxes that are included in the tax roll are subject to an interest charge of one percent per month or fraction of a month pursuant to section 74.47(1) of the Wisconsin statutes.
In addition to the interest charge, overdue or delinquent real estate, personal property taxes, special assessments, special charges and special taxes that are included on the tax roll shall be subject to a penalty of one-half of one percent per month or fraction of a month as authorized by section 74.47(2) of the Wisconsin statutes.
All interest and penalties on payments of delinquent personal property taxes collected by the city treasurer shall be retained by the city treasurer for the city as authorized by section 74.47(3)(e) of the Wisconsin statutes.
[12-4-2001; 2016 Code]
All monies owed to the city under contract, license fees, assessments, fines, forfeitures or any other payments due by any party shall be paid to the city in legal tender of the United States of America; provided, however, city agents and employees may accept checks or drafts in payment if the tendering party agrees to pay a service charge, in an amount set from time to time by resolution of the council, on such checks or drafts which are dishonored for any reason whatsoever, which charge shall be in addition to remedies available if suit is commenced. The tendering party shall be deemed to have agreed to the foregoing service charge by issuing such check or draft. However, where convenient and where such checks or drafts are accepted as a matter of course, the city departments are directed to post a sign or other written notice to advise the payer of such charge at the place where the check or draft is tendered. Departments are authorized to refuse to accept a check or draft from any person who has an outstanding obligation to the city for the fee assessed by this section. Departments may also apply any future payments from any person owing a fee first to the fee and then to the obligation intended to be paid.