The fiscal year of the city shall begin with the first day of October of each year and shall end with the thirtieth day of September of the following year.
(Ordinance 927 adopted 7/28/1949; 1959 Code, sec. 1-10; 1983 Code, sec. 2-2)
The chief accountant shall publish in some newspaper regularly published in the City of Lubbock a general balance sheet and statements showing income and expenditures and also comparisons in proper classifications with the previous annual City of Lubbock audit. Such balance sheet and statements shall be published at a time within ten (10) days after the completion and final acceptance of the audit by the city council.
(Ordinance 429, sec. 7, adopted 12/13/1928; 1959 Code, sec. 2-18; 1983 Code, sec. 2-9; Ordinance 9892, sec. 1, adopted 4/18/1996)
The city manager is authorized and directed to execute bills of sale for and on behalf of the city where the sale of personal property has been authorized by the city council, such sales to be made for such consideration as the council may authorize, and under such other terms and conditions as may be deemed expedient.
Editor’s note–Prior bills of sale were ratified by another portion of Ordinance 2450 which was codified as section 2-11.2 in the 1959 Code.
(Ordinance 2450, sec. 1, adopted 4/10/1958; 1959 Code, sec. 2-11.1; 1983 Code, sec. 2-5)
(a) 
The permit, license and fee amounts provided for in this code or otherwise charged by the City of Lubbock shall hereafter be reviewed and adjusted semiannually concurrently with the preparation of the city budget and revised budget each year. The base amount for such permits, licenses and fees shall be the amount in effect upon final passage of this section.
(b) 
Prior to adoption of a budget each fiscal year and prior to adoption of a revised budget at each midyear, the person serving as the city’s finance director or equivalent shall review the permit, license and fee amounts provided by this code and such other fees as may be charged by the City of Lubbock and shall recommend adjustment of such fee amounts as shall need revision in the opinion of the city’s finance director.
(c) 
A list of permit, license and fee amounts recommended to be adjusted shall be included in the proposed budget or revised budget, as applicable, for review and adoption by the city council.
(1983 Code, sec. 1-10; Ordinance 8248, sec. 1, adopted 10/8/1981; Ordinance 8651, sec. 1, adopted 8/23/1984; Ordinance 2002-O0061, sec. 1, adopted 5/9/2002)
(a) 
City of Lubbock municipal officials who collect municipal fees, fines, court costs or other charges may accept payment by credit card for such municipal fees, fines, court costs or other charges.
(b) 
A processing fee may be charged for processing payment by credit card which shall be reasonably related to the expense incurred in processing the payment by credit card, which shall not exceed five (5) percent of the amount of the fee, fine, court cost, or other charge being paid. The amount of such processing fee shall be set by the chief financial officer of the City of Lubbock.
(c) 
A service charge may be charged if, for any reason, a payment by credit card for a fee, fine, court cost or other charge is not honored by the credit company on which the funds are drawn. The service charge is in addition to the original fee, fine, court cost or other charge and any processing fee and shall be in the same amount as the fee charged by the City of Lubbock for the collection of a check drawn on an account with insufficient funds.
(d) 
The municipal officer collecting such fee or charge under this section shall deposit the fee or charge in the general fund of the city.
(1983 Code, sec. 1-12; Ordinance 2004-O0082, sec. 1, adopted 8/16/2004)