181.14  ALLOCATION OF FUNDS.
   The funds collected under the provisions of this ordinance shall be deposited on receipt in the General Fund, Income Tax Account, and shall be appropriated by Council as follows:
   (a)   For the costs and expenses of collecting the taxes levied by this chapter and the costs of administering and enforcing the provisions hereof, such part of said funds as may be necessary.
   (b)   The balance remaining in the Income Tax Account shall be applied, apportioned and transferred by Council by and in its annual budget in such proportions as Council may from time to time determine for the following purposes:
      (1)   Wages, salaries, and other lawful compensation of taxes payable to, on behalf of, or by reason of the employment of all elected and appointed officials of the Village and all employees of the Village.
      (2)   Payments on behalf of the Village and/or its employees or elected or appointed officials into the public Employees Retirement System.
      (3)   Operating  expenses, including expenses for materials, supplies, equipment, transportation, insurance, rentals, maintenance, services and incidentals, of and for the following departments, functions, offices, programs, or activities; but, not necessarily in this order:
         A.   Police Department.
         B.   Fire Department.
         C.   Street Department.
         D.   Sewer Department.
         E.   Municipal Court.
         F.   Planning and Zoning.
         G.   Council.
         H.   Clerk of Council.
         I.   Mayor.
         J.   Treasurer.
         K.   Solicitor.
         L.   General Administration.
         M.   Recreation Program.
         N.   Codification of Ordinances.
         O.   Legal Advertising.
         P.   Recordation of Instruments.
         Q.   Garbage and Refuse Disposal.
         R.   Building and Real Estate Maintenance.
         S.   Parks.
         T.   Investments.
      (4)   All lawful costs, expenses and other payments attributed to the following:
         A.   Repair, maintenance, construction and replacement of streets, sidewalks, storm and sanitary sewers.
         B.   Capital improvements lawfully authorized by Council.
         C.   Principal and interest on obligations of the City, whether incurred before or after the effective date hereof.
         D.   Payment or settlement of debts.
         E.   Professional fees and charges.
         F.   Fiscal agent fees.
         G.   Acquisition, repair and replacement of traffic control devices.
      (5)   Such other purposes as may from time to time be authorized by Council.
         (Ord. 74-11.  Passed 1-30-75.)