The funds collected under the provisions of this Chapter shall be deposited on receipt in the General Fund, Income Tax Account, and shall be disbursed by City 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 fund as may be necessary.
(B) The balance remaining in the Income Tax Account shall be applied, apportioned and transferred by City 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 or taxes payable to, on behalf of, or by reason of the employment of all elected and appointed officials of the City and all employees of the City.
(2) Payments on behalf of the City 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:
A. Police Department
B. Fire Department
C. Street Department
D. Sewer Department
E. Engineering Department
F. Municipal Court
G. Civil Service Commission
H. Civil Defense
I. Planning & Zoning
J. City Council
K. Clerk of Council
L. Mayor
M. Auditor
N. Treasurer
O. Law Director
P. Director of Service and Safety
Q. General Administration
R. Recreation Program
S. Codification of Ordinances
T. Legal Advertising
U. Recordation of Instruments
V. Garbage and Refuse Disposal
W. Building and Real Estate Maintenance
X. Parks
Y. Community Development
Z. Investments
(4) All lawful costs, expenses and other payments attributable 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 of settlement of debts.
E. Professional fees and charges.
F. Fiscal agent fees.
G. Real estate taxes.
H. Acquisition, repair and replacement of traffic control devices.
(5) Such other purposes as may from time to time be authorized by Council.
(Ord. 59-15. Passed 11-23-15.)