CHAPTER 34: TAXATION AND FINANCE
Section
Annual Budget Proposal
   34.01   Application
   34.02   Proposal to contain certain information
   34.03   Form
   34.04   Transfers to Interfund Transfer Account
   34.05   Amendment to budget ordinance when funds depleted
Taxation
   34.15   County valuation to be used
   34.16   Fiscal year
   34.17   Ad valorem tax
   34.18   Ad valorem tax on unmanufactured tobacco
   34.19   Taxpayer's discount
   34.20   Delinquent tax
   34.21   Ad valorem tax on unmanufactured agricultural products
   34.22   Financial institutions
   34.23   Abandoned urban properties
   34.24   Delinquent occupational license taxes
Transient Room Tax
   34.30   Definitions
   34.31   Imposition of tax
   34.32   Payment of tax
   34.33   Weekly tax payment by delinquent taxpayers
   34.34   Penalty and interest on delinquent taxes
Uniform Financial Reporting
   34.45   Designating responsibility for completing state required financial report
   34.99   Penalty
Statutory reference:
   Finances and revenue of cities, see KRS. Ch. 91A
ANNUAL BUDGET PROPOSAL
§ 34.01 APPLICATION.
   The following standards shall apply to the form and detail in which the annual budget proposal of the city is to be prepared.
(Ord. 10-81, passed 6-16-1981; Ord. 12-87, passed 7-28-1987)
Statutory reference:
   Annual budget requirements, see KRS 91A.030
§ 34.02 PROPOSAL TO CONTAIN CERTAIN INFORMATION.
   (A)   (1)   The annual budget proposal shall detail the raising of revenue from all sources, including grants and transfers, and the spending of money for specified programs, functions, activities or objectives of the city, including all principal and interest due on debt, for the budget year.
      (2)   The total of anticipated revenue shall equal or exceed the total of proposed expenditures.
   (B)   (1)   The annual budget proposal shall provide a complete program and financial plan for all funds for the budget year.
      (2)   It shall contain:
         (a)   A budget message prepared by the executive authority as specified in KRS 91A.030(7); and
         (b)   A complete concise summary containing the principal sources of anticipated revenue, including carry-over funds and prepared expenditures by department, program, function or objective.
(Ord. 10-81, passed 6-16-1981; Ord. 12-87, passed 7-28-1987)
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