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
(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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