204.03 FISCAL YEAR; ESTIMATES OF RECEIPTS AND EXPENDITURES.

   (a)   The fiscal year of the City shall be the calendar year, i.e. January 1 to December 31 of each year.

(Ord. 4389. Passed 9-10-86.)

   (b)   The several departments of the City shall, before the commencement of the fiscal year, at the time designated by law, present to Council an estimate of the probable receipts and expenditures by each of such departments for the public services during the ensuing year.

(Sp. Ord. 1004. Passed 2-20-12.)