All forfeitures, fees, charges and other fixed sources of revenue paid to the village, and to related organizations whose budgets are reviewed and/or approved by the Village Board, shall be listed in this chapter, except special assessments and charges, utility and property tax rates set by annual budget, certain recreation program and other fees and charges which change frequently due to programmatic variation, some time and material charges, and other incidental fees.
(A) This listing is designed to provide citizens, staff and elected officials with a single reference document for most municipal charges.
(B) The intent of this comprehensive listing is to facilitate annual review of forfeitures, fees, charges and other revenue sources, to assure that, to the extent feasible, users of specific municipal services continue to bear the cost of materials, operational costs, related outside charges to the village, staff review time, staff paperwork-related costs, and related indirect costs. To the extent feasible, reviews shall occur prior to or concurrent with the budgetary process for adoption of appropriate revisions by the Village Board effective either January 1 or July 1 of each year.
(C) It shall be the policy of the village that, to the extent practical, user costs not be subsidized by property taxes or otherwise shifted to non-related income sources, and that there be progressive movement toward municipal service users paying 100% of related costs. Once established, user fees are intended to remain at 100% of costs. Where feasible, cost analyses shall be prepared on occasion to determine that user fees are neither too low to recover the cost of service delivery, nor serve as a subsidy for other cost centers.
(Ord. 10-2017, passed 8-24-2017)