FY2016-01 Levying Taxes for the Fiscal Year 2016 Budget r,
1 Introduced by: Borough Manager
Requested by: Borough Assembly
2 Drafted by: Finance Director
3 Introduced: 05/21/2015
4 Public Hearing: 06/04/2015
Amended: 06/04/2015
5 Adopted: 06/04/2015
6
7 KODIAK ISLAND BOROUGH
8 ORDINANCE NO. FY2016-01
9
10 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND
11 BOROUGH LEVYING TAXES ON ALL TAXABLE REAL AND
12 PERSONAL PROPERTY WITHIN THE KODIAK ISLAND BOROUGH
13 FOR THE EXPENSES AND LIABILITIES OF THE KODIAK ISLAND
14 BOROUGH FOR THE FISCAL YEAR COMMENCING ON THE FIRST
15 DAY OF JULY 2015 AND ENDING ON THE THIRTIETH DAY OF JUNE
16 2016 (FISCAL YEAR 2016 BUDGET)
17
18 NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
19 BOROUGH THAT:
20
21 Section 1: This ordinance is not of general application and shall not be codified.
22
23 Section 2: The following sums of money, or as much thereof as may be authorized by
24 law, as may be needed or deemed necessary to defray all expenses and
25 liabilities of the Kodiak Island Borough, be and the same, is hereby
26 appropriated for municipal purposes and objects of the Kodiak Island
27 Borough and other taxing entities hereinafter specified for the fiscal year
28 commencing on the first day of July 2015 and ending on the thirtieth day of
29 June 2016.
30
31 Section 3: Adoption of this ordinance recognizes that funds are appropriated at
32 department and/or project level. Compositions of these figures are as
33 delineated in the full detail budget document. The full document is available
34 to all elected and appointed officials for their use. Copies may be reviewed by
35 interested citizens at the Borough Building during normal working hours and
36 also at the A. Holmes Johnson, Chiniak, and village public libraries during
37 their normal operating hours.
38
39 Section 4: Tax Levy. A tax for the amount specified in the form of a mill levy is hereby
40 levied for the value as of January 1, 2015, to be used for the purposes as
41 specified in the Budget for the Fiscal Year 2016 of the Kodiak Island Borough
42 commencing on the first day of July 2015 and ending on the thirtieth day of
43 June 2016 to defray expenses and liabilities of said entity as enumerated in
44 the applicable budgets.
45
46 The millage rates by taxing entity are as follows:
47 A. Kodiak Island Borough General Fund .10 mills
48 B. Education Support Fund 8.45 mills
49 C. Womens Bay Road Service Area 2.50 mills
50 D. Womens Bay Fire Dept. 1.25 mills
51 E. Bay View Road Service Area 1.50 mills
Kodiak Island Borough, Alaska Ordinance No. FY2016-01
Page 1 of 2
52 F. Fire Protection Area No. 1 1.50 mills
53 G. Monashka Bay Road Service Area 2.50 mills
54 H. Service Area No. 1 Roads 1.50 mills
55 1. Woodland Acres Street Light Area 0.10 mills
56 J. Service Area No. 2 0.00 mills
57 K. KIB Airport Fire Area 1.25 mills
58 L. Trinity Islands Street Light Service Area 0.20 mills
59 M. Mission Lake Tide Gate Service Area 1.00 mills
60 N. Debt Service 1.70 mills
61 O. Renewal and Replacement Fund .50 mills
62
63 Section 5: Commercial Aircraft that have been issued an N number by the Federal
64 Aviation Administration and are less than 12,500 pounds takeoff weight are
65 taxed using the following table:
66
,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,
FIXED WING ROT0RCRAFT
Gross Lbs Annual Tax Gross Lbs Annual Tax
Non Flyable $50
0-1,000 $100 0-2,000 $4Q0
,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ................
1,001-2,000 000 $200 2,001-3,000 $800
........................................................
001-3,000 $400 3,001-4,000 $1,000
3,001-4,000 $600 4,001-7,000 $1,400
.............................................................................. ...................................................................................................................,,,,,........................................................................................................................,,,,,,,,,,,,,
4,001-5,000 $800 7,001-12,500 $1,600
5,001-6,000 $1,000
........................................................ $1,200
... ........ ......... .........
7,001-8,000 $1,300
9,001-10,000 $1,400
,,00,1,,,r,12,500 $1,500
67 ............................._
68 Section 6: The tax rate on boats is er 1 foot.$ p t, Boats that are equal to or less than 20
69 feet long are exempt.
70
71 Section 7: Kodiak island Borough Staff is hereby authorized and directed to effect the
72 necessary line item changes within the limits established above by fund,
73 project, and department to properly monitor, account, and report on the
74 expenditure of these funds.
75
76 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
77 THIS FOURTH DAY OF JUNE, 2015
78
79 KODIAK ISLA O
80
81 v
82
83 ATTEST: J rrol Friend, EWrough Mayor
84
85
86
87 Nova M. Javier, MMC, Rdough Clerk
Kodiak Island Borough, Alaska Ordinance No. FY2016-01
Page 2 of 2
FY2016 Adopted t
A. General Fund (100)
Revenues Percentage
Taxes
Real Property 1.50% 108,000
Personal Property 0.17% 12,000
Non ad valorem taxes 0.69% 50,000
Payment in lieu of taxes 18.49% 1,334,000
Severance Taxes 25.64% 1,850,000
Penalties& Interest on Tax 2.43% 175,000
Licenses& Permits 0.91% 66,000
Federal Shared Revenue 2.11% 152,400
State Shared Revenue 34.59% 2,495,277
Investments Earnings 0.42% 30,000
Other 0,21% 15,500
Sale of Fixed Assets 0.07% 5,000
Use of Fund Balance 12.77% 921,631
Total General Fund Revenues 100.00% $ 7,214,808
Expenditures FT
Legislative 2.71% 195,554
Personnel Services 31,200
Fringe Benefits 5,474
Lobbyist 75,000
Support Services 83,880
Borough Management 5 11.79% 850,304
Personnel Services 472,923
Fringe Benefits 333,994
Contracted Services 1,200
Support Services 74,187
Allocated (32,000)
Borough Clerk 3 7.91% 570,37
Personnel Services 260,063
Fringe Benefits 151,,129
Support Services 159,184
Capital Outlay 0
Legal Services 0 2.55% 184,000
Legal Fees 160,000
1
Ordinance No. FY2016-01 Backup
Support Services 24,000
Finance/Accounting 7 14.10% 19 17,4 7
Personnel Services 542,155
Fringe Benefits 368,912
Contracted Services 10,000
Support rvic s 127,400
Allocated to rj cts (31,000)
2
Ordinance No. FY2016-01 Backup
Finance/MIS 4 14.52% 1,04U44
Personnel Services 383,062
Fringe Benefits 219,492
Contracted Services 25,000
Support Services 384,190
Capital Outlay 62,000
Allocated (26,000)
Assessing 51 9.79% 706,463
Personnel Services 393,726
Fringe Benefits 246,007
Contracted Services 1,500
Support Services 68,230
Allocated to other funds (3,000)
Engineering/Facilities 2 2.27% 163,573
Personnel Services 68,972
Fringe Benefits 41,501
Professional Services 1,000
Support Services 52,100
Community Development 5 9.91% 715,262
Personnel Services 359,743
Fringe Benefits 227,719
Professional Services 30,000
Support Services 98,300
Allocated to Projects (500)
Building Inspectors 01 2.20% 158,650
Contracted Services 145,000
Support Goods and Services 13,650
Economic Development 1 1.62% 117,10
Personnel Services 35,000
Professional Services 54,000
Contributions 1,500
Support Goods & Services 26,600
General Administration 10, 3.08% 222,100
Personnel Services 500
Audit Expense 120,000
Support Services 101,600
Parks and Recreation 10, 2.12% 153,00
Personnel Services 23,000
Contracted Services 100,000
Support Services 30,000
3
Ordinance No. FY2016-01 Backup
r
Emergency Preparedness 0 .6 % 47,000
Personnel Services 15,500
Contracted Services M000
Support Goods and Services 21,500
Animal Control 1. 109,415
Contracted Services 109,415
Education, Culture & Recreation 0 0.28% 20,200
Contributions 20,200
College and Libraries 0 2.70% 195,000
Contributions 195,000
Non Profit Funding 5.41% 390,000
Contributions 390,000
Transfers Out 0 4.87% 351,600
Transfers 6,000
Total General Fund Expenditures 100% 7,214,808
B. Special Revenue Funds (Revenues and Expenditures)
1 Education Support Fund (201) 10,905,600
2 Land Sales(210) 244,722
3 Buildings&Grounds Fund (220) 754,993
4 Local Emergency Planning Committee(234) 12,000
5 Women's Bay Road Service Area (240) 208,500
6 Service Area No. 1 (242) 477,000
7 Service Area No. 2 (243) 100
8 Monashka Bay Road Services Area(244) 60,000
9 Bay View Road Service Area (246) 15,257
10 Fire Protection Area No. 1 (254) 776,005
11 Women's Bay Fire department(252) 225,000
Ordinance No. FY2016-01 Backup
12 KIB Airport Fire Area (254) 14,300
13 Woodland Acres Street Light Area (260) 5,14
14 Trinity Acres Lighting Dist. (261) 2,33
15 Mission Lake Tide Gate (262) 5,40
17 Facilities Fund (276) 700,
18 Tourism Development(277) 98,000
19 Fern Fuller Trust(290) 66,500
0 Special Projects(295) 0
Total Special Revenue Funds 14,570,
C. Debt Service Funds (Revenues and Expenditures)
1 Debt Service (300) 6,720,50
Total Debt Service Funds 6,720,50
D. Capital Project Funds (Revenues and Expenditures)
Only new projects or additions to current projects are included
1 Capital Project-Borough, Various (410)
Capital Project-School Bonds (420)
Capital Projects-State Grants (430)
Capital Project-from 2010 on (450)
5 Kodiak High School Renovation and Addition (460)
Repair and Replacement Projects (469)
Capital Projects-Landfill (490)
Capital Projects-Hospital (495)
Total Capital Projects Funds -
Ordinance No. FY21 -01 Backup
Enterprise Funds
1 Solid Waste Disposal Fun ( 0) 3,76 ,777
Hospital Enterprise Fund ( ) 2,071,03
Kodiak Fisheries Research Center(5 ) 1,80 ,744
11 Service (5 60) 40,000
Total Enterprise Funds 7,686,559
Total all Funs 36,192,72
6
Ordinance . Y2016-01 Backup