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Town of Loxahatchee Groves, Florida Town Council Agenda AGENDA ITEM REPORT

ITEM NO. 6.c.MEETING DATE: 12/05/2017

PREPARED BY: William F. Underwood, II

SUBJECT: Budget Amendment Fiscal Year 2018

1. BACKGROUND/HISTORY Problem Statement: The Town Council needs to amend the Fiscal Year 2017‐2018 Budget.

Problem Solution: Town Council amends the FY 2018, Capital Improvement Fund, Transportation Fund, and Sanitation Fund appropriations. At the November 7, 2017 meeting, the Council determined it is in the best interest of the Town for the transfer of $410,000 appropriation from the CIP to the Sanitation Fund for Hurricane Irma debris removal expenses. Additionally, the Town instructed the Town Manager to transfer the $890.073 in 5th Cent Fund Balance to the CIP for drainage improvements.

2. CURRENT ACTIVITY This office has prepared the budget resolution to transfer the funds from the CIP to the Sanitation Fund to provide additional funds for Debris Removal costs as a result of Hurricane Irma, and the transfer of funds from the Transportation Fund to the CIP for drainage improvements.

3. ATTACHMENTS Detail Appropriation Changes Resolution No. 2017‐84 4.FINANCIAL IMPACT N/A

5. RECOMMENDED ACTION Motion to approve Resolution No. 2017‐84.

ACCOUNT NO. DPT TITLE Title FY 2018

Adopted Change

FY 2018

Amended

305‐01‐33‐335‐33700‐0000 Local Government Unit Grant ‐ Physical Environment $0 $0305‐01‐36‐366‐36991‐0000 Contributions and Donation Private Sources $0 $0305‐01‐38‐381‐38100‐0000 Transfer from Fund Balance $830,000 $830,000305‐01‐38‐381‐38110‐0000 Contribution from General Fund $0 $0305‐01‐38‐381‐38111‐0000 Contributions from Transportation Fund $4,800,000 $4,800,000

Total Revenues $5,630,000 $0 $5,630,000


Adopted Change

FY 2018

Amended

305‐54‐60‐541‐56120‐0000 Capital Outlay Surveying Town Roads $200,000 $0 $200,000305‐54‐60‐541‐56130‐0000 Capital Outlay Road and Streets ‐new construction $5,100,000 ($300,000) $4,800,000305‐54‐60‐541‐56140‐0000 Capital Outlay Construct Town Roads ‐ "B" & "D" Road $110,000 ($10,000) $100,000305‐54‐60‐541‐56400‐0000 Capital Outlay Drainage $100,000 ($100,000) $0305‐54‐60‐541‐56500‐0000 Capital Outlay Trails $20,000 $0 $20,000305‐54‐60‐541‐56510‐0000 Capital Outlay Trails ‐ Town $0 $0 $0305‐54‐60‐541‐56540‐0000 Capital Outlay Land Acquisition $0 $0 $0305‐54‐60‐541‐59001‐0000 Non‐Operating Transfer to Fund Balance $0 $0 $0305‐54‐60‐541‐59101‐0000 Non‐Operating Transfer to Transportation Fund $100,000 $0 $100,000305‐54‐60‐541‐59405‐0000 Non‐Operating Transfer to Sanitation Fund $410,000 $410,000

Total Expenditures $5,630,000 $0 $5,630,000


Adopted Change

FY 2018

Amended

405-01-32-325-32520-0000 Sanitation Fund Solid Waste Assessments $368,516 $0 $368,516405-01-32-325-32522-0000 Sanitation Fund Discount Fees ($18,426) $0 ($18,426)405-01-34-343-34300-0000 Sanitation Fund SWA Recycling Income $5,000 $0 $5,000405-01-36-361-36110-0000 Sanitation Fund Interest $0 $0 $0405-01-38-381-38100-0000 Non‐Operating Transfer from Fund Balance $0 $0 $0405-01-38-381-38101-0000 Non‐Operating Transfer from Capital Improvement Fund $410,000 $410,000405-01-38-381-38110-0000 Non‐Operating Contribution from General Fund $100,165 $0 $100,165

Total Revenues $455,255 $410,000 $865,255


Adopted Change

FY 2018

Amended

405-70-53-534-53409-0000 Residential Collection Other Sanitation Service $0 $410,000 $410,000405-70-53-534-53440-0000 Residential Collection Solid Waste Contractor $438,092 $0 $438,092405-70-53-534-53480-0000 Residential Collection PBC Administration Fee - 1% $3,685 $0 $3,685405-70-53-534-54200-0000 Residential Collection Postage & Freight $1,000 $0 $1,000405-70-53-534-54960-0000 Residential Collection Legal Advertising $500 $0 $500405-70-53-534-59990-0000 Residential Collection Contingency $11,978 $0 $11,978

Total Expenditures $455,255 $410,000 $865,255

CAPITAL IMPROVEMENT FUND

APPROPRIATIONS

EXHIBIT A

REVENUES

APPROPRIATIONS

EXHIBIT A

SANITATION FUNDFiscal Year 2017‐18

REVENUES

ACCOUNT NO. DPT TITLE TitleFY 2018

Adopted Change

FY 2018

Amended

101.31.00.312.34100.0000 Sales, Use and Fuel 1st Local Option Fuel Tax (6c) $282,803 $0 $282,803101.31.00.312.34200.0000 Sales, Use and Fuel 2nd Local Option Fuel Tax (5c) $131,764 $0 $131,764101.31.00.381.38135.0000 Other Sources Transfer from CIP Fund $100,000 $100,000101.31.00.381.38100.0000 Other Sources Transfer from Fund Balance $0 $890,073 $890,073101.31.00.381.38110.0000 Other Sources Contribution from General Fund $0 $0 $0101.31.00.381.38410.0000 Other Sources Debt Proceeds $5,000,000 $0 $5,000,000

Total Revenues $5,514,567 $890,073 $6,404,640

ACCOUNT NO. DPT TITLE TitleFY 2018

Adopted Change

FY 2018

Amended

101.54.40.541.54670.0000 Operating Expense Traffic Control Signs‐6c $14,000 $0 $14,000101.54.40.541.54680.0000 Operating Expense Town Roads Maint.‐6c $391,667 $391,667101.50.40.541.54690.0000 Operating Expense Road Maintenance District‐6c $0 $0 $0101.54.40.541.56310.0000 Capital Outlay Road and Streets ‐new construction‐5c $0 $0 $0101.54.40.541.56312.0000 Capital Outlay Special Projects $0 $0 $0101.54.40.541.56320.0000 Capital Outlay Road and Streets ‐new construction‐6c $0 $0 $0101.54.40.541.57101.0000 Debt Service Principal $0 $0 $0101.54.40.541.57201.0000 Debt Service Interest $108,900 $0 $108,900101.54.40.541.57301.0000 Debt Service Other Debt Service Costs $200,000 $0 $200,000101.54.40.541.59305.0000 Non‐Operating Transfer to Capital Projects $4,800,000 $890,073 $5,690,073101.54.40.541.59935.0000 Non‐Operating Transfer to Fund Balance 5ct. $0 $0 $0101.54.40.541.59936.0000 Non‐Operating Transfer to Fund Balance 6ct. $0 $0 $0

Total Expenditures $5,514,567 890,073.00 $6,404,640


Adopted Change

FY 2018

Amended

305‐01‐33‐335‐33700‐0000 Local Government Unit Grant ‐ Physical Environment $0 $0305‐01‐36‐366‐36991‐0000 Contributions and Donation Private Sources $0 $0305‐01‐38‐381‐38100‐0000 Transfer from Fund Balance $420,000 $420,000305‐01‐38‐381‐38110‐0000 Contribution from General Fund $0 $0305‐01‐38‐381‐38111‐0000 Contributions from Transportation Fund $4,800,000 $890,073 $5,690,073

Total Revenues $5,220,000 $890,073 $6,110,073


Adopted Change

FY 2018

Amended

305‐54‐60‐541‐56120‐0000 Capital Outlay Surveying Town Roads $200,000 $200,000305‐54‐60‐541‐56130‐0000 Capital Outlay Road and Streets ‐new construction $4,800,000 $4,800,000305‐54‐60‐541‐56140‐0000 Capital Outlay Construct Town Roads ‐ "B" & "D" Road $100,000 $100,000305‐54‐60‐541‐56400‐0000 Capital Outlay Drainage $0 $890,073 $890,073305‐54‐60‐541‐56500‐0000 Capital Outlay Trails $20,000 $20,000305‐54‐60‐541‐56510‐0000 Capital Outlay Trails ‐ Town $0305‐54‐60‐541‐56540‐0000 Capital Outlay Land Acquisition $0305‐54‐60‐541‐59001‐0000 Non‐Operating Transfer to Fund Balance $0305‐54‐60‐541‐59101‐0000 Non‐Operating Transfer to Transportation Fund $100,000 $100,000305‐54‐60‐541‐59405‐0000 Non‐Operating Transfer to Sanitation Fund

$5,222,000 $890,073 $6,110,073

REVENUES

APPROPRIATIONS

CAPITAL IMPROVEMENT FUND

Fiscal Year 2017‐18

EXHIBIT ATRANSPORTATION FUND

Fiscal Year 2017‐18REVENUES

APPROPRIATIONS

TOWN OF LOXAHATCHEE GROVES

RESOLUTION NO. 2017-84

A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF LOXAHATCHEE GROVES, FLORIDA, ADOPTING A BUDGET AMENDMENT FOR THE TOWN’S BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2017 AND ENDING SEPTEMBER 30, 2018; PROVIDING FOR SEVERABILITY, CONFLICTS, AND AN EFFECTIVE DATE.

WHEREAS, pursuant to Section 166.241(4), Florida Statutes, the Town may amend its

adopted budget for the Fiscal Year beginning October 1, 2017 and ending September 30, 2018, at

any time within a fiscal year, and

WHEREAS, the Town Management has concluded a review of the budget and

expenditures during the Fiscal Year beginning October 1, 2017 and ending September 30, 2018,

and is recommending amendments to the Town’s budget as set forth in Exhibit “A” hereto.

NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE

TOWN OF LOXAHATCHEE GROVES, FLORIDA:

Section 1. Each "WHEREAS" clause set forth above is true and correct and herein

incorporated by this reference.

Section 2. The Town’s adopted budget for the Fiscal Year beginning October 1,

2017, and ending September 30, 2018, is hereby amended as set forth in Exhibit “A”, attached

hereto and expressly made a part hereof.

Section 3. If any clause, section, or other part of this Resolution shall be held by any

court of competent jurisdiction to be unconstitutional or invalid, such unconstitutional or invalid part

shall be considered as eliminated and shall in no way affect the validity of the remaining portions of

this Resolution.

Section 4. All resolutions or parts of resolutions in conflict herewith are hereby

repealed to the extent of such conflict.

Resolution No. 2017‐76

Page 2 of 3

Section 5. This Resolution shall become effective immediately upon its passage and adoption.

Council Member ______________offered foregoing resolution. Council Member

____________ seconded the motion, and upon being put to a vote, the vote was as follows:

Aye Nay Absent

DAVIS BROWNING, MAYOR □ □ □

RON JARRIEL, VICE MAYOR □ □ □

RYAN LIANG, COUNCIL MEMBER □ □ □

TODD MCLENDON, COUNCIL MEMBER □ □ □

DAVID DEMAROIS, COUNCIL MEMBER □ □ □

ADOPTED BY THE TOWN COUNCIL OF THE TOWN OF LOXAHATCHEE

GROVES, FLORIDA, THIS ___ DAY OF DECEMBER 2017.

TOWN OF LOXAHATCHEE GROVES, FLORIDA

____________________________________ ATTEST: Mayor David Browning _______________________________ ____________________________________ Virginia Walton, Town Clerk Vice-Mayor Ron Jarriel ____________________________________ Council Member Ryan Liang APPROVED AS TO LEGAL FORM: ____________________________________ Council Member Todd McLendon _________________________________ ____________________________________ Office of the Town Attorney Council Member David DeMarois

Resolution No. 2017‐76

Page 3 of 3

EXHIBIT "A" BUDGET AMENDMENTS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2017

AND ENDING ON SEPTEMBER 30, 2018

Exhibit "A"

Exhibit "A"

Town of Loxahatchee Groves, Florida Estimated Revenues

Fiscal Year 2017-2018

Transportation Fund

Acct Title Function Adopts

Subtotal

Subtotal

Sales, Use and Fuel Taxes 312

Other Sources 381

$414,567

$5,990,073

Fund Total $6,404,640

Exhibit "A"

Town of Loxahatchee Groves, Florida Estimated Appropriations


Transportation Fund

Title Function Adopted

Total Roads - LOGT $6,404,640


Subtotal Operating Expense 541 $405,667

Subtotal Capital Outlay 541 $0

Subtotal Debt Service 541 $308,900

Subtotal Non-Operating 541 $5,690,073

Exhibit "A"

Exhibit "A"



Capital Improvement Fund


Subtotal Intergovernmental 335 $0

Subtotal Miscellaneous 366 $0

Subtotal Other Sources 381 $6,110,073


Exhibit "A"



Capital Improvement Fund


Subtotal Capital Outlay 541 $6,110,073

Subtotal Non-Operating 541 $0 Total Community Improvements $6,110,073


Exhibit "A"

Exhibit "A"



Sanitation Fund


Subtotal Franchise Fees 325 $350,090

Subtotal Charge for Service 343 $5,000

Subtotal Miscellaneous 361 $0

Subtotal Other Sources 381 $510,165

Fund Total $865,255

Exhibit "A"



Sanitation Fund


Subtotal Operating Expense 534 $865,255 Total Residential Collection $865,255

Fund Total $865,255

Town of Loxahatchee Groves, Florida Town Council AGENDA ITEM REPORT AGENDA

ITEM NO. 10e DATE: 12/05/2017

PREPARED BY: William F. Underwood, Town Manager

SUBJECT: Business Tax Receipt Rate Classification Structure

1. BACKGROUND/HISTORY

Problem Statement: The Town Council requested a business tax receipt (BTR) program be incorporated into the Town of Loxahatchee Groves.

Problem Solution: Approve legislation creating business tax receipt system rate classification structure.

2. CURRENT ACTIVITY

At the July 18, 2017, Town Council meeting, the Council directed staff to begin the process of researching and implementing a business tax receipt for the Town prior to the next state legislative session. The Town Attorney and staff have prepared an ordinance to legislatively enable the Town to implement a business tax receipt system within the Town.

The Town Council approved Ordinance No. 2017-18 on final reading at their meeting on November 7, 2017.

Staff completed a review of the Palm Beach County and Village of Royal Palm Beach business tax values for Council consideration and is included as attached Exhibit A to Resolution No. 2017-22 entitled “Fee Schedule.

3. ATTACHMENTS

Ordinance No. 2017-22 Fee Schedule

4. FINANCIAL IMPACT

N/A at the present time

5. RECOMMENDED ACTION Motion to approve and adopt Ordinance No. 2017-22 on first reading

{00206988.1 1574-0702400}

ORDINANCE NO. 2017-22

AN ORDINANCE OF THE TOWN COUNCIL OF THE TOWN OF LOXAHATCHEE GROVES, FLORIDA, ESTABLISHING A RATE AND CLASSIFICATION STRUCTURE FOR LOCAL BUSINESS TAX RECEIPTS ISSUED BY THE TOWN OF LOXAHATCHEE GROVES; PROVIDING FOR CONFLICT; PROVIDING FOR SEVERABILITY, AND PROVIDING FOR AN EFFECTIVE DATE.

WHEREAS, on November 7, 2017, Ordinance No. 2017-18 was passed by the Town

Council of the Town of Loxahatchee Groves to authorize Local Business Tax Receipts;

WHEREAS, pursuant to Section 205.0315, the Town has reviewed the rate and

classification structure of adjacent local governments, and Royal Palm Beach has implemented its

rate structure pursuant to Section 205.0535, Florida Statutes, and therefore may be used by the

Town in implementing its rate structure;

WHEREAS, the Town Council finds the Rate and Classification Structure proposed in

Exhibit “A” hereto to be reasonable, and deems it in the best interest of the Town to adopt the

Rate and Classification Structure for Local Business Tax Receipts issued by the Town of

Loxahatchee Groves. NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE

TOWN OF LOXAHATCHEE GROVES, FLORIDA, THAT:

Section 1. That the foregoing “WHEREAS” clauses are confirmed and ratified as

being true and correct and are hereby made a specific part of this Ordinance.

Section 2. The Town Council hereby approves and adopts the Rate and Classification

Structure attached hereto as Exhibit “A” for Local Business Tax Receipts issued by the Town.

Section 3. All ordinances or parts of ordinances in conflict herewith are hereby repealed

to the extent of such conflict.

Section 4. If any clause, section, other part or application of this Ordinance is held by

any court of competent jurisdiction to be unconstitutional or invalid, in part or application, it shall not

affect the validity of the remaining portions or applications of this Ordinance.

Section 5. This Ordinance shall become effective immediately upon its passage and

adoption.

Ordinance No. 2017-22

{00206988.1 1574-0702400} 2

Council Member _____________ offered the foregoing Ordinance. Council

Member _____________ seconded the motion, and upon being put to a vote, the vote

was as follows:

Aye Nay Absent DAVIS BROWNING, MAYOR □ □ □

RON JARRIEL, VICE MAYOR □ □ □

RYAN LIANG, COUNCIL MEMBER □ □ □

TODD MCLENDON, COUNCIL MEMBER □ □ □

DAVID DEMAROIS, COUNCIL MEMBER □ □ □ ADOPTED BY THE TOWN COUNCIL OF THE TOWN OF LOXAHATCHEE

GROVES THIS _____ DAY OF DECEMBER, 2017.

ATTEST: TOWN OF LOXAHATCHEE GROVES, FLORIDA _______________________________ Virginia M. Walton, Town Clerk __________________________________ Mayor David Browning APPROVED AS TO LEGAL FORM: __________________________________ Vice Mayor Tom Goltzené ______________________________ __________________________________ Michael D. Cirullo, Jr., Town Attorney Council Member Ronald D. Jarriel __________________________________ Council Member Ryan Liang __________________________________ Council Member Todd McLendon

Town of Loxahatchee Groves

EFFECTIVE DATE:

CONTRACTOR FIELDS

General, Residential, Building Contractor 200.00

All Sub Conractor Fields 200.00

ENTERTAINMENT SERVICES

Adult Entertainment

Non-refundable Processing Fee 200.00

Annual License Fee 1,500.00

Amusement Parlors/Acrades 1000 sf. or under 100.00

1001 sf. -1001 sf. - 5000 sf. 150.00

over 5000 sf. and up 300.00

Athletic Club/Gym 300.00

Golf Course 400.00

Mini Golf 150.00

Motion Picture Theaters (movies) up to 300 seats 400.00

300 - 500 seats 500.00

over 500 seats 600.00

Night Clubs 400.00

Swimming Pools (public) 150.00

Tennis Courts 150.00

FINANCIAL

Bail/Bondsman 200.00

Banks 450.00

Brokerage House 300.00

Collection Agencies 150.00

Mortgage Companies 450.00

Savings & Loans 450.00

FOOD SERVICES

Caterers

Fixed base 100.00

mobile 100.00

Ice Cream Parlor/Soda Fountain/Wagon or Truck 100.00

Restaurants/Snack Bar (Take Out Only) 100.00

Restaurant/Snack Bar seating (1 -15) 100.00

seating (16-50) 250.00

seating (51-100) 400.00

seating over 100 550.00

Take Out with Drive Thru 400.00

GENERAL BUSINESS

Adult Congregate Living Facility 100.00

Advertising Agency 100.00

Auto/Boat Dealership up to 20 units 350.00

over 20 units 550.00

Auto Detailing 100.00

Auto Wash 100.00

EXHIBIT "A'


Bakery 100.00

Bicycle Shop 100.00

Bobcat Service 100.00

Butcher Shop 100.00

Certified Public Accountant 100.00

Child Care (Home) 100.00

Computer Services 100.00

Crematory 100.00

Detective Agency (Guard Service) 100.00

Dog & Pet Grooming 100.00

Dry Cleaners Service up to 5 employees 100.00

5 -10 employees add $5.00/per

over 10 employees add $10.00/per

Employment Agencies 100.00

Export/Import Company 100.00

Fence Erector 100.00

Fire Extenguisher Sales, Service 100.00

Fish/Poultry Market 100.00

Florist 100.00

Funeral Home 100.00

Gutters & Downspouts (residential Installation) 100.00

Hearing Aid Services 100.00

Home Inspection Services 100.00

Insurance Agency 100.00

Insurance Company 100.00

Interior Decorator 100.00

Janitorial Services 100.00

Lawn/Landscape Maintenance 100.00

Law Maintenance 100.00

Laundry-Laundromat 100.00

Messager Service 100.00

Misc. Specialty 100.00

Pet Shop 100.00

Photo Service Shop 100.00

Photographer 100.00

Piano Tuner 100.00

Plant Nursery 100.00

Portable Toilets 100.00

Pressure Cleaning 100.00

Real Estate Agency 100.00

Rental Equipment (all types - including trucks & trailers) 100.00

Rug Cleaners 100.00

Secondhand Clothing 100.00

Sign Painter (non-electric) 100.00

Swimming Pool Cleaning 100.00

Swimming Pool Fence Barrier (installation 100.00

Tackle Shop 100.00

Taller/Dressmaker 100.00

Title Company 100.00

Travel Bureaus 100.00

Tree Pruner 100.00

Trucking Company 100.00


hitlllimMllllinilll ll town based business tax receipt • FEE AMOUNT

Uniform/Towel/Diaper 100.00

Upholsterer 100.00

Vending Machine ... Fees applies to any business having over 3 vending machines add S25/per machine

The following coin operated machines are and shall be exempt from license hereunder in

accordance with Florida State Statutes:

a. Cigarette vending machines

b. Federal postage stamp machines

c. Parcel checking lockers

d. Toilets

Venetian/Vertical Blinds 100.00

Water Softening 100.00

Welding (Structural) 100.00

Welding (Non-Structural) 100.00

Window Cleaning 100.00

Window Tinting Services 100.00

HOME BUSINESS OFFICE 100.00

INSTITUTIONAL SERVICES

Convalescent or Nursing Home 500.00

Private Schools Day Care/Nursery/Kindergarten 1 -15 100.00

over IS 125.00

MANUFACTURING

Blueprinting Services (maps, plats, etc.) 100.00

Cabinet Shop 100.00

Card Writing, cutting, engraving 100.00

Concrete Ready Mix/Asphalt 100.00

Machine Shop 100.00

Manufacturing 1-4 employees 100.00

5 -10 employees add additional $50/per employee

over 10 employees add additional $10/per employee

Newspaper Publisher/weekly, monthly/daily 100.00

Photo Processing 100.00

Print Shop/Publishing 100.00

OFFICE/GENERAL

Professional Business Office Fee; includes one professional 100.00

each additional professional 100.00

Professional Includes: (Doctors (all fields medical, D.O., dentist, chiropractor, podiatrist),

Accountants/Bookeepers, Lawyers, Dentists, Draftsmen, Engineers, Architects, Pharmacists,

Veterinarians. Embalmers, Psvchologist. Hvonotist (medical ourooses). Real Estate Broker

OTHER

Decal 5.00

Delinquent Fee: 10% for the month of October plus an additional 5% penalty for each subsequent

month of delinquencv until paid - not to exceed 25% of annual business tax

Penalty Fee: doing bueinss without a business tax receipt - 25% of business tax receipt fee


BASED BUSINESS TAX RECEIPT CHARGES . FEE AMOUNT

Transfer Fee: 10% of annual license tax up to $25.00; minimum $3.00.

RENTAL

Hotel/Rooming/Boarding/Rental Complex 100.00

plus $5.00 per unit

REPAIRS

From Trucks (mobile) 100.00

Gun/Tack Repair 100.00

Shoe Repair 100.00

Shops (audio, TV, Electronics, applicances) 100.00

Watch 100.00

MERCHANT - RETAIL/WHOLESALE

Merchant all - First $1000 of inventory 100.00

every $1000 after 6.00

Notarized statement of Inventory (average monthly for 12 mth period) required to calculate fee

SERVICES

Barber Shop 100.00

Beauty Salons 100.00

Dancing Schools 100.00

Massage Salon 100.00

Musica Teacher (Crafts, Baton, Tutors) 100.00

Nail Salon 100.00

Tan Salon 100.00

SPECIALTY SERVICES

Auctions - Special Events 200.00

Auction/Permanent Business up to $1000 200.00

Auto Repairs Body Shop 200.00

Auto Service Station/Gas 200.00

Express Company/Parcel Delivery 200.00

Pawn Shop 400.00

Storage Warehouse (mini) 200.00

UNCLASSIFIED 100.00

UTILITY SERVICES

Electric Light & Power Company 450.00

Gas Company 450,00

Telephone Companies/Systems 450.00

Adopted;

Documents

T OWN O F LOXAHATCHEE GRO VES CE … · n Council HATCH COMM ER 4, 2 ... 305‐01‐38‐381‐38100‐0000 Transfer from Fund Balance ... 101.31.00.312.34100.0000 Sales, Use and