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Sec. 1. Fiscal year.
The fiscal year of the city shall commence on the first day of July each year.
Sec. 2. Council to provide for tax system; use of county services.
The council may by ordinance provide a system for the assessment, levy and collection
of all city taxes, not inconsistent with the provisions of this charter; provided,
however, the council shall have power to avail itself of any law of this state, now or
hereafter in force, and comply with the requirements thereof whereby assessments may be
made by the assessor of the county in which the city is situated and taxes collected by
the tax collector of said county for and in behalf of the city.
Sec. 3. Submission of estimates to council; scope of city manager’s estimate.
On or before the second regular council meeting in May of each year, or on such date in
each year as shall be fixed by the council, the city manager shall prepare and submit in
writing to the council the estimates of each department and his own personal report and
recommendations and estimate as to the probable expenditures of the city for the next
ensuing fiscal year, stating the amount in detail required to meet all expenditures
necessary for city purposes, including interest and sinking funds, and outstanding
indebtedness, if there be any; also an estimate of the amount of income expected from all
sources in each department, and the probable amount required to be raised by taxation to
cover such expenditures, interest and sinking funds.
Sec. 4. Preparation and tentative adoption of a budget; publication of budget and
notice of meeting to fix tax levies.
The council shall meet annually prior to fixing the tax levy and make a budget of the
estimated amounts required to pay the expenses of conducting the business of the city for
the ensuing fiscal year. The budget shall be prepared in such detail as provided by law
and, together with a notice that the council will meet for the purpose of making tax
levies, in accordance with said budget, at the time and place set out in said notice,
shall be published in the official newspaper of the city once a week for at least two (2)
consecutive weeks following the tentative adoption of such budget.
Sec. 5. Public hearing and adoption of budget.
The council shall, at the first regular meeting in June and at the time and place
designated in such notice, hold a public hearing at which any taxpayer may appear and be
heard in favor of or against any proposed expenditure or tax levy. When such hearings
shall have been concluded, the council shall finally determine and adopt estimates of
proposed expenditures for the various purposes as set forth in the published proposal and
such adopted estimates will constitute the budget for the next fiscal year.
(a) After the conclusion of such public hearing, the council may insert new items or
may increase or decrease the items of the budget. The council may not vary the titles,
descriptions or conditions of administration specified in the budget. Before inserting any
additional item or increasing any item of appropriation, it must cause to be published a
notice at least once in the official newspaper of the city, setting forth the nature of
the proposed increases and fixing a place and time, not less than five (5) days after
publication, at which time the council will hold a public hearing thereon.
Sec. 6. Exceeding adopted budget.
Nothing in this article shall be construed to limit the power of the council to appear
before the state tax commission or any other duly authorized state body for the purpose of
requesting authorization to exceed the adopted budget for emergency or unanticipated
municipal expenditures.
Sec. 7. Adoption of ordinance fixing tax rate.
On the day set for making tax levies, but not later than the third Monday in August,
the council shall meet and adopt an ordinance levying upon the assessed valuation of the
property within the city, subject to the provisions of this charter, a rate of taxation
upon each one hundred dollars ($100.00) of valuation, sufficient to raise the amounts
estimated to be required in the annual budget, less the amounts estimated to be received
from fines, licenses and other sources of revenue.
Sec. 8. Additional taxes for special purposes.
The council shall have the power to levy and collect taxes in addition to the taxes
herein authorized to be levied and collected, sufficient to pay the interest and maintain
the sinking fund of the bonded indebtedness of the city and an additional amount deemed to
be advisable and necessary for any public or municipal purposes.
Sec. 9. Transaction privilege tax.
The council shall have the power to levy a transaction privilege tax provided that no
such tax levy computed or measured on the gross receipts, gross income or gross proceeds
of sales of the taxpayer without deduction for cost of goods, or property or services sold
or other costs shall be levied at a rate in excess of one percent of such gross receipts,
gross income or gross proceeds of any such taxpayer unless such rate is approved by a
majority of the qualified electors of the city, voting on the question whether such a rate
should be approved at a general or special election wherein such question has been
submitted.
Sec. 10. Tax exempt property.
All the property within the city shall be subject to taxation, except that property
which is exempt from taxes under the laws of the United States and the laws of this state.
Sec. 11. Transfer of appropriations.
The city manager, subject to the approval of the council, may at any time transfer any
unencumbered appropriation balance or portion thereof between general classifications of
expenditures within an office, department or agency. At the request of the city manager,
the council may transfer any unencumbered appropriation balance or portion thereof from
one office, department or agency to another.
Sec. 12. Claims or demands against the city.
The council shall prescribe by ordinance the manner and limitations of time in which
claims or demands against the city shall be presented, audited and paid.
Sec. 13. Transfer of sums from any funds to principal and interest funds.
Whenever there shall not be sufficient moneys, in any of the interest or principal
reduction funds for bonded indebtedness of the city to pay the interest or any principal
payment on such bonded indebtedness when due, the council shall direct the transfer from
the general or any other fund having moneys therein, except private contributions or
endowment funds in the possession or control of the city, to such interest or principal
funds the necessary amounts of money to pay the interest or principal payment due on said
bonded indebtedness, and the amount so transferred shall be returned to the respective
funds from which such transfer was made whenever sufficient moneys shall accrue in said
bonded indebtedness funds.
Sec. 14. Independent annual audit.
Prior to the end of each fiscal year the council shall designate certified public
accountants who, as of the end of the fiscal year, shall make an independent audit of city
government and shall submit their report to the council and to the city manager. All such
audit reports shall be a matter of public record. Such accountants shall have no personal
interest, direct or indirect, in the fiscal affairs of the city government or of any of
its officers. They shall not maintain any accounts or records of the city business, but,
within specifications approved by the council, shall post-audit the books and documents
kept by the city and any separate or subordinate accounts kept by any other office,
department or agency of the city government.
Sec. 15. Investment of funds.
The council shall have the authority to invest all funds available at the highest
available interest rate, assuring that all moneys are fully secured.
Sec. 16. Capital improvements excluded from expenditure limitations.
The City of Scottsdale may accumulate and expend local revenues for the purpose of
purchasing land, buildings or improvements or constructing buildings or improvements as
funds excluded from expenditure limitations pursuant to article IX, section 20(3)(d)(viii)
Arizona Constitution.