Code Index | Title: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17

Title 3: Revenue and Finance

3.01: Budget
3.02 Capital Improvement Projects
3.04: Admissions and Amusement Tax
3.08: Impact Fees
3.12: Purchases and Contracts

3.01 BUDGET - GENERALLY

a.    In accordance with Article V, Sections 4-15 of the Town charter, the Mayor’s proposed budget shall include the general fund, the open Capital Improvement Projects (CIP), the proposed CIP projects and  the water and sewer system enterprise fund. 

b.    The Mayor may reallocate up to a total of 5% of a Department’s appropriated budget to another Department without the prior approval of the Board of Commissioners. 

c.    Expenditures from each Department shall not exceed the Commissioners’ approved budget amount by more than 5%.  

d.    The Town Clerk and Treasurer shall regularly review budget expenditures and revenue and report any significant deficits or surpluses to the Board of Commissioners.  No less than quarter-annually, the Town Clerk shall report on the status of the Town budget.

 3.02  CAPITAL IMPROVEMENT PROJECTS

a.    Capital Improvement projects (CIP) are those projects having a projected budget in excess of $10,000 and typically span several years from planning to completion.

Chapter 3.04: ADMISSIONS AND AMUSEMENT TAX

3.04.010 Tax imposed—Rate.

1. Pursuant to the authorization of Section 4-102(b)(1) of the Tax-General Article of the Annotated Code of Maryland, as amended or recodified from time to time, a tax is imposed on the gross receipts derived from any admissions and amusement charge as defined in Section 4-101(b) of the Tax-General Article of the Annotated Code of Maryland, as amended or recodified from time to time, at the rate of five percent; except that gross receipts derived from charges for merchandise, refreshments or a service sold or served in connection with entertainment at a nightclub or a room in a hotel, restaurant, hall or other place where dancing privileges, music or other entertainment is provided shall be taxed at the rate of one-half of one percent.
      

2. Pursuant to the authorization of Section 4-102(b)(2) of the Tax-General Article of the Annotated Code of Maryland, as amended or recodified from time to time, an additional tax is imposed on reduced charges or free admissions as set forth in Section 4-105(f) of the Tax-General Article of the Annotated Code of Maryland, as amended or recodified from time to time. (Ord. 92-2 § 1: prior code Art. XIII, § D)

Chapter 3.08.010  IMPACT FEES

All new residential units are assessed a one time fee of one thousand two hundred dollars ($1,200.00) per residential unit payable upon application for a municipal zoning permit. The aforementioned fee will be utilized for the acquisition, development and rehabilitation of municipal roads, sidewalks, streets lights and corresponding electric service, park and recreational areas.

1. All impact fees will be committed to the general fund (CIP) capital improvement fund of which two hundred dollars ($200.00) from each impact fee paid will be committed to purchasing, installing, and upgrading a local emergency warning system.  (Ord. 07-03 § Ord. 03-05: Ord.00-05: Ord.96-15)

Chapter 3.12: PURCHASES AND CONTRACTS

3.12.010  PURPOSE

  A.   To provide for the fair and equitable treatment of all persons or firms involved in   purchases by the Town;

  B.   To assure that supplies, materials, equipment, construction of public improvements or contractual services are purchased efficiently, effectively and at the most favorable prices available to the Town;

  C.   To promote competition in contracting; and

  D.   To provide safeguards for maintaining a purchasing system of quality and integrity.

3.12.020 APPLICABILITY

Except as otherwise provided herein, the provisions of this chapter shall apply herein, the provisions of this chapter shall apply to all contracts and expenditures made by the Town from public funds, including funds in the general accounts, sewer enterprise account and water enterprise account.

3.12.030 EXPENDITURES UNDER $20,000

  A.  Expenditures involving less than $5,000 may be made by the Mayor, the Town Manager or the Town Clerk without the necessity for formal bids or formal approval by the Board of Commissioners provided the funds have been appropriated in the budget for the use intended.

  B.  Except as otherwise provided in section 3.12.040(B) expenditures involving $5,000 or more and less than $20,000 may be made by the Mayor, the Town Manager or the Town Clerk without the necessity for formal approval by the Board of Commissioners; provided, however, that at least three (3) written estimates shall be obtained for the particular expenditure and that the funds have been appropriated in the budget for the use intended.

  C.  In making any expenditures under the authority granted in this section, the acquisition of any item, set items, project or service shall not be divided in such a manner so as to avoid the cost limitations set forth in this section.

3.12.040 EXPENDITURES OVER $20,000

  A.  Except as otherwise provided in this section, expenditures involving $20,000 or more shall be made by written contract in accordance with the procedures set forth in section 3.12.050.

  B.  An expenditure involving $20,000 or more or an expenditure involving $5,000 or more and less than $20,000 (under section 3.12.030(B) may be made without a written estimate or written contract when the Town Manager determines, after a good faith review of available sources, that there is only one appropriate source for the required supplies, materials, equipment, construction of public improvements or contractual services.  A written statement for the basis of the determination that there is only one appropriate source shall be made by the Town Manager and submitted to the Mayor and Board of Commissioner.  The Town Manager shall conduct negotiations, as appropriate, as to price, delivery and terms.  Any such expenditure shall be approved by the Mayor and Board of Commissioners.

  C.  Where there exists a threat to public health, safety or welfare, the Mayor may authorize emergency expenditures for any supplies, materials, equipment, construction improvements or contractual services as may be required to address the threat without the necessity of a written contract or competitive bidding.  A written statement for the basis for the emergency and for the selection of a particular contractor or acquisition shall be included in the file with respect to the expenditure.  The Mayor or the Town Manager shall promptly notify the Board of Commissioners, in writing, of any emergency expenditure.  In the absence of the Mayor, the President of the Board of Commissioners may exercise the authority contained in this sub-section C.

  D.  The town may join with other units of government in cooperative purchasing plans when the best interests of the town would be served.  An expenditure involving $20,000 (under section 3.12.030(B)) may be made without competitive bidding where:

        1.  The supplier with whom the town intends to contract offers goods or services on the same terms and conditions as those provided to other state or local governments or their agencies and which have arrived at those terms and conditions through a competitive procurement procedure;

        2.  The town contracts directly with state or local governments or agencies thereof for goods or services when such goods or services were obtained through competitive procurement procedures;

        3.  The town contracts with a state or local government or agency thereof to provide or receive any work or services of the type the town or such other government or agency performs for its jurisdiction;

3.12.050 PROCEDURE FOR SEALED BIDS AND WRITTEN CONTRACTS

  A.  Except as otherwise provided in this chapter, all written contracts involving $20,000 or more shall be awarded by sealed bids, and the Town Manager shall advertise for all such sealed bids.

  B.  The specifications for such sealed bids shall be prepared under the direction of the Town Manager.  The town shall give notice of the request for bid proposals in a newspaper of general circulation in Emmitsburg for a minimum of four (4) weeks prior to the date set for the submission of bids.  The notice shall include a brief description of the item or items to be bid, the location where specifications may be obtained for the item or items to be bid, the location at which and the time and date on which sealed bids are to be submitted, and any bond or special conditions to which the item or items may be subject.  All sealed bids shall be directed to the Town Manager.

  C.  (1)  Upon the expiration of the time for submitting bids, an informal bid opening process shall be conducted by the Town Manager and the head of any department having a direct interest in the bid proposal.  Upon the opening of bids, the Town Manager and the head of the appropriate department shall review the sealed bids and make a preliminary determination as to whether the bids should be submitted to the Mayor and Board of Commissioners for review and decision or whether a request should be made to each bidder for a best and final offer.

        (2)  The Town Manager may seek from each bidder their best and final offer.  In making such request, no additional information may be provided to the bidders.  If a request for a best and final offer is made, such requests shall be presented to each and every bidder submitting a bid.

        (3)  Within ninety (90) days of the date set for the submission of the bids, the Town Manager shall, in his or her best judgment, either submit the bids (and, if applicable, all best and final offers) to the Mayor and Board of Commissioners for review and consideration or shall recommend that the request for bids be re-advertised.  If the Mayor and Board of Commissioners determine that the request for bids should be re-advertised, the same procedures set forth herein for the initial request shall be followed, and the original bids shall be resealed and retained until such time as a final contract is entered into or the project is abandoned.

         (4)  In all events, all bids submitted shall be and remain confidential until the Town Manager determines that they should be submitted to the Mayor and Board of Commissioners for review and consideration.  Until such time, neither the Town Manager, no the head of any department participating in the preliminary review of bids, nor any other employee, agent, officer or official of the town may divulge the content of any bid or any aspect of the bid to any person, board, group, committee, commission, or entity.

  D.  Upon a determination that the bids shall be submitted to the Mayor and Board of Commissioners, the formal opening and consideration of the bids shall be placed on the agenda of a public meeting of the Mayor and Board of Commissioners, and the Town Manager shall notify each person or entity submitting a bid of the date, time and location for that meeting.

  E.  After public review and consideration of the bids submitted, the Mayor and Board of Commissioners may accept or may reject any and all bids, or it may waive technical defects accept any bid which, in its judgment, is in the best interest of the town.  In accepting or rejecting a bid and in awarding written contracts based upon the bids, the town may consider various factors including, but not limited to , the bidder who offers the lowest responsible bid, the quality of the goods and work proposed, the time of delivery or completion, and the responsibility of bidders being considered.  The town shall have the absolute right to reject any or all bids and shall not be obligated to accept any bid, including the lowest bid.  It may also reject all bids and require the re-advertisement of bids.

  F.  Where the securing of sealed bids is impractical unreasonable or not advantageous to the town, the Town Manager may institute an alternate procurement method by utilizing the open market.  A written statement giving the basis for the determination that the securing of sealed bids is impractical, unreasonable or not advantageous to the town shall be submitted by the Town Manager to the Mayor and Board of Commissioners.  The written statement shall include at least three bona fide quotations or offers and a recommendation regarding the issue.  The Mayor and Board of Commissioners may accept or reject the recommendation and the quotations or offers which in its judgment are in the best interest of the town.

  G.  The town may, at any time and in its sole discretion, employ its own forces for the construction or reconstruction of public improvements without advertising for (or re-advertising for) or receiving bids.

3.12.060 CHANGE ORDERS

  A.  The utilization of change orders are discouraged.  Toward the end, specifications in a request for proposal (RFP) shall be as complete and accurate as possible, and pre-bid conferences are encouraged for complex or substantial projects.  Proposals from bidders shall be complete and thorough and shall address all specifications set forth in the RFP.  Notwithstanding the foregoing, change orders are occasionally required or deemed desirable where unforeseen circumstances arise or when the town seeks to add to the scope or parameters of the project.

  B.  In circumstances in which one or more change orders are required or are deemed advisable, the following procedures shall be as follows:

     (1)  The Supervisor, Department Head, Engineer, Project Manager, or Consultant having supervision over the project for which a change order is requested shall complete a change order request form, and shall provide documentation adequate and sufficient to support such request.  Such documentation shall include the nature and extent of the requested change, the reason for the requested change, the cost of such change (including whether a credit or add-on change), the additional time, if any, required to implement the change, the expected consequences if the change is not approved, and any other considerations deemed relevant to the requested change.  The change order request form and all documentation shall be submitted for review to the Town Manager or, in the absence of the Town Manager, to the Mayor.

     (2)  No change order shall be approved pursuant to this section unless such approval is deemed (A) necessary, desirable or appropriate for the completion or furtherance of the project, and (B) the funds which have been appropriated in the budget for the project are adequate to cover the expenditures required under the requested change order or orders.

     (3)  The Town Manager or, in the absence of the Town Manager, the Mayor may approve any change order or series of change orders for an individual project if the cost of and expenditures required for all such change orders, either individually or in the conglomerate, is less than ten percent of the original project cost.  Approval or denial of any requested change order shall be evidenced by the signature of the Town Manager or, in the absence of the Town Manager, the Mayor on the change order request form in a manner reflecting such approval or denial and the date thereof.

     (4)  Only the Board of Commissioners may approve a change order request for an individual project requiring expenditures of more than ten percent of the original project cost.  Only the Board of Commissioners may approve a change order for which the required expenditures, when added to prior change orders, equals more than ten percent of the original project cost.  For all such change order requests, the Town Manager shall submit to the Board of Commissioners the change order request form and all supporting documentation for review and consideration.  Approval or denial of any requested change order shall be evidenced by the signature of the President of the Board or, in the absence of the President, the Vice-President on the change order request form in a manner reflecting such approval or denial and the date thereof.

     (5)  No open-ended change order may be approved.

     (6)  No change order which is not approved in accordance with the provisions of this section shall be valid, and no liability for damages or costs under such change order shall be imposed upon the town, its Officers, Officials, Employees or Agents; provided, however, that the requirements of this section may be varied by a written contract approved by the majority vote of the Board of Commissioners and signed by the Mayor.

3.12.070 PROFESSIONAL SERVICES

The initial contractor for professional services, including legal, accounting, planning, engineering, architectural, and other general consulting services, shall be awarded and approved by the Board of Commissioners through either sealed competitive bids or competitive negotiation or through an evaluation of the proposals and qualifications of those under consideration for providing such services.  Once a person, firm or entity has been retained to provide such professional services on a regular basis, the Mayor, Town Manager and Town Staff may consult and engage with such provider to provide advice and other professional services until such time as the Board of Commissioners determine to terminate the services of the Professional Service Provider.

3.12.080 SIGNING OF CONTRACTS

  A.  Before any contract is approved by the Board of Commissioners and executed by the Mayor, the contract shall be reviewed, approved and signed by the Town Manager for technical sufficiency, by the Town Clerk for financial sufficiency, and, if appropriate, by the Town Attorney for legal sufficiency.

  B.  All written contracts shall be signed by the Mayor and attested by the Town Manager or Town Clerk and may be protected by such bonds, penalties and conditions as the Mayor and Board of Commissioners may require.

  C.  Except as may otherwise be provided herein, no elected or appointed Official, Department Head, or Employee is authorized to enter into any contract for non-budgeted items for the town without the approval of the Mayor and Board of Commissioners, and the town shall not be liable on any such contract.

3.04: Admissions and Amusement Tax
3.08: Impact Fees

Code Index | Title: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17