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2006-07-26 CC Budget Agenda PacketTO: City Council FROM: Tina L. Lannes DATE: July 26, 2006 RE: Budget Summary Attached is the staff recommended 2007 Budget for the City of Albertville. The budget is a conservative proposal and staff has also identified a number of items that the council may want to include or increase above and beyond what has been included. In the past, the council has budgeted less than was necessary for some things such as liability insurance to artificially lower the levy and then plan on using some general fund reserves. We recommend budgeting the actual amount and if the council decides to have a lower levy, we simply document the plan for a general fund reserve contribution. General Liability Insurance In 2006, general liability insurance was under budgeted by $40,000 with proceeds ultimately coining from reserves to reduce the levy. The 2007 budget reflects the actual amount. New City Hall — Operations and Maintenance The new city hall will require increased operational costs which are reflected in the budget. The approximate net effect is $25,800. Fire Relief Pension The fire relief association has requested an increase from $1,500 to $2,300 per year of service over a 3 year period. That is a $267 per year of service increase annually. The current budget reflects an additional $50 per year of service increase bringing them to $1,550 per year of service for 2007, a budget increase of $15,000. Seal Coating In 2006, the City budgeted $25,000 for Seal Coating and $31,050 has been budgeted for 2007. Although this is a 25% increase, this amount could easily be increased to $50,000 to cover increases on oil products and related costs. Engineering, which was previously included in this budget, is now a separate line item adding an additional 15% to the project. Bituminous Street Overlay $125,000 was budgeted in 2006 and the actual amount spent will be $135,000. $156,250 (25% increase) is proposed for 2007. With the significant increase in the cost of oil products, this amount could easily be increased another $50,000 to $100,000. Engineering, which was MAPublic Data\Finance\Budgets\20071,budget summ.doc . previously included in this budget, is now a separate line item adding an additional 15% to the project. Street Lighting With new development comes additional street lights and electric costs. In 2006, $48,000 was budgeted and in 2007 the budget has been increased to $55,000. Council Salary Increase Staff projected a 44.5% increase in Council Salaries from $14,700 to $21,250. The rates projected are $470 per month for the Mayor and $325 per month for council members. Although this is a significant percent increase, Council salaries have not been increased in some time. With this increase the total annual net effect is $7,052. Employee Salary Increases The 2007 budget reflects a 3.5% Cost of Living Allowance (COLA) increase. The Federal Reserve Bank Consumer Price Index and Inflation rate currently is 4% through June 2006. The projected rate of inflation for calendar year 2006 is expected to be at 4%. Fire Code Inspector/Fire Administrator The Fire Department is requesting a full time staff member for fire administration and fire code enforcement/inspections. This request is for $50,000. Public Works/Wastewater 40 With the increase in the number ofresidents, businesses, road miles, plant expansions and related maintenance, there is the need for one additional full time employee to be shared between Public Works and Wastewater (est. $40,000 total costs). We have been fortunate to have used part time individuals in the past; however, the City really needs to have long term trained employees to efficiently complete many of the job duties. Part time employees come and go. Some jobs such as water and wastewater require certification and safety training. Part time employees continue to be fine for mowing and some snowplowing. City Hall Administration is requesting the current job share position (two permanent part-time employees) be converted into one full time position. The estimated cost to the general fund is $20,000. This position is shared 50-50 with utilities. The front office position requires someone to follow through on a daily basis. The conversion would increase consistency and efficiency while continuing to provide the staffing for the additional duties needed in the office. Other items for consideration but are not in the current preliminary budget for 2007: Engineering - $40,000 1/3 Time Ordinance Enforcement Employee - $25,000 I-94 Funding - $100,000, but more is recommended Main Street lighting CSAH 19 North - $1,000,000 CSAH 19 South - $1,000,000 40 Increase of the city's cost of Insurance (2007 budget using 2006 actual) M:\Public Data\Finance\Budgets\2007\budget summ.doc n] TO: City Council FROM: Tina L. Lannes DATE: July 26, 2006 RE: Budget Calendar August 1, 2006 City Council Workshop Budget Preparation — General Overview of information related to the budget session 1 August 9, 2006 City Council Workshop Budget Preparation — General Overview of information related to the budget session 2 August 20, 2006 Last Day for Auditor Office to provide Truth -in -Taxation hearing dates September 5, 2006 Council adopts proposed budget and tax levy by resolution and sets initial and continuation dates for Truth -in -Taxation hearings September 15, 2006 City must certify proposed tax levy and initial and continuation dates for Truth -in -Taxation hearings Nov. 29 — Dec 20 Truth -in -Taxation hearings December 5, 2006 Council adopts final budget and adopts final tax levy to certify to the county auditor (no later than December 18, 2006) December 22, 2006 Certify final property tax levy to county auditor M:\Public Data\Finance\Budgets\2007\budget cal.doc • Request for Council Action The Albertville Fire Department is requesting an increase to the Fireman's relief. We would like to increase the current amount set at $1500.00 to $2300.00 per year of service. A review of the neighboring departments showed that this increase would still leave Albertville's department below the average. It is our understanding that the current relief is funded to nearly 100% of its obligation as defined by the state of Minnesota. The calculations would have to be done, but we feel that the city's contribution to maintain 100% obligation for the increase would be minimal taking into paccount the State's contribution ($52000.00 for 2005). It is the goal of the Fireman's Relief Association to align the department's relief with that of like departments. To accomplish this Relief Association would like to present a 3 year plan. This plan is intended for informational purposes only and requires no action of the council. • • • • General 31010 32100 32110 32120 32150 32210 32240 33405 33406 33422 33620 34000 34101 34001 34050 34103 05 06 07 lbertville 61 2007 BUDGET SUMMARY COMPARISON (draft) GENERALFUND 2007 Proposed Fund Revenue: 2006 Budget Budget Difference % Inc/Dec Current Ad Valorem Taxes 1.735,899 2,000,558 $264,659 15.2% Business Licenses & Permits 27,000 28,000 $1,000 3.7% Liquor Licenses 20,000 22,000 $2,000 10.0% 3.2 Liquor Licenses 440 200 -$240 -54.5% Sign Permits 4,000 4,000 $0 0.0% Building Permits 500,000 450,000 -$50,000 -10.0% Animal Licenses 500 700 $200 40.0% Police Aid 14,000 17,000 $3,000 21.4% Fire Aid 50,000 55,000 $5,000 10.0% Other State Aid Grants 150 500 $350 County Grants & Aids 10,000 10,000 $0 0.0% Charges for Services 8,000 8,000 $0 0.0% LeasePayments- CityProperty 5,000 27,700 $22,700 454.0% Administration fees 245,428 281,324 $35,896 14.6% Developer Fees 3 % 150,000 125,000 -$25,000 -16.7% Zoning & Subdivision Fees 15,000 15,000 $0 Plan Check Fee 100,000 $100,000 100.0% Sale of Maps 300 300 $0 PID/Legal Description Requests 1,500 1,500 $0 0.0% Title Searches 1,500 1,500 $0 0.0% Fire Protection Contract Charges 60,500 93,226 $32,726 54.1 Park Rental Fees 2,000 2,000 $0 0.0% Other Revenues 10,000 10,000 $0 Fines & Forfeits 100 200 $100 100.0 % Interest Earnings 75,000 75,000 $0 0.0% Reserves 21,545 20,000 -$1,545 Total Revenues 2,957,862 3,348,708 390,846 3.7% 2007 Proposed General Fund Department Expenditures: 2006 Budget Budget Difference % Inc/Dec 41100 Council 38,625 45,701 $7,076 18.3% 41300 Administrator 119,176 125,488 $6,312 5.3% 41400 City Clerk 128,327 137,480 $9,154 7.1 % 41440 Elections 5,000 6,000 $1,000 20.0% 41500 Finance 90,250 94,582 $4,333 4.8% 41550 City Assessor 35,000 35,000 $0 0.0% 41600 City Attorney 31,500 32,760 $1,260 4.0% 41700 City Engineer 41,200 42,500 $1,300 3.2% 41800 Economic Development 10,500 9,700 -$800 -7.6% 41910 Planning & Zoning 34,084 34,084 $0 0.0% 41940 City Hall 198,304 264,591 $66,287 33.4% 42000 Fire Department 348,127 443,282 $95,155 27.3% 42110 jPolice 440,000 453,200 $13,200 3.0% 42400 Building Inspection 444,940 488,681 $43,741 9.8% 42700 Animal Control 3,500 3,500 $0 0.0% 43100 Public Works - Streets 395,271 476,741 $81,471 20.6% 43160 Street Lighting 48,000 55,000 $7,000 14.6% 43200 Recycling 40,000 45,000 $5,000 12.5% 45000 Culture & Recreation 24 2501 26,250 $2,000 8.2% 45100 Parks & Recreation 181,809 204,168 $22,360 12.3% 1-94 100,000 1 100,000 $0 0.0% 49300 ICapital Reserves 200,0001 225,000 $25,000 12.5% Total Expenditures 2,957,862 3,348,708 390,848 6.4% Page 1 I* 10 Levy General Fund & EDA Total Tax Levy Bonds 96 Bonds 99 Bonds 03 PF Lease Rev GO Improvement Bond 03 City Hall 05 PW Facility 04 Total Debt Service Levy Total Levy 2006 2007 1,735,899 2,000,558 1,735,899 2,000,558 264,659 11,200 11,200 42,170 41,003 59,501 64,181 81,497 79,262 165,313 165,313 359,681 360,959 $1,278.50 2,095,580 2,361,517 $265,937.32 Page 2 Annual Levy Payable 2006 est. I Pa able 2007 est. Increase Levy $2,095,550 $2,361,517 $265,967 0.3024 0.3098 Impact on $200,000 home $605 $620 $15 2.45% Impact on $300,000 home $907 $929 $22 2.45% Impact on $400,000 home $1,210 $1,239 $30 2.45% Doesn't include Homestead Credit due to that is based on individual values Doesn't include increase in market value • • N C) C) IN IV C:) C:) -06 IV C) C) Cn I -69 b9 cn O U7 O C n O C37 O CJ7 O O O O (=) O O O O O O O O C) O O C:) C) C) O O C:) CD C) C) CD CD O O O CD O CD O O O C:) C) C) (=:) C:) C:) C) CD C:) EG9 C) CD CD CD CD CD CD CD CD C) CD C) C) C) C) C) CD C) CD ■ a a m a -0 o CD cn CD `D I Co 0 �. U) �. 0 CD cn CD 0) 0- • �m :�m • N CA) _P16 (JI M O O O O O O O O O O O O O O O O O O O O O 0 0 0 0 0 0 Residential ic Apartm en t Farm c� a c� Other c� C/I n Total `D y O 0 .p D D ' N _ cCD O S. 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O _O O O O _W O _O O O O _W O O _O O O O U1 O O O O Q CQ CD O W cr cm CD O C PL CD i CL vo co CD cm CD .--1- O Can Q CLZ CD OT VJ :,3 • • CITY OF ALBERTVILLE COUNTY OF WRIGHT STATE OF MINNESOTA ORDINANCE NO.2005- AN ORDINANCE MODIFYING CITY CODE SECTIONS 9-1-2-1, 9-1-2-2, 9-5-4 AND 10-1-3. THE CITY COUNCIL OF THE CITY OF ALBERTVILLE ORDAINS AS FOLLOWS: Section 1. Intent. It is the intent of this Ordinance to amend the City of Albertville City Code to reflect the increasing costs for the City associated with providing water access, sanitary sewer access, connection charges and inspecting improvements for new residential developments. Section 2. 9-1-2-1 Water Trunk Access Charge: The City hereby modifies Albertville City Code Section 9-1-2-1 Paragraph D to read as follows: D. Amount Of Charge: The municipal water trunk access charge shall be one thousand four . hundred dollars ($1,400.00) per gross acre of land which is subdivided or connected to the water system. Section 3. 9-1-2-2 Sanitary Sewer Trunk Access Charge: The City hereby modifies Albertville City Code Section 9-1-2-2 Paragraph D to read as follows: D. Amount Of Charge: The sanitary sewer trunk access charge shall be one thousand six hundred dollars ($1,600.00) per gross acre of land which is subdivided or connected to the sewer system. Section 4. 9-5-4 Storm Sewer Trunk Access Charge: The City hereby modifies Albertville City Code Section 9-5-4 Paragraph B to read as follows: B. Charge Established: No person shall, directly or indirectly, discharge, drain, runoff, place or deposit, or permit the discharging, draining, running off, placing or depositing of storm or surface waters from his parcel of land on which new construction is to be erected into the municipal storm sewer system, including mains, holding areas and ponds, and other appurtenances and related facilities used for the collection and disposal of storm water or surface water, without first paying a storm water utility connection charge (the short title of such connection charge shall be "SWOON") at the time the building permit is issued. The amount of the SWCON shall, for each parcel of land subject thereto, be calculated as follows: • • • 1. Single Family Residential new construction: $500.00 per unit. 2. Multiple Family Residential new construction: $400.00 per unit. 3. All other properties new construction: $1,500.00 per gross acre. Section 5. 10-1-3 Improvements or Escrow for New Residential Construction: The City hereby modifies Albertville City Code Section 10-1-3 Paragraph E to read as follows: E. Fee Amounts: 1. Fees are as follows: Escrow fees: Fee per tree $250.00 Fee for sod $2,500.00 Fee for administration of escrow $100.00 Additional fees on building permit or as assigned: Review fee, engineer does survey $275.00 Review fee, engineer reviews survey $150.00 Second review as built survey review $100.00 Reinspection fee $50.00 Resurvey fee $200.00 Landscape reinspection fee $25.00 2. Fees to be escrowed are fees for sod, trees and administration of escrow. 3. Compliance fees and reinspection fees are due with the permit. *** Any fees that exceed the cost covered by the initial building permit fee shall be paid before issuance of the certificate of occupany.**** Section 6. 4-1-6: Liquor License Fees: The City hereby modifies Albertville City Code Section 4-1-6 Paragraph A to read as follows: A. Fees Established: The annual fees for liquor licenses shall be as follows: 1. Intoxicating liquor on sale license: Three thousand three hundred dollars ($3,300.00). 2 2. Temporary intoxicating liquor on sale license: Two hundred twenty dollars ($220.00) per day. 3. 3.2 percent malt liquor on sale license: One hundred dollars ($100.00). 4. Temporary 3.2 percent malt liquor on sale license: Ten dollars ($10.00) per day. 5. Special Sunday intoxicating liquor on sale license: Two hundred twenty dollars ($220.00). 6. Intoxicating liquor off sale license: Two hundred twenty dollars ($220.00) if the license holder does not have a concurrent on sale intoxicating liquor license; no additional fee for an intoxicating liquor off sale license if the license holder has a concurrent on sale intoxicating liquor license. 7. 3.2 percent malt liquor off sale license: One hundred dollars ($100.00). 8. On sale wine license: One hundred ten dollars ($110.00). Section 7. 11-2-7: Fees, Charges and Expenses. The City hereby modifies Albertville City Code Section 11-2-7 Paragraph A.5. to read as follows: 5. Park dedication fees in lieu of land: 40 Residential Development $3,000 per residential unit (see subsection 11-7-8-2B of this Title) Commercial development $7,500 per acre subdivided (see subsection 11-7-8-2C of this title) Industrial development $2,500 per acre subdivided (see subsection 11-7-8-2C of this title) Section 8. 11-2-7: Fees, Charges and Expenses. The City hereby modifies Albertville City Code Section 11-2-7 Paragraph A.7. to read as follows: 7. Administrative fee: Prior to the release of a final plat, the applicant shall pay an administrative fee equal to three and one -quarter percent (3.25%) of the cost of all municipal improvements installed in or on the plat as required by this title. Municipal improvements shall include streets, curb, gutter, sidewalk, sanitary sewer, storm sewer, water main, storm water ponding and other such items which will be dedicated to the city after their installation. This administrative fee shall be in addition to out of pocket costs incurred by the city such as engineering, planning and attorney fees. The city may, from time to time by resolution, change the amount of the administrative fee set out herein. Section 9. 10-2-3: PERMITS AND FEES. The City hereby modifies Albertville City Code Section 10-2-3 Paragraphs B.9., B.12., B.13., and B.14 to read as follows: 9. Mechanical (new residence) $150.00 12. Fireplace (existing residence) $25.00 13. Plumbing (existing residence) $25.00 14. Mechanical (existing residence) $25.00 Section 10. Separability. It is hereby declared to be the intention that the several provisions of this ordinance are separable in accordance with the following: if any court of competent jurisdiction shall adjudge any provision of this ordinance to be invalid, such judgment shall not affect any other provisions of this ordinance not specifically included in said judgment. 0 Section 11. Effective Date. This ordinance shall take effect January 1, 2006. PASSED by the City Council of the City of Albertville this 5th day of December, 2005. CITY OF ALBERTVILLE Don Peterson, Mayor Bridget Miller, City Clerk CITY OF ALBERTVILLE COUNTY OF WRIGHT STATE OF MINNESOTA RESOLUTION NO. RESOLUTION SETTING FEES AND MISCELLANEOUS ITEMS WHEREAS the Albertville City Council sets the following fees by resolution, effective upon the date of passage of this resolution: Item Fee for special council meeting Returned check fee Special Assessment Deferment Income level Liquor & wine licenses On -sale liquor license Temporary On -sale liquor 3.2% Malt Liquor on -sale Off -sale liquor license Special Sunday license liquor sales On -sale wine license Clubs, 3.2% malt liquor license Off -sale Non -Intoxicating license Coin -operated amusement device license fee Bingo license Garbage hauling license fee Rental of Lion's Park Shelter, per day (Residents) Shelter, per day (Non-residents) Ball field by Softball Leagues Softball Tournament (three days) Fee Amount(s) $150 $20 + bank fees Federal Poverty Level $3,300 $220/day $100 $220 $220 $110 $10/day $100 $35 per device (state statute $15 per device and $15.00 for location) $25 per year $150 $150 plus $100 damage deposit $250 plus $100 damage deposit $75 per team per season $400 0 (Research cost for lights maybe charge $25/team for fee increase) Copies $0.25 per copy Fax $3 — I st page $.25 per page thereafter Fence permit fee $25 (check Ordinance 2004-22 states $25) Comprehensive plan $100 Comprehensive park plan $75 Ordinance Book $300 Standard detail plates $25 Recycling bin (replacement) $10 Special assessment search $20 per property Massage enterprise license & $300 per enterprise investigation fees Massage therapist individual license fee $50 per therapist Cable system franchise application fee $500 plus City expenses Open burning nuisance abatement fee $200 Dog license fee $10 annually Dog tag replacement fee $5 Dog Kennel Permit $50 annually Dog impoundment & 1st impoundment $50 Plus Boarding Fees redemption fees 2nd impoundment $100 Plus Boarding Fees (in addition, all Subsequent impoundments $200 Plus Boarding Fees impoundment, transport and boarding fees incurred by • the City must be paid) 2 Albertville, Minnesota Fee References Page • • • Water Rates (bimonthly): Joint Powers portion Safe Water Test fee Safe Water Test fee Base Supply Fee 0-6,667 gallons 6,668-13,335 gallons 13,336-23,335 gallons 23,336-33,335 gallons Over 33,336 gallons $.88 flat fee $1.06 flat fee effective 7/l/06 $6.50 $2.05 per 1,000 gal. $2.11 per 1,000 gal. over 6,667 $2.17 per 1,000 gal. over 13,335 $2.22 per 1,000 gal. over 23,335 $2.27 per 1,000 gal over 33,335 City of Albertville portion — hold off on rate change until after study has been completed 0-6,667 gallons 6,668-13,335 gallons 13,336-23,335 gallons Over 23,336 $4.33 minimum bill $4.46 2007 Minimum Bill 3% $.67 per 1,000 gal. over 6,667 $.69 2007 per 1000 over 6667 3% $.72 per 1,000 gal. over 13,335 $.75 2007 per 1000 over 13,335 3% $.77 per 1,000 gal. over 23,335 $.80 2007 per 1000 over 23,335 3% Sewer Rates (bimonthly) - hold off on rate change until after study has been completed 0-10,000 gallons $29.72 minimum bill $30.62 minimum bill 2007 3% Over 10,000 gallons $3.34 per 1,000 gal. over 10,000 $3.44 per 1000 gal over 10,000 3% Storm Water rates (bimonthly) Consider plan for rate increase Storm Water 1 Residential Storm Water 2 Residential Storm Water 3 Residential Non-residential impervious 0-5% Non-residential impervious 6-35% Non-residential impervious 36-65% Non-residential impervious 66-100% Water meter test fee Water shut-off fee Water turn -on fee $2.84 flat fee $3.94 flat fee $7.09 flat fee $4.46 per acre $8.40 per acre $11.81 per acre $21.26 per acre $50 $35 $35 3 Albertville, Minnesota Fee References Page Sewer tap fee 1$250 Private sewage disposal system permit fee $100 Private sewage disposal system inspection fee $100 Rental unit license and inspection fees Single family detached residential $100 Single family attached residential $50 per building + $50 per unit Apartment Buildings $150 per building + $10 per unit Building maintenance and occupancy appeal fee $100 plus City expenses Business sign permit fee Per building permit fee schedule Advertising Device (Billboard) permit fee $250 per sign face Advertising Device (Billboard) annual renewal fee $250 per sign face Temporary sign permit fee $50 Swimming pool permit fee Per building permit fee schedule Temporary outdoor seasonal sales permit fee $50 Administrative fees/Penalty $200 Weed Elimination Equipment cost plus man hours (minimum of $75.00 per hour) Mowing Equipment cost plus man hours (minimum of $75.00 per hour) Plowing Equipment cost plus man hours (minimum of $75.00 per hour) Car Fires/Accidents (Non -Residents) $500 first hour (Freeway) $200 per hour thereafter Maps 2' x 3' $2 Maps 2' x 3' Color $5 Maps 11" x 17" $2 4 Albertville, Minnesota Fee References Page Maps 11" x 17' Color $5 • Pop $.50 per can PID/Legal Description $10 per property Zoning Request (Lot size, permitted use, etc) $25/per property Lot Survey Copy (no permit pulled) $1 Real Estate Annual Fee (includes Parade of homes) $50/year False Alarms 1 st and 2"d Free of charge 3`d $300 4th $400 5th $500 6th $600 7th $700 8th $800 9th $900 loth $1,000 etc. Developer Fees 4% 0 Softball fees for lights Adopted this 19" day of December, 2005 by the City Council of the City of Albertville Don Peterson, Mayor Bridget Miller, City Clerk 5 Albertville, Minnesota Fee References Page 2004 2004 FD Budget 274,655.00 2003 Fire Aid 32,315.00 242,340.00 Otsego 541,567.00 0.097430106 26,759.67 St. Michael 499,291.00 0.089824482 24,670.74 Albertville 4,517,660.00 0.812745412 223,224.59 Total 5,558,518.00 1M 274,65500 2005 2005 FD Budget 312,645.00 2004 Fire Aid 40,000.00 272,645.00 Otsego 693,732.00 0.100506129 31,422.74 St. Michael 531,873.00 0.077056409 24,091.30 Albertville 5,676,780.00 0.822437462 257,130.96 Total 6,902,385.00 1.00 312,645.00 zuub tsuaaet ana Tire uistnct values 2006 FD Budget 348,127.47 2005 Fire Aid 45651.00 li Depreciation 42:369.44 344,845.91 Otsego 1,179,716.00 0.140778456 49,008.85I1 St. Michael 595,801.00 0.071098421 24,751.31 Albertville 6,604,430.00 0.788123123 274,367.31 Total 8,379,947.00 100 348,127 47 zuut tsuaget wi m,uuu ana zuub t-ire uistrict values 2006 FD Budget 443,282.22 2005 Fire Aid 45,651.00 Depreciation 42,369.44 440,000.66 Otsego 1,179,716.00 0.140778456 62,404.59 St. Michael 595,801.00 0.071098421 31,516.67 Albertville 6,604,430.00 0.788123123 349,360.97 Total 8,379,947.00 1.00 443,282 22 zuuf tsua et ana zuub rlre uisinct vaiueS 2006 FD Budget 389,457.22 2005 Fire Aid 45,651.00 Depreciation 42,369.44 386,175.66 Otsego 1,179,716.00 0.140778456 54,827.19 St. Michael 595,801.00 0.071098421 27,689.79 Albertville 6,604,430.00 0.788123123 306,940.24 Total 8,379,947.00 1.00 389,457 22 Fire Officers Pay has not been increased since 2005 Position Salary Chief $3,000.00 Asst. Chief $1,500.00 Captain $1,000.00 Captain $1,000.00 Captain $1,000.00 Lieutenant $500.00 Lieutenant $500.00 Lieutenant $500.00 Total 1 $9,000.00 Albertville Fire Department Salary Break Down Chief 1 from $3000.00 to $4800.00 Chief 2 from $1500.00 to $2400.00 Captain 1 from $1000.00 to $1600.00 Captain 2 from $1000.00 to $1600.00 Captain 3 from $1000.00 to $1600.00 Lieutenant 1 from $500.00 to $800.00 Lieutenant 2 from $500.00 to $800.00 Lieutenant 3 from $500.00 to $800.00 Relief Association President from $500.00 to $800.00 Secretary from $0 to $800.00 PERA 1 % H.S.A Salary 1 % PERA FICA Savings Medicare Savings Net Cost $30,000.00 $300.00 $18.60 $4.35 $277.05 $50,000.00 $500.00 $31.00 $7.25 $461.75 $70,000.00 $700.00 $43.40 $10.15 $646.45 $90,000.00 $900.00 $55.80 $13.05 $831.15 O O d 00 i O O Q, CV CD O O C O a 3 N � CD O O N N 00 CO 00 N O M O M_ O � O N U Q O m N C) Q c O .Q U 0 O O U O tt m rl- IzT M .- L� O O O O N CM O O O O LC) CO) ti Q+. 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