HomeMy WebLinkAbout5. OLD BUSINESS 12/15/2009
Mount Prospect
Village of Mount Prospect
Mount Prospect, Illinois
~
INTEROFFICE MEMORANDUM
FROM:
MICHAEL E. JANONIS, VILLAGE MANAGER
FINANCE DIRECTOR
~.~
, 15
TO:
DATE: DECEMBER 7, 2009
SUBJECT: REVISED 2009 GENERAL CORPORATE TAX LEVY
Staff presented the 2009 property tax levy for a first reading at the December 1, 200
Village Board Meeting. The proposed levy included estimated totals for debt service. T e
revised levy reflects actual debt service totals resulting from the sale of the Series 2009B
and 2009C bonds. The table below lists the changes made to the proposed levy. As you
can see only the levy for debt service is being impacted.
Proposed Revised
Allocation Levy Levy
General Corporate 8,044,484 8,044,484
Refuse Disposal 1,785,000 1 ,785,000
Debt Service 1,543,043 1 ,541 ,634
Police Pension 2,055,987 2,055,987
Fire Pension 1,767,533 1,767,533
Total 15,196,047 15,194,638
Change
(1,409)
(1,409)
The revised levy of $15,194,638 represents a 4.99% increase over the prior year.
The abatement ordinance also required revision to reflect the updated debt service
amounts.
Please place the revised levy ordinances on the December 15 agenda for Board
consideration. Thanks.
u~/~< v'C
David O. Erb
Finance Director
E,.~
1:\Property Taxes\2009 Levy\General Levy - Revised.doc
ORDINANCE NO.
AN ORDINANCE AUTHORIZING THE LEVY AND COLLECTION OF TAXES FOR
THE CORPORATE AND MUNICIPAL PURPOSES OF THE VILLAGE OF MOUNT
PROSPECT FOR THE FISCAL YEAR BEGINNING JANUARY 1,2009 AND ENDING
DECEMBER 31,2009
PASSED AND APPROVED BY
THE PRESIDENT AND BOARD OF TRUSTEES
day of
,2009
the
Published in pamphlet form by
authority of the corporate authorities
of the Village of Mount Prospect, Illinois
the day of , 2009.
ORDINANCE NO.
AN ORDINANCE AUTHORIZING THE LEVY AND COLLECTION OF TAXES FOR
THE CORPORATE AND MUNICIPAL PURPOSES OF THE VILLAGE OF MOUNT
PROSPECT FOR THE FISCAL YEAR BEGINNING JANUARY 1,2009 AND ENDING
DECEMBER 31,2009
NOW, THEREFORE, BE IT ORDAINED BY THE President and Board of Trustees of the
Village of Mount Prospect, Cook County, Illinois, as follows:
Section 1: That the sum of Twenty-Three Million Seven Hundred Seventy-Nine Thousand
One Hundred and Thirty Dollars ($23,779,130), the same being the total amount to be levied
of budget appropriations heretofore made for the corporate and municipal purposes for the
fiscal year beginning January 1, 2009 and ending December 31, 2009 as approved by the
President and Board of Trustees of the Village of Mount Prospect, be and the same is hereby
levied on all taxable property within the Village of Mount Prospect according to the
valuation of said property as is, or shall be assessed or equalized by the State and County
purposes for the current year 2009.
Section 2: The budgetary appropriations having been made by the President and
Board of Trustees of the Village of Mount Prospect were passed and approved by
Ordinance No. 5721 at a meeting hereof regularly convened and held in said Village of
Mount Prospect, Illinois, on the 16th day of December, 2008, and as amended by
Ordinance No. 5736 passed and approved on the 21st day of April, 2009, further
amended by Ordinance No. 5760 passed and approved on the 15th day of September,
2009, and further amended by Ordinance No. 5771 passed and approved on the 17th day
of November 2009 thereafter duly published according to law, the various objects and
purposes for said budgetary appropriations are heretofore made and set forth under the
column entitled "Amount Budgeted", and the specific amount herein levied for each
object and purpose is set forth under the column entitled "Amount Levied", in Articles I
through IX.
VILLAGE OF MOUNT PROSPECT, ILLINOIS
2009 TAX LEVY
Amount Amount
Budgeted Levied
ARTICLE I - GENERAL FUND
01 Public Representation
01 Mayor and Board of Trustees
Personal Services 30,762 0
Employee Benefits 4,741 0
Other Employee Costs 3,650 0
Contractual Services 70,302 0
Utilities 500 0
Commodities & Supplies 3,750 0
Total Mayor and Board of Trustees 113,705 0
02 Advisory Boards and Commissions
Personal Services 3,205 0
Employee Benefits 1,107 0
Contractual Services 1,500 0
Commodities & Supplies 350 0
Total Advisory Boards and Commissions 6,162 0
Total Public Representation 119,867 0
II Village Administration
01 Village Manager's Office
Personal Services 419,364 0
Employee Benefits 104,162 0
Other Employee Costs 8,900 0
Contractual Services 13,782 0
Utilities 4,500 0
Commodities & Supplies 4,000 0
Office Equipment 300 0
Total Village Manager's Office 555,008 0
02 Legal Services
Contractual Services 540,750 0
Total Legal Services 540,750 0
03 Personnel Services
Personal Services 207,406 0
Employee Benefits 93,604 0
Other Employee Costs 9,850 0
Contractual Services 20,860 0
Commodities & Supplies 1,215 0
Office Equipment 330 0
Total Personnel Services 333,265 0
04 Management Information Systems
2
VILLAGE OF MOUNT PROSPECT, ILLINOIS
2009 TAX LEVY
Amount Amount
Budgeted Levied
Personal Services 335,744 0
Employee Benefits 114,242 0
Other Employee Costs 6,500 0
Contractual Services 505,682 0
Utilities 4,340 0
Commodities & Supplies 3,996 0
Office Equipment 17,700 0
Other Equipment 0 0
Total Management Information Systems 988,204 0
05 Public Information
Personal Services 60,711 0
Employee Benefits 21,598 0
Other Employee Costs 1,350 0
Contractual Services 177,762 0
Utilities 520 0
Commodities & Supplies 2,550 0
Total Public Information 264,491 0
Total Village Administration 2,681,718 0
12 Television Services Division
02 Cable TV Operations
Personal Services 79,404 0
Employee Benefits 30,180 0
Other Employee Costs 700 0
Contractual Services 12,979 0
Utilities 1,600 0
Commodities & Supplies 4,000 0
Other Equipment 5,499 0
Total Cable TV Operations 134,362 0
04 Intergovernmental Programming
Personal Services 30,664 0
Employee Benefits 10,054 0
Other Employee Costs 2,691 0
Commodities & Supplies 300 0
Other Equipment 1,144 0
Total Intergovernmental Programming 44,853 0
Total Television Services Division 179,215 0
14 Village Clerk's Office
3
VILLAGE OF MOUNT PROSPECT, ILLINOIS
2009 TAX LEVY
Amount Amount
Budgeted Levied
02 Village Clerk's Office
Personal Services 123,762 0
Employee Benefits 43,481 0
Other Employee Costs 1,280 0
Contractual Services 35,350 0
Utilities 1,700 0
Commodities & Supplies 3,459 0
Total Village Clerk's Office 209,032 0
17 Finance Department
01 Finance Administration
Personal Services 146,942 0
Employee Benefits 40,506 0
Other Employee Costs 5,650 0
Contractual Services 129,025 0
Utilities 6,020 0
Commodities & Supplies 11,865 0
Office Equipment 430 0
Total Finance Administration 340,438 0
02 Accounting
Personal Services 339,484 0
Employee Benefits 128,362 0
Contractual Services 4,279 0
Commodities 1,688 0
Total Accounting 473,813 0
05 Insurance Program
Personal Services 58,778 0
Employee Benefits 18,025 0
Insurance 228,038 0
Total Insurance Program 304,841 0
06 Customer Services
Personal Services 263,889 0
Employee Benefits 92,802 0
Contractual Services 49,650 0
Commodities & Supplies 7,865 0
Total Customer Services 414,206 0
4
VILLAGE OF MOUNT PROSPECT, ILLINOIS
2009 TAX LEVY
Amount Amount
Budgeted Levied
07 Cash Management
Personal Services 21,347 0
Employee Benefits 6,389 0
Total Cash Management 27,736 0
Total Finance Department 1,561,034 0
21 Community Development Department
01 Community Development Administration
Personal Services 176,240 0
Employee Benefits 60,466 0
Other Employee Costs 3,250 0
Contractual Services 40,000
Utilities 3,051 0
Commodities & Supplies 1,010 0
Total Community Development Administration 284,017 0
02 Planning & Zoning
Personal Services 176,938 0
Employee Benefits 63,874 0
Other Employee Costs 5,549 0
Contractual Services 106,832 0
Utilities 2,622 0
Commodities & Supplies 3,488 0
Total Planning & Zoning 359,303 0
03 Economic Development
Personal Services 56,214 0
Employee Benefits 14,663 0
Other Employee Costs 1,500 0
Contractual Services 45,000 0
Total Economic Development 117,377 0
05 Building Inspections
Personal Services 560,531 0
Employee Benefits 207,759 0
Other Employee Costs 11,975 0
Contractual Services 160,855 0
Utilities 8,491 0
Commodities & Supplies 8,030 0
Total Building Inspections 957,641 0
5
VILLAGE OF MOUNT PROSPECT, ILLINOIS
2009 TAX LEVY
6
VILLAGE OF MOUNT PROSPECT, ILLINOIS
2009 TAX LEVY
Amount Amount
Budgeted Levied
03 Nursing/Health Services
Personal Services 103,000 0
Employee Benefits 33,687 0
Other Employee Costs 3,650 0
Contractual Services 30,600 0
Commodities & Supplies 22,307 0
Total Nursing/Health Services 193,244 0
04 Senior Center Leisure Programs
Personal Services 23,234 0
Employee Benefits 8,378 0
Contractual Services 10,000 0
Commodities & Supplies 350 0
Total Senior Programs 41 ,962 0
05 Community Connections Center
Personal Services 158,707 0
Employee Benefits 38,243 0
Other Employee Costs 3,000 0
Contractual Services 81,186 0
Utilities 3,700 0
Commodities & Supplies 24,600 0
Building Improvements 43,470 0
Office Equipment 28,195 0
Total Community Connections Center 381,101 0
Total Human Services Department 1,173,825 0
41 Police Department
01 Police Administration
Personal Services 1,025,095 0
Employee Benefits 1,971,134 0
Other Employee Costs 143,500 0
Contractual Services 53,850 0
Utilities 37,400 0
Commodities & Supplies 22,420 0
Office Equipment 950 0
Total Police Administration 3,254,349 0
7
VILLAGE OF MOUNT PROSPECT, ILLINOIS
2009 TAX LEVY
Amount Amount
Budgeted Levied
02 Patrol and Traffic Enforcement
Personal Services 6,952,490 4,109,874
Employee Benefits 1,141,181 0
Contractual Services 502,900 0
Commodities & Supplies 60,750 0
Office Equipment 12,700 0
Other Equipment 6,200 0
Total Patrol and Traffic Enforcement 8,676,221 4,109,874
03 Crime Prevention & Public Services
Personal Services 200,090 0
Employee Benefits 34,045 0
Other Employee Costs 4,300 0
Contractual Services 3,000 0
Commodities & Supplies 9,150 0
Total Crime Prevention & Public Services 250,585 0
04 Investigative and Juvenile Program
Personal Services 1,086,580 0
Employee Benefits 161,486 0
Contractual Services 25,100 0
Commodities & Supplies 4,550 0
Office Equipment 400
Other Equipment 500
Total Investigative and Juvenile Program 1,278,616 0
05 Crossing Guards
Personal Services 28,100 0
Employee Benefits 2,160 0
Commodities & Supplies 150 0
Total Crossing Guards 30,410 0
06 Equipment Maintenance & Operations
Contractual Services 668,190 0
Commodities & Supplies 15,300 0
Other Equipment 6,500 0
Total Equipment Maintenance & Operations 689,990 0
Total Police Department 14,180,171 4,109,874
8
VILLAGE OF MOUNT PROSPECT, ILLINOIS
2009 TAX LEVY
Amount Amount
Budgeted Levied
42 Fire Department
01 Fire Administration
Personal Services 603,729 0
Employee Benefits 1,768,259 0
Other Employee Costs 71,000 0
Contractual Services 39,880 0
Commodities & Supplies 8,455 0
Office Equipment 0 0
Other Equipment 5,396 0
Total Fire Administration 2,496,719 0
02 Fire Department Operations
Personal Services 6,258,586 3,776,875
Employee Benefits 888,589 0
Other Employee Costs 54,110 0
Contractual Services 140,135 0
Commodities & Supplies 21,155 0
Building Improvements 3,800 0
Other Equipment 86,967 0
Total Fire Department Operations 7,453,342 3,776,875
03 Fire Training Academy
Personal Services 9,000 0
Employee Benefits 131 0
Commodities & Supplies 5,000 0
Total Fire Training Academy 14,131 0
04 Fire Prevention
Personal Services 414,311 0
Employee Benefits 139,341 0
Other Employee Costs 6,455 0
Contractual Services 1,400 0
Commodities & Supplies 8,800 0
Other Equipment 300 0
Total Fire Prevention 570,607 0
05 Fire Communications
Contractual Services 11,300 0
Utilities 42,000 0
Commodities & Supplies 3,500 0
Other Equipment 2,500 0
Total Fire Communications 59,300 0
9
VILLAGE OF MOUNT PROSPECT, ILLINOIS
2009 TAX LEVY
Amount Amount
Budgeted Levied
06 Equipment Maintenance
Contractual Services 465,349 0
Total Equipment Maintenance 465,349 0
07 Emergency Preparedness
Personal Services 699 0
Employee Benefits 3,345 0
Other Employee Costs 0 0
Contractual Services 3,402 0
Commodities & Supplies 11,857 0
Total Emergency Preparedness 19,303 0
08 Paid-On-Call Program
Personal Services 18,840 0
Employee Benefits 1,673 0
Other Employee Costs 11,164 0
Other Equipment 1,060 0
Total Paid-On-CalI Program 32,737 0
Total Fire Department II, 111,488 3,776,875
50 Public Works - Administration
01 Public Works Administration
Personal Services 256,740 0
Employee Benefits 143,468 0
Other Employee Costs 23,552 0
Contractual Services 917,501 0
Utilities 20,837 0
Commodities & Supplies 14,609 0
Office Equipment 0 0
Other Equipment 255 0
Total Public Works Administration 1,376,962 0
51 Public Works - Streets/Bldgs/Parking
01 Street Division Administration
Personal Services 121,453 0
Employee Benefits 30,878 0
Total Street Division Administration 152,331 0
10
VILLAGE OF MOUNT PROSPECT, ILLINOIS
2009 TAX LEVY
Amount Amount
Budgeted Levied
02 Maintenance of Public Buildings
Personal Services 399,148 0
Employee Benefits 123,459 0
Contractual Services 284,940 0
Utilities 65,193 0
Commodities & Supplies 87,411 0
Total Maintenance of Public Buildings 960,151 0
04 Street Maintenance
Personal Services 179,124 0
Employee Benefits 48,568 0
Contractual Services 15,185 0
Commodities & Supplies 23,427 0
Infrastructure 137,600 0
Total Street Maintenance 403,904 0
05 Snow Removal
Personal Services 296,182 0
Employee Benefits 64,356 0
Contractual Services 79,176 0
Commodities & Supplies 11,605 0
Other Equipment 0 0
Total Snow Removal 451,319 0
07 Stonn Sewer and Basin Maintenance
Personal Services 128,500 0
Employee Benefits 40,813 0
Contractual Services 7,174 0
Commodities & Supplies 2,231 0
Total Storm Sewer and Basin Maintenance 178,718 0
08 Maintenance of State Highways
Personal Services 24,506 0
Employee Benefits 7,502 0
Contractual Services 9,342 0
Commodities & Supplies 24,345 0
Total Maintenance of State Highways 65,695 0
09 Traffic Sign Maintenance
Personal Services 80,267 0
Employee Benefits 24,217 0
Commodities & Supplies 9,855 0
Total Traffic Sign Maintenance 114,339 0
II
VILLAGE OF MOUNT PROSPECT, ILLINOIS
2009 TAX LEVY
Amount Amount
Budgeted Levied
12 Flood Control
Personal Services 0 0
Employee Benefits 0 0
Contractual Services 0 0
Commodities & Supplies 0 0
Total Flood control 0 0
Total Public Works - Streets/Bldgs/Parking 2,326,457 0
52 Public Works - Forestry/Grounds
01 Forestry Division Administration
Personal Services 173,888 0
Employee Benefits 51,208 0
Total Forestry Division Administration 225,096 0
02 Maintenance of Grounds
Personal Services 260,376 0
Employee Benefits 75,662 0
Contractual Services 88,786 0
Commodities & Supplies 6,068 0
Other Equipment 16,731 0
Total Maintenance of Grounds 447,623 0
03 Forestry Program
Personal Services 288,371 0
Employee Benefits 90,934 0
Other Employee Costs 3,662 0
Contractual Services 581,199 0
Commodities & Supplies 10,647 0
Total Forestry Program 974,813 0
04 Public Grounds Beautification
Personal Services 25,657 0
Employee Benefits 7,691 0
Contractual Services 7,110 0
Commodities & Supplies 35,249 0
Total Public Grounds Beautification 75,707 0
Total Public Works - Forestry/Grounds 1,723,239 0
12
VILLAGE OF MOUNT PROSPECT, ILLINOIS
2009 TAX LEVY
Amount Amount
Budgeted Levied
52 Public Works - Engineering
01 Engineering Services
Personal Services 583,288 0
Employee Benefits 163, I 06 0
Other Employee Costs 4,152 0
Contractual Services 48,060 0
Commodities & Supplies 6,105 0
Office Equipment 46 0
Other Equipment 1,327 0
Total Engineering Services 806,084 0
05 Traffic Control & Street Lighting
Personal Services 99,967 0
Employee Benefits 29,118 0
Contractual Services 2,307 0
Utilities 71,000 0
Commodities & Supplies 20,750 0
Total Traffic Signals & Street Lighting 223,142 0
Total Public Works - Engineering 1,029,226 0
61 Community Service Programs
01 Community Groups & Misc.
Contractual Services 115,475 0
Other Expenditures 8,000 0
Total Community Groups & Misc. 123,475 0
03 4th of July & Civic Events, Etc.
Personal Services 81,975 0
Employee Benefits 14,209 0
Contractual Services 25,995 0
Commodities & Supplies 40,330 0
Total 4th of July & Civic Events, Etc. 162,509 0
04 Holiday Decorations
Personal Services 7,346 0
Employee Benefits 2,367 0
Contractual Services 43,490 0
Commodities & Supplies 12,500 0
Total Holiday Decorations 65,703 0
13
VILLAGE OF MOUNT PROSPECT, ILLINOIS
2009 TAX LEVY
05 Blood Donor Program
Personal Services
Employee Benefits
Commodities & Supplies
Total Blood Donor Program
Total Community Service Programs
82 Retiree Pensions
01 Miscellaneous Pensions
Pension Benefits
Total Miscellaneous Pensions
Total Retiree Pensions
TOTAL GENERAL FUND
TOTAL BUDGET FOR GENERAL FUND
AMOUNT TO BE RAISED BY TAX LEVY
ADD 2% FOR LOSS & COST OF COLLECTION
TOT AL AMOUNT TO BE RAISED BY TAX LEVY FOR GENERAL FUND
14
Amount
Budgeted
1,910
147
840
2,897
354,584
46,500
46,500
46,500
40,472,925
40,472,925
Amount
Levied
o
o
o
o
o
o
o
o
7,886,749
7,886,749
157,735
8,044,484
VILLAGE OF MOUNT PROSPECT, ILLINOIS
2009 TAX LEVY
ARTICLE II - REFUSE DISPOSAL FUND
56 Public Works - Refuse Disposal
o I Refuse Disposal Program
Personal Services
Employee Benefits
Other Employee Costs
Contractual Services
Utilities
Insurance
Commodities & Supplies
Total Refuse Disposal Program
2 Refuse Leaf Removal Program
Personal Services
Employee Benefits
Commodities & Supplies
Total Leaf Removal Program
TOTAL REFUSE DISPOSAL FUND
TOTAL BUDGET FOR REFUSE DISPOSAL FUND
AMOUNT TO BE RAISED BY TAX LEVY
ADD 2% FOR LOSS & COST OF COLLECTION
TOTAL AMOUNT TO BE RAISED BY TAX LEVY FOR REFUSE DISPOSAL FUND
ARTICLE III - SERIES 2003 DEBT SERVICE FUND, PUBLIC BUILDINGS
81 Debt Service
02 G.O.Bonds - Property Taxes
Bond Principal
Interest Expense
Bank and Fiscal Fees
Total G.O.Bonds - Property Taxes
Total Debt Service
TOTAL SERIES 2003 DEBT SERVICE FUND
TOTAL BUDGET FOR SERIES 2003 DEBT SERVICE FUND, PUBLIC BUILDINGS
AMOUNT TO BE RAISED BY TAX LEVY
ADD 2% FOR LOSS & COST OF COLLECTION
TOT AL AMOUNT TO BE RAISED BY TAX LEVY FOR
SERIES 2003 DEBT SERVICE FUND, PUBLIC BUILDINGS
15
Amount
Budgeted
Amount
Levied
90,728 0
27,509 0
1,200 0
3,819,121 1,750,000
610 0
26,535 0
15,260 0
3,980,963 1,750,000
153,299 0
42,445 0
17,540 0
213,284 0
4,194,247 1,750,000
4,194,247
1,750,000
35,000
1,785,000
530,000 530,000
382,058 382,058
600 0
912,658 912,058
912,658 912,058
912,658 912,058
912,658
912,058
18,241
930,299
VILLAGE OF MOUNT PROSPECT, ILLINOIS
2009 TAX LEVY
ARTICLE IV - SERIES 2009 DEBT SERVICE FUND, PUBLIC BUILDINGS
81 Debt Service
02 G.O.Bonds - Property Taxes
Bond Principal
Interest Expense
Bank and Fiscal Fees
Total G.O.Bonds - Property Taxes
Total Debt Service
TOTAL SERIES 2009 DEBT SERVICE FUND
TOTAL BUDGET FOR SERIES 2009 DEBT SERVICE FUND, PUBLIC BUILDINGS
AMOUNT TO BE RAISED BY TAX LEVY
ADD 2% FOR LOSS & COST OF COLLECTION
TOTAL AMOUNT TO BE RAISED BY TAX LEVY FOR
SERIES 2009 DEBT SERVICE FUND, PUBLIC BUILDINGS
ARTICLE V - SERIES 2009B DEBT SERVICE FUND, REFUNDING (SERIES 2001)
81 Debt Service
02 G.O.Bonds - Property Taxes
Bond Principal
Interest Expense
Bank and Fiscal Fees
Total G.O.Bonds - Property Taxes
Total Debt Service
TOTAL SERIES 20098 DEBT SERVICE FUND
TOTAL BUDGET FOR SERIES 2009B DEBT SERVICE FUND, PUBLIC BUILDINGS
AMOUNT TO BE RAISED BY TAX LEVY
ADD 2% FOR LOSS & COST OF COLLECTION
TOTAL AMOUNT TO BE RAISED BY TAX LEVY FOR
SERIES 2009B DEBT SERVICE FUND, PUBLIC BUILDINGS
16
Amount
Budgeted
Amount
Levied
0 0
417,263 417,263
400 0
417,663 417,263
417,663 417,263
417,663 417,263
417,663
417,263
8,345
425,608
0 0
99,440 99,440
600 0
100,040 99,440
100,040 99,440
100,040 99,440
100,040
99,440
1,989
101,429
VILLAGE OF MOUNT PROSPECT, ILLINOIS
2009 TAX LEVY
ARTICLE VI - SERIES 2009C DEBT SERVICE FUND, PUBLIC BUILDINGS
81 Debt Service
02 G.O,Bonds - Property Taxes
Bond Principal
Interest Expense
Bank and Fiscal Fees
Total G.O.Bonds - Property Taxes
Total Debt Service
TOTAL SERIES 2009C DEBT SERVICE FUND
TOTAL BUDGET FOR SERIES 2009C DEBT SERVICE FUND, PUBLIC BUILDINGS
AMOUNT TO BE RAISED BY TAX LEVY
ADD 2% FOR LOSS & COST OF COLLECTION
TOTAL AMOUNT TO BE RAISED BY TAX LEVY FOR
SERIES 2009C DEBT SERVICE FUND, PUBLIC BUILDINGS
ARTICLE VII - POLICE PENSION FUND
82 Retiree Pensions
02 Police Pensions
Pension Benefits
Contractual Services
Commodities and Supplies
Total Police Pensions
Total Retiree Pensions
TOTAL POLICE PENSION FUND
TOT AL BUDGET FOR POLICE PENSION FUND
AMOUNT TO BE RAISED BY TAX LEVY
ADD 2% FOR LOSS & COST OF COLLECTION
TOTAL AMOUNT TO BE RAISED BY TAX LEVY FOR POLICE PENSION FUND
17
Amount
Budgeted
Amount
Levied
0 0
127,146 82,645
600 0
127,746 82,645
127,746 82,645
127,746 82,645
127,746
82,645
1,653
84,298
2,989,500 2,015,674
3,000 0
1,000 0
2,993,500 2,015,674
2,993,500 2,015,674
2,993,500 2,015,674
2,993,500
2,015,674
40,313
2,055,987
VILLAGE OF MOUNT PROSPECT, ILLINOIS
2009 TAX LEVY
ARTICLE VIII - FIREFIGHTERS' PENSION FUND
82 Retiree Pensions
03 Firefighters' Pensions
Pension Benefits
Contractual Services
Other Supplies
Total Firefighters' Pensions
Total Retiree Pensions
TOTAL FIREFIGHTERS' PENSION FUND
TOTAL BUDGET FOR FIREFIGHTERS' PENSION FUND
AMOUNT TO BE RAISED BY TAX LEVY
ADD 2% FOR LOSS & COST OF COLLECTION
TOTAL AMOUNT TO BE RAISED BY TAX LEVY FOR
FIREFIGHTERS' PENSION FUND
ARTICLE VII - MOUNT PROSPECT LIBRARY FUND
95 Mount Prospect Library
02 Library Services
Component Unit Expenditures
Bond Principal
Interest Expense
Total Library Services
TOTAL MOUNT PROSPECT LIBRARY FUND
TOTAL BUDGET FOR MOUNT PROSPECT LIBRARY FUND
AMOUNT TO BE RAISED BY TAX LEVY - Component Unit Expenditures
AMOUNT TO BE RAISED BY TAX LEVY - Bond Principal and Interest
ADD 2% FOR LOSS & COST OF COLLECTION
TOTAL AMOUNT TO BE RAISED BY TAX LEVY FOR
MOUNT PROSPECT LIBRARY FUND
18
Amount
Budgeted
Amount
Levied
2,948,500 1,732,875
2,000 0
1,000 0
2,951,500 1,732,875
2,951,500 1,732,875
2,951,500 1,732,875
2,951,500
1,732,875
34,658
1,767,533
7,820,692 7,250,248
935,000 935,000
697,178 697,178
9,452,870 8,882,426
9,452,870 8,882,426
9,452,870
7,250,248
1,632,178
177 ,649
9,060,075
VILLAGE OF MOUNT PROSPECT, ILLINOIS
2009 TAX LEVY SUMMARY
Amount Total
to be Raised Amount Tax Levy
Amount by for Loss Incl. Loss
Article Fund Budgeted Tax Levy and Cost and Cost
I General $ 40,472,925 7,886,749 157,735 8,044,484
II Refuse Disposal 4,194,247 1,750,000 35,000 1,785,000
III Series 2003 Debt Service, Public Bldgs. 912,658 912,058 18,241 930,299
IV Series 2009 Debt Service, Public B1dgs. 417,663 417,263 8,345 425,608
V Series 2009B Debt Service, '0 I Refunding 100,040 99,440 1,989 101,429
VI Series 2009C Debt Service, Public Bldgs. 127,746 82,645 1,653 84,298
VII Police Pension Fund 2,993,500 2,015,674 40,313 2,055,987
V III Firefighters' Pension Fund 2,951,500 1,732,875 34,658 1,767,533
Village Totals 52,170,279 14,896,704 297,934 15,194,638
IX Mount Prospect Library
Library Services 7,820,692 7,250,248 145,005 7,395,253
Library Debt Service 1,632,178 1,632,178 32,644 1,664,822
Library Totals 9,452,870 8,882,426 177 ,649 9,060,075
Village and Library Totals $ 61,623,149 23,779,130 475,583 24,254,713
19
Section 3: The sum of $386,800 is estimated to be received from personal property
replacement tax revenue during the fiscal year commencing January 1, 2009 and ending
December 31, 2009 and has been included herein as funds to be derived from sources other
than property taxes for general obligation bonds and interest, pensions, library services and
general corporate purposes.
Section 4: That the County Clerk is directed to add 2% to the requested tax levy as a
provision for loss and cost.
Section 5: That the Village Clerk of the Village of Mount Prospect is hereby directed to
certify a copy of this Ordinance and is hereby authorized and directed to file a copy of the
same with the County Clerk of Cook County, Illinois, within the time specified by law.
Section 6: That, if any part or parts of this Ordinance shall be held to be unconstitutional
or otherwise invalid, such constitutionality or invalidity, shall not affect the validity of the
remaining parts of this Ordinance. The President and Board of Trustees of the Village of
Mount Prospect hereby declares that they would have passed the remaining parts of the
Ordinance of they had known that such parts or parts thereof would be declared
unconstitutional or otherwise invalid.
Section 7: That this Ordinance shall be in full force and effect from and after its passage,
approval, publication in pamphlet form and recording, as provided by law.
AYES:
NA YES:
ABSENT:
PASSED and APPROVED this _ day of December, 2009.
Irvana K. Wilks, Mayor
ATTEST:
M. Lisa Angell, Village Clerk
20
ORDINANCE NO.
AN ORDINANCE AUTHORIZING THE LEVY AND COLLECTION OF
TAXES FOR THE MUNICIPAL PURPOSES OF SPECIAL SERVICE
AREA NUMBER FIVE OF THE VILLAGE OF MOUNT PROSPECT FOR
THE FISCAL YEAR BEGINNING JANUARY 1, 2009 AND ENDING
DECEMBER 31,2009
PASSED AND APPROVED BY
THE PRESIDENT AND BOARD OF TRUSTEES
the _ day of
,2009
Published in pamphlet form by
authority of the corporate authorities
of the Village of Mount Prospect, Illinois
the _ day of , 2009.
ORDINANCE NO.
AN ORDINANCE AUTHORIZING THE LEVY AND COLLECTION OF
TAXES FOR THE MUNICIPAL PURPOSES OF SPECIAL SERVICE
AREA NUMBER FIVE OF THE VILLAGE OF MOUNT PROSPECT FOR
THE FISCAL YEAR BEGINNING JANUARY 1,2009 AND ENDING
DECEMBER 31, 2009
NOW THEREFORE, BE IT ORDAINED BY THE President and Board of Trustees of the Village
of Mount Prospect, Cook County, Illinois:
Section 1: That the sum of One Million Five Hundred Fifteen Thousand Four Hundred Sixty-
Four Dollars ($1,515,464), the same being the total amount to be levied of budget appropriations
heretofore made for the municipal purposes for the fiscal year beginning January 1, 2009, and
ending December 31, 2009, as approved by the President and Board of Trustees of the Village of
Mount Prospect, be and the same is hereby levied on all taxable property within the Special Service
Area Number 5 of the Village of Mount Prospect according to the valuation of said property as is, or
shall be, assessed or equalized by State and County purposes for the current year 2009. The
budgetary appropriations having been made heretofore by the President and Board of Trustees ofthe
Village of Mount Prospect were passed and approved by Ordinance No. 5721 at a meeting hereof
regularly convened and held in said Village of Mount Prospect, Illinois on the 16th day of December,
2008, and as amended by Ordinance No. 5736 passed and approved on the 21 5t day of April, 2009
and further amended by Ordinance No. 5760 passed and approved on the 15th day of September,
2009 and further amended by Ordinance No. 5771 passed and approved on the 17th day of
November, 2009 and thereafter duly published according to law, the various objects and purposes
for said budgetary appropriations were heretofore made are set forth under the column entitled
"Amount Budgeted," and the specific amount herein levied for each object and purpose is set forth
under the column entitled "Amount Levied" in Article I.
Section 2: That the County Clerk is directed to add 2% to the requested tax levy as a provision for
loss and cost.
Section 3: That the Village Clerk of the Village of Mount Prospect is hereby directed to certify a
copy of this Ordinance and is hereby authorized and directed to file a copy of the same with the
County Clerk of Cook County, Illinois, within the time specified by law.
Section 4: That, if any part of this Ordinance shall be held to be unconstitutional or otherwise
invalid, such unconstitutionality or invalidity, shall not affect the validity of the remaining parts of
this Ordinance. The President and Board of Trustees of the Village of Mount Prospect hereby
declares that they would have passed the remaining parts of the Ordinance if they had known that
such part or parts thereof would be declared unconstitutional or otherwise invalid.
1
Section 5: That this Ordinance shall be in full force and effect from and after its passage, approval,
publication in pamphlet form and recording, as provided by law.
AYES:
NAYS:
ABSENT:
PASSED and APPROVED this
day of
,2009
Irvana K. Wilks, Mayor
ATTEST:
M. Lisa Angell, Village Clerk
2
ARTICLE 1 - SPECIAL SERVICE AREA NO.5
610 Lake Water Acquisition
6105512-540800
6105512-540815
SSA #5 JAWA Water
SSA #5 JAWA Fixed Costs
TOTAL APPROPRIATED FOR SPECIAL SERVICE AREA NO.5
LAKE WATER ACQUISITION
AMOUNT TO BE RAISED BY TAX LEVY
ADD 2% FOR LOSS AND COST OF COLLECTION
TOTAL AMOUNT TO BE RAISED BY TAX LEVY FOR
SPECIAL SERVICE AREA NO.5
SUMMARY
Article
Special Service Area NO.5
Amou nt
Budqeted
3,324,000
Amount to
be Levied
1,515,464
Amount
Budgeted
2,643,000
681,000
3,324,000
Amount for
Loss & Cost
30,309
Amount
Levied
834,464
681,000
1,515,464
30,309
1,545,773
Total Tax
Levv
1,545,773
ORDINANCE NO.
AN ORDINANCE TO ABATE APART OF THE TAXES LEVIED FOR
CORPORATE AND MUNICIPAL PURPOSES OF THE VILLAGE OF
MOUNT PROSPECT, ILLINOIS FOR THE FISCAL YEAR BEGINNING
JANUARY 1,2009 AND ENDING DECEMBER 31,2009
PASSED AND APPROVED BY
THE PRESIDENT AND BOARD OF TRUSTEES
the _ day of , 2009
Published in pamphlet fonn by
authority of the corporate authorities
of the Village of Mount Prospect, Illinois,
the _ day of , 2009.
ORDINANCE NO.
AN ORDINANCE TO ABATE APART OF THE TAXES LEVIED FOR
CORPORATE AND MUNICIPAL PURPOSES OF THE VILLAGE OF
MOUNT PROSPECT, ILLINOIS FOR THE FISCAL YEAR BEGINNING
JANUARY 1,2009 AND ENDING DECEMBER 31, 2009
BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF
MOUNT PROSPECT, COOK COUNTY, ILLINOIS:
Section One: The President and Board of Trustees of the Village of Mount Prospect find as follows:
A. That pursuant to Village Ordinance No. 5772 adopted December 1, 2009 and
authorizing the issuance of general obligation bonds for financing a portion of the
costs of constructing a replacement fire station, emergency operations center and
public works expansion there was levied for the year 2009 the sum of $127,146.19
for bond interest payments.
Section Two: It is hereby declared by the President and Board of Trustees of the Village of Mount
Prospect that the amount of$127,146.19 levied for G.O. Bond Interest payments for the purpose of
funding a portion of the costs of constructing a replacement fire station, emergency operations center
and public works expansion pursuant to Ordinance No. 5772 be and the same is hereby abated in the
amount of $44,501.15 leaving a balance of $82,645.04 as that amount levied for such bond and
interest payments for the fiscal year commencing January 1, 2009 and ending December 31, 2009.
Section Three: Village Ordinance No. 5772 is hereby amended with respect to the tax abatements
declared herein and set forth in Section Two of this Ordinance.
Section Four: The Village Clerk of the Village of Mount Prospect is hereby authorized and directed
to file a certified copy of this Ordinance with the County Clerk of Cook County, Illinois within the
time specified by law:
I
Section Five: This Ordinance shall be in full force and effect upon its passage, approval and
publication in pamphlet form and filing as provided by law.
AYES:
NAYS:
ABSENT:
PASSED and APPROVED this
day of
,2009.
Irvana K. Wilks, Mayor
ATTEST:
M. Lisa Angell, Village Clerk
2
Mount Prospect
INTEROFFICE MEMORANDUM
Village of Mount Prospect
Mount Prospect, Illinois
TO:
MICHAEL E. JANONIS, VILLAGE MANAGER
FINANCE DIRECTOR
~~. ,
\14\
FROM:
DATE:
NOVEMBER 24, 2009
PROPOSED 2010 BUDGET
SUBJECT:
PURPOSE:
To present for the Village Board's consideration an ordinance adopting the annual budg
beginning January 1, 2010 and ending December 31, 2010.
BACKGROUND:
The Village Manager released his proposed budget on October 9, 2009. Over the past two months the
Finance Commission met four times to review the document. The Village Board, meeting as a Committee of
the Whole, reviewed the document on October 27th and November 10th. The Village Board also met to
discuss the proposed 2009 property tax levy at the November 17th Village Board Meeting.
DISCUSSION:
Attached hereto are changes to the proposed 2010 budget that resulted from the above-mentioned meetings
held with the Village Board and Finance Commission.
Changes to the 2009 Proposed Budget
Total Village revenues were decreased $2,744,651 from $91,883,093 to $89,138,442 while total
Village expenditures decreased $303,228 from $85,701,290 to $85,398,062. These figures do not
include the budget for the Mount Prospect Public Library.
The decrease in revenues was primarily due to the removal of the second bond issue related to the
Phase I construction projects. This second issue was tentatively scheduled for January 201 0, but was
moved up to December 2009 due to changes in federal statutes related to the issuance oftax exempt
bonds and a more favorable market for interest rates.
Library Fund: At the time the proposed budget was prepared and distributed, the Mount Prospect
Public Library budget, included in the Village's budget as a component unit, was not yet available. The
Library's budget for 201 0 reflects revenues and expenditures of $9,715,689. Included in their budget
is $1,633,178 for debt service on the Library's Series 2002 G.O. and Series 2006 Refunding bonds
the Village issued on their behalf. A copy of the Library's 2010 budget and 2009 tax levy as approved
by the Library Board is attached for your review.
Changes to 2009 Forecast Budget
Total Village revenues decreased $88,000 from the forecast budget amount. Property Taxes were
reduced $87,000 while revenue from Other Fees was reduced by $1 ,000. Total Village expenditures
decreased $4,741 related minor changes in the General and TIF Funds.
\--\
2010 Proposed Budget
November 24, 2009
Page 2
Summary
With the aforementioned changes. the proposed 2010 budget for the Village totals $95,113,751
(including the Library). This represents a 12.3% decrease from the amended 2009 budget. Projected
revenues for the Village in 2010 are $98,854,131. This is a decrease of 9.2%.
A public hearing on the proposed budget has been scheduled for December 15th. Notice of the public
hearing will be published in the Daily Herald on December 3,2009. The proposed ordinance attached
will officially adopt the budget for the Village of Mount Prospect. Once the ordinance is passed, the
Finance Department will revise the budget document to incorporate the approved changes. We
expect to have the approved budget document produced no later than January 15th.
RECOMMENDATION:
It is recommended the Village Board pass the accompanying draft ordinance adopting the 2010 annual
budget.
u~t7~ CC--
DAVID O. ERB
FINANCE DIRECTOR
DOE/
Attachment
1:\Budget 2010\Ordinance Cover Memo - 2010 Budget.doc
RESOLUTION NO. 2009
A RESOLUTION APPROVING AND CERTIFYING
THE 2010 BUDGET AND 2009 TAX LEVY DETERMINATION
WHEREAS, heretofore the Board of Trustees of the Mount Prospect Public Library, Mount Prospect, Illinois, at
open and public meetings have considered the financing requirements of the Mount Prospect Library for the year
commencing January 1, 2010; and
WHEREAS, the Board of Trustees of the Mount Prospect Public Library has determined the financial
requirements of the Mount Prospect Public Library for the ensuing year and has caused to be made, a statement
thereof, a copy of which is attached hereto and marked "Exhibit A, D for inclusion in the 2010 budget of the Village
of Mount Prospect; and
WHEREAS, the Board of Trustees of the Mount Prospect Public Library has further determined the amount of
money which in its judgment, it will be necessary to levy for library purposes in the 2009 tax levy ordinance to be
adopted by the President and Board of Trustees of the Village of Mount Prospect;
WHEREAS, expenditures from the LIBRARY FUND shall be under the direction of the Board of Trustees of the
Mount Prospect Public Library.
WHEREAS, that the amount of money hereby determined by the Board of Trustees of the Mount Prospect Public
Library to be necessary for library purposes and to be included in the 2009-Tax Levy Ordinance of the Village of
Mount Prospect (taking into consideration other income from accumulations from the prior year, anticipated tax
shrinkage, fines, non-resident fees, and maintenance, repairs, and alterations of library buildings and equipment)
and for the collection and deposit to the LIBRARY FUND, which includes funds for the Illinois Municipal
Retirement Fund pursuant to Section 5n-171, Chapter 40 of the Illinois Compiled Statutes; and for the
maintenance repairs, and alterations of the library buildings and equipment, pursuant to Section 5/3-4 of Chapter
75 of the Illinois Compiled Statutes; and for insurance and audit fees pursuant to Section 5/4-14 of Chapter 75 of
the Illinois Compiled Statutes.
WHEREAS, in accordance with Chapter 75, Section 5/3-5 of the Illinois Compiled Statutes it is requested that the
amount so determined be levied and collected in like manner with the other general taxes of the Village of Mount
Prospect and that such taxes be paid directly by the County Collector to the Library fund.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF TRUSTEES OF THE MOUNT PROSPECT
PUBLIC LIBRARY, VILLAGE OF MOUNT PROSPECT:
SECTION ONE: That the financial requirements for library purposes of the Mount Prospect Public Library require
the budget for the year commencing January 1, 2010, and ending December 31, 2010, the sum of $9,715,689
such to be included within the 2010 Budget of the Village of Mount Prospect, Illinois.
SECTION TWO: That the amount of money hereby determined by the Board of Trustees of the Mount Prospect
Public Library to be necessary for library purposes and to be included in the 2009 tax levy and to be levied and
collected in like manner with the other general taxes of the Village of Mount Prospect and that such taxes to be
paid directly by the County Collector to the Library Fund: $8,882,426. Expenditures from the Library Fund shall
be under the direction of the Board of Trustees of the Mount Prospect Public Library.
SECTION THREE: That the Secretary of the Board of Trustees of the Mount Prospect Public Library file a copy
of this Resolution, with the Village Clerk of the Village of Mount Prospect, for transmittal to the President and
Board of Trustees of the Village of Mount Prospect.
SECTION FOUR: That if any part or parts of this Resolution shall be held to be unconstitutional, such
unconstitutionality shall not affect the validity of the remaining parts of this Resolution. The Board of Trustees of
the Mount Prospect Public Library hereby declares that it would have passed the remaining parts of this
Resolution if it had known that such part or parts thereof would be declared unconstitutional.
SECTION FIVE: That this Resolution shall be in full force and effect as of October 15, 2009.
AYES:
NAYS:
ABSENT:
Barbara Bums, Jane Everett, Sylvia Haas, Jackie Hinaber, Dick Tani, John Zulaski
Dale Draznin
None
PASSED THIS 15th day of October, 2009.
The undersigned, President of the Board of Trustees of the Mount Prospect Public Library, Village of Mount
Prospect,. Illinois, does certify that the foregoing Resolution was duly adopted by the vote specified at'a legally
convened meeting of the Board of Trustees of the Mount Prospect Public Library held at the Mount Prospect
Public Library building on the 15th day of October, 2009.
f2~a
Dick Tani, President
MOUNT PROSPECT PUBLIC LffiRARY EXHIBIT A
2010 Budget and 2009 Tax Levy
2010 Budget 2009 Tax Levy
Fund Amount Request
LmRARY GENERAL FUND
Salaries & Benefits
4110 Salaries $ 4,555,532 $ 4,450,000
4120 1M R F Pension 363,145 325,000
4130 FICA&M/C 348,498 330,000
4140 Medical Insurance 526,363 490,000
4150 Unemployment Comp 5,000 5,000
Totals $ 5,798,538 $ 5,600,000
Management Expense
4210 Audit $ 4,000 $ 3,500
4220 Legal Fees 20,000 17,500
4230 Printing 44,600 40,000
4240 Community Services 64,230 61,000
4250 Programs 35,095 32,500
4260 Professional Dues 6,000 5,000
4270 Board 4,000 3,000
4280 Human Resources 77,003 75,000
4290 Other Operating Expense 6,000 3,000
Totals $ 260,928 $ 240,500
Operating Expenses
4310 Telecommunications $ 48,024 $ 45,000
4320 Insurance 80,604 77,500
4340 Office Supplies 27,500 25,000
4350 Library Supplies 24,000 22,500
4360 Postage 21,075 20,000
4370 Consultant Services 3,000 2,500
4380 Contract Services 18,492 17,500
4390 Computer Services 45,612 42,248
Totals $ 268,307 $ 252,248
Building Maintenance Costs
4410 Building Maintenance $ 84,065 $ 80,000
4420 Equipment Maintenance 65,600 62,500
4430 Equipment Rental 32,818 30,000
4440 Janitorial 53,486 50,000
4450 Equipment 129,740 125,000
4460 Utilities 92,168 90,000
Totals $ 457,877 $ 437,500
(Continued On the Next Page)
1 ^~'l Daft1f:ll.a
MOUNT PROSPECT PUBLIC LffiRARY EXHIBIT A
1010 Budget and 1009 Tax Levy
2010 Budget 2009 Tax Levy
Fund Amount Request
LffiRARY GENERAL FUND (Continued)
Library Materials
4610 Adult Print $ 251,700 $ 245,000
4620 Adult A V 85,200 82,500
4630 Youth Print 136,960 132,500
4640 YouthAV 40,900 37,500
4650 Subscriptions 22,400 20,000
4660 Electronic Resources 129,852 125,000
4661 Electronic Media 7,600 5,000
4662 Electronic Services 18,649 15,000
4670 Microform 15,000 12,500
4680 Processing Supplies 49,600 45,000
Totals $ 757,861 $ 720,000
GENERAL FUND TOTALS $ 7,543,511 $ 7,250,248
DEBT SERVICE FUND
3701 InterestPayments $ 697,178 697,178
~711 Principal Payments 935,000 935,000
3800 Fiscal Agent Fees 1,000
DEBT SERVICE FUND TOTALS $ 1,633,178 $ 1,632,178
BUJLDING & EQUIPMENT FUND
7705 Building and Grounds $ 33,900 $
7730 Library Equipment 237,100
7735 Library Furnishing 68,000
7750 Other Building Projecs
7760 Trans To Library Operating Fund 125,000
BUILDING FUND TOTALS $ 464,000 $
GIFT FUND
8740 Library Special Projects $ 50,000 $
8990 Contingencies 25,000
GIFT FUND TOTALS $ 75,000 $
ALL FUNDS - TOTALS $ 9,715,689 $ 8,882,426
2009 TAX LEVY SUMMARY
Levy Total
Request 2% Loss Tax Levy
Library Fund Levy $ 7,250,248 $ 145,005 $ 7,395,253
Library Bonds & Interest Levy 1,632,178 32,644 1,664,822
TOTAL LIBRARY TAX LEVY $ 8,882,426 $ 177,649 $ 9,060,075
2 nf2 Page!;:
ORDINANCE NO.
AN ORDINANCE ADOPTING AN ANNUAL BUDGET FOR THE VILLAGE OF MOUNT
PROSPECT FOR THE FISCAL YEAR COMMENCING JANUARY 1,2010 AND ENDING
DECEMBER 31,2010 IN LIEU OF PASSAGE OF AN APPROPRIATION ORDINANCE
PASSED AND APPROVED BY
THE PRESIDENT AND BOARD OF TRUSTEES
the _ day of
,2009
Published in pamphlet form by
authority of the corporate authorities
of the Village of Mount Prospect, Illinois
the _ day of , 2009.
ORDINANCE NO.
AN ORDINANCE ADOPTING AN ANNUAL BUDGET FOR THE VILLAGE OF MOUNT
PROSPECT FOR THE FISCAL YEAR COMMENCING JANUARY 1,2010 AND ENDING
DECEMBER 31,2010 IN LIEU OF PASSAGE OF AN APPROPRIATION ORDINANCE
WHEREAS, the President and Board of Trustees of the Village of Mount Prospect in accordance with State Statutes, have
provided for the preparation and adoption of an Annual Budget in lieu of passage of an Appropriation Ordinance; and
WHEREAS, the tentative Annual Budget for the Village of Mount Prospect for the fiscal year beginning January I, 20 I 0 and
ending December 31, 20 I 0, as prepared by the Budget Officer for the Village and submitted to the President and Board of
Trustees, was placed on file in the Office of the Village Clerk on October 9,2009 for public inspection, as provided by Statute;
and
WHEREAS, pursuant to notice duly published on December 3,2009, a public hearing was held by the President and Board of
Trustees on said tentative annual budget on December 15,2009, as provided by Statute; and
WHEREAS, following said public hearing, said tentative Annual Budget was reviewed by the President and Board of Trustees and
a copy of said tentative Annual Budget is attached hereto and hereby made a part hereof.
NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF
MOUNT PROSPECT, COOK COUNTY, ILLINOIS:
SECTION ONE: The Annual Budget for the Village of Mount Prospect for the fiscal year beginning January I, 20 I 0 and ending
December 31, 20 I 0, a copy of which is attached hereto and made a part hereof, is hereby approved and adopted as the Annual
Budget for the Village of Mount Prospect for said fiscal year.
SECTION TWO: Within thirty (30) days following the adoption of this Ordinance there shall be filed with the County Clerk of
Cook County a copy thereof duly certified by the Village Clerk and Estimate of Revenues by source anticipated to be received by
the Village in the fiscal year beginning January 1,2010 and ending December 31,2010, duly certified by the Chief Fiscal Office
SECTION THREE: This Ordinance shall be in full force and effect from and after its passage, approval and publication in
pamphlet form in the manner provided by law.
AYES:
NAYS:
ABSENT:
PASSED AND APPROVED this
day of
,2009.
ATTEST:
Irvana K. Wilks, Mayor
M. Lisa Angell, Village Clerk
VILLAGE OF MOUNT PROSPECT
2010 BUDGET SUMMARY
TOTAL VILLAGE BUDGET
2008
Actual
2009
Budget
2009
Estimate
2010
Budget
2011
Forecast
REVENUES AND OTHER SOURCES
Property Taxes 13,638,579 ] 3,570,000 14,026,500 14,999,000 ]6,]20,000
Other Taxes 15,246,023 ]4,76],000 ] 4,520,696 15,665,000 ]6,065,000
Licenses, Permits & Fees 3,117,540 3,857,000 4,058,000 3,487,000 3,526,000
Intergovernmental Revenue ]9,060,678 ]8,579,514 18,283,760 18,102,647 ]7,811,483
Charges for Service 20,213,893 22,435,567 21,573,403 21,970,880 23,665,582
Fines and Forfeits 798,019 730,000 701,000 704,000 704,000
Investment Income (10,659,610) 6,50],000 7,492,565 5,696,250 6,927,750
Reimbursements 278,23 ] 401,000 396,244 467,000 3] 6,500
Other Revenue 5,442,146 5,958,952 5,814,571 7,023,160 7,648,488
Interfund Transfers 833,242 1,139,000 635,100 973,505 -
Other Financing Sources 25,548 ] ],484,000 10,361,708 50,000 50,000
Village Revenues and Other Sources 67,994,289 99,417,033 97,863,547 89,138,442 92,834,803
Mount Prospect Library Revenues 8,8]6,084 9,450,626 9,450,626 9,7]5,689 (a)
Total Revenues and Other Sources 76,8]0,373 ]08,867,659 107,3]4,173 98,854,13] 92,834,803
BUDGET EXPENDITURES
VilIage Operating Budget 56,058,323 59,098,478 59,725,858 59,478,738 62,9]9,316
Village Capital Budget 9,296,486 23,396,850 22,732,093 8,514,735 8,828,740
Debt Service Budget 4,664,806 ],905,202 2,411,292 2,325,880 2,327,765
Pension Systems Budget 5,751,745 5,991,500 6,122,586 6,410,400 6,601,550
Internal Services Budget (b) 7,925,505 8,645,586 8,766,285 8,668,309 9,114,554
Total Village Expenditures 83,696,865 99,037,6]6 99,758,114 85,398,062 89,791,925
Mount Prospect Library Budget 8,399,402 9,450,626 9,450,626 9,7]5,689 (a)
Total Expenditures (d) 92,096,267 108,488,242 109,208,740 95,113,75] 89,791,925
CHANGES IN FUND BALANCES
Excess (Deficiency) of Revenues &
Other Sources Over Expenditures (d) (15,285,894) 379,417 (1,894,567) 3,740,380 3,042,878
Fund Balances
Start of Budget Year ]29,293,052 ] 14,007,158 114,007,158 112,112,59] 115,852,97]
End of Budget Year 114,007,158 ] 14,386,575 1]2,] 12,591 115,852,971 118,895,849
Less: Pension Fund Balances ( c ) (72,944,799) (66,953,299) (78,445,913) (82,851,913) (88,345,913)
Available Fund Balances 41,062,359 47,433,276 33,666,678 33,001,058 30,549,936
(a) Not available as of December 15,2009.
(b) Internal Services Budget includes Vehicle Maintenance Fund and Risk Management Fund. The Equipment
Replacement Fund and Computer Replacement Fund are included in the Village Capital Budget.
(c) Pension Fund Balances are reserved for pension benefits and not available for appropriation.
(d) Does not include the results of operation of the Mount Prospect Library 2011 Forecast.
VILLAGE OF MOUNT PROSPECT
2010 BUDGET SUMMARY
REVENUES AND OTHER SOURCES BY REVENUE TYPE
2008
Actual
2009
Budget
2009
Estimate
2010
Budget
2011
Forecast
PROPERTY TAXES
13,638,579 13,570,000 14,026,500 14,999,000
16,120,000
OTHER TAXES
Home Rule Sales Tax 4,887,868 4,216,000 4,216,000 4,984,000 5,184,000
Food & Beverage Tax 776,268 714,000 714,000 728,000 743,000
Special Service Area Taxes 1,505,394 1,509,000 1,500,000 1,500,000 1,500,000
Property Tax Increment 2,212,251 2,640,000 2,404,000 2,556,000 2,656,000
Real Estate Transfer Tax 643,082 489,000 489,000 650,000 650,000
Utility Taxes 4,757,979 4,741,000 4,755,000 4,813,000 4,868,000
Municipal Motor Fuel Tax 277,376 270,000 258,000 260,000 263,000
Other Taxes 185,805 182,000 184,696 174,000 201,000
15,246,023 14,761,000 14,520,696 15,665,000 16,065,000
LICENSES, PERMITS & FEES
Vehicle Licenses 1,403,190 1,405,000 1,405,000 1,405,000 1,405,000
Other Licenses 343,783 366,000 346,000 361,000 371,000
Permit Fees 505,840 1,035,000 1,154,000 711,000 713,000
Franchise Fee 510,775 530,000 530,000 550,000 572,000
Other Fees 353,952 521,000 623,000 460,000 465,000
3,117,540 3,857,000 4,058,000 3,487,000 3,526,000
INTERGOVERNMENTAL REVENUE
State Sales Tax 10,066,919 9,430,000 9,430,000 9,560,000 9,812,000
State Income Tax 5,326,270 5,008,000 4,600,000 4,445,000 4,615,000
State Motor Fuel Tax 1,504,420 1,568,000 1,430,000 1,445,000 1,490,000
Other State Taxes 1,241,412 1,099,100 1,096,100 1,107,500 1,142,000
Community Devl Block Grant 342,372 745,604 879,735 515,447 520,483
Other Grants 579,285 728,810 847,925 1,029,700 232,000
19,060,678 18,579,514 18,283,760 18,102,647 17,811,483
CHARGES FOR SERVICE
Water & Sewer Charges 8,732,338 10,236,000 9,436,250 10,596,000 10,971,000
Parking Charges 262,328 213,000 208,500 210,000 210,000
Refuse Disposal Charges 2,107,247 2,230,000 2,136,115 2,151,000 2,170,000
Internal Service Fund Charges 7,600,808 8,166,067 8,194,433 7,373,880 8,648,082
Other Service Charges 1,511,172 1,590,500 1,598,105 1,640,000 1,666,500
20,213,893 22,435,567 21,573,403 21,970,880 23,665,582
FINES AND FORFEITS 798,019 730,000 701,000 704,000 704,000
INVESTMENT INCOME
General Fund 256,845 64,000 69,100 130,000 292,500
Pension Funds ( 11,507,917) 5,557,000 7,259,310 5,289,500 6,020,000
Other Funds 591,462 880,000 164,155 276,750 615,250
(10,659,610) 6,501,000 7,492,565 5,696,250 6,927,750
VILLAGE OF MOUNT PROSPECT
2010 BUDGET SUMMARY
REVENUES AND OTHER SOURCES BY REVENUE TYPE
2008 2009 2009 2010 2011
Actual Budget Estimate Budget Forecast
REIMBURSEMENTS 278,231 401,000 396,244 467,000 316,500
OTHER REVENUE
Villagc Policc & Firc Pcnsion Contributions 2,838,387 3,112,800 3,037,300 4,153,800 4,654,800
Devcloper Donations 22,326 4,315
Employee & Retirce Contributions 2,311,075 2,446,152 2,318,974 2,499,360 2,628,688
Other Revenue 270,358 400,000 453,982 370,000 365,000
5,442,146 5,958,952 5,814,571 7,023,160 7,648,488
TOTAL VILLAGE REVENUES 67,135,499 86,794,033 86,866,739 88,114,937 92,784,803
INTERFUND TRANSFERS 833,242 1,139,000 635,100 973,505
OTHER FINANCING SOURCES
Bond Proceeds 11,424,000 10,000,000
Sale of Property 25,548 60,000 361,708 50,000 50,000
25,548 11,484,000 10,361,708 50,000 50,000
MOUNT PROSPECT LIBRARY REVENUES
8,816,084
9,450,626
9,450,626
9,715,689
(a)
CHANGES IN FUND BALANCES (b)
Total Revenues & Other Sources 76,810,373 108,867,659 107,314,173 98,854,131 92,834,803
Total Expenditures 92,096,267 108,488,242 109,208,740 95,113,751 89,791,925
Additions to <Use of.> Fund Balances ( 15,285,894) 379,417 (1,894,567) 3,740,380 3,042,878
ANALYSIS OF CHANGES IN FUND BALANCES (b)
Additions to <Use of-> Pension Fund Balanccs (13,048,564) 4,001,800 5,501,114 4,406,000 5,494,000
Additions to <Use of-> Other Fund Balances (2,237,330) (3,622,383) (7,395,681 ) (665,620) (2,451,122)
(15,285,894 ) 379,417 (1,894,567) 3,740,380 3,042,878
(a) Figures not available as of December 15,2009.
(b) Does not include the Mount Prospect Library 20 II Forecast.
VILLAGE OF MOUNT PROSPECT
2010 BUDGET SUMMARY
BUDGET EXPENDITURES
2008 2009 2009 2010 2011
Actual Budget Estimate Budget Forecast
VILLAGE OPERATING BUDGET
PUBLIC REPRESENTATION 163,821 119,867 124,199 126,410 134,207
VILLAGE ADMINISTRATION
Village Manager's Office 2,828,498 2,681,718 3,010,147 2,518,951 2,944,533
Television Services Division 193,430 179,215 187,470 202,049 224,674
Village Clerk's Office 198,860 209,032 213,045 208,643 218,625
Finance Department 1,584,722 1,561,034 1,579,831 1,612,713 1,675,339
Totals 4,805,510 4,630,999 4,990,493 4,542,356 5,063,171
COMMUNITY DEVELOPMENT
Community Development 2,171,424 2,400,607 2,303,424 2,234,246 2,389,319
Community DevelopmentJCDBG 406,529 876,710 1,056,048 565,447 570,483
Totals 2,577,953 3,277,317 3,359,472 2,799,693 2,959,802
HUMAN SERVICES DEPARTMENT 838,999 1,173,825 1,075,614 1,150,584 1,199,154
PUBLIC SAFETY AND PROTECTION
Police Department 13,969,654 14,184,671 14,237,349 15,030,969 16,309,997
Fire Department 11,097,855 11,126,988 11,377,929 11,494,077 12,522,221
Totals 25,067,509 25,311,659 25,615,278 26,525,046 28,832,218
PUBLIC WORKS DEPARTMENT
Administration 1,227,036 1,376,962 1,362,960 982,823 1,323,867
StreetsIBldgslParking 3,732,213 2,900,638 2,945,941 2,838,171 3,263,308
Forestry 1,898,685 1,734,739 1,733,078 1,773,932 2,055,654
Engineering 1,325,785 1,514,796 1.546,281 1,587,987 1,447,319
Water/Sewer 9,179,399 12,508,845 ] 1,773,25] 12,523,039 ] ],80],698
Refuse Disposal 4,037,250 4,194,247 4,197,994 4,240,94 ] 4,405,833
Totals 21,400,368 24,230,227 23,559,505 23,946,893 24,297,679
COMMUNITY & CIVIC SERVICES 38],889 354,584 366,197 387,756 433,085
CONTINGENCIES & EQUITY TRANSFERS 822,274 635,100
VILLAGE OF MOUNT PROSPECT
2010 BUDGET SUMMARY
BUDGET EXPENDITURES
2008 2009 2009 2010 2011
Actual Budget Estimate Budget Forecast
VILLAGE CAPITAL BUDGET
Village Improvements & Equip 1,345,976 1,463,850 1,183,226 1,360,350 1,407,500
Community Improvement Projects 37,145 216,000 137,800 90,000 545,000
Downtown Redevelopment Constr 3, I 22,668 1,924,650 1,872,462 2,735,000 2,768,000
Flood Control Projects 193,110 235,000 708,455 150,150 155,330
Street Improvement Projects 3,556,877 4, I 84,700 2,889,834 2,6 I 0,600 3,086,910
Motor Equipment Replacement 948,922 2,535,500 2,293,157 440,000 615,150
Computer Replacement 91,788 188,150 188,150 206,050 250,850
Station 14 8,378,000 8,161,169 922,585
Emergency Operation Center 2,034,000 2,441,437
Public Works Expansion 2,237,000 2,856,403
Totals 9,296,486 23,396,850 22,732,093 8,514,735 8,828,740
DEBT SERVICE BUDGET
Debt Service - Property Tax 1,296,709 1,291,848 1,797,938 1,712,524 1,714,41 I
Debt Service - Tax Increment 1,754,900
Debt Service - Home Rule Sales Tax I 1,613,130 613,354 613,354 613,356 613,354
Special Service Area Bonds 67
Totals 4,664,806 1,905,202 2,411,292 2,325,880 2,327,765
PENSION SYSTEMS BUDGET
Miscellaneous Pensions 45,460 46,500 45,590 46,600 46,750
Police Pensions 2,910,380 2,993,500 3,092,596 3,242,300 3,330,300
Fire Pensions 2,795,905 2,951,500 2,984,400 3,121,500 3,224,500
Totals 5,751,745 5,991,500 6,122,586 6,410,400 6,60 I ,550
VILLAGE INTERNAL SERVICES BUDGET
Vehicle Maintenance Services 1,669,311 1,972,750 1,707,487 1,814,711 1,905,512
Risk Management
Casualty and Property Insurance 1,345,287 967,700 1,343,162 927,700 936,200
Medical Insurance 4,910,907 5,705,136 5,715,636 5,925,898 6,272,842
Totals 7,925,505 8,645,586 8,766,285 8,668,309 9,114,554
MOUNT PROSPECT LIBRARY BUDGET
8,399,402
9,450,626
9,450,626
9,715,689
(a)
(a) Figures not available as of December 15,2009.
(b) Does not include the Mount Prospect Library 2011 Forecast.
VILLAGE OF MOUNT PROSPECT
2010 BUDGET SUMMARY
REVENUES AND OTHER SOURCES BY FUND
2008
Actual
2009
Budget
2009
Estimate
2010
Budget
2011
Forecast
GENERAL FUND
41,083,058
40,153,100
39,855,305
40,691,100
42,583,500
SPECIAL REVENUE FUNDS
Refuse Disposal Fund 4,167,592 4,166,000 3,997,615 4,038,500 4,143,500
Motor Fuel Tax Fund 1,558,291 1,812,000 1,522,669 1,836,500 1,501,500
Community Dev. Block Gmt 406,530 785,604 967,637 565,447 570,483
Asset Seizure Fund 2,250 12,000 3,120 6,000 7,000
DEA Shared Funds Fund 28,006 2,000 1,100 1,500 1,500
DUl Fine Fund 15,664 21,000 20,015 20,500 20,500
Foreign Fire Tax Board Fund 34,732 41,000 50,236 35,500 35,500
6,213,065 6,839,604 6,562,392 6,503,947 6,279,983
DEBT SERVICES FUNDS
G.O. Bonds - Property Taxes 1,291,695 1,303,000 1,771,560 1,697,000 1,702,000
G.O. Bonds - Tax Increment 1,144,816
G.O. Bonds - Home Rule Sales Tax 1 1,225,513 1,054,000 1,054,000 1,140,708 613,354
Special Service Area Bonds 161
3,662,185 2,357,000 2,825,560 2,837,708 2,315,354
CAPITAL PROJECTS FUNDS
Capital Improvement Fund 1,972,896 1,178,810 1,236,815 1,421,500 1,318,500
Series 2009 Const Fund 12,784,000 10,920, I 00 1,124,505
Downtown Redevlpmnt Const 1,111,977 2,675,000 2,407,600 2,567,000 2,673,500
Street Improv Const Fund 1,533,415 1,334,000 1,322,400 1,717,600 1,560,000
Flood Control Const Fund 11,453 108,500 123,800 198,792 737,646
4,629,741 18,080,310 16,010,715 7,029,397 6,289,646
ENTERPRISE FUNDS
Water And Sewer Fund
Village Parking System Fund
Parking System Revenue Fund
10,437,748
185,013
178,020
10,800,781
11,983,000
161,000
161,000
12,305,000
11,022,450
149,600
159,200
11,331,250
12,225,500
152,000
159,500
12,537,000
12,710,500
152,500
160,000
13,023,000
INTERNAL SERVICE FUNDS
Vehicle Maintenance Fund 1,554,380 1,671,682 1,886,23 I 1,654,192 1,905,512
Vehicle Replacement Fund 1,105,024 1,159,700 1,344,308 238,200 962,100
Computer Replacement Fund 183,229 220,281 198,281 12,000 205,963
Risk Management Fund 6,105,105 6,683,556 6,271,395 6,865,098 7,220,945
8,947,738 9,735,219 9,700,215 8,769,490 10,294,520
VILLAGE OF MOUNT PROSPECT
2010 BUDGET SUMMARY
REVENUES AND OTHER SOURCES BY FUND
2008 2009 2009 2010 2011
Actual Budget Estimate Budget Forecast
FIDUCIARY FUNDS
Police Pension Fund (3,789,860) 4,966,500 6,145,490 5,585,500 6,243,500
Fire Pension Fund (3,552,419) 4,980,300 5,432,620 5,184,300 5,805,300
(7,342,279) 9,946,800 11,578,110 10,769,800 12,048,800
MOUNT PROSPECT LIBRARY FUND
8,816,084
9,450,626
9,450,626
9,715,689
(a)
(a) Figures not available as of December 15,2009.
(b) Does not include the Mount Prospect Library 20 II Forecast.
VILLAGE OF MOUNT PROSPECT
2010 BUDGET SUMMARY
EXPENDITURES BY FUND
2008
Actual
2009
Budget
2009
Estimate
2010
Budget
2011
Forecast
GENERAL FUND
41,357,164
40,472,925
41,606,459
41,074,100
45,128,755
SPECIAL REVENUE FUNDS
Refuse Disposal Fund 4,037,250 4,194,247 4,197,994 4,240,941 4,405,833
Motor Fuel Tax Fund 1,991,124 2,113,102 1,768,102 1,736,302 1,905,072
Community Development Block Grant 406,529 876,710 1,056,048 565,447 570,483
Asset Seizure Fund 24,820 2,000 7,416 2,000 2,000
DEA Shared Funds Fund 33,826 1,000 12,721 1,000 1,000
DUI Fine Fund 27,448 1,500 7,443 1,500 1,500
Foreign Fire Tax Board Fund 29,633 15,500 21,013 15,500 15,693
Totals 6,550,630 7,204,059 7,070,737 6,562,690 6,901,581
DEBT SERVICE FUNDS
G.O. Bonds - Property Taxes 1,296,709 1,291,848 1,797,938 1,712,524 1,714,411
G.O. Bonds - Tax Increment 1,754,900
G.O. Bonds - Home Rule Sales Tax I 1,613,130 613,354 613,354 613,356 613,354
Special Service Area Bonds 67
Totals 4,664,806 1,905,202 2,411,292 2,325,880 2,327,765
CAPITAL PROJECTS FUNDS
Capital Improvement Fund 1,383,121 1,544,850 1,269,015 1,714,350 1,927,500
Series 2009 Const Fund 12,784,000 13,682,020 922,585
Downtown Redevelop Const Fund 3,123,618 1,925,650 1,873,462 2,736,500 2,769,545
Street Improvement Const Fund 2,300,299 2,856,600 1,750,734 1,401,600 1,786,910
Flood Control Const Fund 193,110 235,000 708,455 150,150 155,330
Totals 7,000,148 19,346, 100 19,283,686 6,925,185 6,639,285
ENTERPRISE FUNDS
Water and Sewer Fund
Village Parking System Revenue Fund
Parking System Revenue Fund
Totals
9,179,399
95,774
167,623
9,442,796
12,508,845
131,101
143,648
12,783,594
11,773,251
132,212
144,389
12,049,852
12,523,039
127,233
170,276
12,820,548
11,801,698
214,821
230,763
12,247,282
INTERNAL SERVICE FUNDS
Vehicle Maintenance Fund 1,669,311 1,972,750 1,707,487 1,814,711 1,905,512
Vehicle Replacement Fund 948,922 2,535,500 2,293,157 440,000 615,150
Computer Replacement 91,788 188,150 188,150 206,050 250,850
Risk Management Fund 6,265,015 6,684,336 7,070,298 6,865,098 7,220,945
Totals 8,975,036 11,380,736 11,259,092 9,325,859 9,992,457
VILLAGE OF MOUNT PROSPECT
2010 BUDGET SUMMARY
EXPENDITURES BY FUND
2008
Actual
2009
Budget
2009
Estimate
2010
Budget
2011
Forecast
FIDUCIARY FUNDS
Police Pension Fund
Fire Pension Fund
Totals
2,910,380
2,795,905
5,706,285
2,993,500
2,951,500
5,945,000
3,092,596
2,984,400
6,076,996
3,242,300
3,121,500
6,363,800
3,330,300
3,224,500
6,554,800
MOUNT PROSPECT LIBRARY BUDGET
8,399,402
9,450,626
9,450,626
9,715,689
(a)
(a) Figures not available as of December 15,2009.
(b) Does not include the Mount Prospect Library 2011 Forecast.
VILLAGE OF MOUNT PROSPECT
2010 BUDGET SUMMARY
AVAILABLE FUND BALANCES 12-31-2010
Estimated
Balance
1-1-10
2010
Budget
Revenues
2010
Budget
Expenditures
Estimated
Balance
12-31-10
GENERAL FUND 10,789,671 40,691,100 41,074,100 10,406,671
SPECIAL REVENUE FUNDS
Refuse Disposal Fund 2,094,087 4,038,500 4,240,941 1,891,646
Motor Fuel Tax Fund (341,120) 1,836,500 1,736,302 (240,922)
Community Development Block Gmt (88,411) 565,447 565,447 (88,411)
Asset Seizure Fund 50,455 6,000 2,000 54,455
DEA Shared Funds Fund 20,236 1,500 1,000 20,736
DUl Fine Fund 31,033 20,500 1,500 50,033
Foreign Fire Tax Board Fund 115,193 35,500 15,500 135,193
TOTAL 1,881,473 6,503,947 6,562,690 1,822,730 L
DEBT SERVICES FUNDS
G.O. Bonds - Property Taxes 10 I ,854 1,697,000 1,712,524 86,330
G.O. Bonds - Tax Increment 529,994 529,994
G.O. Bonds - Home Rule Sales Tax I (123,182) 1,140,708 613,356 404,170
Special Service Area Bonds 3,455 3,455
TOTAL 512,121 2,837,708 2,325,880 1,023,949
CAPITAL PROJECTS FUNDS
Capital Improvement Fund 969,378 1,421,500 1,714,350 676,528
Series 2009 Const Fund (2,761,920) 1,124,505 922,585 (2,560,000)
Downtown Redevelop Const Fund 837,630 2,567,000 2,736,500 668,130
Street Improvement Const Fund 334,527 1,717,600 1,40 I ,600 650,527
Flood Control Const Fund (172,463) 198,792 150,150 (123,821 )
TOTAL (792,848) 7,029,397 6,925,185 (688,636)
ENTERPRISE FUNDS
Water and Sewer Fund (a) 3,480,731 12,225,500 12,523,039 3,183,192
Village Parking System Fund (a) 189,496 152,000 127,233 214,263
Parking System Revenue Fund (a) 20 I ,593 159,500 170,276 190,817
TOTAL 3,871,820 12,537,000 12,820,548 3,588,272
(a) Estimated balances reflect cash and investment balance, not fund equity.
VILLAGE OF MOUNT PROSPECT
2010 BUDGET SUMMARY
AVAILABLE FUND BALANCES 12-31-2010
Estimated
Balance
1-1-10
2010
Budget
Revenues
2010
Budget
Ex enditures
Estimated
Balance
12-31-10
INTERNAL SERVICE FUNDS (b)
Vehicle Maintenance Fund 832,390 1,654,192 1,814,711 671,871
Vehicle Replacement Fund 9,821,148 2~8,200 440,000 9,619,348
Computer Replacement Fund 811,648 12,000 206,050 617,598
Risk Management Fund 1,608,410 6,865,098 6,865,098 1,608,4 I 0
TOTAL 13,073,596 8,769,490 9,325,859 12,517,227
PENSION FUNDS (c)
Police Pension Fund 39,3 I 5,837 5,585,500 3,242,300 41,659,037
Fire Pension Fund 39, I 30,076 5,184,300 3,121,500 41,192,876
TOTAL 78,445,913 10,769,800 6,363,800 82,851,913
Totals - Village Funds 107,781,746 89,138,442 85,398,062
Less: Pension Funds (c) (78,445,913) (10,769,800) (6,363,800)
(b) Estimated balances for Internal Service Funds reflect unrestricted net assets only.
(c) Pension Funds are restricted for future pension benefits and do not constitute "Available Fund Balances."
ORDINANCE NO.
AN ORDINANCE DESIGNATING
MOUNT PROSPECT BUSINESS DISTRICT NO.1
[RANDHURST BUSINESS DISTRICll
(Southeast Corner of Euclid Avenue
and Route 83 on the Randhurst Mall ProDerty)
BE IT ORDAINED by the President and Board of Trustees of the Village of Mount
Prospect, Cook County, Illinois, acting in the exercise of their home rule powers, as follows:
SECTION 1: The President and Board of Trustees find as follows:
A. On December 1, 2009, a public hearing was held by the President and Board of
Trustees relative to the designation of Mount Prospect Business District NO.1.
B. On December 8,2009, a second public hearing as required by law was held by
the President and Board of Trustees relative to the designation of Mount Prospect Business
District NO.1.
C. Notice of the initial public hearing was published in the Daily Herald on
November 21, 2009 (a copy of the Publisher's Certificate in regard to the publications is
attached as Exhibit "A").
D. Notice of the second public hearing was published in the Daily Herald on
November 28, 2009 (a copy of the Publisher's Certificate in regard to the publications is
attached as Exhibit "A").
E. At each public hearing, Village Staff and a representative of Laube Consulting
Group LLC made presentations in regard to the proposed Redevelopment Plan for Mount
Prospect Business District No.1; a "blighted area" designation, pursuant to 65 ILCS
5/11-74.3-5, for Mount Prospect Business District No.1; and proposed redevelopment within
Mount Prospect Business District No.1;
F. At each public hearing, all members of the public who desired to speak relative to
the designation of proposed Mount Prospect Business District No.1, the "blighted area"
designation, or the proposed Redevelopment Plan, were given an opportunity to speak;
G. The area legally described below is an area in need of commercial
redevelopment so as to maintain and revitalize stable commercial growth within the Village in
accordance with the Mount Prospect Village Code;
H. For the reasons as more specifically set forth in the Redevelopment Plan, entitled
"Village of Mount Prospect Randhurst Business District No. 1 Plan" and prepared by Laube
Consulting Group LLC, attached as Exhibit "B", the area legally described below:
(1 )
is a "blighted area," as defined in 65 ILeS 5/11-74.3-5, by reason of the
deterioration of site improvements;
241472_1
L-L
"'
(2) constitutes an economic liability to the Village in its present condition and
use; and
(3) on the whole has not been subjed to growth and development by private
enterprises and would not reasonably be anticipated to be developed or
redeveloped without the Village of Mount Prosped Business District No. 1
Plan set forth in Exhibit "C, which is hereby adopted as though fully set
forth. "
I. In light of Subsedion (H) above, the Village should impose a Business Distrid
Retailers' Occupation Tax upon all persons engaged in the business of selling tangible personal
property at retail within Mount Prosped Business Distrid No. 1 at the rate of one quarter
percent (0.25%) of the gross receipts of sales made in the course of business, pursuant to and
in accordance with 65 ILCS 5/11-74.3-6; and
J. In light of Subsedion (H) above, the Village should impose a Business Distrid
Service Occupation Tax upon all persons engaged in the business of making sales of service
within Mount Prospect Business Distrid No. 1 who, as an incident to making those sales of
service, transfer tangible personal property within Mount Prosped Business Distrid No.1, either
in the form of tangible personal property or real estate, as an incident to a sale of service, at the
rate of one quarter percent (0.25%) of the selling price of such personal property so transferred,
pursuant to and in accordance with 65 ILCS 5/11-74.3-6.
K. In light of Subsedion (H) above, the Village shall impose an Amusement Tax on
the sale of tickets to an entertainment event, including the sale of movie theater tickets, in the
amount of twenty five cents ($0.25) per ticket throughout the Village of Mount Prospect. For
purposes of this Business Distrid, the sale of the tickets will be deemed to have taken place at
the venue at which the tickets are actually used.
L. In light of Subsection (H) above, the Village shall amend Article XIII of Chapter 8
of the Village Code to increase its Hotel Tax so that it is equal to six (6%) percent of the gross
receipts for the rental of hotel or motel rooms throughout the Village of Mount Prospect.
SECTION 2: That pursuant to 11-74.3-1 et seq. of the Illinois Municipal Code, the
following legally described area is designated as Mount Prosped Business District NO.1:
100 ACRE MALL PARCEL LESS COSTCO AND COSTCO GAS PARCELS
PARCEL A: LOTS 1,2, AND 3 (EXCEPTING FROM SAID LOT ONE THAT PART THEREOF
TAKEN BY DEPARTMENT OF TRANSPORTATION STATE OF ILLINOIS IN CASE NO. 87L51078
AND ALSO EXCEPTING FROM SAID LOT ONE THA T PART THEREOF CONVEYED TO THE
PEOPLE OF THE STATE OF ILLINOIS, DEPARTMENT OF TRANSPORTATION PURSUANT TO
THAT CERTAIN QUIT CLAIM DEED RECORDED SEPTEMBER 29, 1995 AS DOCUMENT NO.
95664230) IN RANDHURST CENTER RESUBDIVISION - NO.1, BEING A RESUBDIVISION OF
LOT ONE IN RANDHURST CENTER, BEING A SUBDIVISION OF PART OF THE SOUTHEAST 14
OF SECTION 27, TOWNSHIP 42 NORTH, RANGE 11 EAST OF THE THIRD PRINCIPAL
MERIDIAN, IN COOK COUNTY, ILLINOIS, ACCORDING TO THE PLAT OF SAID RANDHURST
CENTER RESUBDIVISION - NO.1 RECORDED JULY 24, 1987 IN THE OFFICE OF THE
RECORDER OF DEEDS OF COOK COUNTY, ILLINOIS AS DOCUMENT NO. 87408581 AND
241472_1
REGISTERED IN THE OFFICE OF THE REGISTRAR OF TITLES OF SAID COUNTY AS
DOCUMENT NO. LR3637429.
PARCEL B: THE NORTH 70 FEET OF THE WEST 70 FEET OF THE SOUTH 120 FEET OF THE
EAST ~ OF THE SOUTHEAST '14 OF SECTION 27, TOWNSHIP 42 NORTH, RANGE 11, EAST OF
THE THIRD PRINCIPAL MERIDIAN, IN COOK COUNTY, ILLINOIS
EXCEPTING FROM SAID PARCELS A AND B THE FOLLOWING PARCEL:
A PART OF LOT lIN RANDHURST CENTER RESUBDNISION - NO.1, BEING A
RESUBDNISION OF LOT ONE IN RANDHURST CENTER, BEING A SUBDNISION OF PART
OF THE SOUTHEAST '14 OF SECTION 27, TOWNSHIP 42 NORTH, RANGE 11 EAST OF THE
THIRD PRINCIPAL MERIDIAN, ACCORDING TO THE PLAT OF SAID RANDHURST CENTER
RESUBDNISION - NO.1 RECORDED JULY 24, 1987 IN THE OFFICE OF THE RECORDER OF
DEEDS OF COOK COUNTY, ILLINOIS AS DOCUMENT NO. 87408581 MORE PARTICULARLY
DESCRIBED AS FOLLOWS:
COMMENCING AT THE SOUTHEAST CORNER OF SAID LOT 1; THENCE NORTH 89 DEGREES
50 MINUTES 20 SECONDS WEST, ALONG THE SOUTH LINE OF SAID LOT 1, A DISTANCE OF
869.28 FEET; THENCE NORTH 00 DEGREES 00 MINUTES 00 SECONDS EAST, A DISTANCE OF
17.0 FEET TO A POINT ON THE NORTH LINE OF KENSINGTON AVENUE AS WIDENED PER
DOCUMENT NUMBER 95664230, SAID POINT BEING THE POINT OF BEGINNING OF THE
TRACT HEREIN DESCRIBED; THENCE CONTINUING NORTH 00 DEGREES 00 MINUTES 00
SECONDS EAST, A DISTANCE OF 292.28 FEET; THENCE NORTH 90 DEGREES 00 MINUTES 00
SECONDS WEST, A DISTANCE OF 150.75 FEET TO A POINT OF CURVE; THENCE
SOUTHWESTERLY ALONG A CURVED LINE CONVEX TO THE NORTHWEST, HAVING A
RADIUS OF 28.0 FEET, AN ARC LENGTH OF 43.98 FEET, A CHORD BEARING SOUTH 45
DEGREES 00 MINUTES 00 SECONDS WEST 39.60 FEET TO A POINT OF TANGENCY; THENCE
SOUTH 00 DEGREES 00 MINUTES 00 SECONDS WEST, A DISTANCE OF 263.78 FEET TO A
POINT ON SAID NORTH LINE OF KENSINGTON A VENUE AS WIDENED, SAID POINT BEING
ON A LINE 17.0 FEET NORTH OF AND PARALLEL TO THE SOUTH LINE OF SAID LOT 1;
THENCE SOUTH 89 DEGREES 50 MINUTES 20 SECONDS EAST, ALONG SAID NORTH LINE
OF KENSINGTON AVENUE AS WIDENED, A DISTANCE OF 178.75 FEET TO THE POINT OF
BEGINNING, CONTAINING 1.19 ACRES, MORE OR LESS.
ALSO EXCEPTING FROM SAID PARCELS A AND B THE FOLLOWING PARCEL:
A PART OF LOT lIN RANDHURST CENTER RESUBDNISION - NO.1, BEING A
RESUBDNISION OF LOT ONE IN RANDHURST CENTER, BEING A SUBDNISION OF PART
OF THE SOUTHEAST '14 OF SECTION 27, TOWNSHIP 42 NORTH, RANGE 11 EAST OF THE
THIRD PRINCIPAL MERIDIAN, ACCORDING TO THE PLAT OF SAID RANDHURST CENTER
RESUBDNISION - NO.1 RECORDED JULY 24, 1987 IN THE OFFICE OF THE RECORDER OF
DEEDS OF COOK COUNTY, ILLINOIS AS DOCUMENT NO. 87408581 MORE PARTICULARLY
DESCRIBED AS FOLLOWS:
COMMENCING AT THE MOST WESTERLY SOUTHWEST CORNER OF ORIGINAL LOT 1
AFORESAID; THENCE NORTH 00 DEGREES 00 MINUTES 00 SECONDS WEST, ALONG THE
WESTERLY LINE OF SAID LOT 1,360.59 FEET; THENCE NORTH 90 DEGREES 00 MINUTES 00
SECONDS EAST, 188.76 FEET TO THE POINT OF BEGINNING OF THIS DESCRIPTION;
THENCE NORTH 04 DEGREES 04 MINUTES 56 SECONDS WEST, 39.92 FEET; THENCE
NORTHERLY AND NORTHEASTERLY, 22.66 FEET ALONG AN ARC TO THE RIGHT, HAVING
A RADIUS OF 19.50 FEET, SUBTENDED BY A LONG CHORD HAVING A BEARING OF NORTH
241472_1
29 DEGREES 12 MINUTES 18 SECONDS EAST AND A LENGTH OF 21.40 FEET; THENCE
NORTHEASTERLY, 30.22 FEET ALONG AN ARC TO THE LEFT, HAVING A RADIUS OF 325.11
FEET, SUB TENDED BY A LONG CHORD HAVING A BEARING OF NORTH 59 DEGREES 49
MINUTES 45 SECONDS EAST AND A LENGTH OF 30.21 FEET; THENCE NORTH 56 DEGREES
27 MINUTES 15 SECONDS EAST, 42.41 FEET; THENCE NORTHEASTERLY, 37.52 FEET ALONG
AN ARC TO THE LEFT, HAVING A RADIUS OF 294.91 FEET, SUBTENDED BY A LONG
CHORD HAVING A BEARING OF NORTH 43 DEGREES 06 MINUTES 11 SECONDS EAST AND
A LENGTH OF 37.50 FEET; THENCE NORTH 34 DEGREES 51 MINUTES 03 SECONDS EAST,
72.03 FEET; THENCE NORTHEASTERLY, 154.45 FEET ALONG AN ARC TO THE LEFT,
HAVING A RADIUS OF 422.95 FEET, SUBTENDED BY A LONG CHORD HAVING A BEARING
OF NORTH 15 DEGREES 01 MINUTES 34 SECONDS EAST AND A LENGTH OF 153.59 FEET;
THENCE NORTHERLY AND NORTHEASTERLY, 33.81 FEET ALONG AN ARC TO THE RIGHT,
HAVING A RADIUS OF 26.50 FEET, SUBTENDED BY A LONG CHORD HAVING A BEARING
OF NORTH 41 DEGREES 06 MINUTES 54 SECONDS EAST AND A LENGTH OF 31.56 FEET;
THENCE NORTH 77 DEGREES 39 MINUTES 56 SECONDS EAST, 352.49 FEET; THENCE
EASTERLY AND SOUTHEASTERLY, 12.40 FEET ALONG AN ARC TO THE RIGHT, HAVING A
RADIUS OF 11.50 FEET, SUBTENDED BY A LONG CHORD HAVING A BEARING OF SOUTH 71
DEGREES 26 MINUTES 54 SECONDS EAST AND A LENGTH OF 11.81 FEET; THENCE
SOUTHEASTERLY, 20.84 FEET ALONG AN ARC TO THE LEFT, HAVING A RADIUS OF 61.50
FEET, SUBTENDED BY A LONG CHORD HAVING A BEARING OF SOUTH 50 DEGREES 16
MINUTES 17 SECONDS EAST AND A LENGTH OF 20.74 FEET; THENCE SOUTH 59 DEGREES
58 MINUTES 01 SECONDS EAST, 51.51 FEET; THENCE SOUTHEASTERLY, 49.87 FEET ALONG
AN ARC TO THE LEFT, HAVING A RADIUS OF 67.50 FEET, SUB TENDED BY A LONG CHORD
HAVING A BEARING OF SOUTH 81 DEGREES 07 MINUTES 54 SECONDS EAST AND A
LENGTH OF 48.74 FEET; THENCE NORTH 77 DEGREES 42 MINUTES 13 SECONDS EAST, 77.05
FEET; THENCE NORTH 29 DEGREES 58 MINUTES 39 SECONDS EAST, 0.58 FEET; THENCE
SOUTH 60 DEGREES 01 MINUTES 21 SECONDS EAST, 28.46 FEET; THENCE NORTH 29
DEGREES 58 MINUTES 39 SECONDS EAST, 300.44 FEET; THENCE SOUTH 60 DEGREES 01
MINUTES 21 SECONDS EAST, 80.14 FEET; THENCE NORTH 29 DEGREES 58 MINUTES 44
SECONDS EAST, 157.32 FEET; THENCE SOUTH 60 DEGREES 00 MINUTES 13 SECONDS EAST,
110.06 FEET; THENCE SOUTHEASTERLY, 151.57 FEET ALONG AN ARC TO THE RIGHT,
HAVING A RADIUS OF 1467.70 FEET, SUBTENDED BY A LONG CHORD HAVING A BEARING
OF SOUTH 46 DEGREES 46 MINUTES 20 SECONDS EAST AND A LENGTH OF 151.50 FEET;
THENCE SOUTH 29 DEGREES 58 MINUTES 49 SECONDS WEST, 587.41 FEET; THENCE
NORTH 59 DEGREES 59 MINUTES 56 SECONDS WEST, 150.73 FEET; THENCE SOUTH 30
DEGREES 01 MINUTES 59 SECONDS WEST, 156.61 FEET; THENCE SOUTH 90 DEGREES 00
MINUTES 00 SECONDS WEST, 148.32 FEET; THENCE SOUTH 00 DEGREES 00 MINUTES 34
SECONDS EAST, 214.01 FEET; THENCE SOUTHWESTERLY, 14.17 FEET ALONG AN ARC TO
THE RIGHT, HAVING A RADIUS OF 9.00 FEET, SUB TENDED BY A LONG CHORD HAVING A
BEARING OF SOUTH 45 DEGREES 05 MINUTES 31 SECONDS WEST AND A LENGTH OF 12.75
FEET; THENCE NORTH 89 DEGREES 48 MINUTES 24 SECONDS WEST, 260.82 FEET; THENCE
SOUTH 89 DEGREES 03 MINUTES 38 SECONDS WEST, 83.27 FEET; THENCE NORTH 89
DEGREES 58 MINUTES 19 SECONDS WEST, 145.72 FEET; THENCE WESTERLY, 33.26 FEET
ALONG AN ARC TO THE RIGHT, HAVING A RADIUS OF 61.50 FEET, SUB TENDED BY A
LONG CHORD HAVING A BEARING OF NORTH 74 DEGREES 28 MINUTES 47 SECONDS
WEST AND A LENGTH OF 32.85 FEET; THENCE NORTH 58 DEGREES 59 MINUTES 15
SECONDS WEST, 25.69 FEET; THENCE NORTHWESTERLY AND NORTHERLY, 105.29 FEET
ALONG AN ARC TO THE RIGHT, HAVING A RADIUS OF 108.50 FEET, SUBTENDED BY A
LONG CHORD HAVING A BEARING OF NORTH 31 DEGREES 11 MINUTES 12 SECONDS
WEST AND A LENGTH OF 101.21 FEET; THENCE NORTHERLY, 31.26 FEET ALONG AN ARC
TO THE LEFT, HAVING A RADIUS OF 114.20 FEET, SUBTENDED BY A LONG CHORD
241472_1
HAVING A BEARING OF NORTH 11 DEGREES 13 MINUTES 39 SECONDS WEST AND A
LENGTH OF 31.16 FEET; THENCE NORTH 06 DEGREES 34 MINUTES 06 SECONDS WEST,
11.08 FEET; THENCE NORTH 01 DEGREES 40 MINUTES 22 SECONDS WEST, 61.21 FEET TO
THE POINT OF BEGINNING, CONTAINING 13.12 ACRES, MORE OR LESS.
the property being more fully depicted on Exhibit "C" commonly known as the Southeast Corner
of Euclid Avenue and Route 83 on the Randhurst Mall Property.
SECTION 3: That Village Staff is directed to prepare an Ordinance imposing the taxes
as set forth in Sections (G) and (H) above.
SECTION 4: In promoting the commercial development/redevelopment within Mount
Prospect Business District No.1, the President and Board of Trustees may exercise those
powers as setforth in Section 11-74.3-3 of the Illinois Municipal Code.
SECTION 5: This Ordinance shall be in full force and effect from and after its adoption
and approval as provided by law.
AYES:
NAYS:
ABSENT:
PASSED AND APPROVED this
day of
,2009.
Irvana K. Wilks
Mayor
ATTEST:
M. Lisa Angell
Village
H:\CLKO\WIN\ORDINANCE2\BIDdesignatingordinance2finaldec2009.doc
241472_1
ORDINANCE NO.
AN ORDINANCE
ESTABLISHING A BUSINESS DISTRICT NO.1
BUSINESS DISTRICT MUNICIPAL RETAilERS' OCCUPATION TAX
WHEREAS, the Village of Mount Prospect has approved a Redevelopment Agreement
for redevelopment of the property commonly known as the Randhurst Shopping Mall; and
WHEREAS, the Village of Mount Prospect finds that it is in the best interest to impose
and collect a 0.25% Retailer's Occupation Tax within the Business District that is in addition to
all other taxes collected within the District; and
WHEREAS, the President and Board of Trustees have determined that it is in the best
interests of the Village to impose such tax.
NOW, THEREFORE BE IT ORDAINED by the President and Board of Trustees of the
Village of Mount Prospect, Cook County, Illinois, acting in the exercise of their home rule
powers, as follows:
SECTION 1: A new Article XXIV entitled "Business District Municipal Retailer's
Occupation Tax" shall be added to Chapter 8 entitled "Village Government Miscellaneous
Provisions" to the Village of Mount Prospect Village Code and shall read as follows:
ARTICLE XXIV
BUSINESS DISTRICT MUNICIPAL RETAilERS' OCCUPATION TAX
8.2401 PURPOSE:
A Business District Municipal Retailers' Occupation Tax is hereby established for the
purpose of planning, execution and implementation of business district plans and to pay for
business district project costs in Business District No.1 in the Village of Mount Prospect. (Ord.
4275,2-19-1991, eff. 9-1-1991: amd. Ord. 4613, 1-18-1994).
8.2402 IMPOSITION OF TAX:
A. Tanaible Personal Prooertv. Effective as of the date of the establishment of
Business District No.1, a Business District Retailers' Occupation Tax is imposed upon all
persons engaged in the business of selling tangible personal property, other than an item of
tangible personal property titled or registered with an agency of the State of Illinois' government,
243860_1
at retail in the Village at the rate set forth in Appendix A, Division II of this Code, on the gross
receipts from such sales made in the course of such business. (Ord. 4275, 2-19-1991, eff. 9-1-
1991: amd. Ord. 4613,1-18-1994: Ord. 5189, 5-15-2001.
B. Tanaible Personal Property in Connection with the Sale of a Service. Effective
as of the date of the establishment of Business District No.1, a Business District Service
Occupation Tax is imposed upon all persons engaged in the business of making sales of
service within Mount Prospect Business District No. 1 who, as an incident to making those sales
of service, transfer tangible personal property within Mount Prospect Business District No.1, at
the rate set forth in Appendix A, Division II of this Code. This tax shall apply only to the tangible
property that is transferred as an incident of the service.
8.2403 COLLECTION OF TAX:
The taxes that are the subject of this Article, and all civil penalties that may be assessed
pursuant to Article XX of this Chapter, shall be collected by the Department of Revenue of the
State of Illinois. The Department of Revenue shall have full power to administer and enforce the
provisions of this Article. (Ord. 5156-A, 12-19-2000).
SECTION 2: Section 8.2402 entitled "Imposition of Tax" of Chapter 8 listed in
Appendix A, Division II "Fees, Rates and Taxes" of the Mount Prospect Village Code shall be
amended as follows:
Sec. 8.2402
IMPOSITION OF TAX:
A. 0.25% on the gross receipts from sales
SECTION 3: This Ordinance shall be in full force and effect from and after its adoption
and approval as provided by law.
AYES:
NAYS:
ABSENT:
PASSED AND APPROVED this
day of
,2009.
Irvana Wilks
Mayor
ATTEST:
M. Lisa Angell
Village Clerk
H:\CLKO\WIN\ORDINANCE2\BIDtaxfinald2dec22009.doc
243860_1
ORDINANCE NO.
AN ORDINANCE AMENDING APPENDIX A, DIVISION II
OF THE VILLAGE CODE OF MOUNT PROSPECT
BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE
VILLAGE OF MOUNT PROSPECT, COOK COUNTY, ILLINOIS ACTING IN THE EXERCISE
OF THEIR HOME RULE POWERS:
SECTION ONE: Section 8.1302 of Chapter 8 listed in Appendix A, Division II "Fees,
Rates and Taxes" of the Mount Prospect Village Code shall be amended as follows:
Sec. 8.1302
Hotel/Motel Use
Tax
6% of gross rental receipts from rental,
leasing or letting
SECTION TWO: That this ordinance shall be in full force and effect from and after its
passage, approval and publication in pamphlet form in the manner provided by law.
AYES:
NAYS:
ABSENT:
PASSED and APPROVED this
day of
,2009.
Irvana K. Wilks
Mayor
ATTEST:
M. Lisa Angell
Village Clerk
H:\CLKO\WIN\ORDINANCE2\CHAPTER8MPHotel Accommodations TaxDEC2009.doc
ORDINANCE NO.
AN ORDINANCE AMENDING CHAPTER 8
ENTITLED "VILLAGE GOVERNEMNT MISCELLANEOUS PROVISIONS" OF THE
MOUNT PROSPECT VILLAGE CODE IN REGARD TO A MOVIE THEATER TAX
WHEREAS, Chapters 5/11-42-2 and 5/11-42-5 of the Illinois Municipal Code, 65 ILCS
5/11-42-2 and 5/11-42-5, authorize the corporate authorities of a municipality to license, tax and
regulate all places for amusement, as well as theatricals and other exhibitions, shows and
amusements, including, but not limited to, pinball, bowling and billiards, within the municipality
("Amusements"); and
WHEREAS, the corporate authorities of the Village of Mount Prospect find that it is in the
Village's best interests to levy a twenty five cents ($0.25) tax on each individual admission to
movie theaters located within the Village of Mount Prospect;
NOW, THEREFORE, BE IT ORDAINED by the President and Board of Trustees of the
Village Mount Prospect, Cook County, Illinois, acting in the exercise of their home rule powers,
as follows:
SECTION 1: A new Article XXIII entitled "Movie Theater Tax" shall be added to Chapter
8 entitled "Village Government Miscellaneous Provisions" of the Mount Prospect Village Code,
which shall read in its entirety as follows:
ARTICLE XXIII
MOVIE THEATER TAX
8.2301 Movie Theater Tax
(A) Definitions:
For the purposes of this Article, the following definitions shall apply unless the
context clearly indicates or requires a different meaning:
"Gross Receipts" means all fees or charges received or collected in the form of
admission fees or other charges for admission regardless of whether such fees
or charges are characterized as admission fees, membership fees, use charges
or service charges, exclusive of any tax imposed by the United States
government, the State of Illinois, the Village or any other governmental unit,
243854_1
provided, however:
(1) Where a fee or charge is comprised of
identifiable components, packages or tiers,
this tax shall be imposed on any such
components, packages or tiers which
provide solely for admission to the movie
theater; and
(2) Where a single fee or charge for admission
to any movie theater also entitles the patron
to the incidental use of parking, restaurant,
bar or refreshment, this tax shall be
imposed on such fee or charge.
"Movie Theater" means and includes any motion picture showing to which the
general public is invited and for which admission is charged.
"Owner" means any person having an ownership interest in or conducting the
operation of a movie theater.
(B) Tax Imposed:
(1) A tax is hereby imposed upon all persons operating a movie theater
within the corporate limits of the Village, in an amount equal to twenty five
cents ($0.25) per individual admission. This tax shall be in addition to all
other taxes imposed by law.
(2) Any person subject to the movie theater tax may separately itemize and
charge the tax directly to patrons in addition to any admission fee or other
charge. In the event the tax imposed by this Article is not shown or
collected as a separate charge, then all admission fees and other charges
shall be deemed subject to the movie theater tax.
(C) Books and Records; Inspection; Contents:
The Village Manager or Village Finance Director or any person
designated by either of them as their respective deputy or
representative, may enter the premises of any movie theater for
inspection, examination, copying and auditing of books and
records. This shall include, but not be limited to, the Illinois
Retailers' Occupation Tax and Illinois Service Occupation Tax
returns filed with the Illinois Department of Revenue. It shall be
unlawful for any person to prevent, hinder or interfere with the
Village Manager or the Finance Director or their duly designated
deputies or representatives in the discharge of their respective
duties in the performance of this subsection. It shall be the duty of
every owner of a movie theater to keep accurate and complete
books and records to which the Village shall at all times have full
access. Such records shall include a daily sheet showing the
amount of gross receipts received during any calendar day.
243854_1
(D) Transmittal of Tax Revenue by Owner; Delinquency:
(1) The owner or owners of each movie theater shall file tax
returns showing the gross receipts received during each
calendar month period upon forms prescribed by the
Finance Director. Returns for each calendar month shall
be due on or before the 20th day of the next calendar
month, (e.g. the return for January shall be due on or
before the 20th day of February; the return for February
shall be due on or before the 20th day of March; etc.).
Notwithstanding the foregoing, in the event that the owner
of the movie theater files Illinois Retailers' Occupation Tax
and Illinois Service Occupation Tax returns with the Illinois
Department of Revenue at intervals which are greater than
monthly, that owner shall be allowed to file tax returns
relative to the tax imposed by this Article XXIII with the
Village at the same intervals. At the time of the filing of the
tax returns, the owner shall pay to the Village all taxes due
for the period to which the tax return applies.
(2) If, for any reason, any tax due pursuant to this Article is not
paid when due, penalties and interest shall be imposed in
accordance with the provisions of Appendix A, Division II of
this Code.
(3) Owners filing tax returns pursuant to this subsection shall,
at the time of filing such return, pay to the Village the
amount of the tax imposed by this Article, less a
commission of one percent (1 %) of the amount of the tax,
which is allowed to reimburse the owners for the expenses
incurred in keeping records, billing, preparing and filing
returns, remitting the tax and supplying data to the Village
upon request. No such commission may be claimed by an
owner for taxes not timely remitted to the Village.
(E) Transmittal of Excess Tax Collections:
If any person collects an amount upon a transaction not subject to
this tax, but which amount is purported to be the collection of the
tax, or if a person collects an amount upon a transaction greater
than the amount of this tax and does not for any reason return the
same to the person who paid the same before filing the return for
the period in which such occu(fed, that person shall account for
and pay over those amounts to the Village along with the tax
properly collected.
(F) Registration:
Every owner maintaining a movie theater shall register with the
Finance Department prior to the admission of any patron.
243854_'
(8) Exemptions: The provisions of this Article shall not apply to:
(1) Any movie theater sponsored or conducted by, and the
proceeds of which inure exclusively and solely to the
benefit of, any bona fide religious, charitable, or not-for-
profit person or organization. Provided, however, that such
person or organization has received an exemption from the
State of Illinois and the United States Internal Revenue
Service exempting the person or organization from the
payment of state and federal income taxes.
(2) The movie theater is operated or conducted by a
municipality, park district, school district, or any other unit
of local government, whether individually or jointly.
(H) Collection:.
Whenever any person shall fail to pay the tax imposed by this
Article, the Village Attorney or Village Prosecutor shall, upon
request of the Village Manager, bring or cause to be brought an
action to enforce the payment of said tax on behalf of the Village
in any court of competent jurisdiction.
(I) Penalties:
(1) Any person found guilty of violating, disobeying, omitting,
neglecting, or refusing to comply with or unlawfully
resisting or opposing the enforcement of any of the
provisions of this Article shall be punished by a fine as set
forth in Appendix A, Division III of this Code.
(2) Each day upon which a person shall continue any violation
of this Article, or permit any such violation to exist after
notification thereof, shall constitute a separate and distinct
offense.
(3) Any person subjected to the penalties provided for by this
subsection shall not be discharged or released from the
payment of any tax due.
(J) Separability:
If any subsection, sentence, clause, or phrase of this Article, or
the application thereof to any person or circumstance, is, for any
reason, held invalid or unconstitutional by any court of competent
jurisdiction, such portion shall be deemed a separate, distinct and
independent provision and such holding shall not affect the validity
of the remaining portions of this Article, or the application of such
portion to other persons or circumstances.
243854_'
(K) Effective Date.
This ordinance shall take effect on May 1, 2011 and upon its
passage, approval and publication in pamphlet form as provided
bylaw.
SECTION 2: Appendix A, Division III entitled "Penalties and Fines" of the Village of
Mount Prospect Village Code shall be amended by adding a new Section 8.2301 to Chapter 8
which shall read as follows:
8.2301 Movie Theater Tax Not less than $200.00 nor more than
$750.00 for the first offense and not less
than $500.00 nor more than $750.00 for
the second and each subsequent offense
in anyone hundred eighty (180) day period
SECTION 3: That this Ordinance shall be in full force and effect from and after its
passage, approval and publication in pamphlet form as provided by law.
AYES:
NAYS:
ABSENT:
PASSED AND APPROVED this _ day of
,2009.
Irvana K. Wilks
Mayor
ATTEST:
M. Lisa Angell
Village Clerk
H: \CLKO\WI N\ORDINANCE2\movietaxreviseddecember32009243854 _ 1 (2) .doc
243854_1