CHAPTER 8. FINANCIAL ADMINISTRATION AND TAXATION
ARTICLE I. GENERAL PROVISIONS
8.101. Fiscal Year.
8.102. Budget and Accounting Year
8.103. Department Heads to Submit Initial Annual Budget.
8.104. Budget. Capital Projects.
8.105. Same. Summary.
8.106. Same. Utilities.
8.107. Same. Contingent Expenses.
8.108. Same. Tax Levy to be Stated. Clerk to Notify County.
8.109. Same. When Lapse.
8.110. Same. Failure to Adopt.
8.111. Same. Emergencies.
8.112. Public Inspection.
8.113. Public Hearing. Public Notice.
8.114. Same. Changes.
8.115. Certification. Filing.
8.116. Appropriations. Subsequent to Adoption.
8.117. Regular Financial Reports.
8.118. Disbursements to be by Clerk. Signatures.
8.119. Deposits of Money.
8.120. Audit. Requirements.
8.121. Borrowing in Anticipation of Collection of Taxes.
8.122. Payment of Notes.
8.132. Returned Checks.
ARTICLE II. TAXATION
8.201. Spartanburg County Authorized to Collect Taxes.
8.202. Basis of Value of Property for Taxation.
8.203. Penalty for Nonpayment.
ARTICLE III. MOBILE HOMES
8.301. Assessed.
ARTICLE IV. PURCHASING
8.401. Purchasing Agent.
8.402. Formal Contract Procedure.
8.403. Bidding. Competitive Required. Exception.
8.404. Advertising. When Required.
8.405. Bid Deposits.
8.406. Sealed Bid Procedures.
8.407. Materials Testing.
8.408. Financial Interest of Officials and Employees Prohibited.
8.409. Records of Open Market Orders and Bids.
8.410. Stock Reports.
8.411. Surplus Stock.
8.412. Supplies Unsuitable for Public Use, Sale or Exchange.
8.413. Gifts and Rebates.
8.414. Cooperative Purchasing.
ARTICLE V. BUSINESS AND PROFESSIONAL LICENSES
8.501. Business License Ordinance Not Repealed.
8.502. Business License Contracts
8.503. Local Hospitality Tax
ARTICLE VI. PENALTIES
8.601. Penalty.
CHAPTER 8. FINANCIAL ADMINISTRATION AND TAXATION
Editors Note. This chapter derives from the 1976 South Carolina Code of Laws; the 1976 Campobello Code,
with amendments; and generally accepted municipal practices.
ARTICLE I. GENERAL PROVISIONS
8.101. FISCAL YEAR.
The fiscal year shall begin on the first day of the month of October and shall end on the last day of the month
of the following September.
8.102. BUDGET AND ACCOUNTING YEAR.
The fiscal year also shall constitute the budget and accounting year.
8.103. DEPARTMENT HEADS TO SUBMIT INITIAL ANNUAL BUDGET.
Before the beginning of the budget year, the head of each office or department shall submit a department
fund budget work program for the ensuing year to the Town Clerk, for subsequent submission to the Council.
8.104. BUDGET. CAPITAL PROJECTS.
Annually, the Town Clerk shall prepare a budget prior to the new fiscal year. For such purpose, the heads of
each office or department, shall submit, in such detail as may be required, estimates of expenditures and
such other supporting data together with estimates of all capital projects pending or which such department
head believes should be undertaken within the budget year and within the next five succeeding years.
(1976 SC Code 5-1 1-40.c)
8.105. SAME. SUMMARY.
A budget summary shall be included in the proposed budgets and shall be in sufficient detail and
summarized, as to income and expenditures, in such manner as to present to Council and taxpayers a simple
and clear understanding of the budget.
8.106. SAME. UTILITIES.
The anticipated revenues and proposed expenditures of all utilities shall be stated in the budget. All
provisions relating to the preparation and administration of the budget shall apply to the budget of the utility.
8.107. SAME. CONTINGENT EXPENSES.
Separate provisions may be included in the budget for contingent expenses for the administration, operation
and maintenance of the city.
8.108. SAME. TAX LEVY TO BE STATED. CLERK TO NOTIFY COUNTY.
a. The Council shall identify in the budget the tax rate for the enduing year.
b. It shall be the duty of the Clerk to notify the appropriate county officials of the annual tax millage
rates.
8.109. SAME. WHEN LAPSE.
All appropriations shall lapse at the end of the budget year to the extent that they shall not have been
expended or lawfully encumbered.
8.110. SAME. FAILURE TO ADOPT.
Should the Council fail to adopt a budget by ordinance for the next fiscal year, on or before its beginning, the
budget as initially proposed to the Council shall be effective until a new budget for the ensuing year is finally
adopted.
8.111. SAME. EMERGENCIES.
In the absence of un-appropriated available revenues to meet emergency appropriations, the Council may
authorize by ordinance the issuance of notes, which may be renewed from time to time, but all such notes
and renewals thereof shall be paid not later than the last day of the fiscal year next succeeding the budget
year in which the emergency appropriation was made.
8.112. PUBLIC INSPECTION.
Upon final adoption, the budget shall be in effect for the budget year. The budget and alt supporting
schedules shall be a public record in the office of the Town Clerk and open for public inspection during
regular office hours.
8.113. PUBLIC HEARING. PUBLIC NOTICE.
a. Pursuant to §6-1-80 of the 1976 South Carolina Code of Laws, as amended, and prior to its
adoption, the Council shall determine a place and time for a public hearing on the budget.
b. Public notice shall be given by advertising the public hearing before the adoption of the budget in at
least one (1) newspaper of local general circulation.
c. The notice shall be given not less than fifteen (15) days in advance of the public hearing and must be
a minimum of two (2) columns wide with a bold headline.
d. The public notice shall contain all the information required by §6-1 -80 of the 1976 South Carolina
Code of Laws.
(Editors Note. Section 6-1 -80 of the South Carolina Code of Laws requires every municipality to provide
notice to the public by advertising the public hearing before the adoption of its budget for the next fiscal year
in at least one South Carolina newspaper of general circulation in the area..not less than fifteen days in
advance of the public hearing. It also provides the details of the notice which . . .must be a minimum of two
columns wide with a bold headline.)
8.114. SAME. CHANGES.
After the conclusion of a public hearing, the Council may insert new items or may increase, decrease or
delete the items of the budget but, should the total proposed expenditures be increased, it shall also
increase the total anticipated revenues by an amount at least equal to such proposed total expenditures,
except for items of capital outlay to be financed through sources not listed or contained in the budget.
8.115. CERTIFICATION. FILING.
A permanent copy of the budget, as finally adopted and certified by the Town Clerk, shall be filed in the office
of the Clerk.
8.116. APPROPRIATIONS. SUBSEQUENT TO ADOPTION.
From the effective date of the budget, the several amounts stated therein as proposed expenditures shall be
and become appropriated to the several objects and purposes therein named.
8.117. REGULAR FINANCIAL REPORTS.
The Town Clerk shall furnish to the Council regular financial statements of all receipts and disbursements, as
provided in Chapter 2, Article V of this code.
8.118. DISBURSEMENTS TO BE BY CHECK. SIGNATURES.
All disbursements, other than for petty cash, shall be by check and signed by the Town Clerk.
8.119. DEPOSIT OF MONEYS.
All municipal funds shall be deposited to the credit of the town in a local bank.
8.120. AUDIT. REQUIREMENTS.
a. Prior to the end of each fiscal year, the Council shall designate a Certified Public Accountant, a public
accountant or firm of such accountants who, at the end of the fiscal year, shall make an independent audit of
the accounts and other evidence of financial transactions of the municipality and shall submit a report to the
Council.
b. Such accountant shall have no direct or indirect personal interest in the fiscal affairs of the
municipality or of any of its officers.
c. He shall, within specifications approved by Council, post-audit the books and documents kept by any
office, department, board or agency of the municipality.
(1976 SC Code §5-7-240 requires these appointments.)
8.121. BORROWING IN ANTICIPATION OF COLLECTION OF TAXES.
The Council may, during each calendar year, borrow money for its current expenses and pledge the taxes
becoming payable during such calendar year for the payment of any moneys so borrowed.
8.122. PAYMENT OF NOTES.
The power and obligation of the Council to pay notes issued by it pursuant to this article shall be unlimited,
and the Council may levy ad valorem taxes on all the taxable property within the corporate limits for the
payment of such notes and interest thereon, without limitation of rate or amount. The full faith and credit of
the municipality shall be pledged for the payment of the principal and interest on any notes issued, pursuant
to this article.
8.123. RETURNED CHECKS. FEE.
a. All dishonored checks payable to the town and redeemed by the maker shall have added to the
principal sum a collection fee for each such check.
b. Such fee shall be as set forth in the Schedule of Rates and Fees as shown on Exhibit I of this
code.
ARTICLE II. TAXATION
Editors Note. Section 5-7-30 of the 1976 South Carolina Code of Laws gives municipalities of this state the
...authority to levy and collect taxes on real and personal property... . The statutory authority for property
subject to municipal taxes can be found at §5-21-I 10.
The intent of this article is to secure uniformity in the taxation of property. (Florida Central P.R. Co. v.
Columbia, 54 S.C. 266, 32 5. E. 408 (1899)).
Municipal taxes may be assessed only as authorized by the legislature. (Watson v. Orangeburg, 229 S. C.
367, 93, S. E. 2d 20 (1956)).
Section 5-7-300 of the 1976 South Carolina Code of Laws, as amended, authorizes a municipality to contract
with the county in which the municipality is located, for the collection of municipal taxes, including delinquent
taxes, upon such terms and conditions as may be mutually agreeable.
The town has entered into such an agreement with the County of Spartanburg wherein the county agreed to
collect taxes for the town, including all items in connection therewith, as provided by law.
This article derives from the provisions of that agreement and state statutes authorizing it.
8.201. SPARTANBURG COUNTY AUTHORIZED TO COLLECT TAXES.
Pursuant to §5-7-300 of the 1976 South Carolina Code of Laws, the authority to collect municipal taxes,
including those delinquent and those which may be put to auction for nonpayment, is hereby vested in the
appropriate officials of Spartanburg County whose responsibilities include the collection of taxes.
8.202. BASIS OF VALUE OF PROPERTY FOR TAXATION.
The basis of value for taxation of real estate, personal property, except taxes for motor vehicles, or other
taxable property shall be such assessment as levied by the Spartanburg County Auditor.
8.203. PENALTY FOR NONPAYMENT.
Pursuant to §5-7-300 of the South Carolina Code of Laws, a penalty is hereby imposed for nonpayment of
taxes payable when the taxes become delinquent. Said penalty shall not exceed fifteen percent (15%) of the
taxes levies; provided, however, the cost of execution shall be added to the penalty.
(Editors Note. Section 5-7-300 of said Code of Laws provides for additional costs of execution to be added
to the penalty and sets forth the details of collection. The fee represents the total cost of execution.)
ARTICLE III. MOBILE HOMES TAXES
Editors Note. This section derives from the 1976 South Carolina Code of Laws, to ensure that mobile homes
are placed on the tax roles either as real or personal property.
8.301. ASSESSED.
At such time as taxes may be levied by the Council:
1. Mobile homes shall be considered real property and shall be classified and assessed for ad valorem
taxation.
2. To avoid said classification, the owner of any mobile home shall give written notice to the County
Auditor that the mobile home is without permanent foundation.
3. The County Auditor shall determine the taxable classification of the mobile home.
(1976 SC Code §12-43-230)
ARTICLE IV. PURCHASING
Editors Note. The provisions of §11-35-50 of the 1976 South Carolina Code of Laws require all municipalities
in this state to develop and adopt procurement (purchasing) laws by ordinance.
Such a policy was codified as Article D of Title 5 in the 1976 Code of Ordinances.
8.401. PURCHASING AGENT. SPECIFIED DUTIES.
The department heads shall be the Purchasing Agent for their departments. He/she shall be responsible for:
1. The purchase of supplies, materials and equipment and contractual services for their department..
2. The storage and distribution of all supplies, materials and equipment required for the department.
3. Establishing written specifications, whenever practicable, for supplies, materials and equipment
required for the department.
Such specifications shall be definite and certain and shall permit competition.
4. Maintaining, whenever practicable, a perpetual inventory record of all materials, supplies or
equipment stored in storerooms or warehouses.
5. Soliciting and maintaining a current list of qualified suppliers who have requested their names to be
added to a bidders list. The Purchasing Agent shall have authority to remove the names of vendors who
have defaulted on their quotations, attempted to defraud the town or who have failed to meet established
specifications or delivery dates.
6. Obtaining as full and open competition as possible on all purchases, contracts.
8.402. FORMAL CONTRACT PROCEDURE
All supplies and contractual services, except as otherwise provided herein, when the estimated cost thereof
shall exceed five thousand dollars ($5,000.00) shall be purchased by formal, written contract from the lowest
responsible bidder, after due notice inviting proposals. No contract or purchase shall be subdivided to avoid
the contents of this section. All sales of personal property which have become obsolete or unusable, when
the estimated value shall exceed five thousand dollars ($5,000.00) shall be sold by formal written contract or
at public auction to the highest responsible bidder, after due notice inviting proposals and bidders.
8.403. BIDDING. COMPETITIVE REQUIRED. EXCEPTION.
Before any purchases or contracts for supplies, materials, equipment or services exceeding fifteen hundred
dollars ($1500.00) are made, the Purchasing Agent shall give ample opportunity for competitive bidding. For
purchases or contracts not exceeding five thousand dollars ($5,000.00), oral bids may be accepted. All other
bids shall be in writing. Competitive bidding shall be encouraged for all contracts, purchases or sales. In the
event of an emergency affecting the public welfare, the health or safety of the public or town employees,
however, the provisions of this section shall not apply. A full report of the circumstances of an emergency
purchase shall be filed by the Purchasing Agent with the Town Council and shall be entered in the minutes of
the Council. All items purchased under state contract are exempt from this section.
8.404. ADVERTISING. WHEN REQUIRED.
All contracts for town improvements, materials, equipment or services costing more than five thousand
dollars ($5,000.00) shall be awarded after publication in a newspaper of general circulation in the town at
least five (5) days before the last day set for receipt of proposals; provided, however, that in case of
professional services, this section shall not apply. The newspaper notice required herein shall include a
general description of the articles or services to be purchased, shall state where bid blanks and
specifications may be secured and the time and place for opening bids.
8.405. BID DEPOSITS.
When deemed necessary by the Purchasing Agent, bid deposits shall be prescribed in the public notices
inviting bids. Upon entering into a contract, bidders shall be entitled to return of bid deposit where the
Purchasing Agent has required such. A successful bidder shall forfeit any bid deposit required by the
Purchasing Agent, upon failure on his part to enter into a contract within ten (10) days after the aware;
provided, however, that the Town in its uncontrolled discretion, may waive this forfeiture,
8.406. SEALED BID PROCEDURES.
Procedure for sealed bids shall be as follows:
1. Sealing. Bids shall be submitted to the Purchasing Agent securely sealed in an envelope and shall
be identified on the envelope in accordance with bid instructions.
2. Opening. Bids shall be opened in public at the time and place stated in the public notices.
3. Tabulation. A tabulation of all bids received shall be available for public inspection.
4. Rejection of bids. The Purchasing Agent shall have the authority to reject all bids, parts of bids or all
bids for any one or more supplies or contractual services included in the proposed contract, when the public
interest will be served thereby.
5. Bidder in default to city. The Purchasing Agent shall not accept the bid of a contractor or vendor who
is delinquent in payment of taxes, license or other moneys due the city.
6. Award of Contract:
(a) Authority in agent. The Purchasing Agent shall have the authority to award contracts
within the purview of this article;
(b) Lowest responsible bidder. Contracts shall be awarded to the lowest responsible
bidder. In determining lowest responsible bidder, in addition to price, the Purchasing Agent shall consider:
(1) The ability, capacity and skill of the bidder to perform the contract and provide the
service required;
(2) Whether the bidder can perform the contract or provide the service promptly, or
within the time specified, without delay or interference;
(3) The character, integrity, reputation, judgment, experience and efficiency of the
bidder;
(4) The quality of performance of previous contracts or services;
(5) The previous and existing compliance by the bidder with laws and ordinances
relating to the contract or services;
(6) The sufficiency of the financial resources and ability of the bidder to perform the
contract or provide the service;
(7) The quality, availability and adaptability of the supplies or contractual services to
the particular use required;
(8) The ability of the bidder to provide future maintenance and service for the use of
the subject of the contract and
(9) The number and scope of conditions attached to the bid.
7. Award to other than low bidder. When the award is not given to the lowest bidder, a full and complete
statement of the reasons for placing the order elsewhere shall be prepared by the Purchasing Agent and
filed with the papers relating to the transaction and held for a period of no less than twelve (12) months.
8. Tie bids, local vendors. If all bids received are the same total amount or unit price, quality and
service are equal, the contract shall be awarded to the local bidder. If two (2) or more of such bids are
submitted by local bidders, the Purchasing Agent shall award the contract to one of the local bidders by
drawing lots in public. If local bidders are not involved in tie bids, the Purchasing Agent shall award the
contract to one of the outside tie bidders by drawing lots in public. The Purchasing Agent, local bidders and
vendors should bear in mind, however, that to award a contract to a local vendor where he is not the lowest
responsible bidder, or where price, quality and service are not equal, is to give preference to one minute
segment of the citizenry against the best interest of the community as a whole.
9. Performance bonds. The Purchasing Agent shall have the authority to require a performance bond,
before entering into a contract, in such form and amount as he shall find reasonably necessary to protect the
best interest of the town.
10. Bonds. The Purchasing Agent may require a Payment Bond and a Labor and Material Bond, before
entering into a contract, in such form and amount as he shall find reasonably necessary to protect the public
interest of the town.
8.407. MATERIALS TESTING.
The Purchasing Agent shall have the authority to require chemical and physical tests of samples submitted
with bids and samples of deliveries, which are necessary to determine their quality and conformance with the
specifications. In the performance of such test, the Purchasing Agent shall have the authority to make use of
laboratory facilities of any agency of the town government or any outside laboratory.
8.408. FINANCIAL INTEREST OF CITY OFFICIALS AND EMPLOYEES PROHIBITED.
a. No member of Council or any other officer or employee of the city shall have a financial interest in any
contract or in the sale to the city or to a contractor supplying the city of any land or rights or interests in
any land, materials, supplies or services except when a majority of the Council determines such exception in
the best interest of the city. No member of Council whose interest is involved shall vote on the question.
b. Any willful violation of this section shall constitute malfeasance in office.
c. Any officer or employee of the town found guilty thereof shall forfeit his office or position. Any violation
of this section with the knowledge, express or implied, of the person or corporation contracting with the town
shall render the contract voidable by the Town Council.
8.409. RECORDS OF OPEN MARKET ORDERS AND BIDS.
The Purchasing Agent shall keep a record of all open market orders and the bids submitted in
competition thereon, and such records shall also be open to public inspection.
8.410. STOCK REPORTS.
All offices, departments or agencies of the city government shall submit to the Purchasing Agent, at
times and in such form as he shall prescribe, reports showing stocks of all
supplies which are no longer used or which have become obsolete, worn-out or scrapped.
8.411. SURPLUS STOCK.
The Purchasing Agent shall have authority to transfer surplus stock to other offices, agencies or
departments of the town government.
8.412. SUPPLIES UNSUITABLE FOR PUBLIC USE, SALE OR EXCHANGE.
The Purchasing Agent shall have the authority to sell all supplies which have become unsuitable for public
use, or to exchange the same for, or trade-in the same on, new supplies. Such sales shall be made to the
highest bidder, unless otherwise authorized by the Council. All moneys received from such sales shall be
paid into the appropriate fund of the town.
ARTICLE V. BUSINESS AND PROFESSIONAL LICENSES
Editors Note. Due to its complexity and length, the Business and Professional License Ordinance is not
included herein, and is neither amended nor rescinded by this code.
(See Enacting Ordinance, this code.)
Any questions relating to the ordinance or amendments to it should be addressed to the Police Chief.
8.501. BUSINESS LICENSE ORDINANCE NOT REPEALED.
a. The provisions of the Business and Professional License Ordinance of The Town of Campobello, as
amended, are not repealed.
b. The provisions thereof shall remain in full force and effect as if fully set forth herein, until amended by
the Council.
Ordinance No. 8.502
Local Hospitality Tax
WHEREAS, the General Assembly of the State of South Carolina amended Title 6, Chapter 1, of the 1976
Code to provide for a Local Hospitality Tax, effective July 1, 1997:
NOW, THEREFORE, BE IT ORDAINED, by the Mayor and Council of the Town of Campobello duly
assembled, pursuant to Section 6-1-700, et. seq. of the Code as follows:
Section 1. There is hereby imposed a Local Hospitality Tax of two (2) percent on the gross proceeds of the
sale of prepared meals and beverages in establishments within the Town of Campobello.
Payment of the hospitality tax established hereby shall be the liability of the customer.
Section 2. The tax imposed by this ordinance shall be collected from the customer when payment for meals
and/or beverages is tendered and shall be held in trust for the benefit of the Town until remitted as provided
in Section 3 below.
Section 3. Payment of the hospitality tax established herein shall be remitted by the vendor to the Town of
Campobello on a monthly basis, along with such return or form as may be established by the Town for such
purposes, not later than the twentieth day of the month and shall cover the tax due for the previous month.
Any tax not timely remitted shall be subject to a penalty of five (5) percent of the sum owed for each month or
portion thereof until paid. The failure to collect from the customer the tax imposed by this ordinance shall not
relieve the vendor from making the required remittance.
Section 4. The failure of any vendor subject to this ordinance to remit to the Town the tax imposed by the
provisions of this ordinance shall constitute a misdemeanor punishable by a fine of not more than $500.00
or imprisonment for up to thirty (30) days or both.
Section 5. There is hereby established a special account to be known as the Local Hospitality Tax Account
into which the taxes remitted shall be credited by the Town and used solely for the purposes provided by law.
Section 6. This ordinance is subject to the constitution and the laws of the State of South Carolina. If any
section, phrase, sentence or portion of this ordinance is for any reason held invalid or unconstitutional by
any court of competent jurisdiction, such portion shall de deemed
separate, distinct and independent provision, and such holding shall not affect the validity of the remaining
portions thereof.
Section 7. This ordinance shall become effective January 1, 2008.
DONE AND RATIFIED IN COUNCIL DULY ASSEMBLED, BY POSITIVE MAJORITY, THIS 4th DAY OF
September, 2007.
First Reading August 22, 2007
Final Reading September 4, 2007
8.504. ADMINISTRATION.
The responsibility for administering said ordinance is hereby vested in the Police Chief.
ARTICLE VI. PENALTIES
8.601. PENALTY
Any violation of this chapter shall be deemed a misdemeanor, punishable by the Municipal Court, with all
court assessment fees added at the rate applicable at the time of court.
(1976 SC Code §5-7-30, §14-25-65)
.
