In no event shall the expenditures recommended by the mayor in the general fund budget exceed the receipts estimated, taking into account the estimated cash surplus or deficit at the end of the current fiscal year, as provided in the preceding section, unless the mayor shall recommend an increase in or levy of new or increased, taxes or licenses within the power of the city to levy and collect in the ensuing fiscal year, the receipts from which, estimated on the basis of the average experience with the same or similar taxes during the three full tax years last past, shall make up the difference. If estimated receipts exceed estimated expenditures, the mayor may recommend revisions in the tax and license ordinances of the city in order to bring the general fund budget into balance. The same balanced budget restrictions shall apply in the adoption of any public utility budget.
Structure Code of Alabama
Chapter 37A - Jefferson County Municipalities.
Section 45-37A-52.120 - Fiscal Year.
Section 45-37A-52.121 - Submission of Budgets.
Section 45-37A-52.122 - Preparation of Budgets.
Section 45-37A-52.123 - Scope of General Fund Budget.
Section 45-37A-52.124 - A Balanced Budget.
Section 45-37A-52.125 - The Budget Message.
Section 45-37A-52.127 - Publication of Notice of Public Budget.
Section 45-37A-52.128 - Action by the Council on the General Fund Budget.
Section 45-37A-52.129 - Adoption of General Fund Budget.
Section 45-37A-52.130 - Effective Date of Budget; Certification; Copies Made Available.
Section 45-37A-52.131 - Utility Budgets.
Section 45-37A-52.132 - Work Plan and Allotment.
Section 45-37A-52.134 - Additional Appropriations.
Section 45-37A-52.135 - Emergency Appropriations.
Section 45-37A-52.136 - Lapsing of Appropriations.
Section 45-37A-52.137 - Capital Budget.
Section 45-37A-52.138 - Certification of Funds; Penalties for Violation.
Section 45-37A-52.139 - Reserve for Permanent Public Improvements.