FINANCES

Tampa City Charter pt. A, art. VII

in effect

Tampa City Charter, art. VII, § 7.01 Fiscal Year.

Section 7.01. - Fiscal Year. The city's fiscal year shall begin on October 1 and end on September 30; provided that the city council hereafter by ordinance may determine when the fiscal year of the city shall begin and end.

Tampa City Charter, art. VII, § 7.02 Budget.

Section 7.02. - Budget. No money may be disbursed from the city treasury except in pursuance of appropriations made by the city council. The mayor shall prepare an annual budget for the operation of the municipality, which budget shall be presented to the city council not less than forty-five (45) days before the expiration of each fiscal year, and which shall be classified according to the departments and divisions of the municipal government, shall list the salaries of all officers and employees or the position where no officer or employee may exist, and shall be further subdivided as to personal services; supplies, materials, and minor equipment; contractual services; other services and charges; debt services; and capital outlay; and such proposed budget shall show in the same detail the comparative disbursements in all sections for the current and the two (2) previous years, if any. On receipt of the budget, a public hearing shall be called and held by the council upon one (1) week's notice published in at least two (2) newspapers of general circulation published in the city, said notice to fix the time, place and purpose of the hearing, to permit any and all citizens who may desire to do so to submit their criticisms, recommendations or suggestions relative to said annual budgets; and such hearing shall be held at least three (3) days prior to the final adoption of said budget. The council is authorized to make such changes in said budget as it deems necessary for the proper and economical operation of the municipal government, and the budget as adopted by the city council then shall be presented to the mayor for approval as provided for all other ordinances of the city council. In exercising the power of veto, the mayor shall have the authority to disapprove the budget or any appropriation passed by the city council, in whole or by sections or by specific items, and any item, section, part of the budget or any appropriation vetoed by the mayor shall not become effective unless passed over their veto by a two-thirds (⅔) majority vote of all members of the city council. (Ord. No. 94-262, § 1, 12-1-94; Ord. No. 2000-211, § 1, 8-17-00; Ord. No. 2023-73, § 6, 5-18-23, election of 3-5-19)

Tampa City Charter, art. VII, § 7.03 Salaries.

Section 7.03. - Salaries. The amount of salary or wage for each office or position of all officers and employees of the city shall be fixed and specified separately in the annual budget; provided, however, that where there are [is] more than one office or position with the same salary or wage, then the aggregate salaries or wages may be grouped; and provided further that the mayor may increase salaries for all employees other than charter officers or as otherwise provided herein, and may employ necessary additional employees out of surplus funds and within the limits of any appropriation for salaries as fixed in said budget.

Tampa City Charter, art. VII, § 7.04 Interim Budget.

Section 7.04. - Interim Budget. In the interim between the beginning of the fiscal year and the adoption of the annual budget, the city council upon recommendation in writing of the mayor may make appropriations for the purpose of paying fixed salaries, the principal, interest and sinking fund requirements of indebtedness, the stated compensation of officers and employees and for the usual ordinary expenses of the city, which appropriations so made shall be chargeable to the several appropriations, respectively, thereafter made in the annual budget for that fiscal year.

Tampa City Charter, art. VII, § 7.05 Millage.

Section 7.05. - Millage. Upon adoption of the annual budget, or as soon thereafter as practicable, the city council shall proceed to determine the amounts which may be necessary for the carrying on of the municipal government during the next ensuing fiscal year from ad valorem taxes and shall proceed to fix the millage or tax necessary which millage as so determined shall be certified by the mayor to the proper authorities. (Ord. No. 2018-129, § 15, 8-23-18, election of 3-5-19)

Tampa City Charter, art. VII, § 7.06 Post-Budget Revenues.

Section 7.06. - Post-Budget Revenues. Nothing in this charter shall be construed as prohibiting the city council upon recommendation or with the approval of the mayor from raising revenues from taxes or other sources from time to time as the occasion requires for necessary municipal purposes when the same have not been provided for in the last preceding annual budget.

Tampa City Charter, art. VII, § 7.07 Budget Changes.

Section 7.07. - Budget Changes. The city council upon the recommendation of the mayor shall have the power from time to time during any fiscal year after adoption of the annual budget therefor, by resolution, to reappropriate to any municipal purpose any funds not needed for the purpose originally appropriated or to appropriate any unappropriated cash surplus to any municipal purpose.

Tampa City Charter, art. VII, § 7.08 Diversion of Funds.

Section 7.08. - Diversion of Funds. No funds raised by taxation or arising from the sale of bonds or other obligations of the city shall be diverted for any purpose other than that for which the funds were raised nor shall any contract be entered into in excess of the funds provided for carrying it out, and any contract in violation of this section shall be void; provided, however, that any such funds which shall be found not to be needed upon completion of a capital improvement for which such funds were raised or any such funds not needed because of the abandonment of the capital improvement for which raised may be used only as provided in the document that authorized the expenditures. (Ord. No. 2018-129, § 16, 8-23-18, election of 3-5-19)

Tampa City Charter, art. VII, § 7.09 Depositories and Disbursements.

Section 7.09. - Depositories and Disbursements. All moneys belonging to the city, or which may come into the hands of any officer of the city by virtue of such office, shall be deposited at regular intervals in some city depository to be designated by the mayor and approved by the city council, and reports thereof shall be made by the officer so receiving and depositing the same to the director of finance at regular intervals to be designated by the city council; said funds shall be drawn out only upon vouchers or checks, the form of which shall be prescribed by the mayor, which said vouchers or checks shall be drawn and signed by the director of finance or, in the case of the absence or inability to act of the director of finance, by the mayor or some other officer of the city designated by the mayor; and said vouchers or checks may be countersigned by one or more officers of the city when so required by the mayor. The use of facsimile signatures applied by mechanical means is hereby authorized for the signing of said vouchers or checks.

Tampa City Charter, art. VII, § 7.10 Investment of Funds.

Section 7.10. - Investment of Funds. The director of finance with the consent and approval of the mayor is authorized to invest any funds of the city in any manner allowed by F.S. § 215.47 [as it may be amended from time to time], with the exception, that the city may not invest in mortgage securities which represent participation in, or are collateralized by, mortgage loans secured by real property. The city is also authorized to invest in United States Government or United States Treasury bonds, certificates, notes or bills, or may arrange interest time deposits with the depositories of the city, and; the interest derived from such investments or deposits shall accrue as revenue to the general fund of the city. Furthermore, city may invest in special funds for which the city is required by agreement or by law to credit such special funds with interest on its invested balances. (Ord. No. 2018-129, § 17, 8-23-18, election of 3-5-19)

Tampa City Charter, art. VII, § 7.11 Audits.

Section 7.11. - Audits. The mayor, with the concurrence or subject to the approval of the city council, shall appoint and negotiate each year a contract with an independent certified public accountant, meeting the criteria therefor as is now or as shall hereafter be prescribed by ordinance, for the performance of an annual post audit of all the financial accounts of the city in accordance with the requirements of law and ordinances then appertaining. Failure of the mayor and city council to cause the audit to be made as herein provided shall be grounds for recall of said officers.

Source: City of Tampa, Code of Ordinances and Charter and Related Laws (Municode Library, library.municode.com)URL: https://library.municode.com/fl/tampa/codes/code_of_ordinances?nodeId=CHRELA_PTACH_ARTVIIFIFetched: 10/28/2026