Attachment

COUNCIL WORKSHOP AGENDA January 7, 2008 - 7:00 P.M. - Council Chambers - City Hall - City of Dover AGENDA ADDITIONS/DELETIONS 1. Revenue Manual Review and New Revenue Sources 2. Adjournment /tm S:\ClerksOffice\Agendas&Minutes\Council-Agendas\2008\01-07-2008.wpd THE AGENDA ITEMS AS LISTED MAY NOT BE CONSIDERED IN SEQUENCE. THIS AGENDA IS SUBJECT TO CHANGE TO INCLUDE THE ADDITION OR THE DELETION OF ITEMS, INCLUDING EXECUTIVE SESSIONS.

FY 2007-2008 Draft Revenue Manual “Community Excellence Through Quality Service” Published by the City Manager’s Office Teresa A. Tieman, Senior City Administrator

Memorandum Office of the City Manager P.O. Box 475 Dover, DE 19903 Phone: (302) 736-7163 FAX: (302) 736-7002 E-mail: ttieman@dover.de.us To: Mayor and City Council Legislative, Finance, and Administration Committee From: Terry Tieman, Senior City Administrator Date: December 17, 2007 Subject: FY 2007-2008 Draft Revenue Manual I am happy to present to you the FY 2008 Revenue Manuel for your review. The purpose of this manual is to assist City Council, staff, and the public with understanding and tracking all of the various revenue sources to the City. The manual includes the following: • For reference purposes, a list of the top revenue sources over the past five years • Guidelines as to how often the manual should be updated and how often different revenues should be reviewed • An inventory of all revenue sources with detailed information on rates, dates established and last reviewed, projection method, collection method, and benchmarks • List of potential new revenue sources that we have collected form various sources. Seven of the revenue sources are detailed and will be presented to council for review in the near future The entire inventory of revenue sources was reviewed by departments. From that review we are suggesting increases for sixteen revenue sources. They are attached on the following page. These recommended changes will need to be presented to Council at a later date for review and inclusion into the FY 2009 Budget. Attachment cc: Mayor and Council (with attachment) Legislative, Finance and Administration Committee (with attachment) City Manager (with attachment) Finance Director (with attachment)

Proposed Revenue Source Increases for FY 2008 Revenue Review Revenue Page Comments Business Licenses 9 The rates have not been increased since 2004. After fee review comparison, a ten percent across the board increase is proposed. The proposed increases would generate approximately $150,000. Mobile Home Licenses 13 The rate has not been increased since 1993. A $5 increase is proposed. Building Permits … 14 A fee comparison was completed in Fall 2007. Staff believes an increase is warranted. Certificate of Occupancy 15 A fee comparison was completed in Fall 2007. Staff believes an increase is warranted. Locging House Permit 16 The rates were last changed in 2000. Public Occupancy Permit 17 Rates were reviewed in Fall 2007. Restaurants/Bars >100 person capacity $50 is proposed new category fee and not yet adopted. Heating & Air Conditioning 18 A fee comparison was completed in Fall 2007. Staff believes an increase is warranted. Permits Plumbing Permits 19 A fee comparison was completed in Fall 2007. Staff believes an increase is warranted. Rental Dwelling Permits 21 Considered by City Council in 2007 and referred back to LF&A Committee to be presented with a comprehensive fee package. Architectural Review 22 This rate was last changed in 2004. A $50 increase is proposed. Certificate Board of Adjustment 23 This rate was last changed in 2004. Application Conditional Use Application 24 This rate was last changed in 2004. A fee comparision was completed in Fall 2007. Fee increase proposed is $75 per application. Planned Neighborhood 26 This rate was last changed in 2004. A fee comparision was completed in Fall 2007. Design Rezoning and Text 27 This rate was last changed in 2004. A fee comparision was completed in Fall 2007. Amendments Site Plan Application 28 This rate was last changed in 2004. A fee comparision was completed in Fall 2007. Subdivision Plan 29 This rate was last changed in 2004. A fee comparision was completed in Fall 2007. Applications and Minor Lot Line Adj. Plans

TABLE OF CONTENTS 1. Top Revenue Sources.........................................................................................2 2. Revenue Guidelines ...........................................................................................3 3. Inventory of Revenue Sources ............................................................................4 4. Future Potential Revenue Sources....................................................................94 5. Indexes ..........................................................................................................103

Top Revenue Sources

Top Revenue Sources by Fund FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 Actual Actual Actual Actual(unaudited) Budget $ Dollar Percentage $ Dollar Percentage $ Dollar Percentage $ Dollar Percentage $ Dollar Percentage Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total General Fund Total Revenue* 26,098,879 28,270,897 32,383,354 33,266,123 34,591,747 Property Tax 7,183,124 27.52% 7,370,318 26.07% 8,792,652 27.15% 9,032,995 27.15% 9,453,511 27.33% Transfer from Electric 4,701,664 18.01% 5,463,008 19.32% 5,716,956 17.65% 4,700,000 14.13% 6,601,269 19.08% Transfer Tax 1,627,172 6.23% 2,379,548 8.42% 3,048,064 9.41% 3,009,539 9.05% 2,650,222 7.66% Business Licenses 1,155,139 4.43% 1,243,327 4.40% 1,318,621 4.07% 1,343,531 4.04% 1,320,000 3.82% Permits and Other Licenses 862,148 3.30% 1,007,765 3.56% 1,147,224 3.54% 1,345,817 4.05% 1,227,343 3.55% Trash Fees 924,338 3.54% 905,481 3.20% 1,076,967 3.33% 1,113,317 3.35% 1,191,411 3.44% Court of Chancery Fees 559,260 2.14% 710,380 2.51% 792,280 2.45% 929,120 2.79% 761,000 2.20% Municipal Street Aid 794,301 3.04% 792,242 2.80% 659,910 2.04% 657,474 1.98% 660,000 1.91% Fines and Police Revenue 555,335 2.13% 794,567 2.81% 759,726 2.35% 717,310 2.16% 725,000 2.10% Transfer from Water/Wastewater 831,000 3.18% 848,016 3.00% 535,785 1.65% 535,000 1.61% 565,000 1.63% Library Revenue 333,157 1.28% 346,652 1.23% 451,705 1.39% 989,005 2.97% 391,297 1.13% Franshise Fee 462,859 1.77% 395,821 1.40% 416,595 1.29% 440,745 1.32% 422,000 1.22% 2 Police Extra Duty Fees 307,426 1.18% 303,195 1.07% 250,985 0.78% 358,756 1.08% 300,000 0.87% Water/Wastewater Fund Total Revenue* 10,134,948 10,853,620 12,102,881 11,927,918 12,322,905 Water Fees 3,769,635 37.19% 3,791,254 34.93% 4,289,413 35.44% 4,250,634 35.64% 4,371,900 35.48% Kent County Wastewater Adjustment 2,743,359 27.07% 2,611,290 24.06% 3,865,684 31.94% 3,854,100 32.31% 4,264,357 34.61% Wastewater Fees 2,521,499 24.88% 2,719,577 25.06% 2,605,428 21.53% 2,619,013 21.96% 2,508,600 20.36% Impact Fees 555,764 5.48% 1,229,737 11.33% 851,467 7.04% 725,120 6.08% 746,500 6.06% Water Tank Space Leasing 227,325 2.24% 264,927 2.44% 304,799 2.52% 287,017 2.41% 242,798 1.97% Miscellaneous Services 103,881 1.02% 95,069 0.88% 117,237 0.97% 83,760 0.70% 98,750 0.80% Interest Earnings 115,592 1.14% 38,516 0.35% 68,853 0.57% 108,274 0.91% 90,000 0.73% Electric Revenue Total Revenue* 58,587,861 62,084,237 68,130,808 92,376,229 98,848,943 Sales to Customers 56,177,301 95.89% 59,137,768 95.25% 62,751,642 92.10% 81,648,376 88.39% 93,650,644 94.74% Duke Contract Revenue 491,922 0.84% 1,168,488 1.88% 2,922,033 4.29% 1,079,000 1.17% - 0.00% Miscellaneous Revenue 598,744 1.02% 480,596 0.77% 879,163 1.29% 2,420,949 2.62% 1,894,900 1.92% Interest Earnings 81,705 0.14% 92,976 0.15% 261,720 0.38% 427,328 0.46% 450,000 0.46% Rental Income - Weyandt Hall 215,538 0.37% 171,753 0.28% 223,539 0.33% 205,289 0.22% 186,816 0.19% *Note: Total Revenue does not include carry forward balance.

Revenue Guidelines

REVENUE GUIDELINES 1. Revenue inventory should be updated every two years. 2. Review revenue for appropriateness a. Tax Rate - annually b. Transfers - annually c. Fines - every three years d. Permits and Licenses - every three years e. User Fees (utility rates, rental income, etc.) - every three to five years f. Reoccurring Grants - every five years 3. New proposed program expenses should include funding sources to cover the cost of service. 4. Revenue Indicators The following revenue indicators shall be used by the City Manager as a general guideline to make recommendations in the budget for revenues shown: a. 100 Percent Landfill Expenses + Recycling = Trash Fee Revenue + DSWA Rebate b. 93 Percent Safety Expenses (Police and Fire) = Police Revenue + Property Tax – State PILOT Fund Revenue + ½ Transfer Tax + Civil Traffic Penalties + Related Grants c. 100 Percent Streets Expenses = Municipal Street Aid (operating portion only) + Wastewater Transfer d. 100 Percent Planning and Inspections Expenses = 10 Percent of Business Licenses + Permits and Licenses Revenue e. 100 Percent Library, Parks and Recreation Expenses = ½ Transfer Tax + Library Revenues + Kent County Book Reimbursement + Parks and Recreation User Fees + Related Grants 3

Revenue Indicators for Fiscal Year 2008 LANDFILL/RECYCLING EXPENSES 1,254,540 Trash Fee Revenue 1,191,411 DSWA 167,559 Total 1,358,970 Difference 104,430 SAFETY EXPENSES 13,067,108 Fire 927,683 Police 12,139,425 93 percent Safety 12,152,410 Police Revenue 1,089,000 Property Tax - State PILOT 9,054,161 Transfer Tax - one half 1,325,111 Civil Traffic Penalties 500,000 Related Grants 170,609 Total 12,138,881 Difference -13,529 PLANNING & INSPECTIONS EXPENSES 1,529,503 Planning 416,090 Inspections 1,113,413 Permits and Other 1,227,343 Ten percent of Business Licenses 132,000 Total 1,359,343 Difference -170,160 STREET EXPENSE 1,357,290 100 Percent Street 1,357,290 Municipal Street Aid 660,000 Wastewater Transfer 565,000 Total 1,225,000 Covers 90 percent of Street Expense Difference -132,290 LIBRARY, PARKS and RECREATION EXPENSE 3,985,041 Transfer Tax - one half 1,325,111 Library Revenues 61,697 Kent County Book Reimbursement 329,600 Parks and Recreation User Fees 140,000 Related Grants 2,007,200 3,863,608 Difference -121,433 State PILOT 399,350 Library Reserve Expense 399,350 Difference 0 4

Inventory of Revenue Sources

REVENUE MANUAL REVENUE TITLE: Property Taxes ASSIGNED STAFF: Tax Assessor FUND: 110 DATE ESTABLISHED: 04/04/1933 ACCT. NUMBER: 110-0000-311.01-00 DATE LAST REVIEWED: 08/20/2007 CURRENT RATE: $0.033 per $100 of assessed value DATE LAST CHANGED: 01/2003 CODE CITATION: Section 49-49A DESCRIPTION: Property is currently assessed at 100 percent of the Fair Market Value and taxed accordingly. APPROVED PROJECTION METHOD: The assumption is that 90% of the billing will be paid prior to August 31 of that current tax year. Percentages paid as of August 31 over the past four years are as follows: 2004/2005 – 94%; 2005/06 – 89%; 2006/07 – 92%; 2007/08 – 92%. The average percentage of the billing being paid prior to August 31 is approximately 91%. COLLECTION METHODOLOGY: October 1 – Delinquent tax notices mailed December 15 – Property posted November 1 – Notice mailed warning of sale January – Execution Praecipe November 15 – Final notice mailed warning of sale date March-April – Kent County sets sale date December 1 – Monitions filed by City Solicitor BENCHMARK INDICATOR: Periodic comparative analysis with other regional municipalities adjusted for real estate market fluctuations This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 4

REVENUE MANUAL REVENUE TITLE: Payment in Lieu of Taxes ASSIGNED STAFF: Tax Assessor FUND: 110 DATE ESTABLISHED: unknown ACCT. NUMBER: 110-0000-311.02-00 DATE LAST REVIEWED: 08/2007 CURRENT RATE: .33 per $100 assessed value DATE LAST CHANGED: 06/2005 CODE CITATION: There is no code for this particular revenue source. DESCRIPTION: Payment in lieu of taxes is a contribution made to the City of Dover by property owners who have been granted tax exempt status by City Council, i.e., schools, churches, and state owned property. HB104, July 1990 formula outlines the formula from the State of Delaware (see next section). APPROVED PROJECTION METHOD: Historical trend analysis based on prior year payment Formula: Total assessed value of state properties in Dover times tax rate (.33) per $100 assessed value equals total tax. Total tax times percentage allowed under HB104 (7.7% in Fiscal Year 2005) equals billing amount. Example: Total assessed value of state properties in Dover $100,000,000 times tax rate (.33) per $100 assessed value x .0033 equals total tax. $ 330,000 Total tax times percentage allowed under HB104 (7.7% in Fiscal Year 2005) x 7.7% equals billing amount. $ 25,410 COLLECTION METHODOLOGY: Payments in lieu of taxes are usually received during the months of June and August. BENCHMARK INDICATOR: This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. Historically, Payment in Lieu of Taxes has been 1.7 percent of total property tax. Should this percentage decline, the City should seek new Payment in Lieu of Taxes. 5

REVENUE MANUAL REVENUE TITLE: Farmland Roll Back ASSIGNED STAFF: Tax Assessor FUND: 110 DATE ESTABLISHED: Unknown ACCT. NUMBER: 110-0000-311.03-00 DATE LAST REVIEWED: 08/2007 CURRENT RATE: N/A DATE LAST CHANGED: N/A CODE CITATION: N/A DESCRIPTION: This tax is assessed to farmland which is being developed for other purposes. Taxes can be applied for ten years prior to the date of change of use. APPROVED PROJECTION METHOD: Tax collector should consult with Planning & Inspections to determine whether any exempt farmland is being considered for development applications. Office of City Assessor is notified directly by closing attorneys for sales of farm land where they request farm land roll back tax collection. COLLECTION METHODOLOGY: Farm Land roll back tax is collected at time of settlement. BENCHMARK INDICATOR: Periodic comparative analysis with other regional municipalities adjusted for real estate market fluctuations This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 6

REVENUE MANUAL REVENUE TITLE: Realty Transfer Taxes ASSIGNED STAFF: Tax Assessor FUND: 110 DATE ESTABLISHED: Unknown ACCT. NUMBER: 110-0000-311.06-00 DATE LAST REVIEWED: 08/2007 CURRENT RATE: 1.5 percent for sales and 1.0 DATE LAST CHANGED: 08/10/1998 percent on new construction CODE CITATION: Section 19.5-20 - Established by state legislation DESCRIPTION: Realty Transfer Taxes are paid at time of the execution of the sale or when the property changes ownership at the rate of 1½ % of the actual sale price or the highest value appraised value for property tax purposes. Additionally, the City of Dover receives one (1) percent (%) of the cost of new construction, if built within one year of sale date. APPROVED PROJECTION METHOD: Historically, the trends are adjusted for real estate market forecasted from three (3) year records from Assessor’s Office. Additionally, the Assessor’s Office projects residential and commercial real estate trends from outside sources - for example: Price Waterhouse Coopers Fourth Quarter 2006 Korpacz Real Estate Investors Surveys; The Appraisal Institute; and the International Association of Assessing Officers real estate projections. COLLECTION METHODOLOGY: Transfer fees are paid when documents are stamped by the tax office. Post Audits are conducted by the Office of City Assessor, which could produce additional revenues in addition to the initial transfer tax payments. BENCHMARK INDICATOR: Maximum rate is set by state legislation. This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 7

REVENUE MANUAL REVENUE TITLE: Penalties – Taxes ASSIGNED STAFF: Customer Services FUND: 110 DATE ESTABLISHED: 04/04/1933 ACCT. NUMBER: 110-0000-319.01-00 DATE LAST REVIEWED: 08/2007 CURRENT RATE: 1.5 percent per month DATE OF LAST FEE CHANGE: 01/26/1989 CODE CITATION: Section 49 of the City Charter DESCRIPTION: Tax bills are mailed on July 1, and payments are due July 31. Penalties of 1.5 percent are accrued monthly on the unpaid balance. APPROVED PROJECTION METHOD: Historical trend adjusted for changes in policy Assume that 92 percent of the remainder of the unpaid taxes after August 31 will be paid with penalty over the next 11 months. Percentages paid as of August 31 over the past four years are as follows: 2004/05 - 94 percent; 2005/06 - 89 percent; 2006/07 - 92 percent; 2007/08 - 92 percent (approx.). The average percentage of the remainder of unpaid taxes being paid after August 31 is approximately 92 percent. COLLECTION METHODOLOGY: Current policy is that a property owner with over one year of delinquent taxes will be sent to the City Solicitor in order to start the proceedings for a tax sale. BENCHMARK INDICATOR: A comparative analysis was conducted with the following findings: PENALTIES PER MONTH City of Milford 1 percent City of Newark 5 percent initial penalty on delinquent balance, then 1.5 percent monthly Kent County 1.5 percent on county delinquent, 1 percent on school delinquent City of New Castle 6 percent initial penalty on delinquent balance, then 1 percent monthly City of Wilmington 9 percent or $10.00 which ever is greater,1 percent first three months, 1.5 percent second three months, 2.5 percent third three months, 3 percent fourth three months 8

REVENUE MANUAL (Increase Proposed) REVENUE TITLE: Business Licenses ASSIGNED STAFF: Public Services/Planning & Inspections FUND: 110 DATE ESTABLISHED: 7/1/1968 ACCT. NUMBER: 110-0000-321.01-00 DATE LAST REVIEWED: 11/14/2007 PROPOSED RATE: Based on license category; DATE OF LAST FEE CHANGE: 06/28/2004 NOTE: (See attached spreadsheet for fee increase) CODE CITATION: Chapter 11 – Licenses, Section 11-4 – License Required. DESCRIPTION: Persons engaged in the occupations listed and defined in this section shall pay annual license fees at the rates specified below. In addition to the annual license fee, each such business shall pay a fee for each additional separate branch or business location. Fees are assessed each June 1 and payable by June 30. Penalty for non-payment is ten percent per month starting August 1. APPROVED PROJECTION METHOD: Previous year revenue with adjustments for any new licenses conducting business within the City limits of Dover with a one percent to three percent inflationary adjustment COLLECTION METHODOLOGY: For existing businesses and license holders, renewal notices are sent beginning June 1 and are due by June 30 through the Planning and Inspections Department. New businesses are licensed continually throughout the year with fees pro-rated for the remaining license year. BENCHMARK INDICATOR: Periodic comparative analysis with other municipalities. Fee Review Comparison in Fall 2007: revised fees not yet adopted, proposed for 10% increase across the board. Proposed increased revenue from $150,000 to $160,000. 9

Business Licenses Current 5% 10% 15% Rate Increase Increase Increase Advertising $ 92 $ 97 $ 101 $ 106 Amusement Operator $ 152 $ 160 $ 167 $ 175 Architect $ 242 $ 254 $ 266 $ 278 Attorney-at-Law $ 303 $ 318 $ 333 $ 348 Auctioneer $ 152 $ 160 $ 167 $ 175 Automobile Race Operator $ 363 $ 381 $ 399 $ 417 Bank, Loan & Trust $ 303 $ 318 $ 333 $ 348 Barber $ 61 $ 64 $ 67 $ 70 After 2 Chairs (each) $ 4 $ 4 $ 4 $ 5 Beautician $ 61 $ 64 $ 67 $ 70 After 2 Chairs (each) $ 4 $ 4 $ 4 $ 5 Bowling Alley Operator $ 182 $ 191 $ 200 $ 209 Broadcasting Station $ 303 $ 318 $ 333 $ 348 Broker $ 152 $ 160 $ 167 $ 175 Car Wash $ 182 $ 191 $ 200 $ 209 Certified Public Accountant $ 242 $ 254 $ 266 $ 278 Cespool Cleaner $ 121 $ 127 $ 133 $ 139 Chiropractor $ 303 $ 318 $ 333 $ 348 Clinical Social Worker $ 93 $ 98 $ 102 $ 107 Coin Operated Amusement - - - Machine Owner (Each) $ 3 $ 3 $ 3 $ 3 Coin Operated Electronic - - - Video Machine Owner (each) $ 121 $ 127 $ 133 $ 139 Coin Operated Vending Machine Owner (each) $ 3 $ 3 $ 3 $ 3 Commercial Sign Business $ 121 $ 127 $ 133 $ 139 Computer Related Services $ 121 $ 127 $ 133 $ 139 Consultant $ 61 $ 64 $ 67 $ 70 Day Care Operator $ 49 $ 51 $ 54 $ 56 Dental Lab $ 182 $ 191 $ 200 $ 209 Dentist $ 303 $ 318 $ 333 $ 348 Distributor $ 61 $ 64 $ 67 $ 70 Drayman or Mover $ 121 $ 127 $ 133 $ 139 Eating Establishment and/or Eating Establishment Operator $ 121 $ 127 $ 133 $ 139 Employment Agent $ 121 $ 127 $ 133 $ 139 Entertainers - - - 1 to 3 Entertainers Per Group $ 49 $ 51 $ 54 $ 56 4 to 9 Entertainers Per Group $ 92 $ 97 $ 101 $ 106 10 or More Entertainers Per Group $ 121 $ 127 $ 133 $ 139 Entertainment Agent $ 182 $ 191 $ 200 $ 209 Finance or Small Loan Agency $ 242 $ 254 $ 266 $ 278 Gas, Light, Power, Cable T.V. & Telephone Company $ 908 $ 953 $ 999 $ 1,044 General Repairman $ 61 $ 64 $ 67 $ 70 Going Out of Business Sale $ 30 $ 32 $ 33 $ 35 Health Spa or Health Club $ 182 $ 191 $ 200 $ 209 Hotel - - - Per Room $ 9 $ 9 $ 10 $ 10 Per Suite $ 12 $ 13 $ 13 $ 14 Income Tax Consultant $ 182 $ 191 $ 200 $ 209 Incorporator $ 121 $ 127 $ 133 $ 139 Insurance Adjuster Office $ 121 $ 127 $ 133 $ 139 Itinerant Merchant $ 40 $ 42 $ 44 $ 46 Janitorial & Cleaning Service - - - 1 to 3 Employees $ 49 $ 51 $ 54 $ 56 4 to 9 Employees $ 92 $ 97 $ 101 $ 106 10 or More Employees $ 121 $ 127 $ 133 $ 139 Landscape Service Companies - - - 1 to 3 Employees $ 49 $ 51 $ 54 $ 56 4 to 9 Employees $ 92 $ 97 $ 101 $ 106 10

Business Licenses Current 5% 10% 15% Rate Increase Increase Increase 10 or More Employees $ 121 $ 127 $ 133 $ 139 Laundry Service Operator - - - Primary Facility $ 121 $ 127 $ 133 $ 139 Addn. Drop Off Location $ 49 $ 51 $ 54 $ 56 Linen Supplier $ 121 $ 127 $ 133 $ 139 Manicurist $ 31 $ 33 $ 34 $ 36 Manufacturer’s Agent or Representative $ 121 $ 127 $ 133 $ 139 Mercantile Agency or Collection Agency $ 121 $ 127 $ 133 $ 139 Mobile Home Park Per Space $ 7 $ 7 $ 8 $ 8 Motel Per Room $ 7 $ 7 $ 8 $ 8 Motion Picture Theater $ 182 $ 191 $ 200 $ 209 Motor Vehicle Serviceman $ 92 $ 97 $ 101 $ 106 Nursing, Rest or Convalescent Home $ 182 $ 191 $ 200 $ 209 Open Market Operator - - - First 20 Spaces - Per Space $ 22 $ 23 $ 24 $ 25 1st to 50th Space - Per Space $ 11 $ 12 $ 12 $ 13 Over 51 Spaces - Per Space $ 6 $ 6 $ 7 $ 7 Outdoor Tables - Per Space $ 6 $ 6 $ 7 $ 7 Optometrist $ 303 $ 318 $ 333 $ 348 Outdoor Music festival Promoter $ 1,210 $ 1,271 $ 1,331 $ 1,392 Parking Lot or Garage Operator $ 61 $ 64 $ 67 $ 70 Pawnbroker $ 182 $ 191 $ 200 $ 209 Pest Control Services $ 92 $ 97 $ 101 $ 106 Pharmacist $ 182 $ 191 $ 200 $ 209 Photographer $ 121 $ 127 $ 133 $ 139 Physical Therapist $ 182 $ 191 $ 200 $ 209 Physician and/or Surgeon $ 303 $ 318 $ 333 $ 348 Plant Nursery and/or Florist $ 92 $ 97 $ 101 $ 106 Podiatrist $ 303 $ 318 $ 333 $ 348 Pool Table Operator Per Table $ 61 $ 64 $ 67 $ 70 Maximum Table Fee $ 183 $ 192 $ 201 $ 210 Printer $ 121 $ 127 $ 133 $ 139 Private Detective Agency $ 182 $ 191 $ 200 $ 209 Professional counselor $ 61 $ 64 $ 67 $ 70 Professional Engineer $ 242 $ 254 $ 266 $ 278 Professional Land Surveyor $ 242 $ 254 $ 266 $ 278 Psychologist $ 182 $ 191 $ 200 $ 209 Public Accountant $ 182 $ 191 $ 200 $ 209 Public Stenographer $ 37 $ 39 $ 41 $ 43 Publishers $ 303 $ 318 $ 333 $ 348 Real Estate Brokers, Appraisers & Managers $ 152 $ 160 $ 167 $ 175 Real Estate Property Manager - - - 1 to 3 Rental Properties $ 49 $ 51 $ 54 $ 56 4 to 9 Rental Properties $ 92 $ 97 $ 101 $ 106 10 to 50 Rental Properties $ 121 $ 127 $ 133 $ 139 Real Estate Salesperson or Associate Broker $ 49 $ 51 $ 54 $ 56 Rental Services $ 121 $ 127 $ 133 $ 139 Sales Representative $ 49 $ 51 $ 54 $ 56 Scientific Laboratory $ 242 $ 254 $ 266 $ 278 Schools & Educational Services - - - (Non-Vocational) $ 61 $ 64 $ 67 $ 70 (Vocational) $ 121 $ 127 $ 133 $ 139 Scrap & Waste Material Services $ 121 $ 127 $ 133 $ 139 Second Hand Dealer of Precious Metals $ 121 $ 127 $ 133 $ 139 Security Services $ 182 $ 191 $ 200 $ 209 Shoe Repairman $ 49 $ 51 $ 54 $ 56 Tailor & Garment Services $ 49 $ 51 $ 54 $ 56 Taxicab or Bus Operator - - - 11

Business Licenses Current 5% 10% 15% Rate Increase Increase Increase First $ 92 $ 97 $ 101 $ 106 Each Additional $ 25 $ 26 $ 28 $ 29 Taxidermist $ 121 $ 127 $ 133 $ 139 Telephone Answering Service $ 121 $ 127 $ 133 $ 139 Television Repairman $ 92 $ 97 $ 101 $ 106 Tourist Home - - - Per Room $ 7 $ 7 $ 8 $ 8 Travel Agency $ 121 $ 127 $ 133 $ 139 Undertaker $ 242 $ 254 $ 266 $ 278 Veterinarian $ 303 $ 318 $ 333 $ 348 Warehouseman $ 242 $ 254 $ 266 $ 278 Wholesale News Agency $ 61 $ 64 $ 67 $ 70 All Business Not Listed - - 1 to 3 Employees $ 49 $ 51 $ 54 $ 56 3 to 9 Employees $ 92 $ 97 $ 101 $ 106 10 to 50 Employees $ 121 $ 127 $ 133 $ 139 51 to 100 Employees $ 303 $ 318 $ 333 $ 348 12

REVENUE MANUAL (Increase Proposed) ASSIGNED STAFF: Public Services/Planning & REVENUE TITLE: Mobile Home Licenses Inspections FUND: 110 DATE ESTABLISHED: 02/23/1970 ACCT. NUMBER: 110-0000-321.02-00 DATE LAST REVIEWED: 11/14/2007 PROPOSED RATE: $50.00 Annual DATE OF LAST FEE CHANGE: 1993 CODE CITATION: Chapter 66, Section 66-2 – License DESCRIPTION: An annual license is required for all mobile homes placed within the City of Dover. This fee applies only to mobile homes not placed on permanent foundations and taxed as real estate. The purpose of the fee is to recoup costs of tracking placement of mobile homes and recoup City services since mobile homes are not taxed as real property. APPROVED PROJECTION METHOD: Previous year revenue with adjustments for any new mobile home parks planned or to be removed. COLLECTION METHODOLOGY: Mobile home owners are assessed a fee each June 1 payable by June 30. Penalty for non-payment is ten percent per month starting on August 1. Typically, the mobile home owner makes payment to the City in person through the Planning and Inspections Office. BENCHMARK INDICATOR: Average value of a mobile home times the current tax rate minus any additional fees charged to mobile home owners not charged to other residential property owners This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. Fee Review Comparison in Fall 2007: revised fees not yet adopted, proposed for increase from $45.00 to $50.00. 13

REVENUE MANUAL (Increase Proposed) REVENUE TITLE: Building Permits, Sign Permits, ASSIGNED STAFF: Public Services/Planning & Fence Permits, Swimming Pool Permits, Construction Inspections Plan Review FUND: 110 DATE ESTABLISHED: 06/28/1982 DATE LAST REVIEWED: 11/14/2007 ACCT. NUMBER: 110-0000-321.11-00 DATE OF LAST FEE CHANGE: 06/28/2004 PROPOSED RATE: Building Permit fee shall be calculated as such: the sum of $25.00 for the first $1,000 of costs and $10.00 for each additional $1,000 of cost or multiple thereof up to $10 million of costs; $8.00 for each additional $1,000 of costs or multiple thereof up to $20 million of costs; and $6.00 for each additional $1,000 of costs or multiple thereof above $20 million of costs. Doubling of a permit is applied after construction has commenced without the permission of building inspector. Doubling of the building permit fee may be waived in cases where the building permit applicant is not a professional contractor and a professional contractor is not doing the work. Sign Permit: $0.50 per square foot with a minimum fee of $25.00 Fence Permit: $25.00 for the first $1,000 dollars of construction cost and $10.00 per $1,000 thereafter. Swimming Pool Permit: $25.00 for the first $1,000 dollars of construction cost and $10.00 per $1,000 thereafter. Construction Plan Review Fee: $20.00 for review of non-residential construction plans. Re-inspection Fees: first re-inspection is no charge; second re-inspection is $25.00; third re-inspection is $50.00, and subsequent re-inspections are $100.00 each. CODE CITATION: Building Permits, Fence Permits, Sign Permits, Swimming Pool Permits and Construction Plan Review Fees: Chapter 5, Article II. Building Code, Section 5-21- Fees for Permits Sign Permits: Appendix B, Article 5, Section 4.1 - Supplementary Sign Regulations Re-inspection Fees: Chapter 5, Article II. Building Code, Section 5-21- Fees for Permits DESCRIPTION: A building, fence, sign, or swimming pool permit must be applied for prior to the start of construction, alteration, or renovation of any property located within the City of Dover. APPROVED PROJECTION METHOD: Three-year historic trend and consideration of the construction economy. The recent Planning Commission site plan approval should be evaluated to determine the strength of the future construction economy. Staff should adjust for any unusual activity in the previous years. COLLECTION METHODOLOGY: Typically, the builder, general contractor, property owner, or sign contractor will make application for the building permit, sign permit, or fence permit and will pay the fee. Building permit fee is due prior to issuance of building permit and is paid at the Department of Planning & Inspections. BENCHMARK INDICATOR: Periodic comparative analysis with other local municipalities. Fee Review Comparison in Fall 2007; 10% fee increased proposed and not yet adopted. Previous Fees: Building Permit - the sum of $25.00 for the first $1,000 of costs; $8.00 for each additional $1,000 of cost up to $10k; $6.00 for each additional $1,000 up to $20k; and $5.00 for each additional $1,000 above $20k. Previous Fees: Sign Permits – Minimum: $15.00; $0.50 per SF of sign area. Previous Fees: Fence Permits & Swimming Pools - $25 for the first $1,000, $8 for each additional $1,000. This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 14

REVENUE MANUAL (Increase Proposed) ASSIGNED STAFF: Public Services/Planning & REVENUE TITLE: Certificate of Occupancy Inspections FUND: 110 DATE ESTABLISHED: 07/02/82 ACCT. NUMBER: 110-0000-321.12-00 DATE LAST REVIEWED: 11/14/2007 DATE OF LAST FEE CHANGE: 1987 PROPOSED RATE: All properties zoned single family residential shall pay a fee of $50.00. For all other zoning classifications, the fee shall be $50.00 for the first 20,000 square feet of building area plus the sum of $12.50 for each additional 10,000 square feet thereafter. NOTE: See Spreadsheet for Fee Increases. CODE CITATION: Appendix B, Article 8, Section 2 - Certificates of Occupancy DESCRIPTION: A Certificate of Occupancy shall be applied for and approved prior to occupancy and use of any new building; or any existing building that has been structurally altered or moved or any change in the use of an existing building, occupancy use; or any change in the use of any land and any change in use of a non-conforming use. APPROVED PROJECTION METHOD: Previous year’s revenue and consideration of number and type of building permits issued that required Certificates of Occupancy. COLLECTION METHODOLOGY: Certificate of Occupancy fees are collected upon completion of a project and/or single family home after a final inspection has been performed. Typically, the builder, general contractor, or property owner makes this payment in person in the Department of Planning and Inspections. BENCHMARK INDICATOR: Periodic comparative analysis with other local municipalities. Fee Review Comparison in Fall 2007; Previous Fees – Single Family Residential $40 with all other zonings: $40 fo rthe first 20k of S.F. Plus $10 for each additional 10k of S.F. This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 15

REVENUE MANUAL (Increase Proposed) REVENUE TITLE: Lodging House Permit ASSIGNED STAFF: Public Services/Planning & Inspections FUND: 110 DATE ESTABLISHED: 4/10/2000 DATE LAST REVIEWED: 11/14/2007 ACCT. NUMBER: 110-0000-321.13-00 DATE OF LAST FEE CHANGE: 2000 PROPOSED RATE: Based on Lodging House Category: Motels, Hotels, Tourist Homes, Rooming & Lodging Houses - $75 for first ten rooms and $7.00 each additional room; Dormitories - $75 for the first ten rooms and $4.00 for each additional room CODE CITATION: Chapter 22, Article IX Lodging Houses – Section 22-301, Division 2. Permit DESCRIPTION: The purpose and intent of the article is to ensure public health, safety, and welfare insofar as the continued occupancy and maintenance of Lodging Houses operated for public use affect them. A Lodging House is defined as a building operated principally for the temporary residence of the transient public, including but not limited to hotels, motels, tourist homes, and dormitories. APPROVED PROJECTION METHOD: Previous year’s revenue with adjustments for any new lodging proposed or demolished COLLECTION METHODOLOGY: Renewal notices are mailed to owners/property managers in December and are due by January 31 through the Planning & Inspections Department. Penalty for non-payment is ten percent per month beginning February 1. New lodging houses created during license period are required to obtain license. BENCHMARK INDICATOR: Previous Fees based on Lodging House Category: Motels, Hotels, Tourist homes, Rooming & Lodging Houses - $50 for first ten rooms and $5.00 each additional room; Dormitories - $50 for the first ten rooms and $2.50 for each additional room. This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 16

REVENUE MANUAL (Increase Proposed) REVENUE TITLE: Public Occupancy Permit ASSIGNED STAFF: Public Services/Planning & Inspections FUND: 110 DATE ESTABLISHED: 1968 DATE LAST REVIEWED: 11/1420/07 ACCT. NUMBER: 110-0000-321.15-00 DATE OF LAST FEE CHANGE: 03/12/2007 PROPOSED RATE: A person desiring the permit required by the provision of this division shall pay the appropriate permit fee indicated as such: churches - $50.00; civic auditoriums - $50.00; clubhouses - $50.00; commercial auditoriums - $50.00 for the first 200 seats and $2.50 for each additional 50 seats; hospital, nursing home or rest home - $5.00 for the first ten rooms and $1.25 for each additional room; schools - $50.00; theaters - $50.00 for the first 200 seats and $2.50 for each additional 50 seats; public office buildings - $50.00; mercantile (10,000 S.F. or area or greater) - $50.00; day care facilities - $50.00; outdoor public events, including but not limited to fireworks displays, carnivals, outdoor music concerts - $50.00; Restaurants/Bars >100 person capacity $50. CODE CITATION: Chapter 46, Article IV. Public Occupancies, Section 46-163. Permit Required, Section 46-164 – Fees DESCRIPTION: The purpose and intent of the article is to ensure public health, safety, and welfare insofar as the continued occupancy and maintenance of public occupancies operated for public use affect them. Public occupancies include civic buildings, churches, auditoriums, theaters, public buildings, day care centers, and other similar building occupancies. The fees should cover the cost of operating the program. APPROVED PROJECTION METHOD: Previous year revenue with adjustments for any new public occupancy proposed or demolished. COLLECTION METHODOLOGY: Renewal notices are mailed to owners who are responsible for obtaining a permit in December and are due by January 31. Penalty for non-payment is ten percent per month beginning February 1. Most collections are received by mail. New public occupancies are paid throughout the year. Payment processed by the Department of Planning & Inspections. BENCHMARK INDICATOR: Previous fees based on churches - $25.00; civic auditoriums - $25.00; clubhouses - $25.00; commercial auditoriums - $25.00 for the first 200 seats and $2.50 for each additional 50 seats; hospital, nursing home or rest home - $5.00 for the first ten rooms and $1.25 for each additional room; schools - $25.00; theaters - $25.00 for the first 200 seats and $2.50 for each additional 50 seats; public office buildings - $25.00; mercantile (10,000 S.F. or area or greater) - $25.00; day care facilities - $25.00; outdoor public events, including but not limited to fireworks displays, carnivals, outdoor music concerts - $25.00; Restaurants/Bars >100 person capacity $50. Reviewed in Fall 2007 Restaurants/Bars >100 person capacity $50 is a proposed new fee and not yet adopted. Periodic comparative analysis with other local municipalities 17

REVENUE MANUAL (Increase Proposed) REVENUE TITLE: Heating & Air Conditioning Permits ASSIGNED STAFF: Public Services/Planning & Inspections FUND: 110 DATE ESTABLISHED: Unknown DATE LAST REVIEWED: 11/14/2007 ACCT. NUMBER: 110-0000-321.17-00 DATE OF LAST FEE CHANGE: 06/28/2004 PROPOSED RATE: Each applicant for a heating or air conditioning permit shall pay unto the City a permit fee computed as follows before such permit is issued: heating permit - the sum of $33.00 for the first 10,000 BTUs and the sum of $6.00 for each additional 10,000 BTUs or multiple thereof; air conditioning permit - the sum of $33.00 for the first five tons and the sum of $6.00 per ton, over five tons, or multiple thereof; Heat pump - the sum of $17.00 for the first 10,000 BTUs and the sum of $3.00 for each additional 10,000 BTUs or multiple thereof. CODE CITATION: Chapter 5, Article IV. Mechanical Code, Section 5-61. Heating, Air Conditioning, and Heat Pump Permit Fees. DESCRIPTION: A permit is required to regulate the design, construction, quality of materials, erection, installation, alteration, repair, location, re-location, replacement, addition to, use, or maintenance of mechanical systems in the City of Dover and providing for the issuance of permits and collection of fees therefore; and each and all of the regulations, provisions, conditions, and terms of such International Mechanical Code, 1998 edition, published by the International Code Council on file in the office of the City of Dover are hereby referred to, adopted, and made a part hereof as fully set out in this section. Fees are meant to cover the cost of the program. APPROVED PROJECTION METHOD: Previous year revenue with a ten percent increase across the board based on relative inflation, construction economy, and that we are the only municipality within our jurisdiction that conducts plumbing inspections. COLLECTION METHODOLOGY: Typically the heating/air conditioning contractor or homeowner will appear to obtain a permit. Permit fee is due prior to issuance of permit by the Planning & Inspections Department. BENCHMARK INDICATOR: Periodic comparative analysis with only other local municipality of New Castle County. There was no municipal comparative found for heat pumps. Fee Review Comparison in Fall 2007 of 10%; revised fees not yet adopted. Previous fees: Heating Permit - the sum of $30.00 for the first 10,000 BTUs and the sum of $5.00 for each additional 10,000 BTUs or multiple thereof; Air Conditioning permit - the sum of $30.00 per ton for the first five tons and the sum of $5.00 per ton, over five tons, or multiple thereof; Heat Pump – the sum of $15.00 for the first 10,000 BTU’s and the sum of $2.50 for each additional 10,000 BTU’s or multiple thereof. This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 18

REVENUE MANUAL (Increase Proposed) REVENUE TITLE: Plumbing Permits ASSIGNED STAFF: Public Services/Planning & Inspections FUND: 110 DATE ESTABLISHED: Unknown DATE LAST REVIEWED: 11/14/2007 ACCT. NUMBER: 110-0000-321.17-00 DATE OF LAST FEE CHANGE: 06/28/2004 PROPOSED RATE: Each applicant for a plumbing permit shall pay unto the City a permit fee computed as follows before such permit is issued: fixtures - the sum of $27.00 for the first five fixtures and the sum of $2.00 for each additional fixture; garbage disposals and hot water heaters - a minimum fee of $25.00; gas, water, and sewer inspection underground - the sum of $20.00 for the first 150 feet and $0.50 for each additional ten feet or multiple thereof CODE CITATION: Chapter 5, Article V. Plumbing Code, Section 5-75 – Permit fees DESCRIPTION: A permit is required to regulate the design, construction, quality of materials, erection, installation, alteration, repair, location, re-location, replacement, addition to, use or maintenance of plumbing systems in the City of Dover and providing for the issuance of permits and collection of fees therefore; and each and all of the regulations, provisions, conditions, and terms of such International Plumbing Code, 1997 edition, published by the International Code Council on file in the office of the City of Dover are hereby referred to, adopted, and made a part hereof as fully set out in this section. Fees are designed to cover the cost of the program. APPROVED PROJECTION METHOD: Previous year revenue with a ten percent increase based on relative inflation and the construction economy. COLLECTION METHODOLOGY: Typically the plumbing contractor or homeowner will appear in the Department of Planning & Inspections to obtain a permit. Permit fee is due prior to issuance of permit by the Department of Planning & Inspections. BENCHMARK INDICATOR: Periodic comparative analysis with only other local municipality of New Castle County. Fee Review Comparison in Fall 2007; revised fees not yet adopted. Previous fees: fixtures - the sum of $25.00 for the first five fixtures and the sum of $2.50 for each additional fixture; garbage disposals and hot water heaters - a minimum fee of $20.00; gas, water, and sewer inspection underground - the sum of $15.00 for the first 150 feet and $.50 for each additional ten feet or multiple thereof This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 19

REVENUE MANUAL REVENUE TITLE: Fire Prevention Permits (Sprinkler ASSIGNED STAFF: Public Services/Planning & Permits) Inspections FUND: 110 DATE ESTABLISHED: Unknown DATE LAST REVIEWED: 11/14/2007 ACCT. NUMBER: 110-0000-321.21-00 DATE OF LAST FEE CHANGE: 06/28/2004 RATE: $12.00 for each $1,000 of cost of fire protection system with a minimum fee per permit of $50.00. Re- inspection fees – first re-inspection is no charge; second inspections is $25.00; third re-inspection is $50.00, and subsequent re-inspections are $100.00 each. CODE CITATION: Chapter 7, Article III, Section 7-61 – Fire Prevention Permit DESCRIPTION: It shall be unlawful to construct, enlarge, alter, or demolish a fire protection system without obtaining a fire prevention permit. APPROVED PROJECTION METHOD: Previous year revenue with one to three percent increase for inflation and the construction economy COLLECTION METHODOLOGY: Typically the fire protection system contractor will obtain the sprinkler system permit. Permit fee is due prior to issuance of permit by the Department of Planning & Inspections. Permit fees will double if work commences prior to obtaining permit. BENCHMARK INDICATOR: Periodic comparative analysis with other local municipalities. No Change. This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 20

REVENUE MANUAL (Increase Proposed) REVENUE TITLE: Rental Dwelling Permits ASSIGNED STAFF: Public Services/Planning & Inspections FUND: 110 DATE ESTABLISHED: 2000 DATE LAST REVIEWED: 11/14/2007 ACCT. NUMBER: 110-0000-321.22-00 DATE OF LAST FEE CHANGE: 2000 PROPOSED RATE: Based on Rental Dwelling Category: Apartment Building - $180 for first three units and $36 for each additional unit; Single Family Detached Dwelling - $108 per unit; Mobile Home - $90 per unit; Duplex or Townhouse Unit - $84 per unit; Condo Unit or Apartment in Owner Occupied Home - $36 per unit CODE CITATION: Chapter 10, Section 10-86, Rental Dwellings – Division 1. Generally and Division 2. Permit DESCRIPTION: The purpose and intent of the article is to insure the public health, safety, and welfare insofar as they are affected by the continued occupancy and maintenance of dwellings operated for lease to the public. The health, safety, and welfare of the occupants of the dwellings are of the utmost importance to the City of Dover, as is the general community character in which these dwelling units are located. This is important APPROVED PROJECTION METHOD: Previous year revenue with a ten percent increase across the board and adjustments for any new rental units known to have been constructed or demolished. COLLECTION METHODOLOGY: Renewal notices are mailed to landlords and/or property managers in December and are due by January 31. Penalty for non-payment is ten percent per month beginning February 1. Most collections are received by mail. New rental dwellings created or discovered during the license period are required to obtain a license. BENCHMARK INDICATOR: Previous fees based on Rental Dwelling Category: Apartment Building - $90 for first three units and $30 for each additional unit; Single Family Detached Dwelling - $90 per unit; Mobile Home - $90 per unit; Duplex or Townhouse Unit - $70 per unit; Condo Unit or Apartment in Owner Occupied Home - $30 per unit. Periodic comparative analysis with other local municipalities. A proposed increase was considered by City Council in 2007 and referred back to the Legislative, Finance and Administration Committee to be presented with a comprehensive fee package. This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 21

REVENUE MANUAL (Increase Proposed) REVENUE TITLE: Architectural Review Certificate ASSIGNED STAFF: Public Services/Planning & Inspections FUND: 110 DATE ESTABLISHED: 07/12/1982 ACCT. NUMBER: 110-0000-321.23-00 DATE LAST REVIEWED: 11/14/2007 PROPOSED RATE: $300.00 Flat Fee DATE OF LAST FEE CHANGE: 01/2004 CODE CITATION: Dover Code of Ordinances, Appendix B: Zoning Ordinance, Article 10, Section 3.25, Item (b) DESCRIPTION: A signed and dated document indicating the approval of the City of Dover Planning Commission, or the Historic District Commission, or City Planner upon the authority of the Historic District Commission for the alteration, construction, relocation, or demolition within the Historic District. Approval indicates project follows the requirements of the Zoning Ordinance and the Design Standards and Guidelines of the City of Dover Historic District. APPROVED PROJECTION METHOD: Based on application history over ten years (Historic Trend Analysis) COLLECTION METHODOLOGY: Payment is due and collected upon submittal of applications for Architectural Review Certification. It is submitted to the Planning & Inspections Department. BENCHMARK INDICATOR: Periodic comparative analysis with other municipalities. This fee was reviewed in Fall 2007 and not yet adopted. Previous fee: $250.00. This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 22

REVENUE MANUAL (Increase Proposed) ASSIGNED STAFF: Public Services/Planning & REVENUE TITLE: Board of Adjustment Application Inspections FUND: 110 DATE ESTABLISHED: 04/21/1975;07/12/1982 ACCT. NUMBER: 110-0000-321.23-00 DATE LAST REVIEWED: 11/14/2007 PROPOSED RATE: $200.00 Flat Fee for Residential DATE OF LAST FEE CHANGE: 07/12/2004 property; $500 flat fee for Non-residential property; $200 flat fee for Appeals; $200 Postponement. CODE CITATION: Dover Code of Ordinances, Appendix B: Zoning Ordinance, Article 9, Section 3.5 DESCRIPTION: The Board of Adjustment is established to adjudicate appeals concerning interpretations and variances from the provisions of the Zoning Ordinance. Application shall demonstrate the exceptional and extraordinary circumstances existing on the property, and that a practical difficulty or unnecessary hardship is presented in order to justify the granting of a variance from the zoning ordinance. Public hearing is held before the Board of Adjustment. APPROVED PROJECTION METHOD: Based on application history over past ten years (Historic Trend Analysis). COLLECTION METHODOLOGY: Payment is due and collected at time of application submittal of applications and is submitted to the Planning & Inspections Department. BENCHMARK INDICATOR: Periodic comparative analysis with Kent County and other municipalities (Newark, Milford, New Castle County and Smyrna). Fee Review comparison in Fall 2007. Previous fee based on Non-Residential $300, this is only proposed change. This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. Board of Adjustment Postponement of application has not yet been adopted as well as fee increase for Non- residential submission. Five (5) Board of Adjustment members are now paid for their service at $75 per meeting. City currently pays for all re-advertisement should a case be postponed or tabled. 23

REVENUE MANUAL (Increase Proposed) REVENUE TITLE: Conditional Use Application ASSIGNED STAFF: Public Services/Planning & Inspections FUND: 110 DATE ESTABLISHED: 04/21/1975; 07/12/1982 ACCT. NUMBER: 110-0000-321.23-00 DATE LAST REVIEWED: 11/14/2007 PROPOSED RATE: $400.00 plus $15.00 Per Acre of DATE OF LAST FEE CHANGE: 7/12/2004 Site Area. CODE CITATION: Dover Code of Ordinances, Appendix B: Zoning Ordinance, Article 10, Section 1.52 DESCRIPTION: Specific types of land uses in the zoning code that require a special approval by the Planning Commission through the Conditional Use Plan Review process. The Conditional Use process affords the Planning Commission with the highest level of discretion in the review process. APPROVED PROJECTION METHOD: Based on application history over past ten years (Historic Trend Analysis) COLLECTION METHODOLOGY: Payment is due and collected at the time of submittal of the Conditional Use application. It is submitted to the Planning & Inspections Department. BENCHMARK INDICATOR: Periodic comparative analysis with Kent County and other municipalities (Newark, Milford, and Smyrna). Fee Review comparison in Fall 2007 and not yet adopted. Previous fee $325.00 plus $15 per acre. This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 24

REVENUE MANUAL REVENUE TITLE: Miscellaneous Fees ASSIGNED STAFF: Public Services/Planning & Inspections FUND: 110 DATE ESTABLISHED: Unknown DATE LAST REVIEWED: N/A ACCT. NUMBER: 110-0000-321.23-00 DATE OF LAST FEE CHANGE: N/A CURRENT RATE: Miscellaneous fees are charged as follows: Historic District Guidelines Book - $15.00; Comprehensive Plan - $25.00; Dover Downtown Study - $10.00; Comprehensive Map if not purchasing Comprehensive book - $6.00; Route 8 Corridor Overlay Study - $10.00; Zoning Maps: $3.50 per sheet or $63.00 per set. Knox Boxes are stocked in two different variations: Surface Mount - $201.09; Recessed Mount - $248.69; Fire Reports for Insurance Companies - $25.00. CODE CITATION: Fees include services for Historic District Guidelines Book, Comprehensive Plan, Dover Downtown Study, Comprehensive Map, Route 8 Corridor Overlay Study, Zoning Maps, Knox Boxes, and request for Fire Reports. DESCRIPTION: The Comprehensive Plan is a projection of future projects and zoning classifications which will occur in the City within the next ten years and is accompanied with a full-scale comprehensive map. The Dover Downtown Study is an overview and projection of future plans and zoning classifications for the west end of Downtown Dover. The Route 8 Corridor Overlay is a study that was prepared to outline future uses for this area and to place a moratorium on any building in this area until the study was completed. Zoning maps give a detailed layout of the City and its zoning within it. Knox Boxes are required for any new construction and are mounted onto the outside of a building for placement of a key for entry for the Fire Department/Police Department. Fire reports are requested by insurance companies which are charged a fee; however, homeowners may obtain a copy free of charge. APPROVED PROJECTION METHOD: Based on previous year’s revenue COLLECTION METHODOLOGY: Payment is due at the time of purchase. Purchases are usually conducted in person. Mail orders shall be paid in advance. It is submitted to the Planning & Inspections Department. BENCHMARK INDICATOR: This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 25

REVENUE MANUAL (Increase Proposed) REVENUE TITLE: Planned Neighborhood Design ASSIGNED STAFF: Public Services/Planning & Applications Inspections FUND: 110 DATE ESTABLISHED: 06/10/1996 DATE LAST REVIEWED: 11/14/2007 ACCT. NUMBER: 110-0000-321.23-00 DATE OF LAST FEE CHANGE: 07/12/2004 PROPOSED RATE: PND General Sketch Plan (Review Process) – fee of $110.00; PND Conditional Use Plan – fee of $225.00 plus $12.00 per acre; PND Site Development Plan or Preliminary Subdivision Plan – fee of $400.00 plus $20.00 per acre; PND Final Subdivision Plat – fee of $300.00 CODE CITATION: Dover Code of Ordinances, Appendix B: Zoning Ordinance, Article 3, Section 24 Planned Neighborhood Design Option DESCRIPTION: The Planned Neighborhood Design Option (PND) encourages superior residential environments through a unified planning process. There are two types of PNDs: a Planned Neighborhood and a Senior Citizen Housing Option. The review process starts with review of a general sketch plan by City Council. The Conceptual Plan is a Conditional Use Plan requiring Planning Commission review, public hearing, and approval. The final step is Site Development Plans or Preliminary Subdivision Plan submittal for Planning Commission review, public hearing, and approval. APPROVED PROJECTION METHOD: Based on submittal history over last ten years (Historic Trend Analysis) COLLECTION METHODOLOGY: Payment is due and collected at the time of submittal of the application. It is submitted to the Planning & Inspections Department. BENCHMARK INDICATOR: Periodic comparative analysis with Kent County and other municipalities. Fee Review Comparison in Fall 2007 fees not yet adopted. Previous fees based on Review Process – fee of $110.00; PND Conditional Use Plan – fee of $225.00 plus $12.00 per acre; PND Site Development Plan or Preliminary Subdivision Plan – fee of $400.00 plus $20.00 per acre; PND Final Subdivision Plat – fee of $300.00. Planning review associated with this type of submission does not subsidize Staff cost. This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 26

REVENUE MANUAL (Increase Proposed) REVENUE TITLE: Rezoning and Text Amendments ASSIGNED STAFF: Public Services/Planning & Inspections FUND: 110 DATE ESTABLISHED: 04/21/1975; 07/12/1982 DATE LAST REVIEWED: 11/14/2007 ACCT. NUMBER: 110-0000-321.23-00 DATE OF LAST FEE CHANGE: 07/12/2004 PROPOSED RATE: Rezoning: $400.00 Plus Supplemental Fee Per Acre based on zoning classification Residential and single-family (R-7, R-8, R-10, R-15, R-20) eleven dollars ($11.00) per acre; multifamily (RG-0, RG-1, RG-2, RG-3, RG-4, RG-5, RM-1, RM-2, cluster and MHP) thirty-three dollars ($33.00) per acre; commercial and institutional (C-1, C-1A, C-2, C-2A, C-3, CPO, RC and IO) fifty-five dollars ($55.00) per acre; shopping center development (SC-1, SC-2 and SC-3) sixty-six dollars ($66.00) per acre; and manufacturing and industrial development (M and IPM) sixty-six dollars ($66.00) per acre. $300.00 for Text Amendment CODE CITATION: Dover Code of Ordinances, Appendix B: Zoning Ordinances, Article 10, Section 5.12 DESCRIPTION: An amendment to the zoning map and/or text of the zoning ordinance to effect a change in the nature, density, or intensity of uses allowed in a zoning district and/or on a designated parcel of land. Subject to recommendation of Planning Commission and approval by City Council. APPROVED PROJECTION METHOD: Based on submittal history over last ten years (Historic Trend Analysis) COLLECTION METHODOLOGY: Payment is due and collected at the time of submittal of the application. It is submitted to the Planning & Inspections Department. BENCHMARK INDICATOR: Fee Review Comparison in Fall 2007; revised fees not yet adopted. Previous Fees: Rezoning $325.00 Plus Supplemental Fee Per Acre based on zoning classification Residential and single-family (R-7, R-8, R-10, R-15, R-20) ten dollars ($10.00) per acre; multifamily (RG-0), RG-1, RG-2, RG-3, RG-4, RG-5, RM-1, RM-2, cluster and MHP) thirty dollars ($30.00) per acre; commercial and institutional (C-1, C-1A, C-2, C-2A, C-3, CPO, RC and IO) fifty dollars ($50.00) per acre; shopping center development (SC-1, SC-2 and SC-3) sixty dollars ($60.00) per acre; and manufacturing and industrial development (M and IPM) sixty dollars ($60.00) per acre. This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 27

REVENUE MANUAL (Increase Proposed) REVENUE TITLE: Site Plan Applications/ ASSIGNED STAFF: Public Services/Planning & Administrative Site Plans Inspections FUND: 110 DATE ESTABLISHED: 04/21/1975; 07/1219/82 ACCT. NUMBER: 110-0000-321.23-00 DATE LAST REVIEWED: 11/14/2007 DATE OF LAST FEE CHANGE: 07/12/2004 PROPOSED RATE: $400.00 Base Fee plus $15 per acre for Site Plans; $150.00 Flat fee for Administrative Site Plans CODE CITATION: Dover Code of Ordinances, Appendix B: Zoning Ordinance, Article 10, Section 2.45 DESCRIPTION: Formal Site Plan review is required for: new buildings and building additions of 3,000 sq. ft. or greater; new impervious surfaces of 5,000 sq. ft. or greater; or that are adjacent to residential properties. Site Plans meeting certain criteria require Planning Commission review, public hearing, and approval. Administrative Site Plans are reviewed by Staff for smaller scale development projects not requiring Planning Commission review. APPROVED PROJECTION METHOD: Based on submittal history over last ten years (Historic Trend Analysis) COLLECTION METHODOLOGY: Payment is due and collected at the time of submittal of Site Plan applications. It is submitted to the Planning & Inspections Department. BENCHMARK INDICATOR: Periodic comparative analysis with Kent County and other municipalities (New Castle County, Milford, and Smyrna). Fee Review Comparison in Fall 2007; revised fees not yet adopted. Previous Fees; flat fee for Site Plan of $325 and flat fee for Administrative Site Plan Review of $125. This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 28

REVENUE MANUAL (Increase Proposed) REVENUE TITLE: Subdivision Plan Applications and ASSIGNED STAFF: Public Services/Planning & Minor Lot Line Adjustment Plans Inspections FUND: 110 DATE ESTABLISHED: 10/24/1966; 06/25/1984 DATE LAST REVIEWED: 11/14/2007 ACCT. NUMBER: 110-0000-321.23-00 DATE OF LAST FEES CHANGE: 07/12/2004 PROPOSED RATE: Subdivision Plans: Conceptual - $225.00, Preliminary - $400.00, plus $15 per acre; Final - $165.00 plus per acre fee; $72.00/acre for first 10 acres, $44.00/acre for second 10 acres, and $27.00/acre for each additional acre. Minor Subdivisions: $150.00. Minor Lot Line Adjustment Plans: $110.00. CODE CITATION: Dover Code of Ordinances, Appendix A: Land Subdivision Regulations, Article IV, Section A, Item 2 (Conceptual Plan); Dover Code of Ordinances, Appendix A: Land Subdivision Regulations, Article IV, Section B, Item 2 (Preliminary Layout); Dover Code of Ordinances, Appendix A: Land Subdivision Regulations, Article IV, Section C, Item 3 (Final Plat). DESCRIPTION: Plans showing the division or re-division of any tract of land into two (2) or more lots, plots, sites, or parcels for immediate or future sale or for building development and showing the required information as specified by the subdivision ordinance. The subdivision plan is subject to Planning Commission approval. Minor Lot Line Adjustment Plans involve changes to or the elimination of property lines that do not result in the creation of additional lots or parcels. Minor Lot Line Adjustment Plans are reviewed administratively by Staff. APPROVED PROJECTION METHOD: Based on submittal history over last ten years (Historic Trend Analysis) COLLECTION METHODOLOGY: Payment is due and collected at the time of submittal of the application. It is submitted to the Planning & Inspections Department. BENCHMARK INDICATOR: Fee Review in Fall 2007; revised fees not yet adopted. Previous Fees: Subdivision Plans: Conceptual - $200.00, Preliminary - $325.00; Final - $150.00 plus per acre fee; $65.00/acre for first 10 acres, $40.00/acre for second 10 acres, and $25.00/acre for each additional acre. Minor Subdivisions: $100.00. Minor Lot Line Adjustment Plans: $100.00. This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 29

REVENUE MANUAL REVENUE TITLE: Traditional Neighborhood Design ASSIGNED STAFF: Public Services/Planning & Zone (TND) Applications Inspections FUND: 110 DATE ESTABLISHED: 11/08/2004 DATE LAST REVIEWED: 11/14/2007 ACCT. NUMBER: 110-0000-321.23-00 DATE OF LAST FEE CHANGE: 11/08/2004 CURRENT RATE: Application for Rezoning to TND – fee of $325; TND Implementation Plan – fee of $325.00 plus $10.00 per acre; TND Site Development Plan or Subdivision Plat – fee of $250.00. CODE CITATION: Dover Code of Ordinances, Appendix B: Zoning Ordinance, Article 3, Section 28 Traditional Neighborhood Design Zone DESCRIPTION: The Traditional Neighborhood Design zone (TND) encourages the creation of walkable and pedestrian friendly, economically viable professional, commercial and mixed use neighborhoods with the integration of land-uses and a diversity of lot sizes. The TND includes residential development, open spaces, civic uses, a Neighborhood Commercial District, and a Professional Office, Medical, and Financial District. The review process starts with an application for rezoning to TND considered by the Planning Commission and the City Council which includes submittal of a General Overall Master Plan and a Master Comprehensive Development Standards Manual. The next step is submittal of the TND Implementation Plan and Implementation Comprehensive Development Standards Manual for consideration by the Planning Commission. The final step is the submittal of Site Development Plans or Subdivision Plat for administrative review. APPROVED PROJECTION METHOD: Based on submittal history from previous years (Historic Trend Analysis). COLLECTION METHODOLOGY: Payment is due and collected at the time of submittal of applications. It is submitted to the Planning & Inspections Department. BENCHMARK INDICATOR: Periodic comparative analysis with Kent County and other municipalities. Fees comparable, no change at this time. This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 30

REVENUE MANUAL REVENUE TITLE: Police Grants Revenue ASSIGNED STAFF: Police FUND: 110 DATE ESTABLISHED: 20+ years (est.) ACCT. NUMBER: 110-0000-331.04-00 DATE LAST REVIEWED: 07/2007 CURRENT RATE: Not fixed; based on program cost, DATE OF LAST FEE CHANGE: 04/2000 available funding, matching funds (see attached) CODE CITATION: This revenue source is dependent upon legislative allocation of funds for public safety programs, which may be discontinued at any time and requires the Police Department to demonstrate a need to participate in the program and receive funding. DESCRIPTION: Includes Police Department overtime funded by federal and state grant sources for specific supplemental law enforcement programs. APPROVED PROJECTION METHOD: Historical; based on approved programs The Police Department is not able to accurately plan for grant funding due to unknown availability of funding from Federal and State sources. This is because the US Congress and State Legislature may or may not continue programs in place, and changes occur constantly. The Police Department applies to participate in programs that are actually funded once the Federal and State budgets are finalized. COLLECTION METHODOLOGY: Revenues are recorded as they are received. Depending on the grant source, funds may be received in a one-time lump sum payment at the beginning of the grant program or as reimbursements on a monthly or quarterly basis. BENCHMARK INDICATOR: This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 31

REVENUE MANUAL REVENUE TITLE: Chancery Court Fees ASSIGNED STAFF: Finance FUND: 110 DATE ESTABLISHED: 06/2004 ACCT. NUMBER: 110-0000-341.01-00 DATE LAST REVIEWED: 08/09/2007 DATE OF LAST FEE CHANGE: 06/2004 CURRENT RATE: Fiscal Year 2007 total Received $929,120. Fiscal Year 2006 total received $792,280. CODE CITATION: State of Delaware House Bill No. 306 and 307, Effective August 1, 2003. Section 1. Section 18-206 (e), Title 6, Delaware Code DESCRIPTION: These House Bills establish a $20 Courthouse Corporate Fee and a $20 Courthouse Fee. Said fees shall be for the purposes of defraying certain costs incurred by such municipalities in hosting the primary locations for the Delaware Courts. The fee is distributed to the municipality in the county in which a business entity’s registered office is located. APPROVED PROJECTION METHOD: Budget is projected on historical trends. State of Delaware determines the allocations. COLLECTION METHODOLOGY: The State sends a check and recording report monthly. BENCHMARK INDICATOR: Public documents. 32

REVENUE MANUAL REVENUE TITLE: Library Copying Fees ASSIGNED STAFF: Library FUND: 110 DATE ESTABLISHED: 04/24/1978 ACCT. NUMBER: 110-0000-347.01-00 DATE LAST REVIEWED: 08/2007 CURRENT RATE: $.15 per page DATE OF LAST FEE CHANGE: 01/2004 CODE CITATION: Not applicable DESCRIPTION: Patrons are charged for copying materials. APPROVED PROJECTION METHOD: Estimated number of copies times $.15 per page. COLLECTION METHODOLOGY: Coin-operated copier BENCHMARK INDICATOR: Based on what the market is charging for copies plus fee to cover toner and copy paper costs. Milford Public Library - $.10 per copy Smyrna Public Library - $.10 per copy Kent County Library - $.10 per copy Sir Speedy - $.10 per copy 33

REVENUE MANUAL REVENUE TITLE: Library Fines Received ASSIGNED STAFF: Library FUND: 110 DATE ESTABLISHED: UNKNOWN ACCT. NUMBER: 110-0000-347.02-00 DATE LAST REVIEWED: 08/2007 DATE OF LAST FEE CHANGE: UNKNOWN CURRENT RATE: $.10 daily – all materials and $1.00 daily – DVDs & CDs CODE CITATION: Not applicable. DESCRIPTION: Library users are charged when materials are returned late. APPROVED PROJECTION METHOD: Straight line historical projection COLLECTION METHODOLOGY: Patrons pay fines with cash or checks at the library. BENCHMARK INDICATOR: Periodic comparative analysis with other libraries in the area: Milford Public Library - $.10 per day for books; $1.00 per day for DVDs & CDs Smyrna Public Library - $.10 per day for books; $1.00 per day for DVDs & CDs Kent County Library - $.10 per day for books; $1.00 per day for DVDs & CDs 34

REVENUE MANUAL REVENUE TITLE: Library Gifts Received ASSIGNED STAFF: Library FUND: 110 DATE ESTABLISHED: UNKNOWN ACCT. NUMBER: 110-0000-347.03-00 DATE LAST REVIEWED: 08/2007 CURRENT RATE: Variable DATE OF LAST FEE CHANGE: N/A CODE CITATION: Not applicable DESCRIPTION: The library does not actively seek donations and bequests. Most of the donations and bequests are fielded through the Friends of the Dover Public Library. The balance of the Library Gifts Received fund has been zero for the past three years. APPROVED PROJECTION METHOD: Based on zero balances for the past three years, it is projected in the future that funds will be minimal. COLLECTION METHODOLOGY: Patrons randomly send checks to the Dover Public Library, and the Finance department processes the checks. BENCHMARK INDICATOR: Not applicable. 35

REVENUE MANUAL REVENUE TITLE: Misc. Library Revenue – Room ASSIGNED STAFF: Library Rental FUND: 110 DATE ESTABLISHED: 1987 ACCT. NUMBER: 110-0000-347.05-00 DATE LAST REVIEWED: 08/2007 CURRENT RATE: $15 per room per day DATE OF LAST FEE CHANGE: 2005 CODE CITATION: Not applicable DESCRIPTION: Nonprofit organizations are able to use the meeting room for $15 per day. APPROVED PROJECTION METHOD: Based on prior use. COLLECTION METHODOLOGY: Patrons pay by cash or check payable to Dover Public Library. BENCHMARK INDICATOR: Based on the market: Milford Public Library - $50 per use - non-profit organizations; $100 per use – for-profit organization. Smyrna Public Library – No charge. Kent County – No charge. 36

REVENUE MANUAL REVENUE TITLE: Kent County Book Reimbursement ASSIGNED STAFF: Library FUND: 110 DATE ESTABLISHED: 1995 ACCT. NUMBER: 110-0000-347.06-00 DATE LAST REVIEWED: 08/2007 DATE OF LAST FEE CHANGE: 2007 (based on usage) CURRENT RATE: $2.65 per book/item CODE CITATION: Not applicable. DESCRIPTION: We are paid $2.65 for every item that is checked out by a non-City county resident. APPROVED PROJECTION METHOD: Kent County Levy Court determined the amount of $1.95 as a reimbursement fee. The total amount is calculated based on how many library materials are checked out to library patrons who live in Kent County but do not reside in the City of Dover. For each library material checked out to non-City residents, the City is reimbursed $1.95 per item. The estimate of $1.95 is based on cost per item to process a book based on a formula called “Cost of Circulation” created by the Delaware Division of Libraries. The $1.95 rate was based on a statewide average of the total of all local funding expenses (in the state) divided by the total number of circulations. The $1.95 rate was established 10 years ago. The agreement has been in effect since 1995. An historical trend shows that the amount reimbursed has increased in past years. In 1995, the Maximum Reimbursement Rate for Dover could not exceed $170,625 unless residual funds remained at year’s end that could otherwise be reallocated to a library reaching its cap and, in such cases, the surplus funds would be dispersed accordingly. In 2001, the reimbursement was $285,901; in 2000, the amount was $287,664; and in 1999, the amount was $270,302. Staff members met with county officials in October 2004 in order to discuss the possibility of raising the $1.95 rate. At the end of June 30, 2006 there was a balance of $566,859.08 in the Library Tax Fund. Also the county estimated additional fund balance of $199,019.02 for FY 07. This created a total Library Tax Fund balance of $765,878.10. In July 2007, the Levy Court approved to distribute the fund balance to all reciprocal borrowing participants using a distribution rate of $2.65 instead of $1.95 per book for Fiscal Years 2004, 2005, 2006 and 2007. From this new calculation, the City of Dover has received a check in the amount of $605,962.25, as our reimbursement from the Library Tax Fund Balance. The reimbursable rate is projected to be $2.95 per item in the future. COLLECTION METHODOLOGY: We are given a check from Kent County. The check is deposited into the General Fund. The amount of the check is based on the actual number of items checked out by non-City residents. According to the original reciprocal borrowing agreement, “Each library will be advanced a 25 percent disbursement of the individual Maximum Reimbursement Rate on July 1 and, thereafter, the quarterly disbursements will be made at the beginning of the quarter and based upon actual and forecast usage rates through 75 days of the previous quarter, and any funds disbursed which exceed the amount calculated by multiplying the number of circulations outside the City of Dover times the Cost of Circulation shall be returned to Kent County within 15 days following the close of the fiscal year.” BENCHMARK INDICATOR: Book reimbursement should be equal to the county users. Kent County Commission should be notified when reimbursement is not covering the service. 37

REVENUE MANUAL REVENUE TITLE: Library Computer Printing Fees ASSIGNED STAFF: Library FUND: 110 DATE ESTABLISHED: 12/01/2004 ACCT. NUMBER: 110-0000-347.08-00 DATE LAST REVIEWED: 08/2007 DATE OF LAST FEE CHANGE: 2006 CURRENT RATE: $.10 per page for black and white copies; $.25 per page for color copies. CODE CITATION: Not applicable. DESCRIPTION: Patrons are given $1.00 worth of printing per day. If they wish to print additional pages, they are charged for the additional printing. APPROVED PROJECTION METHOD: Estimated number of copies times $.10 per page or $.25 per page. COLLECTION METHODOLOGY: Using Envisonware software, patrons can add cash to their accounts to pay for additional copies. The Envisionware database is linked to the library’s SirsiDynix circulation system. BENCHMARK INDICATOR: Based on what the market is charging for copies, the fee to cover toner and copy paper costs. Milford Public Library - $.10 per black & white copy Smyrna Public Library - $.10 per black & white copy; $.25 per color copy Kent County Library – First 10 copies free, after that $.10 per black & white copy 38

REVENUE MANUAL REVENUE TITLE: Court of Common Pleas Fines ASSIGNED STAFF: Police FUND: 110 DATE ESTABLISHED: 20+ years (est.) ACCT. NUMBER: 110-0000-351.11-00 DATE LAST REVIEWED: 072007 CURRENT RATE: Not fixed; based on Delaware Code DATE OF LAST FEE CHANGE: N/A and Legislative action CODE CITATION: 11 Delaware Code, Part II, Chapter 42. No information or summary sheet is attached to reflect the fees and fines chargeable due to the number of variables considered in their computation. DESCRIPTION: This fund is comprised of fines collected by the court for violations of law. Fines are not a solid or reliable source of revenue. A number of factors are involved in a fine being assessed, which include state statute, severity of the act, defendant’s ability to pay, judge’s discretion, actual collection of the fine, and the ability of the defendant to serve time in prison in lieu of paying the fine assessed. This account is associated with state code violations such as a traffic ticket, damages from a criminal case, or the City’s portion of payment directed by a judge/court in association with a court settlement. This revenue account shares the same purpose as 110-0000-351.12-00. Revenue is applied based on where the case is heard – Court of Common Pleas or J.P. Court. APPROVED PROJECTION METHOD: Historical; based on past five-year trend COLLECTION METHODOLOGY: Collection is solely under the jurisdiction of the court. Payments are recorded monthly; however, actual payments may be received up to 90 days following the period they were collected. Actual dollar amounts received are fines actually collected rather than assessed. BENCHMARK INDICATOR: This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 39

REVENUE MANUAL REVENUE TITLE: J. P. Court Fines ASSIGNED STAFF: Police FUND: 110 DATE ESTABLISHED: 20+ years (est.) ACCT. NUMBER: 110-0000-351.12-00 DATE LAST REVIEWED: 10/2007 CURRENT RATE: Not fixed; based on Delaware Code DATE OF LAST FEE CHANGE: N/A and Legislative action CODE CITATION: 11 Delaware Code, Part II, Chapter 42. No information or summary sheet is attached to reflect the fees and fines chargeable due to the number of variables considered in their computation. DESCRIPTION: This fund is comprised of fines collected by the court for violations of law. Fines are not a solid or reliable source of revenue. A number of factors are involved in a fine being assessed, which include state statute, severity of the act, defendant’s ability to pay, judge’s discretion, actual collection of the fine, and the ability of the defendant to serve time in prison in lieu of paying the fine assessed. This account is associated with state code violations such as a traffic ticket, damages from a criminal case, or the City’s portion of payment directed by a judge/court in association with a court settlement. This revenue account shares the same purpose as 110-0000-351.11-00. Revenue is applied based on where the case is heard – Court of Common Pleas or J.P. Court. APPROVED PROJECTION METHOD: Historical - based on past five-year trend COLLECTION METHODOLOGY: Collection is solely under the jurisdiction of the court. Payments are recorded monthly; however, actual payments may be received up to 90 days following the period they were collected. Actual dollar amounts received are fines actually collected rather than assessed. BENCHMARK INDICATOR: This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 40

REVENUE MANUAL REVENUE TITLE: Police Department Fines ASSIGNED STAFF: Police FUND: 110 DATE ESTABLISHED: 20+ years (est.) ACCT. NUMBER: 110-0000-351.13-00 DATE LAST REVIEWED: 10/2007 CURRENT RATE: Not fixed; based on Dover Code of DATE OF LAST FEE CHANGE: 10/2007 Ordinances (see attached schedule) CODE CITATION: Dover City Ordinances DESCRIPTION: This fund is comprised of fines collected by the Police Department for violations of the Dover Code of Ordinance, regardless of chapter or issuing department. APPROVED PROJECTION METHOD: Historical - based past five-year trend Projection is based on actual fine amount collected rather than number of issued citations. COLLECTION METHODOLOGY: Received by the department and forwarded to Customer Services on a weekly basis for deposit BENCHMARK INDICATOR: This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 41

Parking Violations Violation Code Description Fine LateFee1 LateFee2 1 hour DV-13 S-13-6D 1 hour zone 15 5 20 15 minute DV-13 S-13-6D 15 minute zone 15 5 20 2 hour DV-13 S-13-6D 2 hour zone 15 5 20 2 hr business DV-13 S-71A stop stand or park veh for longer 15 5 20 than permitted 2nd ticket DV-13 S-71C stop stand or park veh for longer 15 5 20 than permitted 2nd ticket 30 minute DV-13 S-13-6D 30 minute zone 15 5 20 Abandoned vehicle DV-13 S-36 abandoned vehicle 25 0 25 Boat trailer parking boat trailer parking 10 0 10 Certain hours DV-13 S-13-38.5 certain hours 15 5 20 Crosswalk DV-13 S-13-6.1 parking on crosswalk 25 0 25 Curb DV-13 S-13-6.1 parking more than 12 in from 25 0 25 curb Customer DV-13 S-13-6D customer only parking 15 5 20 Double parking DV-13 S-13-6.1 double parking 25 0 25 Disobey sign DV-13 S-13-6.1 disobey sign or markings 25 0 25 Driveway DV-13 S-13-6.1 parking in front of driveway 25 0 25 Erase chalk DV-13 S-72B erasing chalk marks 15 5 20 Evade time DV-13 S-71B move veh to evade parking time 15 5 20 limit Fire hydrant DV-13 S-13-6.1 parking too close to fire hydrant 25 0 25 Fire lane DV-13 S-13-6.1 fire lane 50 0 50 Handicap DV-13 S-13-6.1 handicap parking 100 0 100 Intersection DV-13 S-13-38 parking too close to intersection 25 25 Loading zone DV-13 S-30.1 veh parking limit when loading 15 5 20 or discharging freight Meter fee DV-13 S-13-6D failure to pay parking fee 15 5 20 Misc city - $10 no parking on grass 10 10 Misc city ord - 20 20 20 Misc parking - misc parking $20 fine with 72 hr 15 5 20 $20/$15 disc. Misc state law - 25 T-21 S-4100 25 25 No permit DV-13 S-13-6D no permit 15 5 20 Obstruct traffic DV-13 S-13-6.1 obstruct free passage of traffic 25 0 25 Parking within lines DV-13 S-32 parking within lines required 15 5 20 Resident park DV-13 S-40 violation of residential parking 15 5 20 Seatbelt violation T21-4180a seatbelt violation 25 25 Sidewalk DV-13 S-13-6.1 parking on sidewalk 25 0 25 Sidewalk - 20 on sidewalk 20 20 Stop sign T-21 4107a stop sign 25 0 25 Trailer parking only DV-13 S-13-30.2 trailer parking only 20 20 Truck over 2 hrs DV-13 S-30-2A park truck in excess 1 1/2 tons 15 5 20 over two hours Truck residential DV-13 S-30-2B park truck over 1 1/2 tons on 25 0 25 street residential street Wrong side parking wrong side 15 5 20 Wrong direction DV-13 S-13-6.1 facing wrong direction 25 0 25 Yellow curb - $20 DV-13 S-13-6.1 yellow curb 20 0 20 Yellow curb DV-13 S-13-6.1 parking on yellow curb 25 0 25 42

Municipal Violations Violation Description Fine Late Fee Abandoned vehicle abandoned vehicle 25 25 Animal - abandoning abandoning domesticated animal 25 25 domesticated Animal - barking dog 50 50 Animal - cruelty to animals cruelty to animals 100 100 Animal - dog at large animal offenses 25 25 Animal - excrement animal excrement 25 25 Animal - no rabies no rabies - state law 25 25 Animal - nuisance animal 100 100 Animal - unlicensed dog unlicensed dog 25 25 Animal - vicious dog vicious dog 100 100 Animal - violation of quarantine animal violation of quarantine 100 100 Bicycle bicycle offenses 10 10 Bicycle/skateboard bicycle/skateboard on sidewalk 25 25 City inspections - 100 100 100 City inspections - 125 125 125 City inspections - 150 150 150 City inspections - 200 200 200 City inspections - 25 25 25 City inspections - 250 250 250 City inspections - 30 30 30 City inspections - 400 400 400 City inspections - 50 50 50 City inspections - 500 500 500 City inspections - 75 75 75 permit grass/weeds to grow in City inspections - grass 25 25 excess of 8 inches tall permit grass/weeds to grow in City inspections - grass - 2nd excess of 8 inches tall - 2nd 50 50 offense offense permit grass/weeds to grow in City inspections - grass - excess of 8 inches tall - sub 100 100 subsequent offenses offenses Criminal trespass criminal trespass 25 25 Disorderly conduct disorderly conduct 25 25 False alarm 1-2 false alarm offense 1-2 25 0 False alarm 10-15 false alarm offense 10-15 100 0 False alarm 16+ false alarm offense 16+ 150 0 False alarm 3-5 false alarm offense 3-5 25 0 False alarm 6-9 false alarm offense 6-9 50 0 Loud noise loud noise/party 50 50 Loud noise - vehicle loud noise - vehicle 50 50 Moving viol moving violation - state law 25 25 Municipal - misc - $15 dangerous weapons 15 15 Municipal - misc - $20 bb gun 20 20 Municipal - other/misc - 10 municipal - other/misc 10 10 Municipal - other/misc - 25 municipal - other/misc 25 25 Open container open container- alcohol 25 25 Other other offenses 0 Parks parks & recreation offenses 15 15 Peddle - permit permit required to peddle in city 10 10 Solicitation soliciting offenses 25 25 Underage underage consumption 100 100 43

REVENUE MANUAL REVENUE TITLE: Police Reports ASSIGNED STAFF: Police FUND: 110 DATE ESTABLISHED: 20+ years (est.) ACCT. NUMBER: 110-0000-351.21-00 DATE LAST REVIEWED: 10/2007 CURRENT RATE: Varies; dependent upon type of DATE OF LAST FEE CHANGE: 07/2007 requests (see attached schedule) CODE CITATION: Dover Police Department Procedural Notice 82 DESCRIPTION: This fund consists of fees assessed for the production of various types of reports, documents, and materials that are provided to outside non-law enforcement organizations under statute regulating the release of police documents. APPROVED PROJECTION METHOD: Historical; based on past five-year trend Fee reviewed annually to insure consistency with other law enforcement agencies and actual production costs. COLLECTION METHODOLOGY: Fees are paid at the time the document is delivered, and funds are then sent weekly to Customer Services for deposit. BENCHMARK INDICATOR: This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 44

REPORT FEE SCHEDULE Report Amount Crime Reports $25.00 Routine Collision Reports 25.00 Fatal Injury Collision Reports 60.00 Photograph reprints: 35mm 1.00 each Polaroid 2.00 each Photograph enlargements varies Digital photograph reprints 1.00 each Other Media: Videotapes 20.00 Cassette Tapes 20.00 CD ROM of digital photo images 20.00 Statistical Analysis and/or Research Fee: Per hour, 1 hour minimum 30.00 45

REVENUE MANUAL REVENUE TITLE: Taxi Licenses ASSIGNED STAFF: Police FUND: 110 DATE ESTABLISHED: 1968 ACCT. NUMBER: 110-0000-351.22-00 DATE LAST REVIEWED: 10/2007 CURRENT RATE: Fixed; $25.00 per permit issued DATE OF LAST FEE CHANGE: 1982 CODE CITATION: Dover City Ordinance, Sections 26-35 and 118-54. Sec 118-54 conflicts with Sec 26-35 because it states that that fee amount is $5, not $25. DESCRIPTION: Fees for issuance of a taxi cab driver’s permit APPROVED PROJECTION METHOD: Historical; based on past five-year trend COLLECTION METHODOLOGY: Fee is collected at the time of issuing permit, and funds are then sent weekly to Customer Services for deposit. BENCHMARK INDICATOR: Periodic comparative analysis with other local municipalities This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 46

REVENUE MANUAL REVENUE TITLE: Boat Licenses ASSIGNED STAFF: Customer Services FUND: 110 DATE ESTABLISHED: 12/08/1975 ACCT. NUMBER: 110-0000-351.23-00 DATE LAST REVIEWED: 08/09/2007 CURRENT RATE: See description DATE OF LAST FEE CHANGE: 03/12/2007 CODE CITATION: Sec. 15-97 Boating - For each permit issued pursuant to subsection (2), the Customer Services Department shall collect an annual fee specified by City Council. DESCRIPTION: Boats are registered at Customer Services in the name of the owner. Fees are based on horsepower for powered boats and a flat fee for non-powered boats. Non-Powered Boats Power Boats (All types including electric trolling motors) Horsepower City Residents Non-Residents City Residents Non-Residents 1-10 $10.00 $20.00 $5.00 $10.00 11-25 $15.00 $30.00 26-50 $20.00 $40.00 51-75 $35.00 $70.00 76-115 $50.00 $100.00 APPROVED PROJECTION METHOD: Historical trend COLLECTION METHODOLOGY: Point of sale for unbilled receivable at Customer Services BENCHMARK INDICATOR: Periodic comparative analysis with other local municipalities Fees should cover the cost of permits plus patrol time. This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 47

REVENUE MANUAL REVENUE TITLE: Bicycle Licenses ASSIGNED STAFF: Police FUND: 110 DATE ESTABLISHED: 1968 ACCT. NUMBER: 110-0000-351.24-00 DATE LAST REVIEWED: 10/2007 CURRENT RATE: N/A DATE OF LAST FEE CHANGE: 1982 CODE CITATION: Dover City Ordinance, Section 106-52. According to this section, there is no fee for registering a bicycle. In addition, Section 4.5-3 is referenced the section 106-52, but that reference is no longer valid since section 4.5-3 doesn’t exist in the code manual. DESCRIPTION: Fees for issuance of a bicycle license APPROVED PROJECTION METHOD: Historical; based on past five-year trend COLLECTION METHODOLOGY: Fee is collected at the time of issuing license, and funds are then sent weekly to Customer Services for deposit. BENCHMARK INDICATOR: This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety services. 48

REVENUE MANUAL REVENUE TITLE: Asset Seizure Transfer ASSIGNED STAFF: Police FUND: 110 DATE ESTABLISHED: 1990 ACCT. NUMBER: 110-0000-351.26-00 DATE LAST REVIEWED: 10/2007 CURRENT RATE: Not fixed DATE OF LAST FEE CHANGE: N/A CODE CITATION: Title 11 Delaware Code, Chapter 41, Subchapter II Title 16 Delaware Code, Chapter 47, Subchapter VI DESCRIPTION: This account serves as a pass-through account for funds paid to the State of Delaware Treasurer as directed by the Attorney General’s Office. The funds originate from criminal and drug related cases seizures which are adjudicated through the state’s court system. This fund allows for the actual transfer of the seized funds by check from the Dover Police Department to the State Treasurer through the Attorney General’s Office to the state program generally known as the Special Law Enforcement Assistance Fund (SLEAF). APPROVED PROJECTION METHOD: Projections are unreliable due to uncertainty of assets seized. Generally the past five-year historical trend is used. This fund need not be budgeted; it is an accounting/tracking method for depositing cash assets and then transferring the funds to the State Treasurer by check. COLLECTION METHODOLOGY: Funds for seizures are deposited in this City account for transfer by check to the State Treasurer via the Attorney General’s Office. This allows for an accurate audit trail of asset transfer. This account should not be confused with the SLEAF grant account which are funds received for law enforcement supplemental programs funded from the above asset seizures. These funds are deposited into a revenue account for SLEAF grants; account number 710-0000-331.80-00. BENCHMARK INDICATOR: 49

REVENUE MANUAL REVENUE TITLE: Red Light Photo Enforcement ASSIGNED STAFF: Police FUND: DATE ESTABLISHED: 04/2004 ACCT. NUMBER: 110-0000-351.26-00 DATE LAST REVIEWED: 10/2007 DATE OF LAST FEE CHANGE: 04/2004 CURRENT RATE: The City receives dividend revenue from penalties. The Dividend Revenue is highly variable depending on the number of violations per intersection and the actual costs as shown in the equation below. Dividend Revenue = Total review minus bounced check fees, overpayment refunds, bank fees, equipment lease fees, citation processing fees, lockbox fees, court fees, and pro-rated contributions for expenses of any other participant unable to cover their own red light enforcement gross expenses. CODE CITATION: Chapter 13 Motor Vehicles and Traffic: Sec. 13-17. Failure to stop for a red traffic signal; traffic light signal violation monitoring program; penalties. In addition, these are governed by the Agreement with the State of Delaware #1297 for the operation and administration of DelDOT’s electronic red light safety program and the administration and application of fine recovery which was granted legal authority to establish an Electronic Red Light Safety Program under Fiscal Year 2003 Bond Bill Epilogue Language and Title 21 §4101. DESCRIPTION: A $75.00 fine is assessed to motorists who are caught running a red-light on camera. The first two cameras were installed at one intersection in the City during April 2004 and a third camera added at another intersection in February 2005. Four more cameras/intersections were added in May and June 2005 for a total of seven cameras at six intersections in the city. APPROVED PROJECTION METHOD: Historical performance compensating for any additional projected intersections. Should be a very conservative estimate due to difference in intersection performance and changing driver patterns. COLLECTION METHODOLOGY: Penalty money is collected by the State of Delaware and distributed. BENCHMARK INDICATOR: N/A 50

REVENUE MANUAL REVENUE TITLE: Police O/T Service ASSIGNED STAFF: Police FUND: 110 DATE ESTABLISHED: 1990 ACCT. NUMBER: 110-0000-351.27-00 DATE LAST REVIEWED: 10/2007 CURRENT RATE: N/A DATE OF LAST FEE CHANGE: 04/2000 CODE CITATION: None DESCRIPTION: This account is for overtime worked by Dover Police Department officers assigned to the DEA Task Force for federal investigations. APPROVED PROJECTION METHOD: Historical; based on past five-year trend COLLECTION METHODOLOGY: The Dover Police Officer assigned to the DEA Task Force processes monthly reports which generate reimbursement payments. The rate charged is the actual overtime rate for each officer working the hours. Charges for administrative overhead costs are not allowed. BENCHMARK INDICATOR: This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety services. 51

REVENUE MANUAL REVENUE TITLE: 911 Fee Revenue ASSIGNED STAFF: Police FUND: 110 DATE ESTABLISHED: 1995 ACCT. NUMBER: 110-0000-351.28-00 DATE LAST REVIEWED: 10/2007 DATE OF LAST FEE CHANGE: 01/2004 CURRENT RATE: Per state legislative action, the state receives up to 60 cents per month per subscriber for telecommunications services from the service providers less allowable costs for proving the services. The proceeds are prorated based on the number of lines and distributed to the counties, who in turn, prorate and distribute them to the municipal level. By law, the revenue amounts distributed to the counties must be at least the amount disbursed in 2000 or the amount received from the fees less allowable costs, whichever is greater. CODE CITATION: 16 Delaware Code, Chapter 101, §10103 73 Delaware Laws, Chapter 115, §9 City of Dover Agreement with Kent County DESCRIPTION: The state established the 911 Emergency Reporting System Fund to reimburse the state, counties, local governments and providers of telecommunications services in this state for costs associated with providing these services. As a result, business, residential and wireless customers pay subscriber fees of up to 60 cents per month per line of telecommunications services to the providers of these services. The telecommunications service providers pass these fees back to the State Treasurer less allowable costs for providing the services. The state, in turn, reimburses the counties for their costs of providing 911 services. The amount disbursed by the state to the counties, by law must be at least the amount disbursed in 2000 or the amount received from the fees less allowable costs, whichever is greater. APPROVED PROJECTION METHOD: The annual amounts collected have remained fairly flat since 2000 and will continue to remain flat until the agreement with Kent County is revised to reflect the updates made to the Delaware Laws and Code. COLLECTION METHODOLOGY: Fees are received monthly from the State Treasurer through the county. BENCHMARK INDICATOR: This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety services. 52

REVENUE MANUAL REVENUE TITLE: Transfer from Electric Fund to ASSIGNED STAFF: Customer Services General Fund FUND: 110 DATE ESTABLISHED: Unknown ACCT. NUMBER: 110-0000-362.01-00 DATE LAST REVIEWED: Annually DATE OF LAST FEE CHANGE: Annually CURRENT RATE: $4,701,664 or 8.00 percent of Electric Revenue CODE CITATION: DESCRIPTION: It has been the City of Dover’s practice to transfer revenue to the General Fund from its utilities to provide a direct benefit to the community. The percentage of Electric Fund revenues transfers over the last five years averaged 7.4 percent. Electric industry utilities generating similar revenue contribute between 3.6 and 9.1 percent of revenue to their general funds. The median amount transferred is 6.4 percent. Dover’s transfer falls between the median and third quartile. Historic information is below: Actual Actual Actual Actual(unaudited) Budget FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 Transfer from Electric 4,701,664 5,463,008 5,716,956 4,700,000 6,601,269 Electric Revenue 58,587,861 62,084,237 68,130,808 92,376,229 98,848,943 Percent of Revenue 8.02% 8.80% 8.39% 5.09% 6.68% APPROVED PROJECTION METHOD: Transfers are not projected. They are authorized and are dependent upon the revenue available from the utility funds and the need in the General Fund. COLLECTION METHODOLOGY: Transfers are made by the Finance Department. BENCHMARK INDICATOR: Industry standards, the fund’s ability to pay, and the General Fund’s need should be considered when authorizing transfers to the General Fund. 53

REVENUE MANUAL REVENUE TITLE: Transfer from Water/Wastewater ASSIGNED STAFF: Customer Services Fund to General Fund FUND: 110 DATE ESTABLISHED: Unknown ACCT. NUMBER: 110-0000-362.03-00 DATE LAST REVIEWED: Annually DATE LAST CHANGED: Annually CURRENT RATE: $831,000 or 8.19 percent of Water/Wastewater Revenue CODE CITATION: DESCRIPTION: It has been the City of Dover’s practice to transfer revenue to the General Fund from its utilities to provide a direct benefit to the community. The average percentage of Water/Wastewater Fund revenue transfers over the last five years is 5.9 percent. Historic information is below: Actual Actual Actual Actual(unaudited) Budget FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 Transfer 831,000 848,016 535,785 535,000 565,000 Water/Wastewater Revenue 10,134,948 10,853,620 12,102,881 11,927,918 12,322,905 Percent of Revenue 8.20% 7.81% 4.43% 4.49% 4.58% APPROVED PROJECTION METHOD: Transfers are not projected. They are authorized and are dependent upon the revenue available from the utility funds and the need in the General Fund. COLLECTION METHODOLOGY: Transfers are made by the Finance department. BENCHMARK INDICATOR: Industry standards, the fund’s ability to pay, and the General Fund’s need should be considered when authorizing transfers to the General Fund. 54

REVENUE MANUAL REVENUE TITLE: Demolition Permits ASSIGNED STAFF: Public Services/Planning & Inspections FUND: 110 DATE ESTABLISHED: 06/28/1982 ACCT. NUMBER: 110-0000-369.11-00 DATE LAST REVIEWED: 11/14/2007 DATE OF LAST FEE CHANGE: 06/2004 CURRENT RATE: $50.00 Flat Fee - If demolition of building is due to dilapidation and/or condemnation, there is no fee assessed. However, if the building is demolished to make room for a new structure/parking area, a fee of $50.00 is assessed prior to demolition of structure. CODE CITATION: Chapter 22, Section 22-65 – Permit Fees DESCRIPTION: Demolition of any structure within the City limits of Dover APPROVED PROJECTION METHOD: Previous year’s revenue with one to three percent interest COLLECTION METHODOLOGY: Typically, the demolition contractor or general contractor will obtain the demolition permit. Permit fee is due prior to issuance of demolition permit. Payment is processed at the Department of Planning & Inspections. BENCHMARK INDICATOR: Periodic comparative analysis with other local municipalities. Fee Review Comparison in Fall 2007; no change recommended. This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 55

REVENUE MANUAL REVENUE TITLE: Franchise Fee ASSIGNED STAFF: Finance FUND: 110 DATE ESTABLISHED: 07/09/1996 ACCT. NUMBER: 110-0000-369.12-00 DATE LAST REVIEWED: 08/09/2007 CURRENT RATE: 5.67 percent DATE OF LAST FEE CHANGE: 06/27/2002 CODE CITATION: Franchise agreement dated July 9, 1996; amended June 27, 2002. DESCRIPTION: The City of Dover, as the franchising authority, grants permission for Comcast Cablevision of Delmarva, Inc., to provide cable services to the citizens of Dover. APPROVED PROJECTION METHOD: Historical trends; subscriber gross receipts multiplied by approved percentage. Percentage is 5.0 percent plus a factor for advertising revenues. COLLECTION METHODOLOGY: Payment is due on the last day of the month after each quarter end. BENCHMARK INDICATOR: Regulated rates 56

REVENUE MANUAL REVENUE TITLE: Grass Cutting ASSIGNED STAFF: Public Services/Planning & Inspections FUND: 110 DATE ESTABLISHED: 1968 ACCT. NUMBER: 110-0000-369.13-00 DATE LAST REVIEWED: 11/14/2007 CURRENT RATE: First offense - $25.00; second offense DATE OF LAST FEE CHANGE: 09/22/2003 - $50.00; thereafter - $100.00 plus a $50 per hour administrative fee CODE CITATION: Chapter 114, Section 114-32 – Weeds – Maximum Height; Section 114-33. Failure to Maintain Proper Height; Abatement by City; Costs and Lien. DESCRIPTION: This revenue represents fines for violations of the City of Dover Weed and Tall Grass Ordinance. It shall be unlawful and a nuisance for the owner, occupant, or tenant of any premises, or any agent caring for or in charge of the premises to permit any weeds, underbrush, deleterious or unhealthful growths or other noxious matter to grow to a height of eight inches or more. If deficiency has not been corrected prior to re-inspection or seven days after receipt of certified mailing, may have weeds/grass removed and charge the responsible person $50.00 per hour for such work that must be done to render the property in compliance. If the charges set forth by the City are not paid as specified in the municipal lien docket, a lien is placed against said property. APPROVED PROJECTION METHOD: Previous year revenue with one to three percent interest. COLLECTION METHODOLOGY: Fees are billed through the miscellaneous receivable system by Customer Services. Fees are also paid at Customer Services and are subject to collection policies of the City. BENCHMARK INDICATOR: The fees should cover the cost of the service. This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 57

REVENUE MANUAL REVENUE TITLE: Police Extra Duty ASSIGNED STAFF: Police FUND: 110 DATE ESTABLISHED: 20+ years (est.) ACCT. NUMBER: 110-0000-369.16-00 DATE LAST REVIEWED: 10/2007 CURRENT RATE: Varies; dependent on overtime rate DATE OF LAST FEE CHANGE: 04/2000 of officer assigned. CODE CITATION: Collective Bargaining Agreement between the City of Dover and Fraternal Order of Police Lodge 15. DESCRIPTION: This fund is for police overtime assignments, as requested by local businesses and other non- grant programs. The billing rate applied by this program is the actual overtime hourly rate for each officer plus 16% for administrative expenses and was set by the city in April 2000. The rate covers the additional costs incurred by the city for each overtime hour worked; specifically FICA and workman’s compensation costs. APPROVED PROJECTION METHOD: Historical; based on past five-year trend COLLECTION METHODOLOGY: Billed monthly through Customer Services for costs incurred. Billing is based on the overtime rate of the police officer that actually worked the assignment plus 16 percent administrative costs. BENCHMARK INDICATOR: This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety services. 58

REVENUE MANUAL REVENUE TITLE: Recreation Revenue ASSIGNED STAFF: Parks & Recreation FUND: 110 DATE ESTABLISHED: Unknown ACCT. NUMBER: 110-0000-369.17-00 DATE LAST REVIEWED: 8/2007 CURRENT RATE: Varies by activity; Fiscal Year 2007 - DATE OF LAST FEE CHANGE: 2007 $98,612 CODE CITATION: Not applicable DESCRIPTION: Participants pay a user fee to take part in a recreation activity and to use park facilities. The purpose of the fee is to recoup cost of activities. Example of user fees: 1) Summer Softball Leagues (per team fee) - $860.00 for men and $600.00 for co-ed, 2) Adult Field Hockey League (per team fee) - $425.00 for adult and $300.00 for high school, 3) New York City Bus Trip - $31.00/person, 4) Youth Dance (Hip Hop and Jazz) - $30.00/person. Pavilion Rental Fee - $50.00 per day/per pavilion. Recreation Center Rentals - range from $6.00 - $20.00 per hour (rate varies for business day hours verses weekend hours, and profit verses non- profit). APPROVED PROJECTION METHOD: Determine cost of recreation activities and estimate number of participants to determine revenue. Each activity is designed to cover total cost of program. COLLECTION METHODOLOGY: Payment is made through Parks & Recreation office. BENCHMARK INDICATOR: The program fees are designed to cover the total cost of each program based on a minimum number of participants required for each program. According to the ICMA 2002 survey, user fees should account for 25 percent of the revenue to cover expenses. General Fund would account for the remaining 75 percent. 59

REVENUE MANUAL REVENUE TITLE: Flags and Maps ASSIGNED STAFF: Customer Services FUND: 110 DATE ESTABLISHED: Unknown ACCT. NUMBER: 110-0000-369.22-00 DATE LASTREVIEWED: 08/09/2007 CURRENT RATE: Various rates dependent on DATE OF LAST FEE CHANGE: N/A purchase. CODE CITATION: DESCRIPTION: Revenue is collected for sale of flags and maps. City of Dover flags are sold to individuals as requested in Customer Services. Maps are sold to developers as requested through the Planning and Inspections area. All charges and bills are developed by the service department and include appropriate overhead. APPROVED PROJECTION METHOD: Historical trend COLLECTION METHODOLOGY: Point of sale through non-billed receivable method BENCHMARK INDICATOR: Charges should cover the cost of the materials plus overhead charge. 60

REVENUE MANUAL REVENUE TITLE: General Service Billing ASSIGNED STAFF: Customer Services FUND: 110 DATE ESTABLISHED: Unknown ACCT. NUMBER: 110-0000-369.23-00 DATE LAST REVIEWED: 08/09/2007 CURRENT RATE: Various rates dependent on services DATE OF LAST FEE CHANGE: N/A rendered. CODE CITATION: DESCRIPTION: Revenue is collected for various services rendered such as general repairs to concrete work, sidewalks, etc. All charges and bills are developed by the service department and include charges for labor, benefits, materials, equipment, contractors, and appropriate overhead. APPROVED PROJECTION METHOD: Historical trend COLLECTION METHODOLOGY: Service is performed by individual departments. Each department is responsible for requesting a billing through the Customer Services Department. Customer Services bills on a monthly basis. Each month, outstanding accounts are sent a statement. Bills can be paid at the Customer Services office. BENCHMARK INDICATOR: All revenues generated for these services should cover all costs, including overhead, for the services provided. 61

REVENUE MANUAL REVENUE TITLE: Trash Fee ASSIGNED STAFF: Public Services FUND: 110 DATE ESTABLISHED: Unknown ACCT. NUMBER: 110-0000-369.36-00 DATE LAST REVIEWED: 12/04/2007 CURRENT RATE: Rate varies depending upon level of DATE OF LAST FEE CHANGE: 07/01/2002 service. CODE CITATION: Chapter 8: Garbage and Trash, Section 8-16: Fees for collection of refuse DESCRIPTION: The City of Dover has set various trash collection fees for refuse and bulk waste. The intent of the fees is to partially recover the costs associated with the disposal of the waste at the DSWA facility in Sandtown. These fees are reviewed annually by City staff. The Out-of-City rate was increased on August 1, 2007. Typical fees are as follows: 90 Gallon (In-City) - $5.85 per month 90 Gallon (Out-of-City) - $23.00 per month Bulk Charges: $25.00 - $300.00 (Depending upon amount to be picked up) APPROVED PROJECTION METHOD: The monthly billing fees are based on the level of service provided and can be projected using a flat rate audit report generated by the Information Technology Department. This report lists the rate and customer classification based on information entered into the HTE system. In addition, fees are collected for bulk trash in excess of the 4' x 4' x 8' pile. Projection of the bulk fees is based on a historical trend. COLLECTION METHODOLOGY: This trash fee is billed to the appropriate customers on a monthly basis as part of the utility billing issued by the HTE system. Miscellaneous bills are generated for bulk trash collection where appropriate. Bulk trash fees are not billed through the HTE system. BENCHMARK INDICATOR: The benchmark indicator for this revenue stream is the flat rate audit report generated by the Information Technology Department. Since Dover is a growing community, additional accounts are added to the system each year. The report provides a snapshot of the billing system and gives a reasonable baseline from which to extrapolate future revenues. Bulk trash fees are reasonably consistent from year to year and are estimated based on historical data. 62

REVENUE MANUAL REVENUE TITLE: Internet Service ASSIGNED STAFF: Information Technology FUND: 110 DATE ESTABLISHED: 01/22/2001 ACCT. NUMBER: 110-0000-369.37-00 DATE LAST REVIEWED: 08/2007 CURRENT RATE: $15 per month DATE OF LAST FEE CHANGE: 01/22/2001 CODE CITATION: January 22, 2001, City Council unanimous roll call vote. DESCRIPTION: The City Manager has agreed to discontinue the dial-up service (doverde.net) so there will be no revenue after November of 2007. This is a service that is available to residents of Dover as well as those in Delaware outside of the City. It is dial-up access to the internet that provides unlimited usage, multiple mailboxes, and personal web space. We do this as a branded reseller with a third party who provides the local phone access and connection to the internet. We perform administration, billing, and some technical tasks. We bill monthly and do not require a long term contract. APPROVED PROJECTION METHOD: We have used historic growth to project revenue growth in the coming years. COLLECTION METHODOLOGY: The internet service is added as a utility and appears on a monthly bill that combines and presents all utility services for the customer. Customer Services processes all utility payments. BENCHMARK INDICATOR: Maintain a 50 percent mark-up over the base cost We set the cost at $15 per month based on a review of the regional/local providers and the cost we pay to the third party vendor – currently $10 per account. 63

REVENUE MANUAL REVENUE TITLE: DSWA Trash Fee Rebate ASSIGNED STAFF: Public Services FUND: 110 DATE ESTABLISHED: 08/31/2001 ACCT. NUMBER: 110-0000-369.39-00 DATE LAST REVIEWED: 12/04/2007 DATE OF LAST FEE CHANGE: N/A CURRENT RATE: $167,558.60 received in August 2007 for Fiscal Year 2007 disposal CODE CITATION: There is no City of Dover code citation. DESCRIPTION: The City of Dover entered into an agreement with the Delaware Solid Waste Authority (DSWA) which utilizes the services of the Authority for the receipt and disposal of all of the City of Dover=s solid waste and all dry waste collected in the State of Delaware. A rebate of $10.00 shall be paid by the Authority to the City of Dover for each ton of solid waste delivered to the Authority facilities for which the base rate of disposal fee of $61.50 per ton has been paid to the Authority. The amount of the rebate can be calculated on a running basis by analyzing the monthly bill from the Authority. Some waste qualifies for the dry waste disposal rate of $42.00 per ton. The $42.00 per ton rate is reflected on the monthly bill; therefore, this waste does not qualify for the rebate. Fiscal Year Rebate FY-2001 $195,558.10 FY-2002 $201,862.09 FY-2003 $171,447.90 FY-2004 $159,555.76 FY-2005 $175,582.80 FY-2006 $167,476.70 FY-2007 $170,040.40 FY-2008 $167,558.60 APPROVED PROJECTION METHOD: In order to calculate the estimated rebate in future years, the monthly bill must be analyzed to project a ratio of dry waste to total waste which does not qualify for the rebate. For a typical Fiscal Year, this ratio is 85/100 which means that 85 percent of our total waste qualifies for the rebate. Therefore, our estimated rebate in future years should be calculated by using the disposal tonnage projection multiplied by .85 times $10.00 per ton. COLLECTION METHODOLOGY: The rebate shall be paid by the Authority within 45 days after the end of the applicable period or after full payment has been made to the Authority by the City of Dover, whichever is later, for the solid waste delivered by the City of Dover during the applicable periods set forth in the agreement. The rebate is issued in a lump sum check. BENCHMARK INDICATOR: This is a component of the Trash Equation which sets revenue fees to cover the cost of landfill fees. 64

REVENUE MANUAL REVENUE TITLE: Rent Revenue ASSIGNED STAFF: City Manager FUND: 110 DATE ESTABLISHED: Fiscal Year 2000 ACCT. NUMBER: 110-0000-369.46-00 DATE LAST REVIEWED: 08/2007 CURRENT RATE: $35,532.50 DATE OF LAST FEE CHANGE: 11/03/2004 CODE CITATION: Lease agreement dated September 29, 2004, between Robert L. Moore, Smyrna, DE, and City of Dover DESCRIPTION: Garrison Farm land is leased by the City until development occurs. APPROVED PROJECTION METHOD: As per lease agreement which expires January 19, 2008 COLLECTION METHODOLOGY: Payable on December 1, 2005, 2006, and 2007 BENCHMARK INDICATOR: Not applicable 65

REVENUE MANUAL REVENUE TITLE: Municipal Street Aid ASSIGNED STAFF: Public Services FUND: 210 DATE ESTABLISHED: Unknown ACCT. NUMBER: 210-0000-331.02-00 DATE LAST REVIEWED: 12/03/2007 CURRENT RATE: Fiscal Year 2008: $709,693.85 DATE OF LAST FEE CHANGE: 07/01/2007 CODE CITATION: There is no City of Dover Code citation. Title 30 Del. C $ 5146 of the Delaware Code governs the distribution of these funds. DESCRIPTION: As required by Title 30 Del. C $ 5146 of the Delaware Code as amended, the Department of Transportation is charged with the duty to forward a certification as to the sum of money due each municipality from the Municipal Street Aid Fund. The amount to be distributed statewide in Fiscal Year 2008 is $5.5 million. Historically, the funds have been distributed to the operating fund and debt service as follows: MSA Debt Service Amount to Paid by % of MSA for Operating % of MSA for Fiscal Year MSA MSA Debt Service Budget Operating Bud. 1998 $560,815 $369,998 66.0% $190,817 34.0% 1999 $706,006 $369,878 52.4% $336,128 47.6% 2000 $848,429 $367,056 43.2% $481,373 56.8% 2001 $845,285 $369,439 43.7% $475,846 56.3% 2002 $822,096 $372,895 45.4% $449,201 54.6% 2003 $803,055 $372,890 46.4% $430,165 53.6% 2004 $793,847 $266,301 33.5% $527,546 66.3% 2005 $792,012 $91,998 11.6% $700,014 88.4% 2006 $659,704 $90,778 13.8% $568,926 86.2% 2007 $656,323 $100,760 15.4% $555,563 84.6% APPROVED PROJECTION METHOD: By law, the distribution is based 60 percent on mileage and 40 percent on population. See the attached tabulation which has been compiled from affidavits submitted by the municipalities or, in the absence of affidavits, from the most recent, accurate, and acceptable figures available to the Department of Transportation as specified by Paragraph 5165 (b) of the same sub-chapter of the Delaware Code as amended. COLLECTION METHODOLOGY: The City of Dover receives a quarterly check from the State of Delaware for these funds. The anticipated months to receive funds are August, November, February, and May. BENCHMARK INDICATOR: Typically, the benchmark indicator for these funds is anticipated to be the same as the previous fiscal year. The increase or decrease in the funding amount is relative to growth in other parts of the state as well as the total funding level to be distributed statewide. Therefore, growth trends weigh heavily in the allocation of these funds. This is a relatively stable revenue source; however, the City of Dover has experienced a general decline in this revenue stream in recent years. 66

REVENUE MANUAL REVENUE TITLE: Penalties – Water/Sewer ASSIGNED STAFF: Customer Services FUND: 412 DATE ESTABLISHED: Prior to 1968 ACCT. NUMBER: 412-0000-319.02-00 DATE LAST REVIEWED: 10/05/2007 CURRENT RATE: 1.5 percent monthly or 18 percent DATE OF LAST FEE CHANGE: 08/14/1995 annually CODE CITATION: Section 22-251 DESCRIPTION: A penalty per month shall be added to all water service fees which shall be in arrears for a period in excess of 30 days after the date of rendering the water service bill. APPROVED PROJECTION METHOD: Historical trend COLLECTION METHODOLOGY: Penalty is billed and collected with the next water service bill through the utility billing system. BENCHMARK INDICATOR: Periodic comparative analysis to Newark; Smyrna; Milford; Rehoboth Beach; Salisbury, MD; Ocean City, MD; Tidewater Utilities; and Artesian Water Company. • Milford: 1.5% monthly on delinquent balance; • Smyrna: $15.00 late fee; • Newark: 1.5% monthly on delinquent balance; • Middletown: $5.00 late fee; • Artesian Water Company: 1.5% monthly on delinquent balance. 67

REVENUE MANUAL REVENUE TITLE: Water/Wastewater General Service ASSIGNED STAFF: Public Utilities/Water- Billing Wastewater FUND: 412 DATE ESTABLISHED: UNKNOWN DATE LAST REVIEWED: 10/15/2007 ACCT. NUMBER: 412-0000-369.23-00 DATE OF LAST FEE CHANGE: N/A CURRENT RATE: Various rates dependent on services rendered CODE CITATION: DESCRIPTION: Revenues for these services include payments for services such as fire hydrant flow testing, gravity collection system jetting, and video evaluations for private developers, privately owned and maintained distribution and collection lines, and other municipalities. All charges and bills are developed by the Public Utilities office and include charges for labor, benefits, materials, equipment, contractors, and appropriate overhead. APPROVED PROJECTION METHOD: The projection method used to estimate this revenue stream is based on historical trends. Revenues in this area are consistent from year to year. COLLECTION METHODOLOGY: All services related to this revenue stream are to be performed by employees of Public Utilities or private contractors secured by Public Utilities. Public Utilities is responsible for submitting a miscellaneous billing form to the Customer Services Department. Customer Services bills for these services on a monthly basis. Each month outstanding accounts are sent a statement. Bills can be paid at the Customer Services office. BENCHMARK INDICATOR: All revenues generated for these services should cover all costs, including overhead, for the services provided. 68

REVENUE MANUAL REVENUE TITLE: Water Fees ASSIGNED STAFF: Public Utilities/Water- Wastewater FUND: 412 DATE ESTABLISHED: UNKNOWN DATE LAST REVIEWED: 10/15/2007 ACCT. NUMBER: 412-0000-369.41-00 DATE OF LAST FEE CHANGE: 07/01/2006 CURRENT RATE: $2.45 / TGal (In-City); $3.68 / TGal (Out-of-City); $1.25/meter monthly service charge CODE CITATION: Chapter 22, Section 22-251- Water use fees generally DESCRIPTION: Water customers for the City of Dover are billed based on the consumptive reading of the water meter for each customer and/or facility. All service connections are required by ordinance to be metered. APPROVED PROJECTION METHOD: Public Utilities uses statistical analysis to project consumption scenarios. Additional factors such as weather, recent rate increases, and a changing customer base are also considered when total annual consumption is being projected. COLLECTION METHODOLOGY: Customer Services staff reads all water meters on a monthly basis, and a monthly bill based on consumption, including monthly service charge, is produced by the HTE system. BENCHMARK INDICATOR: Water rates are set based on consumption estimates, reserve appropriation requirements, capital spending plan for the next three to five years, operational costs, and market comparisons. The benchmark indicator for consumption is based on a five-year rolling average. The current and/or proposed rate structure is then applied to the consumption expectation, and the estimated sales revenue is established. Future consumption expectations are escalated by one percent per annum for out-year revenue estimates. In Fiscal Year 2005, the rate structure was altered to eliminate the decline block billing structure. In Fiscal Year 2006, the rates were increased following review. 69

REVENUE MANUAL REVENUE TITLE: Sewer Fees ASSIGNED STAFF: Public Utilities/Water- Wastewater FUND: 412 DATE ESTABLISHED: UNKNOWN DATE LAST REVIEWED: 10/18/2007 ACCT. NUMBER: 412-0000-369.42-00 DATE OF LAST FEE CHANGE: 07/01/2005 CURRENT RATE: $2.10 per 1,000 gallons (in-City); $3.15 per 1,000 gallons (out-of-City); $1.25/meter monthly service charge. CODE CITATION: Chapter 22, Section 22-133 - Rates and Charges DESCRIPTION: Sewer customers for the City of Dover are billed based on the consumptive reading of the appropriate water meter for the property or facility which is being provided service. Some large manufacturing facilities have a separate sewer meter to accurately measure flows into the sanitary sewer system. APPROVED PROJECTION METHOD: Public Utilities uses a proportional estimation of the billable usage of water to project consumption scenarios. A Fiscal Year 2005 audit indicates that approximately 71 percent of billable TGals of water usage is billed as TGal usage on the sewer system. Some commercial customers have individual sewer meters to account for private water supply and/or losses due to the manufacturing process. COLLECTION METHODOLOGY: Customer Services staff reads all water meters and sewer meters, where applicable, on a monthly basis and a monthly bill based on consumption, if any, is produced by the HTE system. BENCHMARK INDICATOR: The benchmark indicator for consumption is based on a five-year rolling average. The current and/or proposed rate structure is then applied to the consumption expectation, and the estimated sales revenue is established. Future consumption expectations are escalated by one percent per annum for out-year revenue estimates. 70

REVENUE MANUAL ASSIGNED STAFF: Public Utilities/Water- REVENUE TITLE: Wastewater Adjustment Fees Wastewater FUND: 412 DATE ESTABLISHED: UNKNOWN ACCT. NUMBER: 412-0000-369.43-00 DATE LAST REVIEWED: 10/18/2007 CURRENT RATE: $2.34 per 1,000 gallons DATE OF LAST FEE CHANGE: 07/01/2007 CODE CITATION: Chapter 22, Section 22-133 - Rates and charges The Wastewater Adjustment Charge is not specifically identified, but this is a pass-through charge from Kent County to treat and dispose of the City’s wastewater flows. DESCRIPTION: Sewer customers for the City of Dover are billed based on the consumptive reading of the appropriate water meter for the property or facility which is being provided service. Some large manufacturing facilities have a separate sewer meter to accurately measure flows into the sanitary sewer system. The Wastewater Adjustment charge is levied in addition to the City’s sewer fee. This charge is related to treatment and disposal. APPROVED PROJECTION METHOD: Public Utilities uses a proportional estimation of the billable usage of water to project consumption scenarios. A Fiscal Year 2005 audit indicates that approximately 71 percent of billable TGals of water usage is billed as TGal usage on the sewer system. Some commercial customers have individual sewer meters to account for private water supply and/or losses due to the manufacturing process. COLLECTION METHODOLOGY: Customer Services staff reads all water meters and sewer meters, where applicable, on a monthly basis, and a monthly bill based on consumption, if any, is produced by the HTE system. BENCHMARK INDICATOR: The benchmark indicator for consumption is based on a five-year rolling average. The current and/or proposed rate structure is then applied to the consumption expectation, and the estimated sales revenue is established. Future consumption expectations are escalated by one percent per annum for out-year revenue estimates. The wastewater system is currently experiencing significant inflow and infiltration problems due to the age and construction of our wastewater system. 71

REVENUE MANUAL REVENUE TITLE: Water Tower Rent Revenue ASSIGNED STAFF: Public Utilities/Water- Wastewater FUND: 412 DATE ESTABLISHED: 05/23/1995 DATE LAST REVIEWED: 10/18/2007 ACCT. NUMBER: 412-0000-369.46-00 DATE OF LAST FEE CHANGE:11/05/2004 CURRENT RATE: $237,986.48 per year as of Fiscal Year 2008 (12 leases are in place) CODE CITATION: There is no City of Dover code citation. DESCRIPTION: The Department of Public Utilities, under the direction of the City Manager, has entered into various lease agreements with cellular carriers for the purpose of installing antennas on the City’s water tanks. These antennas, along with hardware improvements on the ground, allow cellular carriers to extend their network coverage without building additional antennae structures. APPROVED PROJECTION METHOD: Revenue projection is based on fixed lease payments in accordance with the negotiated terms of each lease. The negotiated rents are identified in each lease payment schedule. All of the leases referenced above are active leases. Half of these leases have been renegotiated due to provider mergers and technology changes. Guarantee periods and terms vary. COLLECTION METHODOLOGY: The various cellular carriers make the annual rent payment within thirty (30) days of the lease anniversary. These checks are mailed to the Finance Department. If the checks are not received by the anniversary date, staff from the Finance Department contacts the carrier. BENCHMARK INDICATOR: Each lease is negotiated independently. The lease includes space on the tower for the antennas and space on the ground for equipment and hardware. The two components of the rent are the base rental price and the annual escalator. The annual escalators typically range from 3-5% over the preceding year. An additional change due to consolidation of the carriers is expected over the next five years. 72

REVENUE MANUAL (Increase Proposed) ASSIGNED STAFF: Public Utilities/Water- REVENUE TITLE: Customer Installation Wastewater FUND: 412 DATE ESTABLISHED: UNKNOWN DATE LAST REVIEWED: 10/18/2007 ACCT. NUMBER: 412-0000-369.51-00 DATE OF LAST FEE CHANGE: 10+ YEARS CURRENT RATE: Water Service Connection: $50/l.f. (minimum $550); Wastewater Service Connection: $62/l.f. (minimum $675) PROPOSED RATE: Water Service Connection: $1320 plus $20.50/l.f. over 11 ft; Wastewater Service Connection: $1900 plus $22.50/l.f. over 11 ft CODE CITATION: Water: Chapter 22 Section 22-213: Fees Sewer: Chapter 22 Section 22-129: Connections DESCRIPTION: Revenues from customer installations are derived from customers requesting the City of Dover to connect their property to water or sewer lines in front of their respective properties. All residential service lines from the main to the property line may be installed by City forces or the customer may secure a private contractor to complete the installation. APPROVED PROJECTION METHOD: Total revenues are projected based on historical trends. Most properties which are connecting to the system are located inside of the City limits; however, some of the properties located outside of the municipal boundaries are beginning to connect. Typically, these connections are not part of the planned residential subdivision but are the result of minor subdivision or single lots created a number of years ago. Annexation is required if identified within the comprehensive plan. COLLECTION METHODOLOGY: The customer receives a written quote from the Public Utilities Department. Payment is typically paid upon request for the permit to connect. Payment is received by the Administrative Services office at 5 East Reed Street. The Public Utilities Department will schedule the customer installation upon notification of receipt of payment by Administrative Services. This service is not billed through the HTE system. BENCHMARK INDICATOR: The rates proposed are based on current material, labor and equipment costs to perform this service. Connection to the sewer system also requires the payment of an impact fee. 73

REVENUE MANUAL REVENUE TITLE: Wastewater Impact Fees ASSIGNED STAFF: Public Services Administration FUND: 412 DATE ESTABLISHED: 06/27/88 ACCT. NUMBER: 412-0000-369.86-00 – Admin. Fee DATE LAST REVIEWED: City – 11/2007; County 1/2007 DATE OF LAST FEE CHANGE: City – 07/2001; County – 1/2007; Administration – 07/2007 CURRENT RATE: The total fee is $3,401.00 per equivalent dwelling unit (EDU); City Impact Fee - $1,900; County Impact Fee - $1,430; Administration Fee - $71.00. The total fee is collected by the Public Services Licensing Division upon application for Certificate of Occupancy. CODE CITATION: Article 5. Wastewater Collection Impact Fees, Sections 22-257 & 22-258 DESCRIPTION: Every additional user to be connected to the City’s wastewater collection and transmission system, whether within the City’s boundaries or outside the City’s boundaries and receiving service through contract directly with the City, shall pay an impact fee based on the amount of EDUs to be generated by such use. The fees for all single-family residential dwellings are based on one (1) EDU. All other properties are based on a specific assessment for the number of EDUs as defined in the Impact Fee ordinance adopted by the Levy Court of Kent County. For a more detailed description of the rationale for fees and the determination of fees, refer to Dover Code Sec. 22-257 & 22-258. APPROVED PROJECTION METHOD: Revenue estimates are typically based on 350 EDUs of growth per fiscal year. COLLECTION METHODOLOGY: All impact fees are collected upon application for Certificate of Occupancy. These fees are calculated by Public Services, and written copies of the calculation are forwarded to Licensing staff. All impact fees are received by Planning & Inspections. The County’s portion of the fees is collected and transferred to Kent County on a quarterly basis. Typically, fees are paid by the property owner. BENCHMARK INDICATOR: The benchmark indicator for this revenue stream is 350 EDUs per fiscal year. The total amount collected in each fiscal year is supposed to be equal to or greater than the funds needed to cover the sanitary sewer portion of all applicable bond issues. All funds collected in excess of the debt service are to be transferred to the Impact Fee Reserve Fund. 74

REVENUE MANUAL REVENUE TITLE: Water Impact Fees ASSIGNED STAFF: Public Utilities/Water- Wastewater FUND: 412 DATE ESTABLISHED: January 2008 DATE LAST REVIEWED: November 2007 ACCT. NUMBER: 412-0000-369-xx.xx DATE OF LAST FEE CHANGE: January 2008 PROPOSED RATE: $700 per EDU effective 2/1/2008; $1400 per EDU effective 2/1/2009; $2100 per EDU effective 2/1/2010. CODE CITATION: Proposed: Division 7 110-206-208 Water Impact Fees DESCRIPTION: An on-time fee imposed by the City upon the owner(s) of any new, remodeled, restored or enlarged residential, commercial, institutional or industrial structure or structures or any combination thereof which results in an increased water demand to the existing water distribution system. Every additional user to be connected to the City’s water distribution system, whether within the City’s boundaries or outside the City’s boundaries and receiving service through contract directly with the City, shall pay an impact fee based on the amount of EDUs to be generated by such use. The fees for all single-family residential dwellings are based on one EDU. All other properties are based on a specific assessment for the number of EDUs as defined in the Impact Fee ordinance adopted by the Levy Court of Kent County. For a more detailed description of the rationale for fees and the determination of fees, refer to Dover Code Sec. 110- 206,207& 208. APPROVED PROJECTION METHOD: Revenue estimates are based on 350 EDUs of growth per fiscal year COLLECTION METHODOLOGY: All water impact fees are collected upon application for Certificate of Occupancy. These fees are calculated by the Public Services Manager and written copies of the calculation are forwarded to the Licensing & Inspections staff. All water impact fees are received by the Licensing & Inspections staff. Typically, these fees are paid by the property owner. BENCHMARK INDICATOR: The benchmark indicator for this revenue stream is 350 EDUs per fiscal year. The total amount collected in each fiscal year is supposed to be equal to or greater than the funds needed to cover the water expansion portion of all capital projects. All funds collected in excess of this amount are to be transferred to the Water Impact Fee Reserve Fund. 75

REVENUE MANUAL REVENUE TITLE: Rent Revenue - Electric ASSIGNED STAFF: Finance FUND: 480 DATE ESTABLISHED: Unknown ACCT. NUMBER: 480-0000-369.46-00 DATE LAST REVIEWED: 08/09/2007 CURRENT RATE: Based on lease agreements DATE OF LAST FEE CHANGE: N/A CODE CITATION: Lease agreements DESCRIPTION: The City of Dover Electric Revenue Fund leases available office space in the Weyandt Hall building located at 5 East Reed Street. Lease agreements include a provision for janitorial services. APPROVED PROJECTION METHOD: As per lease agreements Current Leases FY 2006 FY 2007 FY 2008 Expiration Date DE Coastal Mgmt. $61,684 $64,151 $38,280 01/31/08 Div. of Water Res. $40,443 $42,060 $25,098 01/31/08 Dept. of Nat. Res. $22,727 $23,636 $14,104 01/31/08 COLLECTION METHODOLOGY: Payments are mailed to the Finance Department and are deposited monthly. BENCHMARK INDICATOR: Negotiated by City Manager with State of Delaware Facilities Management Division. 76

REVENUE MANUAL REVENUE TITLE: Miscellaneous Service Revenue ASSIGNED STAFF: Public Utilities/Electric FUND: 480 DATE ESTABLISHED: N/A ACCT. NUMBER: 480-0000-369.81-00 DATE LAST REVIEWED: 10/18/2007 CURRENT RATE: Varies DATE OF LAST FEE CHANGE: 10/18/2007 CODE CITATION: N/A DESCRIPTION: When City property is damaged in an accident a bill is presented to the responsible party and payment is credited to this account. Additionally obsolete equipment that is sold, such as scrap copper and transformers, are also credited within this account. APPROVED PROJECTION METHOD: Straight-line historical trend COLLECTION METHODOLOGY: Services are performed by individual divisions. Each division is responsible for requesting a billing through the Customer Services Department. Customer Services bills on as needed basis. Each month outstanding accounts are sent a statement. Bills can be paid at the Customer Services office. BENCHMARK INDICATOR: The fee should cover the cost of the service provided. This should include labor, equipment, materials and overhead. 77

REVENUE MANUAL REVENUE TITLE: Electric New Service Fee ASSIGNED STAFF: Public Utilities/Electric FUND: 480 DATE ESTABLISHED: UNKNOWN ACCT. NUMBER: 480-0000-369.91-00 DATE LAST REVIEWED: 10/18/2007 CURRENT RATE: Varies DATE OF LAST FEE CHANGE: 10/18/2007 CODE CITATION: Electric Service Handbook Sections 1-242, 3-22, 3-23, 3-24, 3-35, and 3-36. DESCRIPTION: Fees are charged for the infrastructure installation/upgrade of primary and secondary underground extensions for homes, projects, or developments. Any changes, relocations, or improvements to existing services will be examined and costs will be calculated to recover a portion of the expense as defined by the Handbook. Developers may contract with the Utility Department to install street lights and that revenue is credited to this account. Lastly, a $1,200 per lot residential extension fee for developments and total cost of material and equipment for commercial and industrial extensions are collected in this account. APPROVED PROJECTION METHOD: Straight-line historical trend methods are used to project the revenue. COLLECTION METHODOLOGY: Fees are due before the underground extension is installed and these fees are paid to Customer Services. The Electric Department is responsible for submitting a miscellaneous billing forms to Customer Services. BENCHMARK INDICATOR: The residential per lot fee is benchmarked annually. The other costs recovery methodologies are based on actual expenses. 78

REVENUE MANUAL REVENUE TITLE: Electric Sales to Customers ASSIGNED STAFF: Public Utilities/Electric, Customer Services FUND: 480 DATE ESTABLISHED: 1900 ACCT. NUMBER: 480-0000-369.xx-00 DATE LAST REVIEWED: 10/18/2007 DATE OF LAST FEE CHANGE: 07/01/2007 CURRENT RATE: Varies by type of service For more detailed information, see the City of Dover tariff rates. CODE CITATION: Section 5-31 Electrical Code adopted by reference to Electric Handbook DESCRIPTION: The City of Dover charges customers for energy, demand, and efficiency of use. Customers are billed monthly based on meter readings. The City currently has 29 different tariffs for approximately 20,000 customers. APPROVED PROJECTION METHOD: Projections for revenue are based on historical growth records of kWh since Fiscal Year 1986. A growth rate is determined by averaging changes in growth since Fiscal Year 1986. The rate is then adjusted up or down based on trends in the last three years’ performance. The kWh calculations are performed to determine kWh estimates per month for the next fiscal year. Revenue per kWh bill is projected based on previous years’ rates adjusted for any known changes in the billing rates. The following calculation can then be performed: kWh from previous year times kWh growth rate times revenue rate equals revenue per month. A projection of revenue by rate class is performed based on a calculated percentage of contribution to total revenue. The five rate classes are residential, commercial, municipal, transmission, and primary. COLLECTION METHODOLOGY: Customer Services staff reads all electric meters on a monthly basis, and a monthly bill based on consumption is produced by the HTE system. The bill is due 28 days after the billing. If the bill remains unpaid 35 days after billing, services are disconnected until payment is made. BENCHMARK INDICATOR: Every five years, a rate study should be commissioned to determine revenue requirements, cost of service, and rate design. The study should also consider Dover’s desire to remain competitive in the electric service industry on a local, regional, and national level. 79

REVENUE MANUAL REVENUE TITLE: Pole Attachment ASSIGNED STAFF: Public Utilities/Electric FUND: 480 DATE ESTABLISHED: 2007 ACCT. NUMBER: 480-0000-369.xx-00 DATE LAST REVIEWED: 10/18/2007 DATE LAST CHANGED: 10/18/2007 CURRENT RATE: $8.17 per attachment The proposed Pole Attachment Ordinance will charge attaching entities a rental of $8.17 per attachment. This rate was developed by Virchow Krause & Company in 1995 and used the FCC guidelines as a basis for the rental fee. Because the City does not use FERC Accounting they used the expenses from several different accounts. CODE CITATION: Proposed ordinance – Chapter 110 – Utilities, Article II – Electric Service, Section 110-32 – Pole Attachment Fee DESCRIPTION: Pole attachment rates are essentially a rental fee charged to attachers of Dover’ electric system or third parties that lease duct space. These attachers are typically telecommunication and cable companies and may include other non-traditional attachers such as the State or Bayhealth Medical Center. The purpose of the pole attachment fee is collect rental from third parties that use the Electric Departments facilities to provide service. The fee is an attempt to recover a small portion of the expenses related to the maintenance of these assets. APPROVED PROJECTION METHOD: Number of poles multiplied by the pole attachment rate. COLLECTION METHODOLOGY: Annual BENCHMARK INDICATOR: The ordinance contains an annual escalation fee; therefore, every ten years a rate study should be commissioned to determine revenue requirements and cost of service. 80

REVENUE MANUAL REVENUE TITLE: Dark Fiber ASSIGNED STAFF: Public Utilities/Electric FUND: 480 DATE ESTABLISHED: 2007 ACCT. NUMBER: 480-0000-369.xx-00 DATE LAST REVIEWED: 10/18/2007 DATE OF LAST FEE CHANGE: 10/18/2007 CURRENT RATE: Varies by type of service, New extension – Customer fees pay for the entire cost of the extension which includes materials, labor, equipment and includes a 8.5% rate of return, a 5% maintenance fee and an annual Cost of Living adjustment. Existing fiber lease – The costs of the existing fiber were calculated and customers will pay $0.0009541/fiber strand/foot/month which includes a 8.5% rate of return and a 5% maintenance fee. As an overview it captures the cost of the new installation, the customer will, a standard fee for existing fiber and anticipates an 8.5% rate of return. For more detailed information, see the City of Dover tariff rates as defined in the Dark Fiber Leasing Standard Operating Procedures. CODE CITATION: Forthcoming. DESCRIPTION: Dark fiber refers to leasing unused fiber-optic strands to customers. The dark strands can be leased to individuals or companies who want to establish optical connections among their own locations. The customer installs and maintains the electronic-optical equipment which provides the actual communication network. APPROVED PROJECTION METHOD: Currently, projections are only related to Kent General Hospital. COLLECTION METHODOLOGY: Customer to be billed monthly for a total of 4 strands of Dark Fiber, approximately 2.6 miles. BENCHMARK INDICATOR: Each customer will pay for the total cost of the installation which will determine the revenue requirements for each section of leased fiber. Every five years the rate of return should be reviewed and adjusted if appropriate for future leases. 81

REVENUE MANUAL REVENUE TITLE: Highway Safety Grant ASSIGNED STAFF: Police FUND: 710 DATE ESTABLISHED: 1990 ACCT. NUMBER: 710-0000-331.40-00 DATE LAST REVIEWED: 07/2007 CURRENT RATE: Annually reviewed by the state, DATE OF LAST FEE CHANGE: N/A based on legislative action and available funds Annually reviewed by the State CODE CITATION: Based on yearly executive order by the Governor and legislative appropriations DESCRIPTION: Annual Highway Safety Grants funding. Funding source is the Delaware State Department of Public Safety. Funds are approved/appropriated annually based on available state funding. The Police Department applies for a portion of the available funding, and distribution is based on the justification of needed public safety programs. If monies are not approved/received, the specified supplemental program is not conducted. APPROVED PROJECTION METHOD: Historical; based on past five-year trend The Police Department is not able to accurately plan projects on the funding entity’s projected increase/decrease of available grant funds during the State’s future fiscal year. The State Legislature may or may not continue programs in place, and changes occur constantly. The Police Department applies to participate in programs that are actually funded when the State Legislature finalizes its budget. COLLECTION METHODOLOGY: The Police Department submits an application for funding on an annual basis as requested by the Department of Public Safety. Once the application is approved, the funds are reimbursed based on the monthly expense reports submitted to the Department of Public Safety by the Police Department. Actual overtime rates are charged with no administrative overhead costs applied since the overhead costs are specifically not allowed by the State. BENCHMARK INDICATOR: Funding equals expenditures with accounting expenditure reports due to the funding entity. 82

REVENUE MANUAL REVENUE TITLE: Grant Revenue - EIDE ASSIGNED STAFF: Police FUND: 710 DATE ESTABLISHED: 1970 ACCT. NUMBER: 710-0000-331.60-00 DATE LAST REVIEWED: July 2007 CURRENT RATE: Annually reviewed by the state, DATE OF LAST FEE CHANGE: N/A based on legislative action and available funds Annually reviewed and appropriated by the State CODE CITATION: Based on yearly executive order by the Governor and legislative appropriations DESCRIPTION: Annual Emergency Illegal Drug Enforcement (EIDE) grant revenues Funding source is the Delaware State Department of Public Safety. The Police Department is eligible for a pro- rata share of the available funding based on the number of active police officers as of July 1 of each year. This program is for supplemental drug enforcement programs and strict guidelines regarding the use of the funds are outlined by the State Aid to Local Law Enforcement (SALLE) Committee and the State Office of Management and Budget. Funds are approved and appropriated annually based on available state funding through legislative action. APPROVED PROJECTION METHOD: Historical; based on past five-year trend The Police Department is not able to accurately plan projects on the funding entity’s projected increase/decrease of available grant funds during the State’s future fiscal year. The State Legislature may or may not continue programs in place, and changes occur constantly. The Police Department applies to participate in programs that are actually funded when the State Legislature finalizes its budget. COLLECTION METHODOLOGY: When State funding becomes available, the Police Department submits an application for a supplemental law enforcement program, pending approval by the SALLE Committee. Once the committee approves the application, the funds are distributed on a quarterly basis. Actual overtime rates are charged with no administrative overhead costs applied since the overhead costs are specifically not allowed by the State. BENCHMARK INDICATOR: 83

REVENUE MANUAL REVENUE TITLE: Grant Revenue - SALLE ASSIGNED STAFF: Police FUND: 710 DATE ESTABLISHED: 1970 ACCT. NUMBER: 710-0000-331.70-00 DATE LAST REVIEWED: 07/2007 CURRENT RATE: Annually reviewed by the state, DATE OF LAST FEE CHANGE: N/A based on legislative action and available funds Annual reviewed and appropriated by the State. CODE CITATION: Based on yearly executive order by the Governor and legislative appropriations DESCRIPTION: Annual State Aid to Local Law Enforcement (SALLE) grant revenues Funding source is the Delaware State Department of Public Safety. The Police Department is eligible for a pro- rata share of the available funding based on the number of active police officers as of July 1 of each year. This program is for supplemental law enforcement programs and strict guidelines regarding the use of the funds are outlined by the SALLE Committee and the State Office of Management and Budget. Funds are approved and appropriated annually based on available state funding through legislative action. APPROVED PROJECTION METHOD: Historical; based on past five-year trend The Police Department is not able to accurately plan projects on the funding entity’s projected increase/decrease of available grant funds during the State’s future fiscal year. The State Legislature may or may not continue programs in place, and changes occur constantly. The Police Department applies to participate in programs that are actually funded when the State Legislature finalizes its budget. COLLECTION METHODOLOGY: When State funding becomes available, the Police Department submits an application for a supplemental law enforcement program, pending approval by the SALLE Committee. Once the committee approves the application, the funds are distributed on a quarterly basis. Actual overtime rates are charged with no administrative overhead costs applied since the overhead costs are specifically not allowed by the State. BENCHMARK INDICATOR: 84

REVENUE MANUAL REVENUE TITLE: Grant Revenue – SLEAF ASSIGNED STAFF: Police FUND: 710 DATE ESTABLISHED: 1992 ACCT. NUMBER: 710-0000-331.80-00 DATE LAST REVIEWED: October 2007 CURRENT RATE: Quarterly reviewed by the State DATE OF LAST FEE CHANGE: N/A Law Enforcement Assistance Fund (SLEAF) Committee based on available funds CODE CITATION: Title 11 Delaware Code, Chapter 41, Subchapter II Title 16 Delaware Code, Chapter 47, Subchapter VI DESCRIPTION: This account receives grant funds from the SLEAF Committee for approved supplemental law enforcement program expenditures. The funding for this grant program comes from the funds seized for state adjudicated criminal and illegal drug related cases processed by all police agencies in the State. The specific amounts seized and processed by the Dover Police Department are processed through account 110-9900- 582.91-15. The purpose of allocating funds by these statutes is to insure that police agencies do not make asset seizures to support their individual departments, undermining the credibility of the reason for the seizure. This method does allow for new, supplemental projects for law enforcement agencies throughout the State. APPROVED PROJECTION METHOD: Projections are unreliable due to uncertainty of assets seized. Generally the past five-year historical trend is used. COLLECTION METHODOLOGY: On a quarterly basis as funding becomes available, the Police Department submits applications for funding supplemental law enforcement programs to the SLEAF Committee. Once the Committee approves the application, the funds are distributed in a lump sum payment. In accordance with the grant guidelines, final expenditure reports are submitted to SLEAF at the close of each grant. BENCHMARK INDICATOR: 85

REVENUE MANUAL REVENUE TITLE: State Library Standards Allocation ASSIGNED STAFF: Library FUND: 711 DATE ESTABLISHED: 1992 ACCT. NUMBER: 711-0000-331.09-00 DATE LAST REVIEWED: 08/2007 CURRENT RATE: $247,141 FY 2008 DATE OF LAST FEE CHANGE: 2004 CODE CITATION: Not applicable DESCRIPTION: The formula for State Library Standards Allocation is approved by the Delaware Council on Libraries. The funding is used to purchase books, magazines, and audiovisual materials. It is also used to support programming and training. The Delaware Council on Libraries includes a group of librarians and library supporters throughout Delaware. Members are elected by the governor and they are appointed within counties. The formula is based on the following three factors: 1. $10.00 per square mile of the area served 2. $.30 per capita per person served 3. $.20 for every local dollar expended for the most recent completed fiscal year APPROVED PROJECTION METHOD: There is a two-year trend. The library director shall contact the Delaware Division of Libraries to determine any proposed changes in funding, formula, or demographic changes that could impact the funding. The Delaware Division of Libraries is currently working to implement a statewide master plan. Recommendations in the plan may have an impact upon future funding. COLLECTION METHODOLOGY: Twice per year, in October and January, a check is sent to the Dover Public Library, and the check is processed through the City Finance Department. BENCHMARK INDICATOR: Staff shall monitor funding when necessary and engage in activity to increase funding. 86

REVENUE MANUAL REVENUE TITLE: Federal Grant for Kent County ASSIGNED STAFF: Library Reference Grant FUND: 711 DATE ESTABLISHED: 1997 ACCT. NUMBER: 711-0000-331.11-00 DATE LAST REVIEWED: 10/3/2007 CURRENT RATE: $50,000 – Grant ended effective DATE OF LAST FEE CHANGE: 2002 2003 CODE CITATION: Not applicable DESCRIPTION: We are given $50,000 to operate the Kent County Reference Center. The rate was set by the Delaware Division of Libraries in 1997, and it is based on the cost of employing library staff members with Master of Library Science degrees accredited by the American Library Association for 68 hours per week. We cannot ask for more money, and we are not given more money if the cost of the reference center increases. Anne Norman at the Delaware Division of Libraries is the contact person, and she can be reached at 739-4748. We apply for the grant each December. The funding is used to buy reference books and non-fiction books. It is also used to pay $350 each year for telephone bills required for extra telephone lines. The funding provides professional library staff with $4,000 to attend local, state, and national library conferences. APPROVED PROJECTION METHOD: Based on prior amounts given The library director shall contact the Delaware Division of Libraries during the budget process to see if there are any proposed changes in funding. The funds have been approved for the next fiscal year. However future funding will depend on the results of the statewide master plan. COLLECTION METHODOLOGY: A check is sent from the Delaware Division of Libraries to the Dover Public Library as reimbursement twice per year. The library is reimbursed after the money has been spent. BENCHMARK INDICATOR: The cost of operating the Kent County Reference Center grant should cover the cost or a percentage of the cost. The only additional cost to the Dover Public Library is for salaries. The Kent County Reference Center operates during all library hours for a total of 68 per week. 87

REVENUE MANUAL REVENUE TITLE: Arts Council Grant ASSIGNED STAFF: Library FUND: 711 DATE ESTABLISHED: 1999 ACCT. NUMBER: 711-0000-331.14-00 DATE LAST REVIEWED: 08/2007 CURRENT RATE: $3,310 - FY08 DATE OF LAST FEE CHANGE: 2004 CODE CITATION: Not applicable. DESCRIPTION: We are awarded a grant from the Delaware Division of the Arts for the “In Harmony” music series. The funds are used to pay the performers and other programming costs. We work jointly with Wesley College on the grant. The programs are held at the Dover Public Library and at the Schwartz Center for the Arts on Saturday nights from October through April. APPROVED PROJECTION METHOD: We do not project for this because we are not guaranteed to get the grant. The budget is zero. COLLECTION METHODOLOGY: The Delaware Division of the Arts sends checks three times during the course of the programs, and a final check is received upon receipt of the evaluation from the Dover Public Library. BENCHMARK INDICATOR: Not applicable 88

REVENUE MANUAL REVENUE TITLE: Grant Miscellaneous Revenue ASSIGNED STAFF: Library FUND: 711 DATE ESTABLISHED: Unknown ACCT. NUMBER: 711-0000-331.23-00 DATE LAST REVIEWED: 08/2007 CURRENT RATE: N/A DATE OF LAST FEE CHANGE: N/A CODE CITATION: N/A DESCRIPTION: Past sources include: 1. MBNA in 2000 for $9,000; 2001 for $6,000, and 2002 for $6,600. The funds were used to hire a theater coach, to transport children throughout DE, for costumes, props, and sets, and other programming needs. In 2000, children and teenagers performed a ballet. In 2002, children and teenagers performed “You’re a Good Man, Charlie Brown” in libraries throughout Delaware, and in 2002, children performed “A Midsummer Night’s Dream” in libraries throughout Delaware. 2. The Bill and Melinda Gates Foundation provided $22,105 in 2002 as part of the State Partnership Program. The funds will be used to purchase six computers, a printer, a content server, and related equipment to the library. The Bill and Melinda Gates Foundation based the amount of money given on the poverty level of Dover. 3. The Delaware Division of the Arts, in conjunction with the State Friends of Delaware Libraries, provided a grant of $250 in April 2002 to celebrate National Library Week. The funds were used to pay for a Delaware author who spoke to library users about her writing. 4. The Delaware Division of Libraries provided a grant of $1,000 in August 2001 in celebration of their centennial anniversary. The funds were used to pay for a musical group named ‘fraidnot' and for programming supplies. 5. The Greater Dover Fund: Delaware Community Foundation provided a grant of $946.29 to the library for a young adult book discussion series. The funds were used to purchase books and prize pens. 6. The American Library Association awarded the library with a $1,500 grant to implement a literature discussion program in December 2004. The funds were used to pay for the scholar’s honorarium and travel. 7. In October 2006, the library received a Professional Development Grant from the Department of State, Division of Libraries in the amount of $5,000. The funds were used to supplement staff attendance at national conferences and continuing education opportunities. APPROVED PROJECTION METHOD: Staff will list grant awards and grants applied for and compare to prior years. COLLECTION METHODOLOGY: Varies with grants BENCHMARK INDICATOR: Grants revenue will be benchmarked to specific grant related expenses applied for. 89

REVENUE MANUAL REVENUE TITLE: Penalties - Late Payment Fees ASSIGNED STAFF: Customer Services FUND: Various DATE ESTABLISHED: Unknown ACCT. NUMBER: xxx-0000-319.04-00 DATE LAST REVIEWED: 10/5/2007 CURRENT RATE: 1.5 percent monthly DATE OF LAST FEE CHANGE: N/A CODE CITATION: DESCRIPTION: On the 29th day of a billing cycle, penalties are applied to any outstanding balance. APPROVED PROJECTION METHOD: Straight line historical trend COLLECTION METHODOLOGY: Through the utility billing system BENCHMARK INDICATOR: Industry standards for utilities • Milford: 1.5% monthly on delinquent balance • Smyrna: $15.00 late fee • Newark: 1.5% monthly on delinquent balance • Delmarva Power: 1.5% monthly on delinquent balance • Middletown: $5.00 late fee 90

REVENUE MANUAL REVENUE TITLE: Fund Interest Income ASSIGNED STAFF: Finance FUND: xxx DATE ESTABLISHED: Unknown ACCT. NUMBER: xxx-0000-361.11-00 DATE LAST REVIEWED: 08/09/2007 CURRENT RATE: Market rates DATE OF LAST FEE CHANGE: 02/11/2002 CODE CITATION: Investment Policy DESCRIPTION: The City receives interest on bank balances and investment accounts APPROVED PROJECTION METHOD: Two-year historical trend of investment balances multiplied by prevailing market rates COLLECTION METHODOLOGY: Credited to City accounts by financial institutions when earned BENCHMARK INDICATOR: 90-day U.S. Treasury bill 91

REVENUE MANUAL REVENUE TITLE: Reconnect Fees ASSIGNED STAFF: Customer Services FUND: Various DATE ESTABLISHED: Unknown ACCT. NUMBER: xxx-0000-369.82.00 DATE LAST REVIEWED: 10/05/2007 CURRENT RATE: $50 8am-9pm Monday-Friday; $100 DATE OF LAST FEE CHANGE: 2/11/2002 Monday-Friday 9 pm-8 am, weekends, and holidays CODE CITATION: Section 22-16, Service Handbook DESCRIPTION: A reconnect fee is charged to individuals whose service is terminated because of non- payment. APPROVED PROJECTION METHOD: Straight line historical trend COLLECTION METHODOLOGY: Customer Services collects this through point of sale as an unbilled receivable and are sometimes billed to the customers’ utility account. BENCHMARK INDICATOR: Periodic comparative analysis with other local utilities (Delmarva Power, Delaware Electric Cooperative, Milford, and Newark). Fees should cover the cost up to and including collection. Costs should include the amount of the termination letter, staff, vehicle, etc. • Delmarva Power: $30.00 during normal hours, $60.00, after hours • Delaware Electric: $40.00 during normal business hours, $96.00 after hours, $172 after midnight and weekends • Milford: $35.00 during normal business hours, $60.00 after hours • Newark: $50.00, during normal business hours, after hours $80.00 • Middletown: $35.00 during normal business hours, $60.00 after hours 92

REVENUE MANUAL REVENUE TITLE: Return Check Fees ASSIGNED STAFF: Customer Services FUND: Various DATE ESTABLISHED: Unknown ACCT. NUMBER: xxx-0000-369.83-00 DATE LAST REVIEWED: 10/05/2007 CURRENT RATE: $25.00 DATE OF LAST FEE CHANGE: 05/13/2003 CODE CITATION: Not applicable DESCRIPTION: A fee is charged for all checks returned to the City as uncollectible from the bank. APPROVED PROJECTION METHOD: Straight line historical trend COLLECTION METHODOLOGY: Customers are sent notices, service is disconnected, and legal action is taken to recover the amount of the check. At the time the check amount is recovered the fee is also collected. BENCHMARK INDICATOR: Periodic comparative analysis with local banks, utilities, and businesses. The following municipalities and business were contacted for current returned check fee information. • City of Milford: $35.00 • Town of Smyrna: $30.00 • City of Newark: $15.00 • Middletown: $25.00 • Delmarva Power: $15.00 • Chesapeake Utilities: $20.00 93

Future Potential Revenue Sources

FUTURE POTENTIAL REVENUE SOURCES Aggressive Gift Campaign B Library, Parks and Recreation Aggressive Payment-in-Lieu-of-Taxes Program (Colleges, Universities, State, Medical Facilities) - Tax Policy Alderman’s Court Commercial Advertising Billing Inserts, Ball Field Advertising Fire Charge Tax Fire Impact Fee Leasing Vendor Space in Parks Other Public Property Local Motor Fuel Tax Management Services Agreement - Camden-Wyoming Sewer & Water Authority One Time Fee/Tax for Each Cellular Phone in the Dover Calling Area Privilege-to-Bid Fee Right of Way Fees Ticket Charge Trash Utility - Pay-As-You-Throw Plan Website Banner Sales - Information Technology Dept. 94

REVENUE MANUAL REVENUE TITLE: Recreation - After Hours Revenue ASSIGNED STAFF: Parks & Recreation John W. Pitts Recreation Center FUND: 110 DATE ESTABLISHED: January 2008 ACCT. NUMBER: 110-0000-369.17-00 DATE LAST REVIEWED: N/A CURRENT RATE: To Be Established DATE OF LAST FEE CHANGE: N/A CODE CITATION: Not Applicable DESCRIPTION: Rental fee for use of John W. Pitts Recreation Center (JWP) during hours that the JWP is not open for public use. Rates are being developed and will be established by the January 2008 JWP opening. APPROVED PROJECTION METHOD: Cost will include rental fee for the area being used and cost of personnel to supervise building during event. COLLECTION METHODOLOGY: Payment will be made through the JWP office. BENCHMARK INDICATOR: The rental fee is designed to recover rental cost of building along with staff costs to open – close and supervise building. 95

REVENUE MANUAL REVENUE TITLE: Concession Permits ASSIGNED STAFF: Parks & Recreation FUND: DATE ESTABLISHED: 1/1/2008 ACCT. NUMBER: DATE LAST REVIEWED: N/A CURRENT RATE: $100 / $400 / $500 (see description) DATE LAST CHANGED: N/A CODE CITATION: N/A DESCRIPTION: Temporary Concession permits for resale of food, beverages & memorabilia in City Parks. Fee structure: One Day Permit Per Location: $100.00 Seasonal Permit Per Location: $400.00 (non-profit groups) Seasonal Permit Per Location: $500.00 (profit groups) APPROVED PROJECTION METHOD: Fees for one day permit per location, seasonal permit per location for non-profits and for profits. COLLECTION METHODOLOGY: Payment is made through the Parks & Recreation Office BENCHMARK INDICATOR: Concession permit is designed to control vendor selling food, beverages and memorabilia in City Parks 96

REVENUE MANUAL ASSIGNED STAFF: Public Utilities / Water- REVENUE TITLE: Water / Wastewater Plan Reviews Wastewater FUND: 412 DATE ESTABLISHED: Pending DATE LAST REVIEWED: NEW ACCT. NUMBER: 412-0000-XXX.XX-XX DATE LAST CHANGED: NEW CURRENT RATE: None PROPOSED RATE: Water / Wastewater Infrastructure (public and private lines) Single Water / Wastewater Service Connection (residential only) $100 Pump Station (each) $300 Water / Wastewater Line Length: 0 – 1,000 feet $250 Water / Wastewater Line Length: 1,000 – 5,000 feet $750 Water / Wastewater Line Length: >5,000 feet $0.05 x length Stormwater Infrastructure (public only) Storm Sewer Line Length: 0 – 1,000 feet $150 Storm Sewer Line Length: 1,000 – 5,000 feet $450 Storm Sewer Line Length: >5,000 feet $0.03 x length CODE CITATION: N/A DESCRIPTION: Plan reviews by Water / Wastewater staff are required for all projects proposing extensions or modifications to any part of the water and/or wastewater system as well as City of Dover maintained storm drainage systems. As all reviews are specifically related to development and/or redevelopment projects, plan review fees are to be paid by the applicant in order to reimburse the City for staff time and/or consulting fee expenses accrued in direct relation to the proposed project. APPROVED PROJECTION METHOD: First year revenue projections are to be based upon typical annual reviews performed. Future revenue projections are to be based upon historical trends. COLLECTION METHODOLOGY: Payment is due and collected at the time of submittal of plan applications. Plan submittal will coincide with Administrative and DAC plan applications to the Planning & Inspections Department. All payments are to be received through the Planning & Inspections Department with applications forwarded to the Public Utilities Department. BENCHMARK INDICATOR: The rates proposed are based on current labor and consulting costs to perform this service. Comparative analysis with other utilities and municipalities has also been performed. 97

REVENUE MANUAL REVENUE TITLE: Fire Marshal Final Inspection Fee ASSIGNED STAFF: Public Services/Planning & Inspections FUND: 110 DATE ESTABLISHED: Not yet established ACCT. NUMBER: 110-0000-321.21-00 DATE LAST REVIEWED: 11/14/2007 DATE LAST CHANGED: N/A CURRENT RATE: This is a new proposed fee; $50.00 CODE CITATION: To be determined. DESCRIPTION: Required a $50 fee for any CO inspection, building final, or fire protection final conducted by the Fire Marshals Office. Fees to be added in to the over all cost of a building and fire protection permit. CO and final inspections are an important last part of the construction process and the time needs to be dedicated to conducting a thorough and proper final inspection. This would also help break up contractors who are not ready for inspections. This would require an ordinance allowing for the City of Dover Fire Marshals Office to collect the fee; all other language is stated in the Delaware State Fire Prevention Regulations. APPROVED PROJECTION METHOD: COLLECTION METHODOLOGY: The fee would be paid at the Planning and Inspections counter by the contractor. BENCHMARK INDICATOR: Revenue is estimated at $10,000. This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 98

REVENUE MANUAL REVENUE TITLE: Fire Protection Fee ASSIGNED STAFF: Public Services/Planning & Inspections FUND: 110 DATE ESTABLISHED: Not yet established ACCT. NUMBER: 110-0000-321.21-00 DATE LAST REVIEWED: 11/14/07 DATE LAST CHANGED: N/A CURRENT RATE: This is a new proposed fee; $50.00 CODE CITATION: To be determined. DESCRIPTION: This would be a $25 annual fee for each operational fire protection system at a given address. The State of Delaware Fire Marshals Office and City of Wilmington have similar programs. Fire protection is required to have an annual inspection per Delaware State fire Prevention Regulations to ensure that the system is working as intended and that there have been no modifications to the approved fire system. The program would work as follows. A fire protection contactor would go to an address in the city and conduct the annual inspection. As part of that inspection, a certificate of inspection is required to be filled out and sent to the City of Dover Fire Marshals Office. The contactor would send a check for $25 for each certificate of inspection conducted in the city. Once received by the City of Dover, data from the certificate would be down loaded so as to be able to query the information for such items as address, last inspection, violations, and fees paid. Present year inspections would be checked against previous years to ensure that inspections are being conducted. This will also allow for a data base of were and what types of fire protection are within the City of Dover. This would require an ordinance allowing for the City of Dover Fire Marshals Office to collect the fee; all other language is stated in the Delaware State Fire Prevention Regulations. APPROVED PROJECTION METHOD: COLLECTION METHODOLOGY: The contractor would send a check for $25 to the City along with the certificate of Inspection. BENCHMARK INDICATOR: The recommended fee is consistent with the State of Delaware Fire Marshal’s Office and the City of Wilmington. Revenue is estimated at $50,000. This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 99

REVENUE MANUAL REVENUE TITLE: Fireworks Permit ASSIGNED STAFF: Public Services/Planning & Inspections FUND: 110 DATE ESTABLISHED: Not Yet Established ACCT. NUMBER: 110-0000-321.21-00 DATE LAST REVIEWED: 11/14/07 DATE LAST CHANGED: N/A CURRENT RATE: This is a new proposed fee; $200.00 CODE CITATION: To be determined (Chapter 46) DESCRIPTION: Each fire works show in the State must have a permit for the State or Jurisdictional Fire Marshal where the show is to tack place. Permit sites have to be inspected prior to the show. This is often times done on weekends and holidays. The fee for a Fire Works Permit should be $200 per permitted show. APPROVED PROJECTION METHOD: COLLECTION METHODOLOGY: BENCHMARK INDICATOR: Revenue is estimated at $1,000 annually. This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 100

REVENUE MANUAL REVENUE TITLE: Zoning Verification Letter ASSIGNED STAFF: Public Services/Planning & Inspections FUND: 110 DATE ESTABLISHED: Unknown ACCT. NUMBER: 110-0000-321.23-00 DATE LAST REVIEWED: 11/14/07 NOTE: See spreadsheet attached for proposed fee DATE LAST CHANGED: N/A i CURRENT RATE: This is a new proposed fee; $15. CODE CITATION: Appendix B, Zoning Ordinance (to be determined) DESCRIPTION: The Planning Office receives a large volume of zoning verification letter requests, which take a lot of staff time to prepare. Many potential property buyers request zoning verification letters during their due diligence periods, and DelDOT requires a zoning verification letter before an entrance permit is granted to a state-maintained road. Because of the amount of staff time that is required to respond to these letters, it is appropriate to charge a nominal fee of $15 for such a letter APPROVED PROJECTION METHOD: COLLECTION METHODOLOGY: Payment is due and collected at the time of submittal of Zoning Verification Letter to the Planning & Inspections Department. BENCHMARK INDICATOR: This is a new proposed fee and has not yet been adopted. Kent County charges $30 for zoning verification, and New Castle County charges $100 per parcel. This is a component of the Public Safety Equation which is used as a guide to set revenue fees to cover the cost of public safety. 101

102

Indexes

INDEX NUMERICAL REVENUE TITLE ACCT. NUMBER ASSIGNED STAFF PAGE NO. Property Taxes 110-0000-311-01-00 Tax Assessor 4 Payment in Lieu of Taxes 110-0000-311-02-00 Tax Assessor 5 Farmland Roll Back 110-0000-311-03-00 Tax Assessor 6 Realty Transfer Taxes 110-0000-311-06-00 Tax Assessor 7 Penalties - Taxes 110-0000-319-01-00 Tax Assessor 8 Business Licenses 110-0000-321-01-00 Planning & Inspections 9 Mobile Home Licenses 110-0000-321-02-00 Planning & Inspections 13 Building, Sign, and Fence Permits 110-0000-321-11-00 Planning & Inspections 14 Certificate of Occupancy 110-0000-321-12-00 Planning & Inspections 15 Lodging House Permit 110-0000-321-13-00 Planning & Inspections 16 Public Occupancy Permit 110-0000-321-15-00 Planning & Inspections 17 Heating & Air Conditioning Permits 110-0000-321-17-00 Planning & Inspections 18 Plumbing Permits 110-0000-321-17-00 Planning & Inspections 19 Sprinkler Permits 110-0000-321-21-00 Planning & Inspections 20 Rental Dwelling Permits 110-0000-321-22-00 Planning & Inspections 21 Architectural Review Certificate 110-0000-321-23-00 Planning & Inspections 22 Board of Adjustment Application 110-0000-321-23-00 Planning & Inspections 23 Conditional Use Application 110-0000-321-23-00 Planning & Inspections 24 Miscellaneous Fees 110-0000-321-23-00 Planning & Inspections 25 Planned Neighborhood Design Application 110-0000-321-23-00 Planning & Inspections 26 Rezoning and Text Amendments 110-0000-321-23-00 Planning & Inspections 27 Site Plan Application 110-0000-321-23-00 Planning & Inspections 28 Subdivision Plan Appl./Minor Lot Line Adj. Plans 110-0000-321-23-00 Planning & Inspections 29 Traditional Neighborhood Design Zone Appl. 110-0000-321-23-00 Planning & Inspections 30 Police Grants Revenue 110-0000-331-04-00 Police 31 Chancery Court Fees 110-0000-341-01-00 Finance 32 Library Copying Fees 110-0000-347-01-00 Library 33 Library Fines Received 110-0000-347-02-00 Library 34 Library Gifts Received 110-0000-347-03-00 Library 35 Misc. Library Revenue - Rental Room 110-0000-347-05-00 Library 36 Kent County Book Reimbursement 110-0000-347-06-00 Library 37 Computer Copying Fees 110-0000-347-08-00 Library 38 Court of Common Pleas Fines 110-0000-351-11-00 Police 39 J.P. Court Fines 110-0000-351-12-00 Police 40 Police Department Fines 110-0000-351-13-00 Police 41 Police Reports 110-0000-351-21-00 Police 44 Taxi Licenses 110-0000-351-22-00 Police 46 Boat Licenses 110-0000-351-23-00 Customer Services 47 Bicycle Licenses 110-0000-351-24-00 Police 48 Asset Seizure Transfer 110-0000-351-26-00 Police 49 Red Light Photo Enforcement 110-0000-351-26-00 Police 50 Police O/T Service 110-0000-351-27-00 Police 51 911 Fee Revenue 110-0000-351-28-00 Police 52 Transfer from Electric Fund to General Fund 110-0000-362-01-00 Customer Services 53 Transfer from Water/WW Fund to General Fund 110-0000-362-03-00 Customer Services 54 Demolition Permits 110-0000-369-11-00 Planning & Inspections 55 Franchise Fee 110-0000-369-12-00 Finance 56 Grass Cutting 110-0000-369-13-00 Planning & Inspections 57 Police Extra Duty 110-0000-369-16-00 Police 58 Recreation Revenue 110-0000-369-17-00 Parks & Recreation 59 103

INDEX NUMERICAL REVENUE TITLE ACCT. NUMBER ASSIGNED STAFF PAGE NO. Penalties - Water/Sewer 412-0000-319-02-00 Customer Services 67 Water/Wastewater General Service Billing 412-0000-369-23-00 Public Utilities 68 Water Fees 412-0000-369-41-00 Public Utilities 69 Sewer Fees 412-0000-369-42-00 Public Utilities 70 Wastewater Adjustment Fees 412-0000-369-43-00 Public Utilities 71 Water Tower Rent Revenue 412-0000-369-46-00 Public Utilities 72 Customer Installation 412-0000-369-51-00 Public Utilities 73 Wastewater Impact Fees - Admin. Fee 412-0000-369-86-00 Public Utilities 74 Rent Revenue - Electric 480-0000-369-46-00 Finance 76 Miscellaneous Service Revenue 480-0000-369-81-00 Public Utilities 77 Electric New Service Fee 480-0000-369-91-00 Planning & Inspections 78 Highway Safety Grant 710-0000-331-44-00 Police 82 Grant Revenue - EIDE 710-0000-331-60-00 Police 83 Grant Revenue - SALLE 710-0000-331-72-00 Police 84 Grant Revenue - SLEAF Law Enforcement 710-0000-331-84-00 Police 85 State Library Standards Allocation 711-0000-331-09-00 Library 86 Federal Grant for Kent County Reference Grant 711-0000-331-11-00 Library 87 Arts Council Grant 711-0000-331-14-00 Library 88 Grants Miscellaneous Revenue 711-0000-331-23-00 Library 89 Electric Sales to Customers 480-0000-369-xx-00 Pub. Utilites/Cust. Services Penalties - Late Payment Fees xxx-0000-319-04-00 Customer Services 90 Fund Interest Income xxx-0000-361-11-00 Finance 91 Reconnect Fees xxx-0000-369-82-00 Customer Services 92 Return Check Fees xxx-0000-369-83-00 Customer Services 93 104

INDEX ALPHABETICAL REVENUE TITLE ACCT. NUMBER ASSIGNED STAFF PAGE NO. 911 Fee Revenue 110-0000-351-28-00 Police 52 Architectural Review Certificate 110-0000-321-23-00 Planning & Inspections 22 Arts Council Grant 711-0000-331-14-00 Library 88 Asset Seizure Transfer 110-0000-351-26-00 Police 49 Bicycle Licenses 110-0000-351-24-00 Police 48 Board of Adjustment Application 110-0000-321-23-00 Planning & Inspections 23 Boat Licenses 110-0000-351-23-00 Customer Services 47 Building, Sign, and Fence Permits 110-0000-321-11-00 Planning & Inspections 14 Business Licenses 110-0000-321-01-00 Planning & Inspections 9 Certificate of Occupancy 110-0000-321-12-00 Planning & Inspections 15 Chancery Court Fees 110-0000-341-01-00 Finance 32 Computer Copying Fees 110-0000-347-08-00 Library 38 Conditional Use Application 110-0000-321-23-00 Planning & Inspections 24 Court of Common Pleas Fines 110-0000-351-11-00 Police 39 Customer Installation 412-0000-369-51-00 Public Utilities 73 Demolition Permits 110-0000-369-11-00 Planning & Inspections 55 DSWA Trash Fee Rebate 110-0000-369-39-00 Public Services 64 Electric New Service Fee 480-0000-369-91-00 Planning & Inspections 78 Electric Sales to Customers 480-0000-369-xx-00 Pub. Utilites/Cust. Services Farmland Roll Back 110-0000-311-03-00 Tax Assessor 6 Federal Grant for Kent County Reference Grant 711-0000-331-11-00 Library 87 Flags and Maps 110-0000-369-22-00 Customer Services 60 Franchise Fee 110-0000-369-12-00 Finance 56 Fund Interest Income xxx-0000-361-11-00 Finance 91 General Service Billing 110-0000-369-23-00 Customer Services 61 Grant Revenue - EIDE 710-0000-331-60-00 Police 83 Grant Revenue - SALLE 710-0000-331-72-00 Police 84 Grant Revenue - SLEAF Law Enforcement 710-0000-331-84-00 Police 85 Grants Miscellaneous Revenue 711-0000-331-23-00 Library 89 Grass Cutting 110-0000-369-13-00 Planning & Inspections 57 Heating & Air Conditioning Permits 110-0000-321-17-00 Planning & Inspections 18 Highway Safety Grant 710-0000-331-44-00 Police 82 Internet Service 110-0000-369-37-00 Information Technology 63 J.P. Court Fines 110-0000-351-12-00 Police 40 Kent County Book Reimbursement 110-0000-347-06-00 Library 37 Library Copying Fees 110-0000-347-01-00 Library 33 Library Fines Received 110-0000-347-02-00 Library 34 Library Gifts Received 110-0000-347-03-00 Library 35 Lodging House Permit 110-0000-321-13-00 Planning & Inspections 16 Misc. Library Revenue - Rental Room 110-0000-347-05-00 Library 36 Miscellaneous Fees 110-0000-321-23-00 Planning & Inspections 25 Miscellaneous Service Revenue 480-0000-369-81-00 Public Utilities 77 Mobile Home Licenses 110-0000-321-02-00 Planning & Inspections 13 Municipal Street Aid 210-0000-331-02-00 Public Services 66 Payment in Lieu of Taxes 110-0000-311-02-00 Tax Assessor 5 Penalties - Late Payment Fees xxx-0000-319-04-00 Customer Services 90 Penalties - Taxes 110-0000-319-01-00 Tax Assessor 8 Penalties - Water/Sewer 412-0000-319-02-00 Customer Services 67 Planned Neighborhood Design Application 110-0000-321-23-00 Planning & Inspections 26 Plumbing Permits 110-0000-321-17-00 Planning & Inspections 19 105

INDEX ALPHABETICAL REVENUE TITLE ACCT. NUMBER ASSIGNED STAFF Realty Transfer Taxes 110-0000-311-06-00 Tax Assessor 7 Reconnect Fees xxx-0000-369-82-00 Customer Services 92 Recreation Revenue 110-0000-369-17-00 Parks & Recreation 59 Red Light Photo Enforcement 110-0000-351-26-00 Police 50 Rent Revenue 110-0000-369-46-00 Finance 65 Rent Revenue - Electric 480-0000-369-46-00 Finance 76 Rental Dwelling Permits 110-0000-321-22-00 Planning & Inspections 21 Return Check Fees xxx-0000-369-83-00 Customer Services 93 Rezoning and Text Amendments 110-0000-321-23-00 Planning & Inspections 27 Sewer Fees 412-0000-369-42-00 Public Utilities 70 Site Plan Application 110-0000-321-23-00 Planning & Inspections 28 Sprinkler Permits 110-0000-321-21-00 Planning & Inspections 20 State Library Standards Allocation 711-0000-331-09-00 Library 86 Subdivision Plan Appl./Minor Lot Line Adj. Plans 110-0000-321-23-00 Planning & Inspections 29 Taxi Licenses 110-0000-351-22-00 Police 46 Traditional Neighborhood Design Zone Appl. 110-0000-321-23-00 Planning & Inspections 30 Transfer from Electric Fund to General Fund 110-0000-362-01-00 Customer Services 53 Transfer from Water/WW Fund to General Fund 110-0000-362-03-00 Customer Services 54 Trash Fee 110-0000-369-36-00 Public Services 62 Wastewater Adjustment Fees 412-0000-369-43-00 Public Utilities 71 Wastewater Impact Fees - Admin. Fee 412-0000-369-86-00 Public Utilities 74 Water Fees 412-0000-369-41-00 Public Utilities 69 Water Tower Rent Revenue 412-0000-369-46-00 Public Utilities 72 Water/Wastewater General Service Billing 412-0000-369-23-00 Public Utilities 68 106

INDEX BY ASSIGNED STAFF REVENUE TITLE ACCT. NUMBER ASSIGNED STAFF PAGE NO. Boat Licenses 110-0000-351-23-00 Customer Services 47 Transfer from Electric Fund to General Fund 110-0000-362-01-00 Customer Services 53 Transfer from Water/WW Fund to General Fund 110-0000-362-03-00 Customer Services 54 Flags and Maps 110-0000-369-22-00 Customer Services 60 General Service Billing 110-0000-369-23-00 Customer Services 61 Penalties - Water/Sewer 412-0000-319-02-00 Customer Services 67 Penalties - Late Payment Fees xxx-0000-319-04-00 Customer Services 90 Reconnect Fees xxx-0000-369-82-00 Customer Services 92 Return Check Fees xxx-0000-369-83-00 Customer Services 93 Chancery Court Fees 110-0000-341-01-00 Finance 32 Franchise Fee 110-0000-369-12-00 Finance 56 Rent Revenue 110-0000-369-46-00 Finance 65 Rent Revenue - Electric 480-0000-369-46-00 Finance 76 Fund Interest Income xxx-0000-361-11-00 Finance 91 Internet Service 110-0000-369-37-00 Information Technology 63 Library Copying Fees 110-0000-347-01-00 Library 33 Library Fines Received 110-0000-347-02-00 Library 34 Library Gifts Received 110-0000-347-03-00 Library 35 Misc. Library Revenue - Rental Room 110-0000-347-05-00 Library 36 Kent County Book Reimbursement 110-0000-347-06-00 Library 37 Computer Copying Fees 110-0000-347-08-00 Library 38 State Library Standards Allocation 711-0000-331-09-00 Library 86 Federal Grant for Kent County Reference Grant 711-0000-331-11-00 Library 87 Arts Council Grant 711-0000-331-14-00 Library 88 Grants Miscellaneous Revenue 711-0000-331-23-00 Library 89 Recreation Revenue 110-0000-369-17-00 Parks & Recreation 59 Business Licenses 110-0000-321-01-00 Planning & Inspections 9 Mobile Home Licenses 110-0000-321-02-00 Planning & Inspections 13 Building, Sign, and Fence Permits 110-0000-321-11-00 Planning & Inspections 14 Certificate of Occupancy 110-0000-321-12-00 Planning & Inspections 15 Lodging House Permit 110-0000-321-13-00 Planning & Inspections 16 Public Occupancy Permit 110-0000-321-15-00 Planning & Inspections 17 Heating & Air Conditioning Permits 110-0000-321-17-00 Planning & Inspections 18 Plumbing Permits 110-0000-321-17-00 Planning & Inspections 19 Sprinkler Permits 110-0000-321-21-00 Planning & Inspections 20 Rental Dwelling Permits 110-0000-321-22-00 Planning & Inspections 21 Architectural Review Certificate 110-0000-321-23-00 Planning & Inspections 22 Board of Adjustment Application 110-0000-321-23-00 Planning & Inspections 23 Conditional Use Application 110-0000-321-23-00 Planning & Inspections 24 Miscellaneous Fees 110-0000-321-23-00 Planning & Inspections 25 Planned Neighborhood Design Application 110-0000-321-23-00 Planning & Inspections 26 Rezoning and Text Amendments 110-0000-321-23-00 Planning & Inspections 27 Site Plan Application 110-0000-321-23-00 Planning & Inspections 28 Subdivision Plan Appl./Minor Lot Line Adj. Plans 110-0000-321-23-00 Planning & Inspections 29 Traditional Neighborhood Design Zone Appl. 110-0000-321-23-00 Planning & Inspections 30 Demolition Permits 110-0000-369-11-00 Planning & Inspections 55 Grass Cutting 110-0000-369-13-00 Planning & Inspections 57 Electric New Service Fee 480-0000-369-91-00 Planning & Inspections 78 Police Grants Revenue 110-0000-331-04-00 Police 31 Court of Common Pleas Fines 110-0000-351-11-00 Police 39 107

INDEX BY ASSIGNED STAFF REVENUE TITLE ACCT. NUMBER ASSIGNED STAFF Police O/T Service 110-0000-351-27-00 Police 51 911 Fee Revenue 110-0000-351-28-00 Police 52 Police Extra Duty 110-0000-369-16-00 Police 58 Highway Safety Grant 710-0000-331-44-00 Police 82 Grant Revenue - EIDE 710-0000-331-60-00 Police 83 Grant Revenue - SALLE 710-0000-331-72-00 Police 84 Grant Revenue - SLEAF Law Enforcement 710-0000-331-84-00 Police 85 Electric Sales to Customers 480-0000-369-xx-00 Pub. Utilites/Cust. Services Trash Fee 110-0000-369-36-00 Public Services 62 DSWA Trash Fee Rebate 110-0000-369-39-00 Public Services 64 Municipal Street Aid 210-0000-331-02-00 Public Services 66 Water/Wastewater General Service Billing 412-0000-369-23-00 Public Utilities 68 Water Fees 412-0000-369-41-00 Public Utilities 69 Sewer Fees 412-0000-369-42-00 Public Utilities 70 Wastewater Adjustment Fees 412-0000-369-43-00 Public Utilities 71 Water Tower Rent Revenue 412-0000-369-46-00 Public Utilities 72 Customer Installation 412-0000-369-51-00 Public Utilities 73 Wastewater Impact Fees - Admin. Fee 412-0000-369-86-00 Public Utilities 74 Miscellaneous Service Revenue 480-0000-369-81-00 Public Utilities 77 Property Taxes 110-0000-311-01-00 Tax Assessor 4 Payment in Lieu of Taxes 110-0000-311-02-00 Tax Assessor 5 Farmland Roll Back 110-0000-311-03-00 Tax Assessor 6 Realty Transfer Taxes 110-0000-311-06-00 Tax Assessor 7 Penalties - Taxes 110-0000-319-01-00 Tax Assessor 8 108