Chapters in this title
Director of Finance
§ 3.04.010 — Office created [City of AI, ME]
The Director of Finance is appointed by the City Manager and serves as chief financial officer of the City of AI, responsible for budgeting, accounting, treasury, debt management, and financial reporting.
§ 3.04.020 — Annual budget [City of AI, ME]
The City Manager shall transmit a proposed budget to the Council not later than May 1 of each year for the fiscal year beginning July 1. The Council shall adopt the budget by June 25 after at least one public hearing.
Special Local Road Assistance Fund
§ 3.08.010 — Fund established [City of AI, ME]
A special fund is established for the receipt and expenditure of state Local Road Assistance distributed under 23 M.R.S. § 1803 by the Maine Department of Transportation, dedicated to street and bridge maintenance.
Capital Outlay Fund
§ 3.12.010 — Fund established [City of AI, ME]
A Capital Outlay Fund receives sale proceeds of city assets, dedicated capital revenue, and bond proceeds, and disburses for capital improvements identified in the adopted Capital Improvement Plan.
Centralized Purchasing
§ 3.16.010 — Authority [City of AI, ME]
The Director of Finance shall maintain a centralized purchasing function for goods, services, and construction, except as expressly delegated.
§ 3.16.020 — Thresholds [City of AI, ME]
Purchases up to $10,000 may be made by department directors on written quote. Purchases above $10,000 require three written quotes; purchases above $75,000 require formal competitive bid except as expressly excepted.
Bidding and Written Contracts
§ 3.20.010 — Public works bids [City of AI, ME]
Public works construction over $100,000 shall be procured by sealed competitive bid, with award to the lowest responsive responsible bidder.
§ 3.20.020 — Bid bonds [City of AI, ME]
Bidders on contracts over $100,000 shall post a bid bond of 5% of bid amount. The successful bidder shall furnish performance and payment bonds of 100% of contract value.
§ 3.20.030 — Prevailing wage [City of AI, ME]
Public works contracts over $50,000 are subject to Maine prevailing-wage requirements under 26 M.R.S. § 1306.
1% for Art (Public Construction)
§ 3.22.010 — Requirement [City of AI, ME]
1% of the cost of city capital projects with a budget exceeding $1,000,000 shall be set aside for commissioning, fabricating, and installing public art under the direction of Arts and Culture.
Transfer of City Tax Functions
§ 3.28.010 — Property tax assessment and collection [City of AI, ME]
Property tax assessment is performed by the City Assessor under 36 M.R.S. § 504. Property tax collection is performed by the City Tax Collector.
Tax Districts
§ 3.32.010 — Tax increment financing districts [City of AI, ME]
TIF districts may be designated by the Council under 30-A M.R.S. § 5223, after a public hearing and findings on blight, employment, or affordable housing benefit.
Real Estate Transfer Tax
§ 3.36.010 — Imposition [City of AI, ME]
Maine state real estate transfer tax is administered under 36 M.R.S. § 4641; the city receives the statutorily allocated share.
Sales and Use Tax
§ 3.40.010 — Local share [City of AI, ME]
The City of AI receives the city's statutory share of the Maine sales and use tax revenue sharing program under 30-A M.R.S. § 5681.
Transient Occupancy Tax (Lodging)
§ 3.44.010 — Imposition [City of AI, ME]
A tax of 1.5% is imposed on the rent for any transient lodging within the City of AI, in addition to state lodging tax. Revenues are dedicated as follows: 50% Arts and Culture, 30% Resilience and Sustainability projects, 20% Visitor Services.
§ 3.44.020 — Definitions [City of AI, ME]
"Transient" means an occupancy of less than 30 consecutive days. "Lodging" includes hotels, motels, inns, B&Bs, short-term residential rentals, and campgrounds.
§ 3.44.030 — Collection and remittance [City of AI, ME]
Operators collect the tax from guests and remit monthly to the Director of Finance.
Transactions and Use Tax (Short-Term Rentals)
§ 3.48.010 — Imposition [City of AI, ME]
Short-term residential rental platforms operating in the City of AI shall collect and remit the transient occupancy tax under § 3.44, and shall register annually with Permit Central.