Interim finance director Amanda Long presented final 2025 budget amendments during the Dec. 2 work session, explaining several revenue variances and recommended line adjustments.

Long said the city received $1,800,000 in insurance premium tax receipts and that 42.8% of that amount is owed to Douglas County for fire service, meaning the city must adjust both revenue and expense lines (an approximate $111,000 amendment) to reflect the distribution. She also reported hotel‑motel tax and customer‑service (card) fees exceeded budget expectations and proposed offsetting adjustments within finance salary and related lines.

Long explained the city processed a large volume of utility credit‑card transactions and that charging transaction fees for utilities could increase costs; because the city’s overall merchant rate was comparatively low, staff recommended not charging customers a convenience fee for utility payments.

On specific overages, Long said custody‑of‑prisoners expense lines required a small transfer from the police budget and that water purchases exceeded estimates but were covered by higher water revenues.

City manager staff (Miss Holmes) briefed the council on a Norfolk Southern land‑lease renewal covering downtown property. Holmes said Norfolk Southern initially proposed $20,000 but staff negotiated the annual base down to $15,000. The agreement is between the city, the Villa Rica Downtown Development Authority and Norfolk Southern; staff will finalize the paperwork and return it for council approval.

Council placed the budget amendments and the lease on the consent agenda for Tuesday’s meeting.