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The City Council has given its final approval to a $31.5 million 1991-92 budget that calls for no increases in taxes, rates, fees or licenses.

City Manager Tom Hardy said the budget calls for no decreases in services."The quality of life our citizens enjoy should be preserved by the implementation of the activities funded by this budget."

Voting against the budget was Councilwoman Renee Coon, who opposed the across-the-board, 3 percent pay raise for city employees. She also opposed funding a reservoir east of Bountiful Boulevard near 1800 South, an area she voted against being annexed into the city.

The new budget is $3.6 million less than last year's because one major capital project - the Pineview hydroelectric facility - has been completed, and another project - the new city maintenance building - is almost finished.

Bountiful's certified tax rate was set at .001621, meaning the owner of an $80,000 home will pay about $85 in taxes to the city next year.

Calling for no decreases in any services, the budget provides for an additional police officer to be hired immediately and an additional dispatcher to be hired Jan. 1.

Even with the new hirings, the city's full-time employees number 170, 40 fewer than in 1980, Hardy said.

Major expenditures planned for the coming fiscal year include:

- $600,000 to expand and upgrade the Power Department's central substation.

- $550,000 to replace the Fire Department's 26-year aerial ladder truck.

- $400,000 to begin a hyroelectric project at East Canyon dam.

- $475,000 to reconstruct 1500 South between Main and Orchard Drive and to reconstruct 400 East between 200 and 500 South.

Deleted from the proposed 1991-92 budget was $317,000 that was earmarked for a new garbage truck and about 420 containers to implement a city-run commercial refuse collection program. (Please see accompanying story.)