Brighton and Hove City Council has released its budget papers.
In it, the council sets out how it plans to save £22 million.
The report is "based on an assumed council tax threshold increase of 2%. However, the proposed increase in council tax is 4.75% which, if agreed, would require a referendum".
It states freezing council tax in 2011/12 and 2012/13 meant resources had been reduced by about £4.4m.
The budget sets out about 100-150 council posts being removed although some are expected to go through natural wastage.
Councillor Jason Kitcat, Leader of the Council, said: “As in previous years, we published budget proposals earlier than any previous administration. Over the last two months we’ve listened to the feedback from residents, unions, the community and voluntary sector, and others to improve the budget. 85% of residents have said they wanted to increase funding for Adult Social Care or at least maintain it at current levels.
“The council is in a more difficult financial position than ever, thanks to mounting coalition government cuts and rising demand for social care. Local services are £4m worse off than we would have been had Labour and the Tories not imposed a tax freeze in 2012.
“With both Labour and the Tories committed to cutting national funding for councils to zero by 2020, it’s crucial we as a city debate what we are willing to do to support our grandparents, parents and siblings who need care now and in the future”
Read the papers below: