Blaine Municipal Code

Title 3
REVENUE AND FINANCE

Chapters:

3.02 Repealed

3.03 Payment of Claims against the City

3.04 Claims for Damages against City

3.06 Local Improvement Foreclosure/Segregation

3.07 Foreclosures of Delinquent Assessments

3.08 Admissions Tax

3.10 Gambling Tax

3.11 Gasoline Tax

3.12 Leasehold Excise Tax

3.14 Real Estate Excise Tax

3.15 Additional Real Estate Excise Tax

3.16 Sales or Use Tax

3.18 Additional Sales or Use Tax

3.19 Utility Occupation Tax

3.20 Repealed

3.22 Transient Lodging Excise Tax

3.24 Investment of City Funds

3.26 Advance Travel Fund

3.28 Repealed

3.30 Repealed

3.32 Cumulative Reserve for Current Expense

3.34 Cumulative Reserve for Light Department

3.36 Repealed

3.38 Repealed

3.40 Cumulative Reserve for Streets

3.42 Repealed

3.44 Repealed

3.45 Equipment Reserve Fund

3.46 Local Improvement Guaranty Fund

3.48 Municipal Airport Fund [Effective Until Official Closure of
Blaine Municipal Airport]

3.50 Repealed

3.52 Municipal Electric Fund

3.54 Municipal Park Fund

3.56 Repealed

3.58 Municipal Water Fund

3.60 Repealed

3.62 Repealed

3.64 Repealed

3.66 Repealed

3.68 Water Capital Improvement Fund (Semiahmoo) #412

3.69 Recovery of Collection Service Charges

3.80 Developer Impact Fees

Chapter 3.02
WARRANTS

(Repealed by Ord. 2383)

Chapter 3.03
PAYMENT OF CLAIMS
AGAINST THE CITY

Sections:

3.03.010 Preparation of list of claims, demands and vouchers for council approval.

3.03.020 Payment of claims, demands and vouchers.

3.03.030 Claims for reimbursement for expenses of officers and employees.

3.03.040 Claims for damages to persons or property.

3.03.010 Preparation of list of claims, demands and vouchers for council approval.

The city finance director, or designee, shall prepare a list of all claims, demands and vouchers presented to the city for payment and shall present the same to the city council for approval. These claims shall be certified by each department director that the materials have been furnished, services rendered or labor performed as described and the claim, demand or voucher is a just, true and unpaid obligation against the city. (Ord. 2688 § 1, 2007)

3.03.020 Payment of claims, demands and vouchers.

A. Claims, demands or vouchers may be paid prior to city council approval if the following conditions are met:

1. The city manager, the finance director, and any designee authorized to sign the city checks shall each furnish an official bond for the faithful discharge of his or her duties in an amount determined by the city council, but not less than $50,000. A blanket fidelity bond applicable to such officials and employees in addition to others and in an amount not less than $50,000 shall be sufficient to meet this requirement;

2. The city council has adopted contracting, hiring, purchasing and disbursing policies that implement effective internal control;

3. The city council shall review all documentation supporting any claim, demand or voucher paid and for approval of all checks issued in payment of any claim, demand or voucher at its next regularly scheduled public meeting; and

4. If, upon review, the city council disapproves a claim, demand or voucher, the finance director shall cause the disapproved claim, demand or voucher to be recognized as a receivable of the city and shall direct city administration to pursue collection diligently until the amounts disapproved are collected or until the city council is satisfied and approves the claim, demand or voucher.

B. Notwithstanding the fact that all of the above conditions are met, the city council may stipulate that certain kinds or amounts of claims, demands or vouchers shall not be paid before the city council has reviewed the supporting documentation and approved the issue of checks in payment of those claims, demands or vouchers. (Ord. 2688 § 1, 2007)

3.03.030 Claims for reimbursement for expenses of officers and employees.

Claims for reimbursement of any expenditures by officers or employees of the city for transportation, lodging, meals or any other purpose shall be pursuant to city administrative policy. (Ord. 2688 § 1, 2007)

3.03.040 Claims for damages to persons or property.

Claims or demands for damages to persons or property shall be presented to the city in accordance with the provisions of Chapter 35A.31 RCW. (Ord. 2688 § 1, 2007)

Chapter 3.04
CLAIMS FOR DAMAGES AGAINST CITY*

Sections:

3.04.010 Presentation.

3.04.020 Contents of claims.

3.04.030 Finance committee referral and report.

3.04.040 Action barred until 60 days after presentation.

* Prior history: Ord. 323; prior code Chapter 1-17.

3.04.010 Presentation.

A. All claims for damages in excess of $15,000 against the city must be presented to the city council and filed with the city clerk. If the claimant is incapacitated from verifying and filing his claim for damages, or the claimant is a minor, then the claim may be verified and presented on behalf of the claimant by any relative or attorney or agent representing the injured person.

B. The city manager is authorized to initially review, accept, reject, modify, or settle claims in the amount of $15,000 or less. However, the city manager shall timely notify the city council of all settled claims. Claims that are rejected will be presented to the city council pursuant to this section. (Ord. 2261 § 1, 1996; Ord. 1652 § 1, 1982)

3.04.020 Contents of claims.

All claims for damages must accurately locate and describe the defect that caused the injury, reasonably describe the injury and state the time when it occurred, give the residence for the six months last past of the claimant, contain the item of damages claimed and be sworn to by the claimant or a relative, attorney or agent of the claimant. (Ord. 1652 § 3, 1982)

3.04.030 Finance committee referral and report.

No ordinance or resolution shall be passed allowing a claim in excess of $15,000 or any part thereof, or appropriating any money or other property to pay or satisfy the same or any part thereof, until the claim has first been referred to the finance committee, nor until such committee has made its report to the council thereon pursuant to such reference. (Ord. 2261 § 2, 1996; Ord. 1652 § 2, 1982)

3.04.040 Action barred until 60 days after presentation.

No action shall be maintained against the city for any claim for damages until the same has been presented to the council and 60 days have elapsed after such presentation. (Ord. 1652 § 4, 1982)

Chapter 3.06
LOCAL IMPROVEMENT FORECLOSURE/SEGREGATION

Sections:

3.06.010 Local improvements – Authority, initiation of proceeding.

3.06.020 Segregation.

3.06.010 Local improvements – Authority, initiation of proceeding.

The city adopts the provisions of the Revised Code of Washington as they apply and govern municipal local improvements. Those provisions shall include, but shall not be limited to, those found in Chapters 35.43 through 35.56 RCW. (Ord. 2358 § 2, 1998)

3.06.020 Segregation.

Segregation of assessments as provided herein shall be allowed pursuant to RCW 35.44.010, as adopted and amended; provided, however, that prior to segregation the assessment arrearages shall be brought current, including delinquent payments and interest. (Ord. 2358 § 2, 1998)

Chapter 3.07
FORECLOSURES OF
DELINQUENT ASSESSMENTS

Sections:

3.07.010 Authorized.

3.07.020 Time and notice for commencing proceedings.

3.07.030 Amount due.

3.07.040 Foreclosure of entire assessment.

3.07.050 Costs and charges.

3.07.060 Right of redemption.

3.07.010 Authorized.

Pursuant to RCW 35.50.030, whenever on the first day of January in any year, two installments of any local improvement assessment are delinquent, or if the final installment thereof has been delinquent for more than one year, the city shall proceed with the foreclosure of the entire assessment by proceedings brought in the superior court of Whatcom County, state of Washington. (Ord. 2187 § 1, 1995)

3.07.020 Time and notice for commencing proceedings.

The proceedings shall be commenced on or before November 1st of the year in which the city finance director/designee has notified, by certified mail, the persons whose names appear on the assessment roll as owners of the property charged with the delinquent assessments or installments. Notice shall be sent to the address last known to the city finance director/designee. Notice shall be sent 30 days prior to the commencement of proceedings. If the person whose name appears on the tax rolls of the county assessor as owner of the property, or the address shown for the owner differs from that appearing on the city assessment roll, then the city finance director/designee shall also mail a copy of the notice to that person or that address. (Ord. 2281 § 1, 1996; Ord. 2187 § 2, 1995)

3.07.030 Amount due.

The notice shall state the amount due upon each separate lot, tract, or parcel of land and the date after which the proceedings shall be commenced. The city treasurer/designee shall file with the clerk of the superior court at the time of commencement of the foreclosure proceeding the affidavit of the person who mailed the notices. This affidavit shall be conclusive proof of compliance with the requirements of this section. (Ord. 2187 § 3, 1995)

3.07.040 Foreclosure of entire assessment.

A. If all delinquent installments together with interest, penalty, and costs are paid at any time before entry of judgment in foreclosure, the time for payment on the remainder of the assessments shall be the same as if there had been no delinquency or foreclosure.

B. If delinquent installments, together with interest, penalty, costs and charges are paid at any time before the sale, the lot, tract, or parcel shall be dismissed from the action. (Ord. 2187 § 4, 1995)

3.07.050 Costs and charges.

The owner of the lot, tract, or parcel connected with the delinquent installments will be responsible for all costs and charges associated with the foreclosure procedure. (Ord. 2187 § 5, 1995)

3.07.060 Right of redemption.

In foreclosing local improvement assessments, all sales shall be subject to the right of redemption within two years from the date of sale. (Ord. 2187 § 6, 1995)

Chapter 3.08
ADMISSIONS TAX

Sections:

3.08.010 Definitions.

3.08.020 Amount, levy and exemptions generally.

3.08.030 Cabaret and private club admission charges.

3.08.040 Sports facilities admission charges.

3.08.050 Resort or picnic-ground admission charges.

3.08.060 Posting notice of tax.

3.08.070 Responsibility for collection and remittance.

3.08.080 Collection and remittance.

3.08.090 Return forms.

3.08.100 Interest and penalty on late remittance.

3.08.110 Immediate payment at discretion of treasurer.

3.08.120 Record of admissions.

3.08.130 Certificate of registration.

3.08.140 Ultimate responsibility of owner, lessee or custodian of place amusement conducted.

3.08.150 Rules and regulations.

3.08.160 Collection by civil action.

3.08.170 Confidentiality.

3.08.180 Violation – Principals designated.

3.08.190 Violation – Misdemeanor.

3.08.010 Definitions.

For the purpose of this chapter, certain words and terms shall have the following meanings:

A. “Admissions charge” means, in addition to its usual and ordinary meaning:

1. A charge made for season tickets or subscriptions;

2. A cover charge or a charge made for use of seats or tables, reserved or otherwise, and similar accommodations;

3. A charge made for rental or use of equipment or facilities for purposes of recreation or amusement and, where the rental of equipment or facilities is necessary to the enjoyment of the privilege for which general admission is charged, the combined charge shall be considered as the admission charge;

4. A charge made for admission to any theater, cabaret, tavern, dancehall, amphitheater, private club, auditorium, observation tower, stadium, athletic pavilion or field, baseball or athletic park or any similar place, and includes equipment to which persons are admitted for purposes of recreation such as merry-go-rounds, ferris wheels, dodge ’ems, roller coasters, go-carts and other rides, whether such rides are restricted to tracks or not;

5. A charge made for automobile parking where the amount of the charge is determined according to the number of passengers in an automobile;

6. A sum of money referred to as “a donation” which must be paid before entrance is allowed.

B. “Treasurer” means the city treasurer. (Ord. 1641 § 1, 1982; Ord. 1548 § 1, 1979)

3.08.020 Amount, levy and exemptions generally.

A. There is levied and imposed a tax upon every person, without; regard to age, who pays an admission charge as defined in BMC 3.08.010; provided, that as contemplated by RCW 35.21.280, such tax shall not apply to any person paying an admission charge (1) to any activity or any elementary or secondary school, or any nonprofit organization, or (2) which is in the amount of $0.01 on each $0.20 or fraction thereof. The tax imposed in this section shall be in the amount of $0.01 on each $0.20 or fraction thereof on each admission charge or charge for season or series tickets; any fraction of tax of one-half cent or more shall result in a tax of the next highest full cent.

B. If no fixed admission charge or cover charge is imposed, but the prices charged for refreshments, service or merchandise are higher during the time entertainment or dancing is provided than at other times, or if the prices charged are substantially higher than are charged by other places furnishing the same class of food or services but which do not furnish entertainment or dancing, an admission charge shall be deemed included in the price paid for refreshments, service or merchandise, the amount of such increase in price shall be subject to the admission tax. (Ord. 1641 § 2, 1982; Ord. 1548 § 2, 1979)

3.08.030 Cabaret and private club admission charges.

The admission charge to any cabaret, private club conducting cabaret activities, or any similar place of entertainment is deemed to be the total amount charged as an admission charge, a cover charge and/or a charge made for the use of seats and tables, reserved or otherwise, and other similar accommodations. (Ord. 1641 § 3, 1982; Ord. 1548 § 3, 1979)

3.08.040 Sports facilities admission charges.

Where more than $1.00 is required to be paid to gain entrance to any building, enclosure or area in which there is a swimming pool, skating rink, golf driving range, miniature golf course, short nine or municipal golf course, or to gain entrance to such pool, rink or course itself, or for the use of the facilities thereof, the amount so paid or any rental paid by the person paying for such entry for use of equipment and facilities supplied him and appropriate to the enjoyment of the privileges for which the admission is charged, or the aggregate thereof, shall be deemed the admission charge. (Ord. 1641 § 4, 1982; Ord. 1573 § 1, 1980; Ord. 1548 § 4, 1979)

3.08.050 Resort or picnic-ground admission charges.

A. Any person paying more than $1.00 to gain admission to any resort or picnic grounds is subject to a tax of $0.01 on each $0.20 or fraction thereof on such admission charge even though such amount includes a charge for use of equipment and facilities such as tables, stoves and bathhouses. If a lesser amount is charged to persons who do not use such equipment and facilities than those who do use such equipment and facilities, the lesser charge is deemed the admission charge. Where a separate charge is made for the use of equipment and facilities, such charge is not subject to the tax levied in this chapter unless it constitutes or is part of an admission charge.

B. Whenever an organization or club acquires the sole right to use a resort or picnic grounds, solely for the enjoyment of its members or employees and their friends, the amount paid for such right is an amount paid for an admission charge and subject to the tax levied in this chapter; provided, that if the organization or club in turn charges its members or employees all or part of the amount so paid, such charge does not constitute an admission charge subject to the tax levied in this chapter.

C. Amounts paid for the privilege of parking cars in a resort or picnic grounds do not constitute an admission charge unless the amount of such charge is determined by the number of passengers in the automobile or the same charge is made to all persons who enter the resort or grounds whether on foot or other means of transportation. If a charge is made for each passenger in an automobile, in addition to a charge for parking facilities, the amount paid for the passengers is an admission charge and subject to the tax levied in this chapter.

D. The tax herein levied shall be paid by the person paying the admission charge and shall be collected and remitted by the person to whom the same is paid in the manner provided in BMC 3.08.070 through 3.08.120. (Ord. 1641 § 5, 1982; Ord. 1573 § 2, 1980; Ord. 1548 § 5, 1979)

3.08.060 Posting notice of tax.

Whenever a charge is made for admission to any place, a sign shall be posted in a conspicuous place on the entrance or ticket office stating that a city admission tax of $0.01 on each $0.20 or fraction thereof is included in the admission charge. (Ord. 1641 § 6, 1982; Ord. 1548 § 6, 1979)

3.08.070 Responsibility for collection and remittance.

Any person, including any municipal or quasi-municipal corporation, who receives any payment for any admission charge on which a tax is levied under this chapter, shall collect the amount of the tax from the person making the admission payment and shall remit the same to the treasurer as herein provided. The tax required to be collected under this chapter shall be deemed held in trust by the person required to collect it until remitted to the treasurer as provided in this chapter. Any person required to collect the tax imposed under this chapter who fails to collect it, or who collects it but fails to remit it to the treasurer in the manner prescribed by this chapter, is liable to the city for the amount of such tax and, unless the remittance is made as required in this chapter, is guilty of a violation of this chapter whether such failure is the result of his or its own acts or conditions beyond his or its control. (Ord. 1641 § 7, 1982; Ord. 1548 § 7, 1979)

3.08.080 Collection and remittance.

The tax imposed under this chapter shall be collected from the person paying the admission charge at the time the admission charge is paid and such taxes shall be remitted by the person collecting the tax to the treasurer in monthly remittances on or before the fifteenth day of the month succeeding the end of the monthly period in which the tax is collected or received and accompanied by such reports as the treasurer requires; provided, that the treasurer may, for good cause shown, extend the time for making and filing the return and remittance of the tax due and/or waive the penalty for good cause shown. Payment or remittance of the tax collected may be made by check unless payment or remittance is otherwise required by the treasurer, but payment by check shall not relieve the one collecting the tax from liability for payment and remittance of the tax to the treasurer unless the check is in the full and correct amount and until the check is honored. (Ord. 1641 § 7, 1982; Ord. 1548 § 7, 1979).

3.08.090 Return forms.

Any person receiving any payment for admissions shall make out a return upon such forms and setting forth such information as the treasurer may require, showing the amount of the tax upon admissions for which he is liable for the preceding monthly period, and shall sign and transmit the return to the treasurer with a remittance for the amount; provided, that the treasurer may in his discretion require verified annual returns from any person receiving admission payments setting forth such additional information as he may deem necessary to determine correctly the amount of tax collected and payable. (Ord. 1641 § 7, 1982; Ord. 1548 § 7, 1979).

3.08.100 Interest and penalty on late remittance.

If the return provided for in this chapter is not made and the tax is not collected and paid within 15 days after the end of the month in which the tax was collected, the treasurer shall add a penalty on unpaid tax computed at five percent per month up to a maximum of 25 percent and, in addition, on any tax and/or penalty unpaid, there shall accrue interest at the rate of 20 percent per year which shall be added to the amount of the tax due, and remitted in the same manner. (Ord. 1641 § 7, 1982; Ord. 1548 § 7, 1979).

3.08.110 Immediate payment at discretion of treasurer.

Whenever any theater, circus, show or exhibition, entertainment or amusement makes an admission charge which is subject to the tax levied in this chapter, and the same is of a temporary or transitory nature or there exists a reasonable question of financial responsibility, of which the treasurer shall be the judge, the treasurer may require the report and remittance of the admission tax immediately upon collection of the tax, at the conclusion of the performance or exhibition, or at the conclusion of the series of performances or exhibitions, or at such other times as the treasurer determines. Failure to comply with any requirement of the treasurer as to report or remittance of the tax as required is a violation of this chapter. (Ord. 1641 § 7, 1982; Ord. 1548 § 7, 1979)

3.08.120 Record of admissions.

Every person liable for the collection and payment of the tax imposed by this chapter shall keep a record of admission by use of sequentially numbered tickets, and shall keep and preserve for a period of five years all unused tickets, ticket manifests, books and all other records from which can be determined the amount of admission tax which he was liable to remit under the provisions of this chapter, and all such tickets, books and records shall be open for examination and audit at all reasonable times by the treasurer or his duly authorized agent. Written permission may be granted by the treasurer to destroy unused tickets prior to the expiration of the five-year period. (Ord. 1641 § 7, 1982; Ord. 1548 § 7, 1979)

3.08.130 Certificate of registration.

Any person conducting or operating any place for entrance to which an admission charge is made shall, on a form prescribed by the treasurer, make application to and procure from the city a certificate of registration, the fee for which shall be $10.00, which certificate shall continue to be valid until December 31st of the year in which it is issued. Such certificate of registration, or duplicate original copies thereof to be issued by the treasurer without additional charge, shall be posted in a conspicuous place in each ticket or box office where tickets of admission are sold. (Ord. 1641 § 8, 1982; Ord. 1573 § 3, 1980; Ord. 1548 § 8, 1979).

3.08.140 Ultimate responsibility of owner, lessee or custodian of place amusement conducted.

Whenever the applicant for a certificate of registration, obtained for the purpose of operating or conducting a temporary or transitory amusement, entertainment or exhibition, is not the owner, lessee or custodian of the buildings, lots or place where the amusement is to be conducted, the tax imposed by this chapter shall be reported and remitted as provided in BMC 3.08.070 through 3.08.120 by the person who is the owner, lessee or custodian, if not paid by the person conducting the amusement, entertainment or exhibition. The applicant for a certificate of registration in any case shall furnish the treasurer, with the application, the name and address of the owner, lessee or custodian of the premises upon which the amusement is to be conducted, and such owner, lessee or custodian shall be notified by the notified by the treasurer of the issuance of such certificate and of his joint liability for collection and remittance of such tax. (Ord. 1641 § 9, 1982; Ord. 1548 § 9, 1979)

3.08.150 Rules and regulations.

The treasurer shall have power to adopt rules and regulations not inconsistent with the terms of this chapter for carrying out and enforcing the payment, collection and remittance of the tax levied in this chapter, and a copy of the rules and regulations shall be on file and available for public examination in the treasurer’s office. Failure of refusal to comply with any such rules and regulations is a violation of this chapter. (Ord. 1641 § 10, 1982; Ord. 1548 § 10, 1979)

3.08.160 Collection by civil action.

Any license fee or tax due and unpaid and delinquent under this chapter and all penalties thereon may be collected by civil action, which remedies shall be in addition to any and all other existing remedies. (Ord. 1641 § 12, 1982; Ord. 1548 § 12, 1979)

3.08.170 Confidentiality.

The applications and returns made to the treasurer pursuant to this chapter shall not be made public, nor shall they be subject to the inspection of anyone except the city manager, city attorney, city treasurer or authorized agent, and members of the city council. It is unlawful for any person to make public or to inform another person as to the contents, or any information contained in, or to permit inspection of, any application or return, except as authorized in this section. (Ord. 1641 § 14, 1982; Ord. 1548 § 14, 1979)

3.08.180 Violation – Principals designated.

Any person who directly or indirectly performs or omits to perform any act in violation of this chapter, or aids or abets the same, whether present or absent, and every person who directly or indirectly counsels, encourages, hires, commands, induces or otherwise procures another to commit such violation is a principal under the terms of this chapter and may be proceeded against as such. (Ord. 1641 § 13, 1982; Ord. 1548 § 13, 1979)

3.08.190 Violation – Misdemeanor.

Each violation or failure to comply with the provisions of this chapter constitutes a separate offense and is a misdemeanor. (Ord. 1641 § 11, 1982; Ord. 1548 § 11, 1979)

Chapter 3.10
GAMBLING TAX*

Sections:

3.10.010 State definitions adopted.

3.10.020 Bingo, raffle, punchcard and pull tab tax levied.

3.10.030 Charitable or nonprofit organizations exempted.

3.10.040 Administration and collection – Return forms and quarterly reports to state.

3.10.050 Rules and regulations.

3.10.060 Quarterly computation and payment.

3.10.070 Forms of payment.

3.10.080 Penalty and interest on late remittance – Nonpayment violation.

3.10.090 Notice of taxable activity required.

3.10.100 Books and records.

3.10.110 Additional nature of tax.

3.10.120 Debt status of unpaid tax.

3.10.125 Violations, penalty.

3.10.130 Use of revenues.

* Prior history: Ord. 1589.

3.10.010 State definitions adopted.

Definitions contained in Chapter 9.46 RCW, as they exist as of the adoption of the ordinance codified in this chapter or are augmented by the rules and regulations promulgated by the Washington State Gambling Commission, WAC Title 230, are adopted by reference. (Ord. 1677 § 1, 1983; Ord. 1656 § 1, 1982; Ord. 1597 § 1, 1981)

3.10.020 Bingo, raffle, punchcard and pull tab tax levied.

In accordance with the provisions of Chapter 9.46 RCW, there is levied upon all persons, associations and organizations conducting or operating within this jurisdiction any of the activities listed below a tax in the following amounts to be paid to the city:

A. Bingo and/or raffles: There shall be a tax imposed on bingo games and/or raffles in the amount of the gross receipts therefrom less the amount of money paid as cash, and paid for merchandise actually awarded as prizes during the taxable period, multiplied by the rate of two percent.

B. Punchboards and pull tabs, chances on which shall only be sold to adults: There shall be a tax imposed on the gross receipts of the sale of punchboards or pull tabs as follows:

1. For all sales occurring in 1998, 0.5 percent;

2. 1999 and thereafter, the tax shall be eliminated.

C. On any cardroom operated as a commercial stimulant, a tax of $200.00 per year shall be assessed.

D. Personal Guarantee. Prior to the issuance of a business license to any business entity of any form whatsoever, the business entity shall guarantee the payment of all local taxes, both in the name of the business entity and personally, in the name of the principal parties who either own and/or run the business. A license shall not be issued until the guarantees are received. If the business is transferred, the business owner shall be responsible for informing the transferee of the requirement of this section. If the transferee fails to sign and/or fails to execute a personal guarantee, then the transferor shall continue to be personally liable for the tax. (Ord. 2352 § 1, 1998; Ord. 2269 § 1, 1996; Ord. 2243 § 1, 1996; Ord. 1677 § 2, 1983; Ord. 1597 § 2, 1981)

3.10.030 Charitable or nonprofit organizations exempted.

No tax shall be imposed under this chapter on bingo, raffles or amusement games when such activities or any combination thereof are conducted by any bona fide charitable or nonprofit organization as defined in RCW 9.46.020(3), which organization has no paid operating or management personnel, and has gross income from bingo, raffles or amusement games, or any combination thereof, not exceeding $5,000 per year, less the amount paid as prizes. (Ord. 1597 § 3, 1981)

3.10.040 Administration and collection – Return forms and quarterly reports to state.

The administration and collection of the tax imposed by this chapter shall be by the treasurer of the city pursuant to the terms of this chapter and such rules and regulations as may be adopted by the Washington State Gambling Commission.

A. Remittance of the amount due shall be accompanied by a completed return form prescribed and provided by the city treasurer. The taxpayer shall be required to swear and affirm that the information given in the return is true, accurate and complete.

B. In addition to the return form, a copy of the taxpayer’s quarterly report to the Washington State Gambling Commission required by Chapter 230-08 WAC for the period in which the tax accrued shall accompany remittance of the tax amount due. (Ord. 1597 § 4, 1981)

3.10.050 Rules and regulations.

The city may adopt from time to time such rules and regulations as may be reasonably necessary to enable the collection of the tax imposed in this chapter. (Ord. 1597 § 4, 1981)

3.10.060 Quarterly computation and payment.

Each of the various taxes imposed by this chapter shall be computed on the basis of activity during each calendar quarter year, and shall be due and payable in quarterly installments. Remittance therefor, together with return forms, shall be made to the treasurer of the city on or before the last day of the month next succeeding the quarterly period in which the tax accrued; that is, on January 31st, April 30th, July 31st and October 31st of each year; provided, that the following exceptions to this payment schedule shall be allowed or required:

Whenever any person, association or organization taxable under this chapter, conducting or operating a taxable activity on a regular basis, discontinues operation of that of that taxable activity for a period of more than four consecutive weeks, or quits business, sells out or otherwise disposes of its business, or terminates the business, any tax due under this chapter shall become due and payable, and such taxpayer shall, within 10 days thereafter, make a return and pay the tax due. (Ord. 1597 § 5, 1981)

3.10.070 Forms of payment.

Taxes payable under this chapter shall be remitted to the treasurer of the city, on or before the time required, by bank draft, certified check, cashier’s check, personal check, money order or cash. If payment is made by draft or check, the tax shall not be deemed paid until the draft or check is honored in the usual course of business; nor shall acceptance of any sum by the city treasurer be an acquittance or discharge of the tax unless the amount paid is the full amount due. (Ord. 1597 § 6, 1981)

3.10.080 Penalty and interest on late remittance – Nonpayment violation.

A. If full payment of any tax of fee due under this chapter is not received by the city finance department on or before the date due, there shall be added to the amount due a penalty fee as follows:

1. One to 10 days late: five percent of tax due;

2. Eleven to 20 days late: 10 percent of tax due;

3. Twenty-one to 30 days late: 15 percent of tax due;

4. Thirty-one to 60 days late: 20 percent of tax due; but in no event shall the penalty amount be less than $5.00. In addition to this penalty, the city finance department will charge the taxpayer interest of eight percent of all taxes and fees due for each 30-day period, or portion thereof, that the amounts are past due.

B. Failure to make payment in full of all tax amounts and penalties, within 10 days following the day the tax amount initially became due is a violation of this section. (Ord. 2257 § 1, 1996; Ord. 1597 § 7, 1981)

3.10.090 Notice of taxable activity required.

In order that the city may identify those persons whom are subject to taxation under this chapter, each person, association or organization shall file with the city treasurer a sworn declaration of intent to conduct an activity taxable under this chapter upon a form to be prescribed by the city treasurer, together with a copy of the license issued therefor by the Washington State Gambling Commission. The filing shall be made not later than 15 days prior to conducting or operating the taxable activity. No fee shall be charged for such filing, but for the purposes of administration of this taxing chapter only. (Ord. 1597 § 8, 1981)

3.10.100 Books and records.

A. Each person, association or organization engaging in an activity taxable under this chapter shall maintain records respecting that activity which truly, completely and accurately disclose all information necessary to determine the taxpayer’s tax liability under this chapter during each base tax period. Such records shall be kept and maintained for a period of not less than three years. In addition, all information and items required by the Washington State Gambling Commission under Chapter 230-08 WAC, and the United States Internal Revenue Service respecting taxation, shall be kept and maintained for the periods required by those agencies.

B. All books, records and other items required to be kept and maintained under this section shall be subject to, and immediately made available for, inspection and audit at any time, with or without notice, at the place where such records are kept upon demand by the city treasurer or his designees, for the purpose of enforcing the provisions of this taxing chapter.

C. Where a taxpayer does not keep all of the books, records or items required to be kept or maintained under this section in this jurisdiction so that the city treasurer or authorized officer may examine them conveniently, the taxpayer shall either:

1. Produce all of the required books, records or items within this jurisdiction for such inspection within 10 days following a request of the local official that he do so; or

2. Bear the actual cost of inspection by the city treasurer or his designee, at the location at which such books, records or items are located; provided, that a taxpayer choosing to bear these costs shall pay in advance to the officer the estimated cost thereof, including but not limited to round-trip fare by the most rapid means, lodging, meals and incidental expenses. The actual amount due, or to be refunded, for expenses shall be determined following the examination of the records. (Ord. 1597 § 9, 1981)

3.10.110 Additional nature of tax.

The tax levied in this chapter shall be additional to any license fee or tax imposed or levied under any law or any other ordinance of the city, except as otherwise expressly provided in this chapter. (Ord. 1597 § 10, 1981)

3.10.120 Debt status of unpaid tax.

Any tax due and unpaid constitutes a debt to the city of Blaine, a municipal corporation, and may be collected by court proceedings the same as any other debt in like amount which shall be in addition to any and all other existing remedies. The city of Blaine is further authorized to file a lien against the property of the debtor. In addition to all other penalties provided for in this chapter and in this code, the city shall be entitled to reasonable attorney’s fees for all efforts associated with collecting these taxes. (Ord. 2257 § 2, 1996; Ord. 1597 § 11, 1981)

3.10.125 Violations, penalty.

It is unlawful for any person to fail or refuse to make returns or to file notices as are required by this chapter and/or this code. It is further unlawful for any person to fail or refuse to file or pay the tax when due. Any person convicted of a violation of any of the terms of this chapter and/or of this code may be imprisoned for a period of 90 days or pay a fine, the sum not to exceed $1,500, or both. BMC 1.28.020 shall also apply resulting in revocation of the violator’s business license upon failure to timely make returns or file notices required by this chapter. These penalties are in addition to any and all other penalties provided for in this code and/or in this chapter. (Ord. 2257 § 3, 1996)

3.10.130 Use of revenues.

The revenue collected pursuant to this chapter shall be used primarily for the purpose of enforcement of Chapter 9.46 RCW by the Blaine police department as provided in RCW 9.46.113. (Ord. 1597 § 12, 1981)

Chapter 3.11
GASOLINE TAX

Sections:

3.11.010 Definition.

3.11.020 Tax levied.

3.11.030 Tax collected by the finance department.

3.11.040 Payment to be made monthly.

3.11.050 Failure to make timely payment of tax – Penalty.

3.11.060 Records required.

3.11.070 Tax additional to others.

3.11.075 Violations, penalty.

3.11.080 Tax revenue to be used for street maintenance and construction.

3.11.010 Definition.

Gasoline to be taxed is motor vehicle fuel or special fuel as defined by Chapters 82.36 and 82.38 RCW as adopted and amended. (Ord. 2035 § 1, 1991)

3.11.020 Tax levied.

In accordance with the provisions of RCW Title 82, there is levied a tax of one cent per gallon on the sale of gasoline, as defined in BMC 3.11.010, within the corporate limits of the city. The entire proceeds of the tax imposed by this chapter, less amounts deducted by the city for administration and collection expenses, if any, shall be used solely for the purposes of street maintenance and construction; provided, however, that the city shall not impose a tax on fuel dispensed exclusively for marine use by marine fuel purveyors located on navigable waters within the city limits of Blaine. (Ord. 2346 § 1, 1997; Ord. 2035 § 1, 1991)

3.11.030 Tax collected by the finance department.

A. The administration and collection of the tax imposed by this chapter shall be by the finance department of the city. Remittance of the amount due shall be prescribed and provided by the finance department. The taxpayer shall be required to swear and affirm that the information given on the return is true and correct.

B. The city may adopt from time to time such rules and regulations as may be reasonable and necessary to enable the collection of the tax imposed herein. (Ord. 2035 § 1, 1991)

3.11.040 Payment to be made monthly.

The taxes imposed by this chapter shall be computed and remitted to the city along with the required form on the basis of the activity during each calendar month and shall be due and payable by the twenty-fifth day of the following month, by bank draft, certified check, cashiers’ check, personal check, money order or cash. If payment is made by draft or check, the tax shall not be deemed paid until the draft or check is honored in the usual course of business; nor shall the acceptance of any sum by the city be an acquittance or discharge of the tax unless the amount paid is the full amount due. (Ord. 2035 § 1, 1991)

3.11.050 Failure to make timely payment of tax – Penalty.

A. If full payment of any tax or fee due under this chapter is not received by the city on or before the date due, there shall be added to the amount due a penalty of 10 percent, but in no event shall the amount be less than $5.00.

B. Failure to make payment in full of all tax amounts, and penalties, within 10 days following the date the tax amount initially became due shall be a violation of this section and shall constitute a debt to the city and may be collected by court proceedings the same as any other debt in like amount which shall be in addition to all other existing remedies. The city of Blaine is further authorized to file a lien against the property of the debtor. In addition to all other penalties provided for in this chapter and in this code, the city shall be entitled to reasonable attorney’s fees for all efforts associated with collecting these taxes.

C. Personal Guarantee. Prior to the issuance of a business license to any business entity of any form whatsoever, the business entity shall guarantee the payment of all local taxes, both in the name of the business entity and personally, in the name of the principal parties who either own and/or run the business. A license shall not be issued until the guarantees are received. If the business is transferred, the business owner shall be responsible for informing the transferee of the requirement of this section. If the transferee fails to sign and/or fails to execute a personal guarantee, then the transferor shall continue to be personally liable for the tax. (Ord. 2268 § 1, 1996; Ord. 2256 § 1, 1996; Ord. 2035 § 1, 1991)

3.11.060 Records required.

A. Each business engaged in the sale of gasoline, as defined in BMC 3.11.010, shall maintain records regarding the sale of gasoline which truly, completely and accurately disclose all information necessary to determine the tax liability hereunder during each tax period (month). Such records shall be kept and maintained for a period of not less than three years.

B. All books and records kept in accordance with this section shall be subject to, and made available for, inspection and audit at any time upon demand by the finance department of the city for the purpose of enforcing the provisions of this chapter.

C. The monthly report may be submitted to the city along with the form for the payment of taxes. (Ord. 2035 § 1, 1991)

3.11.070 Tax additional to others.

The tax herein levied shall be additional to any license fee or tax imposed or levied under any law or any other ordinance of the city, except as herein otherwise expressly provided. (Ord. 2035 § 1, 1991)

3.11.075 Violations, penalty.

It is unlawful for any person to fail or refuse to make returns or to file notices as are required by this chapter and/or this code. It is further unlawful for any person to fail or refuse to file or pay the tax when due. Any person convicted of a violation of any of the terms of this chapter and/or of this code may be imprisoned for a period of 90 days or pay a fine, the sum not to exceed $1,500, or both. BMC 1.28.020 shall also apply resulting in revocation of the violator’s business license upon failure to timely make returns or file notices required by this chapter. These penalties are in addition to any and all other penalties provided for in this code and/or in this chapter. (Ord. 2256 § 2, 1996)

3.11.080 Tax revenue to be used for street maintenance and construction.

The revenue collected pursuant to this chapter shall be used for the maintenance and construction of streets within the city. (Ord. 2035 § 1, 1991)

Chapter 3.12
LEASEHOLD EXCISE TAX

Sections:

3.12.010 Imposed – Payment to state.

3.12.020 Rate – Credits.

3.12.030 Administration and collection.

3.12.040 Exempt leasehold interests.

3.12.050 State inspection of city records.

3.12.060 Contract with state.

3.12.070 Violation.

3.12.010 Imposed – Payment to state.

There is levied and shall be collected a leasehold excise tax, on and after July 1, 1976, upon the act or privilege of occupying or using publicly owned real or personal property within the city through a leasehold interest as defined by RCW 82.29A.020. The tax shall be paid, collected and remitted to the state Department of Revenue at the time and in the manner prescribed by RCW 82.29A.050. (Ord. 1454 § 1, 1976; prior code § 5-1301(A))

3.12.020 Rate – Credits.

The rate of the tax imposed by BMC 3.12.010 shall be four percent of the taxable rent as defined by RCW 82.29A.020; provided, that the following credits shall be allowed in determining the tax payable:

A. With respect to a leasehold interest arising out of any lease of agreement, the terms of which were binding on the lessee prior to July 1, 1970, where such lease or agreement has not been renegotiated (as defined by RCW 82.29A.020) since that date, and excluding from such credit:

1. Any leasehold interest arising out of any lease of property covered by the provisions of RCW 28B.20.394; and

2. Any lease or agreement including options to renew which extend beyond January 1, 1985, as follows:

a. With respect to taxes due in calendar year 1976, a credit equal to 80 percent of the tax produced by the above rate;

b. With respect to taxes due in calendar year 1977, a credit equal to 60 percent of the tax produced by the above rate;

c. With respect to taxes due in calendar year 1978, a credit equal to 40 percent of the tax produced by the above rate;

d. With respect to taxes due in calendar year 1979, a credit equal to 20 percent of the tax produced by the above rate.

B. With respect to a product lease (as defined by RCW 82.29A.020), a credit of 33 percent of the tax produced by the above rate. (Ord. 1454 § 2, 1976; prior code § 5-1301(B))

3.12.030 Administration and collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of the state act. (Ord. 1454 § 3, 1976; prior code § 5-1301(C))

3.12.040 Exempt leasehold interests.

Leasehold interests exempt under state law are also exempt under this chapter. (Ord. 1653 § 1, 1982; Ord. 1454 § 4, 1976; prior code § 5-1301(D))

3.12.050 State inspection of city records.

The city consents to the inspection of such records as are necessary to qualify the city for inspection of records of the Department of Revenue pursuant to RCW 82.32.330. (Ord. 1454 § 5, 1976; prior code § 5-1301(E))

3.12.060 Contract with state.

The city manager is authorized to execute a contract with the Department of Revenue of the state for the administration and collection of the tax imposed by BMC 3.12.010; provided, that the city attorney shall first approve the form and content of the contract. (Ord. 1454 § 6, 1976; prior code § 5-1301(F))

3.12.070 Violation.

Any violation of the provisions of this chapter is a misdemeanor and punishable as provided in Chapter 1.28 BMC. (Ord. 1454 § 8, 1976; prior code § 5-1301(G))

Chapter 3.14
REAL ESTATE EXCISE TAX

Sections:

3.14.010 Imposed – Rate.

3.14.020 Taxable events.

3.14.030 Conformance to and applicability of state provisions.

3.14.040 Distribution and use of proceeds.

3.14.050 Obligation of seller.

3.14.060 Lien upon property sold.

3.14.070 Collection by county treasurer – Stamping of instruments.

3.14.080 Due date – Interest.

3.14.090 Excessive or improper payments.

3.14.010 Imposed – Rate.

There is imposed a tax of one-quarter of one percent of the selling price on each sale of real property within the corporate limits of this city. (Ord. 1665 § 1, 1982)

3.14.020 Taxable events.

Taxes imposed in this chapter shall be collected from persons who are taxable by the state under Chapter 82.45 RCW and Chapter 458-61 WAC upon the occurrence of any taxable event within the corporate limits of the city. (Ord. 1665 § 2, 1982)

3.14.030 Conformance to and applicability of state provisions.

The taxes imposed in this chapter shall comply with all applicable rules, regulations, laws and court decisions regarding real estate excise taxes as imposed by the state under Chapter 82.45 RCW and Chapter 458-61 WAC. The provisions of those chapters, to the extent they are not inconsistent with this chapter, shall apply as though fully set forth in this chapter. (Ord. 1665 § 3, 1982)

3.14.040 Distribution and use of proceeds.

A. The county treasurer shall place one percent of the proceeds of the taxes imposed in this chapter in the county current expense fund to defray the costs of collection.

B. The remaining proceeds from city taxes imposed in this chapter shall be distributed to the city monthly and those taxes imposed under BMC 3.14.010 shall be placed by the city treasurer in a municipal capital improvement fund. These capital improvements funds shall be used to pay the city for local improvements, including those listed in RCW 35.43.040.

C. This section shall not limit the existing authority of this city to impose special assessments on property benefited thereby in the manner prescribed by law. (Ord. 1665 § 4, 1982)

3.14.050 Obligation of seller.

The taxes imposed in this chapter are the obligation of the seller and may be enforced through the action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. (Ord. 1665 § 5, 1982)

3.14.060 Lien upon property sold.

The taxes imposed in this chapter and any interest or penalties thereon are the specific lien upon each piece of real property sold from the time of sale or until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other. (Ord. 1665 § 6, 1982)

3.14.070 Collection by county treasurer – Stamping of instruments.

A. The taxes imposed in this chapter shall be paid to and collected by the treasurer of the county within which is located the real property which was sold. The county treasurer shall act as agent for the city within the county imposing the tax.

B. The county treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its recording or to the real estate excise tax affidavit in the case of used mobile home sales. A receipt issued by the county treasurer for the payment of the tax imposed in this chapter shall be evidence of the satisfaction of the lien imposed in BMC 3.14.060 and may be recorded in the manner prescribed for recording satisfactions of mortgages.

C. No instrument of sale or conveyance evidencing a sale subject to the tax may be accepted by the county auditor for billing or recording until the tax is paid and the stamp affixed thereto; in case the tax is not due on the transfer, the instrument shall not be accepted until suitable notation of this fact is made on the instrument by the county treasurer. (Ord. 1665 § 7, 1982)

3.14.080 Due date – Interest.

The tax imposed under this chapter shall become due and payable immediately at the time of sale and, if not so paid within 30 days thereafter, shall bear interest at the rate of one percent per month from the time of sale until the date of payment. (Ord. 1665 § 8, 1982)

3.14.090 Excessive or improper payments.

If, upon written application by a taxpayer to the county treasurer for a refund, it appears a tax has been paid in excess of the amount actually due, or upon a sale or other transfer declared to be exempt, such excess amount or improper payment shall be refunded by the county treasurer to the taxpayer; provided, that no refund shall be made unless the state has first authorized the refund of an excessive amount or an improper amount paid, unless such improper amount was paid as a result of a miscalculation. Any refund made shall be withheld from the next monthly distribution to the city. (Ord. 1665 § 9, 1982)

Chapter 3.15
ADDITIONAL REAL ESTATE EXCISE TAX

Sections:

3.15.010 Imposition of additional real estate excise tax.

3.15.020 Lien.

3.15.030 Seller’s obligation.

3.15.040 Collection.

3.15.050 Date payable.

3.15.060 Disbursal of tax proceeds.

3.15.070 Excessive and improper payments.

3.15.010 Imposition of additional real estate excise tax.

A. There is hereby imposed, pursuant to RCW 82.46.035, a tax on each sale of real property within the corporate limits of the city at a rate of one-quarter of one percent of the selling price of the real property.

B. The excise fax so imposed is in addition to the excise tax imposed by Chapter 3.14 BMC.

C. The additional excise tax shall be collected from those persons who are taxable by the state of Washington under Chapter 82.45 RCW upon the occurrence of any taxable event within the corporate limits of the city.

D. The excise tax shall comply with all applicable rules, regulations, laws and court decisions regarding real estate excise taxes as imposed by the state of Washington under Chapter 82.45 RCW. (Ord. 2065 § 1, 1992; Ord. 2031 § 1, 1991)

3.15.020 Lien.

The real estate excise tax and interest or penalties thereon shall constitute a specific lien upon each piece of property sold from time of sale until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages. (Ord. 2031 § 2, 1991)

3.15.030 Seller’s obligation.

The excise tax shall be the obligation of the seller of the real property and may be enforced through an action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other. (Ord. 2031 § 3, 1991)

3.15.040 Collection.

The taxes shall be paid to and collected by the county treasurer. The treasurer shall act as an agent for the city. The treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its recordation, or to the real estate excise tax affidavit in the case of used mobile home sales. A receipt issued by the treasurer for the payment of the tax shall be evidence of the satisfaction of the lien imposed by BMC 3.15.020 and may be recorded in the manner prescribed for recording satisfactions of mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax may be accepted by the county auditor for filing or recording until the tax is paid and the stamp affixed thereto; in case the tax is not due on the transfer, the instrument shall not be accepted until a suitable notation of this fact is made on the instrument of the treasurer. (Ord. 2031 § 4, 1991)

3.15.050 Date payable.

The tax imposed hereunder shall become due and payable immediately at the time of sale and, if not so paid within 30 days thereafter, shall bear interest at the rate of one percent per month from the time of sale until the date of payment. (Ord. 2031 § 5, 1991)

3.15.060 Disbursal of tax proceeds.

A. The county treasurer shall deposit one percent of the proceeds of the excise tax imposed under BMC 3.15.010(A) into the Whatcom County current expense fund to defray the costs of collection.

B. The remaining proceeds of the excise tax shall be remitted to the city on a monthly basis and shall be placed in a municipal capital facilities for growth management fund. These capital facilities funds shall be accumulated from year to year, and may be expended at such times as the city council shall direct, to be used by the city for purposes of making capital improvements for the public benefit, including those capital improvements listed in RCW 35.43.040. (Ord. 2065 § 2, 1992; Ord. 2031 § 6, 1991)

3.15.070 Excessive and improper payments.

If, upon written application by a taxpayer to the county treasurer for a refund, it appears a tax has been paid in excess of the amount actually due or upon a sale or other transfer declared to be exempt, such excess amount or improper payment shall be refunded by the county treasurer to the taxpayer; provided, that no refund shall be made unless the state has first authorized the refund of an excessive amount or an improper amount paid, unless such improper amount was paid as a result of a miscalculation. Any refund made shall be withheld from the next monthly distribution to the city. (Ord. 2031 § 7, 1991)

Chapter 3.16
SALES OR USE TAX

Sections:

3.16.010 Imposed.

3.16.020 Rate.

3.16.030 Administration and collection.

3.16.040 Inspection of records.

3.16.050 Violation – Misdemeanor.

3.16.010 Imposed.

There is imposed a sales or use tax, as the case may be, upon every taxable event, as defined in RCW 82.14.020, occurring within the city. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 1302 § 1, 1970; prior code § 5-1001)

3.16.020 Rate.

The rate of the tax imposed by BMC 3.14.010 shall be one-half of one percent of the selling price or value of the article used, as the case may be; provided, however, that during such period as there is in effect a sales or use tax imposed by the county, the rate of tax imposed by this chapter shall be four hundred twenty-five one-thousandths of one percent. (Ord. 1302 § 2, 1970; prior code § 5-1002)

3.16.030 Administration and collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 1302 § 3, 1970; prior code § 5-1003)

3.16.040 Inspection of records.

The city consents to the inspection of such records as are necessary to qualify the city for inspection of records inspection of records by the Department of Revenue of the state, pursuant to RCW 82.32.330. (Ord. 1302 § 4, 1970; prior code § 5-1004)

3.16.050 Violation – Misdemeanor.

Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter, is guilty of a misdemeanor. (Ord. 1302 § 5, 1970; prior code § 5-1005)

Chapter 3.18
ADDITIONAL SALES OR USE TAX

Sections:

3.18.010 Imposed.

3.18.020 Rate – Portion to county.

3.18.030 Administration and collection.

3.18.040 City consent to records inspection.

3.18.050 Contract for administration.

3.18.060 Failure or refusal to collect or pay.

3.18.010 Imposed.

There is imposed a sales or use tax, as the case may be, as authorized by RCW 82.14.030(2), upon every taxable event, as defined in RCW 82.14.020, occurring within the city. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 1664 § 1, 1982)

3.18.020 Rate – Portion to county.

The rate of the tax imposed by BMC 3.18.010 shall be one-half of one percent of the selling price or value of the article used, as the case may be; provided, however, that during such period as there is in effect a sales tax or use tax imposed by the county under Section 17(2), Ch. 49, Laws of 1982, First Extraordinary Session at a rate equal to or greater than the rate imposed by this section, the county shall receive 15 percent of the tax imposed by BMC 3.18.010; provided further, that during such period as there is in effect a sales tax or use tax imposed by the county under Section 17(2), Ch. 49, Laws of 1982, First Extraordinary Session at a rate which is less than the rate imposed by this section, the county shall receive from the tax imposed by BMC 3.18.010 that amount of revenues equal to 15 percent of the rate of the tax imposed by the county under Section 17(2), Ch. 49, Laws of 1982, First Extraordinary Session. (Ord. 1664 § 2, 1982)

3.18.030 Administration and collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 1664 § 3, 1982)

3.18.040 City consent to records inspection.

The city consents to the inspection of such records as are necessary to qualify the city for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 1664 § 4, 1982)

3.18.050 Contract for administration.

The city manager and clerk are authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 1664 § 5, 1982)

3.18.060 Failure or refusal to collect or pay.

Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter is guilty of a misdemeanor, punishable as provided in Chapter 1.28 BMC. (Ord. 1664 § 7, 1982)

Chapter 3.19
UTILITY OCCUPATION TAX

Sections:

3.19.010 Exercise of license revenue power.

3.19.020 Definitions.

3.19.030 Occupation license required.

3.19.035 Occupation license posted.

3.19.040 Occupations subject to tax – Amount.

3.19.045 Exemptions and deductions – Telephone service.

3.19.050 License tax year.

3.19.055 Allocation of income – Cellular telephone service.

3.19.060 Remittance required quarterly.

3.19.070 Remittance authorization for public funds.

3.19.080 Remittance upon sale or transfer of business.

3.19.090 Taxpayer records.

3.19.100 Applications and returns confidential.

3.19.110 City finance director to make rules.

3.19.120 Failure to make return or pay full tax.

3.19.130 Overpayment or underpayment of tax.

3.19.140 Delinquent payment – Penalty.

3.19.150 Taxes, penalties and fees constitute debt to municipality.

3.19.160 Limitation on right to recovery.

3.19.170 False returns.

3.19.180 Noncompliance – Penalty.

3.19.190 Appeals to council.

3.19.010 Exercise of license revenue power.

The provisions of this chapter shall be deemed an exercise of the power of the city to license for revenue. (Ord. 1791 § 1, 1986)

3.19.020 Definitions.

In construing the provision of this chapter, save when otherwise plainly declared or clearly apparent from the context, the following definitions shall be applied:

A. “Gross income” means the value proceeding or accruing from the sale of tangible property or service, and receipts (including all sums earned or charged, whether received or not) by reason of the investment of capital in the business engaged in, including rentals, royalties, fees or other emoluments, however designated (excluding receipts or proceeds from the use or sale of real property or any interest therein, and proceeds from the sale of notes, bonds mortgages, or other evidences of indebtedness, or stocks and the like) and without any deduction on account of losses.

B. “Person” or “persons” means persons of either sex, firms, corporations copartnerships and other associations of natural persons whether acting by themselves or by servants, agents or employees.

C. “Tax year” or “taxable year” means the year commencing January 1st and ending on December 31st of the same year, or in lieu thereof, the taxpayer’s fiscal year when permission is obtained from the city treasurer to use the same as the tax year.

D. “Telephone business” means the business of providing access to a local telephone network, local telephone network switching service, toll service, cellular telephone service, coin telephone services, or providing telephonic, video, data, or similar communication, or transmission for hire, via a local telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. It includes cooperative or farmer line telephone companies or associations operating an exchange. “Telephone business” does not include the providing of competitive telephone service, the providing of cable television service, nor the providing of broadcast services by radio or television stations.

E. “Cellular telephone service” is a two-way voice and data telephone/telecommunications system based in whole or substantially in part on wireless radio communications and which is not subject to regulation by the Washington Utilities and Transportation Commission (WUTC). This includes cellular mobile service. The definition of cellular mobile service includes other wireless radio communications services such as specialized mobile radio (SMR), personal communications services (PCS), and any other evolving wireless radio communications technology which accomplishes a purpose similar to cellular mobile service.

F. “Competitive telephone service” means the providing by any person of telecommunications equipment or apparatus, or service related to that equipment or apparatus such as repair or maintenance service, if the equipment or apparatus is of a type which may be provided by persons not subject to regulation as telephone companies under RCW Title 80, and for which a separate charge is made. Transmission of communication through cellular telephones is classified as “telephone business” rather than “competitive telephone service.”

G. “Customer” means the person, firm, corporation, business or other such entity which partakes of, utilizes, or subscribes for the services of a licensed utility.

H. “Taxpayer” means a utility required to have a license under the provisions of this chapter. (Ord. 2244 § 1, 1996; Ord. 1791 § 1, 1986)

3.19.030 Occupation license required.

No person, firm or corporation shall engage in or carry on any business, occupation, pursuit or privilege for which a license fee or tax is imposed by this chapter without first having obtained, and being the holder of, a valid and subsisting license to do so, to be known as an “occupation license.” Each person, firm or corporation shall promptly apply to the city clerk for a license upon the appropriate form provided by the city clerk, giving such information as reasonably necessary for the administration and enforcement of this chapter; and upon acceptance, the city clerk shall thereupon issue such a license to the applicant. An occupation license shall be personal and nontransferable. (Ord. 2244 § 2, 1996; Ord. 1791 § 1, 1986)

3.19.035 Occupation license posted.

All licenses issued pursuant to the provisions of this chapter shall be kept posted by the licensee in a conspicuous place in his principal place of business located in the city. No person to whom a license has been issued shall suffer or allow any other persons chargeable with a separate license to operate under or display his license, nor shall such other person operate under or display such license. (Ord. 1791 § 1, 1986)

3.19.040 Occupations subject to tax – Amount.

There is levied upon and shall be collected from persons, including the city, on account of certain business activities engaged in or carried on, license fees or occupation taxes in the amount to be determined by the application of rates given against income as follows:

A. Upon every person engaged in or carrying on the business of selling or furnishing, transmitting, operating or conducting the following utilities, a fee or tax equal to six percent of the total gross income derived from such business in the city during the period for which the license fee or tax is due:

1. Electric energy;

2. Natural gas for domestic, business or industrial consumption;

3. Television by cable other than the existing company;

4. Garbage or solid waste refuse collection system for domestic, business or industrial use;

5. Telephone service, including but not limited to cellular and mobile telephone service, excluding revenues from interstate toll.

B. Upon every person engaged in or carrying on the business of selling or furnishing, transmitting, operating or conducting the following utilities, a fee or tax equal to eight and one-half percent of the total gross income derived from such business in the city during the period for which the license fee or tax is due:

1. Water system for domestic, business or industrial consumption;

2. Sewage system for domestic, business or industrial use;

3. Storm water for domestic, business or industrial purpose.

C. Upon every person engaged in or carrying on the business of selling or furnishing, transmitting, operating or conducting the following utility, a fee or tax equal to one percent of the total gross income derived from such business in the city during the period for which the license fee or tax is due:

1. The existing cable television company for domestic, business or industrial consumption.

For the purposes of this section, “gross income” shall not include charges that are passed on to the subscribers by a telephone company pursuant to tariffs required by regulatory order to compensate for the cost to the company of the tax imposed by this section, nor competitive telephone service which is of a type which can be provided by persons that are not subject to regulation as telephone companies under RCW Title 80 and for which a separate charge is made. (Ord. 2598 § 1, 2005; Ord. 2547 § 1, 2003; Ord. 2540 § 1, 2002; Ord. 2462 § 1, 2000; Ord. 2244 § 3, 1996; Ord. 1791 § 1, 1986)

3.19.045 Exemptions and deductions – Telephone service.

A. In computing the annual tax there shall be deducted from the gross operating revenues the following items:

1. That portion of the gross income derived from charges to another telecommunications company, as defined in RCW 80.04.010, for connecting fees, switching charges, or carrier access charges relating to intrastate toll telephone services or for access to, or charges for, interstate services.

2. Charges by a taxpayer engaging in a telephone business to a telecommunications company, as defined in RCW 80.04.010, for telephone service that the purchaser buys for the purpose of resale.

3. Adjustments made to a billing or to a customer account or to a telecommunications company accrual account in order to reverse a billing or charge that had been made as a result of third-party fraud or other crime and was not properly a debt of a customer.

B. A deduction from gross income shall be allowed to telephone service providers which keep their regular books of account on an accrual basis for credit losses actually sustained by a taxpayer as a result of cellular telephone service business which shall be phased in as follows: 40 percent of the credit losses occurring in 1996; 60 percent of the credit losses occurring in 1997; 80 percent of the credit losses occurring in 1998; and a complete deduction for the credit losses occurring in 1999 and thereafter. (Ord. 2244 § 4, 1996)

3.19.050 License tax year.

All utility occupation licenses and the fee for the tax therefor shall be for the year for which issued and shall expire at the end of the tax year. (Ord. 1791 § 1, 1986)

3.19.055 Allocation of income – Cellular telephone service.

A. Service Address. Payments by a customer for the telephone service from telephones without a fixed location shall be allocated among taxing jurisdictions to the location of the customer’s principal service address during the period for which the tax applies.

B. Presumption. There is a presumption that the service address a customer supplies to the taxpayer is current and accurate, unless the taxpayer has actual knowledge to the contrary.

C. Roaming Phones. When the service is provided while a customer is roaming outside the customer’s normal cellular network area, the gross income shall be assigned consistent with the taxpayer’s accounting system to the location of the originating cell site of the call, or to the location of the main cellular switching office that switched the call.

D. Dispute Resolution. If there is a dispute between or among the city and another city or cities as to the service address of a customer who is receiving cellular telephone services and the dispute is not resolved by negotiation among the parties, then the dispute shall be resolved by the city and the other city or cities by submitting the issue for settlement to the Association of Washington Cities (AMC). Once taxes on the disputed revenues have been paid to one of the contesting cities, the cellular telephone service company shall have no further liability with respect to additional taxes, penalties, or interest on the disputed revenues so long as it promptly changes its billing records for future revenues to comport with the settlement facilitated by AWC.

E. The city manager or designee is authorized to represent the city in negotiations with other cities for the proper allocation of taxes due under this chapter. (Ord. 2244 § 5, 1996)

3.19.060 Remittance required quarterly.

Commencing with January 1st of the tax year, each three-month period constitutes a quarterly period, at which on or before the last day of the month following the end of such quarterly period the license fee or tax for said quarterly period is due. (Ord. 2384 § 1, 1998; Ord. 1791 § 1, 1986)

3.19.070 Remittance authorization for public funds.

The remittance due by city operated utility occupations subject to this tax shall be paid by means of a transfer of funds from the water or sewer operating fund and the solid waste operating fund to the general or current expense fund of the city, and the city treasurer is authorized and directed to make such transfer as set forth above. (Ord. 1791 § 1, 1986)

3.19.080 Remittance upon sale or transfer of business.

Upon the sale or transfer daring any tax of a business on account of which a fee or tax is hereby required, the purchaser or transferee shall, if the fee or tax has not been paid in full for said year by the seller, be responsible for the entire outstanding payment owing and remit said liability to the city prior to receiving a new utility occupation license. (Ord. 1791 § 1, 1986)

3.19.090 Taxpayer records.

Each taxpayer shall keep accurate records reflecting the amount of gross income on services and disclosing all information necessary to determine the taxpayer’s tax liability hereunder during each tax base period. Such records shall be kept and maintained for a period of not less than three years. All books, records, and other items required to be kept under this section shall be subject to and immediately made available for inspection and audit at any time, with or without notice, at the place where such records are kept, by the city treasurer or his designee, for the purpose of enforcing the provisions of this taxing chapter. (Ord. 1791 § 1, 1986)

3.19.100 Applications and returns confidential.

The applications, statements or returns made to the city pursuant to this chapter shall not be made public, nor shall they be subject to inspection of any person except the mayor, city attorney, city treasurer or his designate, and members of the city council; provided the foregoing shall not be construed to prohibit the city treasurer from making known or revealing facts contained in any return, or disclosed in any examination for official purposes. (Ord. 1791 § 1, 1986)

3.19.110 City finance director to make rules.

The city finance director shall have the power, and it shall be his or her duty, from time to time to adopt, publish and enforce rules and regulations not inconsistent with this chapter or with the law for the purpose of carrying out the provision thereof, and it shall be unlawful to violate or fail to comply with any such rules or regulations. (Ord. 2244 § 6, 1996; Ord. 1791 § 1, 1986)

3.19.120 Failure to make return or pay full tax.

If any taxpayer payer fails, neglects or refuses to apply for a license, or make his return, or pay the tax in full as required herein, the city treasurer is authorized to determine the amount of the tax payable and by mail to notify such taxpayer of the amount so determined. The amount so affixed shall thereupon be the tax and be immediately due and payable. Failure to comply with the provisions contained in the delinquent penalty sections of the chapter. (Ord. 1791 § 1, 1986)

3.19.130 Overpayment or underpayment of tax.

If, upon application by a taxpayer for a refund or for an audit of his records, or upon any examination of the returns of any taxpayer, it is determined by the city treasurer that within three years immediately proceeding the above that an error has occurred, then:

A. If a tax or other fee has been paid in excess of that properly due, the total excess paid over all amounts due to the city within a period of three years shall be credited to the taxpayer’s account or shall be paid directly to the taxpayer at the city’s option.

B. If a tax or other fee has been paid which is less than that properly due, or no tax or fee has been paid, the city treasurer shall mail a statement to the taxpayer showing the balance due, including the tax amount and penalty assessments and fees, and it shall be a separate, additional violation of this chapter, both civil and criminal, if the taxpayer fails to make such payment in full within 10 calendar days of mailing, or fails to appeal said payment per the provisions of this chapter. (Ord. 1791 § 1, 1986)

3.19.140 Delinquent payment – Penalty.

For each quarterly or monthly period payment due under the provisions of this chapter, if such payment is not made by the persons subject to the tax by the due date thereof, there shall be added a penalty as follows:

A. If payment in full is received within 30 days from the due date, 10 percent of the accrued tax;

B. If payment in full is received between 31 and 60 days from the due date, 20 percent of the accrued tax;

C. If payment in full is received beyond 60 days from the due date, 30 percent of the accrued tax. (Ord. 1791 § 1, 1986)

3.19.150 Taxes, penalties and fees constitute debt to municipality.

Any tax due and unpaid under this chapter, and all penalties or fees unpaid, shall constitute a debt to the city, and may be collected by court proceedings the same as any other debt in like amount which shall be in addition to all other existing remedies. On any civil action the city shall recover reasonable attorneys’ fees and audit costs, if the city is the prevailing party. (Ord. 1791 § 1, 1986)

3.19.160 Limitation on right to recovery.

The right of recovery by the city from the taxpayer for any tax provided hereunder shall be barred after the expiration of three calendar years from the date said tax became due. Their right of recovery against the city because of overpayment of tax by any taxpayer shall be barred after the expiration of three calendar years from the date such payment is made. (Ord. 1791 § 1, 1986)

3.19.170 False returns.

It is unlawful for any person subject to this chapter to fail or refuse to make application or return for a license or to pay the fee or tax or installment thereof when due, or for any person to make any false or fraudulent application or return or any false statement or representation in, or in connection with any such application or return, or to aid or abet another in any attempt to evade payment of the fee or tax, or any part thereof, or to fail to appear at or testify falsely upon any investigation of the correctness of a return or upon the hearing of any appeal of in any manner to hinder or delay the city or any of its officials in carrying out the provisions of this chapter. (Ord. 1791 § 1, 1986)

3.19.180 Noncompliance – Penalty.

Any person subject to this chapter, who fails or refuses to apply for a utility occupation license or to make tax returns or to pay the tax or penalties when due, or who makes any false statement or representation in or in connection with any such application, or who otherwise violates or refuses to comply with the provisions of this chapter, shall be deemed guilty of a misdemeanor, and each such person is guilty of a separate of offense for each and every day or portion thereof during which any violation of any of the provisions of this chapter is committed, continued or permitted, and upon any conviction of any such violation, such person shall be punished by a fine not to exceed $1,000 for each day or portion thereof which such person is found guilty of noncompliance with the provisions of this chapter. (Ord. 1791 § 1, 1986)

3.19.190 Appeals to council.

Any taxpayer aggrieved by the amount of the fee or tax found by the city treasurer to be required under the provisions of this chapter may appeal to the city council from such finding by filing a written notice of appeal with the city treasurer within seven days from the time such taxpayer was given notice of such amount. The city treasurer shall, as soon as practicable, fix a time and place for the hearing of such appeal, and shall cause a notice of the time and place thereof to be delivered or mailed to the appellant. At such hearing the taxpayer shall be entitled to be heard to introduce evidence on his own behalf. The city council shall thereupon ascertain the correct amount of the fee or tax by resolution, and the city treasurer shall immediately notify the appellant thereof, which amount, together with the costs of appeal, if such applicant is unsuccessful therein, must be paid within five days after such notice is given. The mayor may, by subpoena, require the attendance thereat of any person, and may also require him to produce any pertinent books and records. Any person served with such subpoena shall appear at the time and place stated, produce the records required, if any, and shall testify truthfully under oath administered by the mayor as to any matter required of him pertinent to the appeal, and it is unlawful for him to fail or refuse to do so. (Ord. 1791 § 1, 1986)

Chapter 3.20
TELEPHONE SERVICE TAX

(Repealed by Ord. 2244)

Chapter 3.22
TRANSIENT LODGING EXCISE TAX*

Sections:

3.22.010 Definitions.

3.22.020 Tax levied – Rate.

3.22.030 Additional nature.

3.22.040 Deposit and use of revenues.

3.22.050 Administration and collection by state.

3.22.060 Repealed.

3.22.070 Violation – Penalty.

* Prior legislation: Ords. 1697, 1459, prior code § 5-1302.

3.22.010 Definitions.

The definitions of “selling price,” “seller,” “buyer” and “consumer,” and all other definitions as are now contained in RCW 82.08.010, and subsequent amendments thereto, are adopted as the definitions for the tax levied in this chapter. (Ord. 2501 § 1, 2002; Ord. 2392 § 1, 1998)

3.22.020 Tax levied – Rate.

There is levied a special excise tax of four percent on the sale of or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW. The tax imposed under Chapter 82.08 RCW applies to the sale of or charge made for the furnishing of lodging by a hotel, roominghouse, tourist court, motel or trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property; provided, that it shall be presumed that the occupancy of real property for a continuous period of one month or more constitutes a rental or lease of real property and not a mere license to use or to enjoy the same. (Ord. 2501 § 2, 2002; Ord. 2392 § 2, 1998)

3.22.030 Additional nature.

The tax levied in this chapter shall be in addition to any license fee or any tax imposed or levied under any law or any other ordinance of the city; provided, the first two percent of the tax shall be deducted from the amount of tax the seller would otherwise be required to collect and pay to the Department of Revenue under Chapter 82.08 RCW. (Ord. 2501 § 3, 2002; Ord. 2392 § 3, 1998)

3.22.040 Deposit and use of revenues.

There is created a special fund in the treasury of the city. All taxes collected in this chapter shall be placed in such fund for the purpose of paying all or any part of the costs of tourist promotion, acquisition of tourism-related facilities or operation of tourism-related facilities or to pay for any other uses as authorized in Chapter 67.28 RCW, as now or hereafter amended. Until withdrawn from use, the moneys accumulated in such fund may be invested in interest-bearing securities by the finance director in any manner authorized by law. The fund established in this section shall be a contingent reserve fund and shall not lapse at the end of each fiscal year. (Ord. 2501 § 4, 2002; Ord. 2392 § 4, 1998)

3.22.050 Administration and collection by state.

For the purpose of the tax levied in this chapter:

A. The Department of Revenue of the state is designated as the agent of the city for the purpose of collection and administration.

B. The administrative provisions contained in RCW 82.08.050 through 82.08.070, and in Chapter 82.32 RCW, shall apply with respect to administration and collection by the Department of Revenue.

C. All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW are adopted by reference.

D. The Department of Revenue is empowered, on behalf of the city, to prescribe such special forms and reporting procedures as the Department may deem necessary. (Ord. 2501 § 5, 2002; Ord. 2392 § 5, 1998)

3.22.060 Collection by sellers for city – Deduction from other taxes.

Repealed by Ords. 2392 and 2501. (Ord. 1459 § 2, 1976; prior code § 5-1302(B))

3.22.070 Violation – Penalty.

It is unlawful for any person, firm, or corporation to violate or fail to comply with any of the provisions of this chapter. Every person convicted of a violation of any provision of this chapter shall be punished by a fine in a sum not to exceed $500.00. Each day of violation will be considered a separate offense. (Ord. 2501 § 7, 2002; Ord. 2392 § 7, 1998)

Chapter 3.24
INVESTMENT OF CITY FUNDS

Sections:

3.24.010 Authority of treasurer and clerk.

3.24.020 Monthly report to council.

3.24.030 Authority to liquidate.

3.24.010 Authority of treasurer and clerk.

The city treasurer and/or city clerk are authorized to determine the amount of money available in each fund for investment purposes and make investments authorized as indicated in RCW 35.39.030, as amended as of the adoption of the ordinance codified in this chapter or thereafter, and the provisions of RCW 35.39.034, without the consent of the legislative authority for each investment. (Ord. 1374 § 1, 1973; prior code § 1-3301)

3.24.020 Monthly report to council.

The responsible official or officials shall make a monthly report of all investment transactions to the city council. (Ord. 1374 § 2, 1973; prior code § 1-3302)

3.24.030 Authority to liquidate.

The city treasurer and/or city clerk may at any time convert any of the city’s investments, or any part thereof, into cash. (Ord. 1374 § 3, 1973; prior code § 1-3303)

Chapter 3.26
ADVANCE TRAVEL FUND

Sections:

3.26.010 Established – Use.

3.26.020 Custodian – Deposits.

3.26.030 Payment of advances to employees.

3.26.040 Settlement – Expense voucher – Repayment.

3.26.050 Lien against pay – Delinquency bars further advance.

3.26.010 Established – Use.

There is created for the city a special fund to be known as the “advance travel fund” to be used solely for the purpose of making advance payment of travel expenses for an elected or appointed official or an employee of the city. (Ord. 2364 § 1, 1998; Ord. 1498 § 1, 1977; prior code § 1-3801)

3.26.020 Custodian – Deposits.

The finance director is hereby appointed as custodian of the funds, which shall be deposited by treasurer’s check in the amount of $2,000 in a checking account of a local bank, entitled, “advance travel fund.” Said account will be maintained in accordance with approved accounting procedures. (Ord. 2364 § 1, 1998; Ord. 2069 § 1, 1992; Ord. 1498 § 2, 1977; prior code § 1-3802)

3.26.030 Payment of advances to employees.

Employee advances for travel expenses exceeding $25.00 will be made by the issuance of checks drawn on the advance travel fund, payable to the applicant, upon submission of an approved request form supplied by the custodian or designee, of a reasonable estimate of the applicant’s travel expense requirements. (Ord. 2364 § 1, 1998; Ord. 1498 § 3, 1977; prior code § 1-3803)

3.26.040 Settlement – Expense voucher – Repayment.

Settlement of advances will be made on or before the tenth day following the close of the travel period by filing with the custodian or designee an expense voucher as required by RCW 42.24.090, which will be used to support the custodian’s claim for a check replenishing the revolving fund for travel expenses reported. Any portion not accounted for or repaid in the time and manner specified shall be deducted from the individuals next month-end paycheck. (Ord. 2364 § 1, 1998; Ord. 1498 § 4, 1977; prior code § 1-3804)

3.26.050 Lien against pay – Delinquency bars further advance.

To protect the city from any losses on account of advances made, the city shall have a prior lien against and a right to withhold any and all funds payable or to become payable by the city to such officer or employee to whom such advance has been given up to the amount of such advance, until such time as repayment or justification has been made. No advance of any kind may be made to any officer or employee at any time when he is delinquent in accounting for or repaying a prior advance. (Ord. 2364 § 1, 1998; Ord. 1498 § 5, 3.977; prior code § 1-3805)

Chapter 3.28
BAIL CHANGE FUND

(Repealed by Ord. 2283)

Chapter 3.30
CLAIMS FUND

(Repealed by Ord. 2383)

Chapter 3.32
CUMULATIVE RESERVE
FOR CURRENT EXPENSE

Sections:

3.32.010 Established – Purpose.

3.32.020 Deposits.

3.32.030 Accumulation – Expenditures.

3.32.010 Established – Purpose.

There is created and established in the treasury of the city a special fund to be known as the “cumulative reserve for current expense.” The fund is created to provide funds to any improvement or to meet any emergency that may arise in the current expense fund or any other tax-supported fund of the city. (Ord. 1319 § 1, 1970; prior code § 1-3101)

3.32.020 Deposits.

There shall be transferred to and held in the cumulative reserve for current expense the moneys budgeted annually for the purposes for which the fund is created by this chapter, as well as any funds otherwise made available for the fund. (Ord. 1319 § 1, 1970; prior code § 1-3101)

3.32.030 Accumulation – Expenditures.

The moneys in the cumulative reserve for current expense may be allowed to accumulate from year to year and may be expended at such times and in such portions as the city council determines; provided, that the moneys in the fund shall not be expended for any purpose other than specified in this chapter, except as provided by law. (Ord. 1319 § 1, 1970; prior code § 1-3101)

Chapter 3.34
CUMULATIVE RESERVE FOR LIGHT DEPARTMENT

Sections:

3.34.010 Fund established.

3.34.020 Purpose.

3.34.030 Deposits.

3.34.040 Accumulation and expenditure of moneys.

3.34.010 Fund established.

There is created and established in the treasury of the city a special fund to be known as the “cumulative reserve for light department.” (Ord. 1482 § 1, 1977; Ord. 1158 § 1, 1960; prior code § 3-220)

3.34.020 Purpose.

The cumulative reserve for light department is created to provide funds for any improvement or to meet any emergency that may arise in the light department fund or any other tax-supported fund of the city. (Ord. 1482 § 1, 1977; Ord. 1158 § 1, 1960; prior code § 3-220)

3.34.030 Deposits.

There shall be transferred to and held in the cumulative reserve for light department the moneys budgeted annually for the purposes for which the fund is created, as well as any funds otherwise made available for it. (Ord. 1482 § 1, 1977; Ord. 1158 § 1, 1960; prior code § 3-220)

3.34.040 Accumulation and expenditure of moneys.

The moneys in the cumulative reserve for light department may be allowed to accumulate from year to year and may be expended at such times and in such portions as the city council determines; provided, that the moneys in the fund shall not be expended for any purpose other than as specified in this chapter, except as provided by law. (Ord. 1482 § 1, 1977; Ord. 1158 § 1, 1960; prior code § 3-220)

Chapter 3.36
CUMULATIVE RESERVE FUND
FOR PURCHASING PLANNING STUDIES AND SURVEYS FOR PLANNING COMMISSION AND COUNCIL

(Repealed by Ord. 2383)

Chapter 3.38
CUMULATIVE RESERVE FOR REVENUE SHARING FUNDS FOR CONSTRUCTION

(Repealed by Ord. 2383)

Chapter 3.40
CUMULATIVE RESERVE FOR STREETS

Sections:

3.40.010 Established.

3.40.020 Purpose.

3.40.030 Revenues for fund.

3.40.040 Accumulation of moneys – Expenditures.

3.40.010 Established.

There is created and established in the treasury of the city a special fund to be known as the “cumulative reserve for streets.” (Ord. 1435 § 1, 1975; prior code § 1-3401)

3.40.020 Purpose.

The cumulative reserve for streets is created to provide funds for construction, for matching funds for private construction or to meet any emergency that may arise in the street fund of the city. (Ord. 1435 § 1, 1975; prior code § 1-3401)

3.40.030 Revenues for fund.

There shall be transferred to and held in the cumulative reserve for streets the moneys budgeted annually for the purposes for which the fund is created by this chapter, as well as any funds otherwise made available for the fund. (Ord. 1435 § 1, 1975; prior code § 1-3401)

3.40.040 Accumulation of moneys – Expenditures.

The moneys in the cumulative reserve for streets may be allowed to accumulate from year to year and may be expended at such times and in such portions as the city council shall determine; provided, that the moneys in the fund shall not be expended for any purpose other than specified in this chapter, except as provided by law. (Ord. 1435 § 1, 1975; prior code § 1-3401)

Chapter 3.42
CUMULATIVE RESERVE FOR UNEMPLOYMENT COMPENSATION

(Repealed by Ord. 2383)

Chapter 3.44
EQUIPMENT RENTAL FUND

(Repealed by Ord. 2383)

Chapter 3.45
EQUIPMENT RESERVE FUND

Sections:

3.45.010 Established.

3.45.010 Established.

There is established the equipment reserve fund No. 108. (Ord. 2219 § 1, 1995)

Chapter 3.46
LOCAL IMPROVEMENT GUARANTY FUND

Sections:

3.46.010 Established – Purpose.

3.46.020 Budgeting moneys for fund.

3.46.030 Issuance of warrants.

3.46.040 Purchase of defaulted bonds and warrants.

3.46.050 Acquisition of property with assessments underlying instruments guaranteed by fund.

3.46.060 Interest and earnings – Surpluses in guaranteed local improvement funds.

3.46.070 Subrogation to holder’s rights upon payout.

3.46.080 Transfer of assets to the general fund reserve.

3.46.010 Established – Purpose.

Pursuant to Chapter 35.54 RCW, there is created a fund of the city to be known and designated as the “local improvement guaranty fund,” for the purpose of guaranteeing to the extent of such fund, in the manner provided by law and this chapter, for the payment of local improvements, bonds and warrants issued after the adoption of the ordinance codified in this chapter to pay the cost of improvements constructed in all local improvement districts of the city. (Ord. 1284 § 1, 1969; prior code § 1-2701)

3.46.020 Budgeting moneys for fund.

From time to time after the adoption of the ordinance codified in this chapter, for the purpose of maintaining the local improvement guaranty fund, the city shall, at the time of making its annual budget and tax levy, provide for the levy of a sum sufficient, with other resources of the fund, to meet the financial requirements of the fund; provided, that the levy in any one year shall not exceed five percent of the outstanding obligations guaranteed by the fund. (Ord. 1284 § 2, 1969; prior code § 1-2702)

3.46.030 Issuance of warrants.

Warrants drawing interest at not to exceed six percent shall be issued against the local improvement guaranty fund to meet any liability occurring against it. The warrants so issued shall at no time exceed five percent of the outstanding obligations guaranteed by the fund. At the time of making its annual budget and tax levy the city shall provide for the levying of a sum sufficient, with other resources of the fund, to pay warrants so issued during the preceding fiscal year. (Ord. 1284 § 3, 1969; prior code § 1-2703)

3.46.040 Purchase of defaulted bonds and warrants.

Defaulted bonds, interest coupons and warrants against local improvement district funds of the city shall be purchased out of the guaranty fund and as between the several issues of bonds, coupons or warrants no preference shall exist, but they shall be purchased in the order of their presentation. (Ord. 1284 § 4, 1969; prior code § 1-2704)

3.46.050 Acquisition of property with assessments underlying instruments guaranteed by fund.

A. For the purpose of protecting the guaranty fund, so much of the guaranty fund as is necessary may be used to purchase certificates of delinquency for general taxes on property subject to local improvement assessments which underlie the bonds, coupons or warrants guaranteed by the fund or to purchase such property at county tax foreclosures or from the county after foreclosure.

B. The city, as trustee of the fund, may foreclose the lien of general taxes, certificates of delinquency and purchase the property at foreclosure sale. When doing so, the court costs, costs of publication, expense for clerical work and other expenses incidental thereto shall be charged to and paid from the local improvement guaranty fund.

C. After acquiring title to property by purchase at general tax foreclosure sale or from the county after foreclosure, the city may lease it or sell it at public or private sale at such price and on such terms as may be determined by resolution of the council. All proceeds shall belong to and be paid into the local improvement guaranty fund. (Ord. 1284 § 5, 1969; prior code § 1-2705)

3.46.060 Interest and earnings – Surpluses in guaranteed local improvement funds.

Interest and earnings from the local improvement guaranty fund shall be paid into the fund. If in any local improvement fund guaranteed by the local improvement guaranty fund there is a surplus remaining after the payment of all outstanding bonds and warrants payable therefrom, it shall be paid into the local improvement guaranty fund. (Ord. 1284 § 6, 1969; prior code § 1-2706)

3.46.070 Subrogation to holder’s rights upon payout.

Whenever any sum is paid out of the local improvement guaranty fund on account of the principal or interest of a local improvement bond or warrant, the city, as trustee of the fund, shall be subrogated to all the rights of the holder of the bonds or interest coupon or warrant so paid and the proceeds thereof or of the underlying assessment shall become part of the guaranty fund. (Ord. 1284 § 6, 1969; prior code § 1-2706)

3.46.080 Transfer of assets to the general fund reserve.

A. Upon certification by the city finance director that the local improvement guaranty fund has sufficient funds currently on hand to meet all valid outstanding obligations of the fund and all other obligations of the fund reasonably expected to be incurred in the near future, the city council may by ordinance transfer assets from such fund to its general fund reserve.

B. The net cash of the local improvement guaranty fund may be reduced by such transfer to an amount not less than 10 percent of the net outstanding obligations guaranteed by such fund.

C. If, at any time within five years of any transfer of assets from the local improvement guaranty fund to the general fund reserve, the net cash of the local improvement guaranty fund is reduced below the minimum amount specified in subsection B of this section, the city shall, to the extent of the amount transferred, pay valid claims against the local improvement guaranty fund as a general obligation of the city. In addition, the city shall pay all reasonable costs of collection necessarily incurred by the holders of valid claims against the local improvement guaranty fund. (Ord. 2634 § 1, 2006)

Chapter 3.48
MUNICIPAL AIRPORT FUND
[Effective Until Official Closure of
Blaine Municipal Airport]

Sections:

3.48.010 Established – Purpose.

3.48.020 Administration.

3.48.030 Accumulation of moneys.

3.48.040 Transfer upon abolition.

3.48.050 Expenditures.

3.48.060 Repealed.

3.48.010 Established – Purpose.

There is created and established a special fund to be designated the “municipal airport fund,” to be used for the payment of salaries, wages, materials and supplies necessary for the maintenance, operation, administration and development of the municipal airport. (Ord. 1313 § 1, 1970; prior code § 1-2801)

3.48.020 Administration.

The municipal airport fund created in this chapter shall be administered by the director of public works or his authorized representative. (Ord. 1313 § 2, 1970; prior code § 1-2802)

3.48.030 Accumulation of moneys.

All moneys deposited in the municipal airport fund and not expended for the purposes provided for in this chapter shall remain in the fund from year to year and shall not be transferred to any other fund or expended for