Title 3
REVENUE AND FINANCE

Chapters:

3.04 Leasehold Excise Tax

3.08 Special Excise Tax on Lodging

3.12 Sales and Use Tax

3.14 Additional Sales and Use Tax

3.16 Repealed

3.18 Admission Tax Code

3.20 Repealed

3.24 Local Improvement Guaranty Fund

3.25 Foreclosure of Local Improvement Assessments

3.26 Police Department Substance Abuse Prevention and Investigative Fund

3.28 Additional Funds

3.32 Gambling Tax

3.36 Special Initiative Procedure for Tax Alteration

3.40 Bonds and Obligations

3.44 Excise Tax on Real Estate Sales

3.48 Check Handling Charge

3.52 Repealed

3.56 Brokered Natural Gas Tax

3.60 Indigent Defense Administrative Fee

Chapter 3.04
LEASEHOLD EXCISE TAX

Sections:

3.04.010 Purpose – City council findings.

3.04.020 Levied – Payment and collection.

3.04.030 Exemptions.

3.04.040 Rate – Credits allowed when.

3.04.050 Administration and collection.

3.04.060 Contract with state.

3.04.070 Inspection of records.

3.04.010 Purpose – City council findings.

A. The purpose of this chapter is to levy and collect a leasehold excise tax on the act or privilege of occupying or using publicly owned real or personal property through a leasehold interest in publicly owned property within the city limits on or after January 1, 1976, and at a rate of four percent of the taxable rent.

B. The city council recognizes that properties of the state, counties and school district and other municipal corporations are exempted by the State Constitution from property tax obligations, but that private lessees of such public properties receive substantial benefits from governmental services provided by the city, and that there should be a uniform method of taxation to apply to such leasehold interests, and that the lessees of publicly owned property are entitled to those governmental services, and that there is a need to provide for a leasehold excise tax to fairly compensate the city for services rendered. (Ord. 851 § 1, 1976).

3.04.020 Levied – Payment and collection.

There is levied and shall be collected a leasehold excise tax on and after January 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 RCW 82.29A.020. The tax shall be paid, collected and remitted to the Department of Revenue of the state at the time and in the manner prescribed by RCW 82.29A.050. (Ord. 851 § 2, 1976).

3.04.030 Exemptions.

Leasehold interests exempted by RCW 82.29A.130 as it now exists or may hereafter be amended shall be exempt from the tax imposed pursuant to BMC 3.04.020. (Ord. 853 § 2, 1976; Ord. 851 § 5, 1976).

3.04.040 Rate – Credits allowed when.

The rate of the tax imposed by BMC 3.04.020 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 or 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 extends 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 produce lease, as defined by RCW 82.29A.020, a credit of 33 percent of the tax produced by the above rate. (Ord. 851 § 3, 1976).

3.04.050 Administration and collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of chapter 82.29A RCW. (Ord. 851 § 4, 1976).

3.04.060 Contract with state.

The mayor of the city 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 3.04.020; provided, that the city attorney shall first approve the form and content of said contract. (Ord. 853 § 2, 1976; Ord. 851 § 7, 1976).

3.04.070 Inspection of 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. 851 § 6, 1976).

Chapter 3.08
SPECIAL EXCISE TAX ON LODGING

Sections:

3.08.010 Purpose.

3.08.020 Definitions.

3.08.030 Imposition – Amount.

3.08.040 Administration and collection.

3.08.060 Effective date.

3.08.070 Violation – Penalty.

3.08.010 Purpose.

The purpose of this chapter is to impose and levy 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, rooming house, 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. 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 enjoy the same. (Ord. 1358 § 2, 1997).

3.08.020 Definitions.

The definitions of “selling price,” “seller,” “buyer,” “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. 1358 § 2, 1997).

3.08.030 Imposition – Amount.

The tax levied in this chapter shall be in addition to any license fee or any other 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.

There is a special fund in the treasury of the city and all taxes collected under this chapter shall be placed in this special fund to be used solely for the purpose of paying all or any part of the cost 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. (Ord. 1358 § 2, 1997).

3.08.040 Administration and collection.

For the purposes of the tax levied in this chapter:

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

B. The administrative provisions contained in RCW 82.08.050 through 82.08.070 and in chapter 82.32 RCW shall apply to administration and collection of the tax 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 authorized to prescribe and utilize such forms and reporting procedures as the Department may deem necessary and appropriate. (Ord. 1358 § 2, 1997).

3.08.060 Effective date.

The effective date of the tax imposed by this chapter shall be April 1, 1998, and such tax shall be due and payable to the city on such date and all dates following, to be collected as provided in this chapter. (Ord. 1358 § 2, 1997).

3.08.070 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 shall be considered a separate offense. (Ord. 1358 § 2, 1997).

Chapter 3.12
SALES AND USE TAX

Sections:

3.12.010 Imposition.

3.12.020 Rate.

3.12.030 Administration and collection.

3.12.040 Records inspection.

3.12.050 Contract.

3.12.060 Violation – Penalty.

3.12.010 Imposition.

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. 726 § 1, 1970).

3.12.020 Rate.

The rate of tax imposed by BMC 3.12.010 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 Skagit County, the rate of tax imposed by this chapter shall be four hundred twenty-five/one thousandths of one percent. (Ord. 726 § 2, 1970).

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 RCW 82.14.050. (Ord. 726 § 3, 1970).

3.12.040 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. 726 § 4, 1970).

3.12.050 Contract.

The mayor of the city is authorized to enter into the contract with the Department of Revenue for the administration of the tax. (Ord. 726 § 5, 1970).

3.12.060 Violation – Penalty.

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 benefits, either direct or indirect, and any buyer who refuses to pay tax due under this chapter is guilty of a misdemeanor. (Ord. 726 § 6, 1970).

Chapter 3.14
ADDITIONAL SALES AND USE TAX

Sections:

3.14.010 Imposition.

3.14.020 Rate.

3.14.030 Administration and collection.

3.14.040 Records inspection.

3.14.050 Contract.

3.14.060 Special initiative.

3.14.070 Violation – Penalty.

3.14.010 Imposition.

There is imposed a sales or use tax, as the case may be, as authorized by RCW 82.24.030 (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 tax or use tax is collected pursuant to chapters 82.08 and 82.12 RCW. Revenues from this tax shall be distributed 50 percent to the current expense fund, and 50 percent to the street fund. (Ord. 1375 § 1, 1998; Ord. 1013 § 1, 1983).

3.14.020 Rate.

The rate of 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 tax or use tax imposed by Skagit County under Section 17(2), Chapter 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 3.14.010; provided further, that during such period as there is in effect a sales tax or use tax imposed by Skagit County under Section 17(2), Chapter 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 3.14.010 that amount of revenues equal to 15 percent of the rate of the tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session. (Ord. 1013 § 2, 1983).

3.14.030 Administration and collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.32.330. (Ord. 1013 § 3, 1983).

3.14.040 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. 1013 § 4, 1983).

3.14.050 Contract.

The mayor and clerk-treasurer are authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 1013 § 5, 1983).

3.14.060 Special initiative.

This chapter shall be subject to a special initiative. The number of registered voters needed to sign a petition for special initiative shall be 15 percent of the total number of names of persons listed as registered voters within the city on the day of the last preceding municipal general election. If a special initiative petition is filed with the city council, the operation of this chapter shall not be suspended pending a final decision on the disposition of the special initiative. The procedures for initiative contained in RCW 35A.11.100 shall apply to any such special initiative petition. (Ord. 1013 § 6, 1983).

3.14.070 Violation – Penalty.

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, and upon conviction thereof shall be punished by a fine of not more than $500.00 or imprisoned for not more than six months, or by both such fine and imprisonment. (Ord. 1013 § 7, 1983).

Chapter 3.16
ANTIRECESSION FISCAL ASSISTANCE FUND

(Repealed by Ord. 1168)

Chapter 3.18
ADMISSION TAX CODE

Sections:

3.18.010 Exercise of revenue license power.

3.18.015 Certificate of registration.

3.18.020 Definitions.

3.18.025 Tax imposed.

3.18.030 Tax on admission.

3.18.035 Exemptions.

3.18.040 Deductions.

3.18.045 Counting number of admissions.

3.18.050 Printing admission charges.

3.18.055 Unlawful sales of tickets in excess of price.

3.18.060 Posting admission charge.

3.18.065 Tickets sold elsewhere than regular ticket office.

3.18.070 Collection and remittance.

3.18.075 Penalty for late payment.

3.18.120 Transient business remittance.

3.18.125 Applications and returns confidential.

3.18.130 Sporting events and places.

3.18.135 Ticket sale outlet.

3.18.140 Overpayment of admissions tax.

3.18.145 Inspection of records.

3.18.150 Violator/violations.

3.18.160 Penalty for violations.

3.18.010 Exercise of revenue license power.

The provisions of this chapter constitute an exercise of the power of the city to license for revenue. (Ord. 1350 § 1, 1997).

3.18.015 Certificate of registration.

Every person, firm or corporation, prior to conducting or operating any event, or place of entrance, to which an admission charge is made, shall complete a certificate of registration and file the same with the finance director. The certificate of registration shall continue to be valid until December 31st of the same year in which it was issued. A list of admission charges for all events must accompany the certificate of registration. The application for certificate of registration, or a duplicate of it, shall be posted in the ticket office or box office where tickets or admission are sold.

Whenever registration is made for the purpose of operating or conducting a temporary or transitory event by persons who are not the owners, lessees or custodians of the building, lots or place where the activity is to be conducted, both the person conducting the event and the owner, lessee or custodian of the location of the event shall register for this event. Such owner, lessee or custodian, shall be held jointly liable for collection and remittance of the said tax. The owner, lessee and/or custodian shall be responsible for the remittance of the entire admissions tax unless the tax is paid by the conductor of the event. (Ord. 1350 § 1, 1997).

3.18.020 Definitions.

The following definitions shall apply throughout this chapter:

A. “Admission charge,” in addition to its usual and ordinary meaning is a monetary charge for an event open to the public, including, but not limited in meaning to:

1. Charges for entrance and observation, including, but not limited to:

a. A charge made for season tickets or subscriptions;

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

c. A charge made for food and refreshments in any place where any free entertainment, recreation or amusement is provided;

d. A charge made for admission to any theater, public dance or dance hall, cabaret, adult cabaret, amphitheater, club, haunted house, auditorium, stadium, athletic pavilion, park or field, baseball or athletic park, skating rink, swimming pool, circus, or similar place.

i. Admission to Any Carnival, Amusement Park, Etc. Admission tax shall be imposed upon admission to carnivals, amusement parks, etc.; however, the city will not impose an additional tax upon admissions to any mechanical devices, amusement type booths or activities and/or rides such as merry-go-round, ferris wheel, etc. within that event, unless there is no admission charge “at the gate” for such events. Then the person conducting the event is required to collect a tax for admission to the various rides;

e. A charge made for admission to or rental or use of equipment or facilities to any public golf course, facility, or driving range; if the rental of the equipment or facilities is necessary to the enjoyment of the golf course, facility, or driving range, at which a general admission is charged, the combined charges shall be considered as the admission charge.

2. Other activities, including the following:

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

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

3. For purposes of illustration only, the following table provides examples of activities subject to the admission tax (this list is not all inclusive):

Taxable	Not Taxable
1. For-profit theater	1. Annual dinner of a nonprofit organization which is open to members only
2. Movie theater	2. Tickets to a show performed for employees only of a for-profit company
3. Cover charge in restaurant lounge	3. Chamber of Commerce business fair which is open to members only
4. Charge for admittance to adult entertainment cabaret	4. Programs by schools and service organizations
5. Charge for entrance to a nonprofit organization’s trade show which is open to the public
6. Charge for a golf course which is open to the public

B. “Chapter” shall mean chapter 3.18 of the Burlington Municipal Code, as it may be amended or replaced from time to time.

C. “Government activities” shall mean activities that are sponsored or conducted by local governments, county, state or federal governments. This shall include programs or events sponsored by the city of Burlington.

D. “Nonprofit tax-exempt organization” means an organization, corporation, or association organized and operated for the advancement, appreciation, public exhibition or performance, preservation, study and/or teaching of the performing arts, visual arts, history, science, or public charity providing human services, or public education which is currently recognized by the United States of America as exempt from federal income taxation pursuant to Section 501 (c)(1) or (3) of the Internal Revenue Code of 1954, as it may be amended or replaced from time to time.

E. “Religious organization” means an organization engaged in the practice of a particular faith or central beliefs.

F. “Secondary or elementary school” means any public or private primary, middle school, junior high school, high school, or any accredited college, junior college, university, or the recognized student body association thereof.

G. “Service organization” means an organization that is dedicated to public service, whether or not a nonprofit tax-exempt organization as defined in subsection D of this section, including but not limited to the Chamber of Commerce, Rotary Club, Kiwanis Club, Soroptimist Club, Lions Club. (Ord. 1350 § 1, 1997).

3.18.025 Tax imposed.

There is levied and shall be collected a tax from every person, without regard to age, who pays an admission charge. Such tax shall be measured by applying the rates set forth in this chapter to the admission charge. 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 admission charge is paid. The tax required to be collected under this chapter shall be deemed held in trust by the person required to collect the same until remitted to the clerk as provided in this chapter.

No tax shall be levied on any person who is admitted free and from whom no compensating payment is obtained. The tax on reduced admission charges shall be charged on such reduced charge and not on the regular admission charge. (Ord. 1350 § 1, 1997).

3.18.030 Tax on admission.

Upon every person who pays an admission charge within the city, as to such persons, the amount of tax with respect to such activity shall be equal to the admission charge multiplied by the rate of five percent. (Ord. 1350 § 1, 1997).

3.18.035 Exemptions.

The following shall be exempt from any tax imposed under this chapter:

A. Admission charges for any activity of any elementary or secondary school.

B. Activities of churches and religious organizations.

C. Government activities, provided that for-profit activities conducted in conjunction with such an event shall not be exempt.

D. Events sponsored by nonprofit tax-exempt organizations as defined in BMC 3.18.020(D).

1. The admission tax levied and imposed pursuant to BMC 3.18.025 shall not apply to any person paying an admission charge to an event that is sponsored by a nonprofit tax-exempt organization, as defined in BMC 3.18.020(D), when the conditions of both of the following subsections (a) and (b) are met:

a. The nonprofit tax-exempt organization:

i. Publicly sponsors and through its members, representatives or personnel, promotes and publicizes the event, or

ii. Publicly sponsors the event and (1) performs a major portion of the performance; or (2) supplies a major portion of the materials on exhibit; or (3) when the event is part of a season or series of performances or exhibitions, performs the major portion of the performances or exhibitions in the season or series or supplies a major portion of the materials on exhibit;

b. The nonprofit tax-exempt organization receives the use and benefit of the admission charges collected.

2. The exemption to the admission tax provided in this section shall not apply to:

a. An event sponsored by a nonprofit tax-exempt organization in which the fee paid for any one for-profit contract is greater than 80 percent of anticipated gross proceeds where the anticipated gross proceeds of the event exceed $300,000;

b. An event in which a nonprofit tax-exempt organization lends its name as an endorsement to an ineligible person or organization for the purpose of invoking the tax exemption provided by this section.

3. In order to receive the benefit of the tax exemption provided by this section, the nonprofit tax-exempt organization must be registered with the city of Burlington finance department pursuant to BMC 3.18.040 at least 30 days prior to the first event for which an exemption is sought.

F. Activities of service organizations. (Ord. 1350 § 1, 1997).

3.18.040 Deductions.

In computing the tax imposed by this chapter, the following amounts may be deducted from the measure of the tax: Amounts derived from business which the city is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States. (Ord. 1350 § 1, 1997).

3.18.045 Counting number of admissions.

Whenever a charge is made for admission to any place, a serially numbered or reserved seat ticket shall be furnished to the person paying such charge unless written approval has been obtained from the finance director to use a turnstile or other counting device which will accurately count the number of paid admissions. (Ord. 1350 § 1, 1997).

3.18.050 Printing admission charges.

The established price of admission, any noncity tax, city tax, and the total price at which each admission ticket or card is sold shall be conspicuously and indelibly printed or written on the face or back of that part of the ticket which is to be retained by the management of the place to which admission is gained. This requirement may be waived in regard to temporary or transient events, which due to time make it impossible to print up admission tickets. This waiver must be reviewed and authorized by the finance director’s office prior to authorizing the event.

It is unlawful for any person to sell an admission ticket or card without having the name of the person conducting the event and the price of admission printed, stamped or written thereon. The admission tax due shall be based on the established price printed on each ticket. (Ord. 1350 § 1, 1997).

3.18.055 Unlawful sales of tickets in excess of price.

It is unlawful for anyone to sell or offer to sell an admission ticket or card at a price in excess of the price printed, stamped or written thereon. This section does not prohibit a ticket agent, duly authorized to sell tickets by the person or entity responsible for or in charge of conducting the subject event, from collecting a reasonable handling charge from the purchaser, in addition to the disclosed ticket price, consistent with general marketing practices in the Burlington area. The handling charge shall also be subject to tax in a sum equal to five percent of the amount of such excess or handling charge. (Ord. 1350 § 1, 1997).

3.18.060 Posting admission charge.

At all events, when a charge is made for admission a sign must be posted in a conspicuous place at its entrance or ticket office of the event which breaks down the admission charge as to (1) established price of admission, (2) noncity tax imposed, if any, (3) city tax imposed, and (4) total price. The name of the company or organization conducting the event shall also be posted at the same place. (Ord. 1350 § 1, 1997).

3.18.065 Tickets sold elsewhere than regular ticket office.

Whenever tickets are sold by a person outside of the city limits for an event located within the city limits, that person shall collect the admission tax imposed thereon. Whenever tickets or cards of admission are sold elsewhere than at the ticket or box office of the place or event, any price or charge made in excess of the established price or charge at such ticket or box office shall also be taxable in a sum equal to five percent of the amount of such excess. This additional tax shall be paid by the person paying the admission charge and shall be collected and remitted in the manner provided in BMC 3.18.070 by the person selling such tickets. (Ord. 1350 § 1, 1997).

3.18.070 Collection and remittance.

The person, firm or corporation receiving payment for admission on which a tax is levied under this chapter, shall collect the amount of the tax imposed from the person making payment for admission, shall hold said tax in trust until the same is remitted to the finance director as herein provided, and shall be personally liable for the amount of such tax if the same is not collected and remitted as herein provided; provided, however, that for temporary or transient events, the owner, custodian, etc., may be responsible for the payment of the tax per BMC 3.18.015 and 3.18.070.

Unless otherwise provided by the finance director, the tax imposed by this chapter shall be due and payable on a quarterly basis and remittance therefor shall accompany each return and be in the finance director’s office by 5:00 p.m. P.S.T. on or before the last day of each April, July, October and January, by the person, firm or corporation collecting the same. The quarterly returns shall be made on forms provided by the finance director, separately stating the number of admissions sold, the price for each admission, and the amount of tax, shall be signed and verified by the person making the return, and shall contain such other information as the finance director may specify. (Ord. 1350 § 1, 1997).

3.18.075 Penalty for late payment.

For each payment due, if such payment is not made by 5:00 p.m. on the due date, there shall be added penalties as follows:

A. One to 15 days delinquency, 10 percent with a minimum penalty of $10.00;

B. After 15 days delinquency, 15 percent with a minimum penalty of $10.00.

Failure to pay tax is a violation of this chapter and may be punished as such in addition to the late fees imposed. (Ord. 1350 § 1, 1997).

3.18.120 Transient business remittance.

Whenever any theater, carnival, circus, show, exhibition, public dance, entertainment or amusement or the like, makes an admission charge which is subject to the tax herein levied, and the same is of a temporary or transitory nature, of which the finance director shall be the judge, the finance director may require the return and remittance of the admissions tax immediately upon its collection or at the conclusion of the series of performances or exhibitions, whichever the finance director deems appropriate. An application for a certificate of registration shall be required as noted in BMC 3.18.015. For temporary or transient events, the owner, lessee or custodian shall be responsible for payment of this tax if the person conducting the event fails to do so. Failure to comply with any requirement of the finance director as to reporting and remittance of the tax as required shall be a violation of this chapter. (Ord. 1350 § 1, 1997).

3.18.125 Applications and returns confidential.

The applications and returns made to the finance director pursuant to this chapter shall not be made public, nor shall they be subject to the inspection of anyone except the mayor, city attorney, finance director or authorized agent, the members of the city council, etc., unless otherwise provided by law. 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 or otherwise in the State Privacy Act or other provisions of state law. (Ord. 1350 § 1, 1997).

3.18.130 Sporting events and places.

There shall be levied an admission tax of five percent of the amount paid where an admission is required to be paid to gain entrance to any building, enclosure, place or area in which there is a swimming pool, skating rink, bowling alley, golf course, golf driving range, miniature golf course, short nine, or to gain entrance to such pool, rink or course itself, that shall be applicable to both private and public facilities or any other similar event charging admission fees. This tax shall be assessed on admission charges whether in the form of membership fees or other charges for privilege of using the above areas. (Ord. 1350 § 1, 1997).

3.18.135 Ticket sale outlet.

The admissions tax shall apply to tickets sold by Burlington based ticket sales outlets for local events only. Additionally, the tax shall also apply to ticket sales outlets which are not located in Burlington but are selling tickets for events in Burlington. (Ord. 1350 § 1, 1997).

3.18.140 Overpayment of admissions tax.

Whenever the taxpayer has made an overpayment and within one year after date of such overpayment, upon submission of satisfactory proof thereof, makes application for refund or credit of the overpayment, such refund or credit shall, where appropriate, be made. (Ord. 1350 § 1, 1997).

3.18.145 Inspection of records.

The books, records, and accounts of any person, firm or corporation collecting a tax herein levied, shall, as to admission charges and tax collections, be at all reasonable times subject to examination and audit by the finance director and/or the State Auditor, and all such records shall be retained and be available for such inspection for a period of at least six years. (Ord. 1350 § 1, 1997).

3.18.150 Violator/violations.

Any person who directly or indirectly performs or omits to perform any act in violation of this chapter, including reporting and posting requirements, or aids and 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 and shall be a principal under the terms of this chapter, subject to penalty, and may be proceeded against as such. (Ord. 1350 § 1, 1997).

3.18.160 Penalty for violations.

Every person violating or failing to comply with any provision of this chapter or any lawful rule or regulation adopted by the finance director pursuant thereto, is guilty of a gross misdemeanor and upon conviction thereof shall be punished by a fine not to exceed $5,000 or by imprisonment for a term not to exceed one year or by both such fine and imprisonment. (Ord. 1350 § 1, 1997).

Chapter 3.20
FEDERAL SHARED REVENUE FUND

(Repealed by Ord. 1263)

Chapter 3.24
LOCAL IMPROVEMENT
GUARANTY FUND

Sections:

3.24.010 Established.

3.24.020 Title – Source of funds.

3.24.030 Expenditures – Certificates of delinquency.

3.24.040 Improvements.

3.24.050 Liability.

3.24.010 Established.

There is established for the city a fund for the purpose of guaranteeing, to the extent of such fund and in the manner provided in this chapter, the payment of its local improvement bonds and warrants issued to pay for any local improvement ordered subsequent to April 7, 1926. (Ord. 322 § 1, 1927).

3.24.020 Title – Source of funds.

The fund is designated the “local improvement guaranty fund.” For the purpose of maintaining the same, the city council shall levy from time to time as other taxes are levied such sums as may be necessary to meet the financial requirements thereof; provided, that such sums so levied in any year shall not be more than sufficient to pay the outstanding warrants on said fund and to establish therein a balance, which combined levy in one year shall not exceed five percent of the outstanding obligations thereby guaranteed. The tax levies in this chapter authorized and directed shall be additional to (and if need be in excess of) any and all statutory and other limitations applicable to the tax levies of the city. (Ord. 322 § 2, 1927).

3.24.030 Expenditures – Certificates of delinquency.

A. Whenever there shall be paid out of the local improvement guaranty fund any sum on account of principal or interest of a local improvement bond or warrant, the city as trustee for the fund shall be subrogated to all the rights of the holder of the bond or interest coupon or warrant so paid, and the proceeds thereof, or the assessment underlying the same, shall become part of such local improvement guaranty fund. There shall also be paid into such fund the interest received from bank deposits of the fund as well as any surplus remaining in any local improvement fund guaranteed in this chapter after the payment of all outstanding bonds or warrants payable primarily out of such local improvement fund. Warrants drawing interest at the rate not to exceed six percent shall be issued as other warrants are issued by the city against such local improvement guaranty fund to meet any liability against the same. At the time of making the annual budget and tax levy, the city shall provide for the levying and collecting of a sum sufficient with the other resources of the fund to pay all warrants so issued during the preceding fiscal year; provided, that such warrants at no time exceed five percent of the outstanding bond or warrant obligations guaranteed by the fund. Among the several issues of bonds or warrants guaranteed by the fund no preference shall exist but defaulted interest coupon bonds and warrants shall be purchased out of the fund in the order of their presentation.

B. So much of the money of the said local government guaranty fund as is necessary may be used to purchase certificates of delinquency for the general taxes on property subject to local improvement assessments underlying bonds or warrants guaranteed by said fund or to purchase such property at county foreclosure or from the county after foreclosure, for the purpose of protecting the guaranty fund. The fund shall be subrogated to the rights of the city and the city may foreclose the lien of such general tax certificates of delinquency and purchase the property at the foreclosure sale. After so acquiring title to real property, the city may lease or sell and convey the same as public or private sale for such price and on such terms as may be determined by resolution of the city council, any provision of law or other ordinance to the contrary notwithstanding, and all proceeds resulting from such sale shall belong to and be paid into such guaranty fund. The city clerk-treasurer shall be the executive officer of said fund under and subject to the direction of the city council by resolution. (Ord. 322 § 3, 1927).

3.24.040 Improvements.

A. The city shall not order any local improvement to be paid for in whole or in part by local improvement assessments where the estimated cost of such improvement, if such cost is all to be assessed in the district, or that portion of the estimated cost to be assessed if a portion only of the estimated cost is to be assessed, when added to all other outstanding and unpaid local improvement assessment against the property included in the district, excluding penalties and interest, shall exceed the actual value of the real property, exclusive of improvements thereon, within the district according to the valuation last placed upon it for the purposes of general taxation. When a local improvement is petitioned for by the owners of 75 percent of the lineal frontage upon the improvement and 75 percent of the area of the property within the district, and the petition requests that such limitation be exceeded, the city council may proceed with the improvement in the usual manner if the property owners so petitioning, or any of them, or any person in their behalf, shall deposit with the city a sum in cash equal to the amount that the improvement exceeds the limitations provided in this section. The sum so deposited shall be applied and credited on the assessment roll for the district by the city clerk-treasurer upon his receipt of the roll for collection. The city council may by unanimous vote order the construction of sanitary sewers and necessary accessories for the disposal of sewage, or for the construction of any sanitary fill or for the filling of any street to the established grade over any tide flats or tidelands in the manner now provided by law where in its judgment, the same are necessary for the public health, and may assess a part or the whole of the cost thereof to the property benefited without regard to the above and foregoing limitation. No assessment for diking, draining, sanitary fill or filling any street to the established grade over any tide flats or tidelands or for storm or sanitary sewers or water mains shall be included in any computation of outstanding assessments under the provisions of this section.

B. Before ordering any improvement under this section, the city council shall require and receive a report from the street committee and city engineer certifying in detail the local improvement assessments outstanding and unpaid against the property in the proposed district together with the aggregate of the actual value of the real property in the district, exclusive of the improvements thereon, according to the valuation last placed upon it for the purpose of general taxation. In the absence of fraud or gross mistakes, such certificate shall be final and conclusive in computing the valuation of any property in the district, any nonassessable railroad operating property or property owned by the United States or the state, Skagit County, or any school district or other public corporation, shall be valued at the same rate as assessed property similarly situated. (Ord. 322 § 4, 1927).

3.24.050 Liability.

Neither the holder nor the owner of any bond or warrant issued under the provisions of this chapter shall have any claim therefor against the city except for payment from the special assessments made for the improvement for which said bond or warrant was issued, and except as against the local improvement guaranty fund of the city. The city shall not be liable to any holder or owner of a bond or warrant for any loss to the guaranty fund occurring in the lawful operation thereof by the city. The remedy of the holder or owner of a bond or warrant in case of nonpayment shall be confined to the enforcement of the assessment and said local improvement guaranty fund. A copy of the foregoing part of this section shall be plainly written, printed or engraved on each bond issued and guaranteed under the provisions of this chapter, and such writing, printing or engraving shall be deemed a sufficient compliance with the requirements of Section 9405 of Remington’s Compiled Statutes. (Ord. 322 § 5, 1927).

Chapter 3.25
FORECLOSURE OF LOCAL IMPROVEMENT ASSESSMENTS

Sections:

3.25.010 Time of commencement of foreclosure action.

3.25.020 Notice to property owner.

3.25.030 Acceleration of installments – Attorneys’ fees.

3.25.010 Time of commencement of foreclosure action.

Actions for the foreclosure of delinquent local improvement assessments shall be commenced by the city on or before August 1st of the year in which the delinquency occurs. Said foreclosure proceeding shall be conducted in accordance with chapter 35.50 RCW and prior to the commencement of any such action, the city treasurer shall comply with the procedural requirements of chapter 35.50 RCW, concerning the commencement of such foreclosure actions. (Ord. 1167 § 1, 1990).

3.25.020 Notice to property owner.

The city treasurer shall send by certified mail to each person whose name appears on the assessment roll charged with any delinquent assessment or installment, at each address listed on said assessment roll and/or county tax roll, a notice at least 30 days before commencement of any action to foreclose a delinquent assessment or installment. The notice shall state the amount due on each separate lot, tract or parcel of land, and the date after which the foreclosure proceedings will commence. (Ord. 1167 § 2, 1990).

3.25.030 Acceleration of installments – Attorneys’ fees.

In any action brought for the foreclosure of a delinquent assessment or installment, future installments not otherwise due and payable shall thereupon be accelerated and the entire balance of the assessment with interest, penalty and cost shall become due and payable and the collection thereof shall be enforced by foreclosure as set forth in this chapter; provided, however, that in the case of such foreclosure there shall be added to the cost and expense of foreclosure such reasonable attorneys’ fees as the court may adjudge to be equitable, and the amount thereof apportioned to each delinquent assessment or installment appearing on the assessment roll. (Ord. 1167 § 3, 1990).

Chapter 3.26
POLICE DEPARTMENT SUBSTANCE ABUSE PREVENTION AND INVESTIGATIVE FUND

Sections:

3.26.010 Created.

3.26.020 Source of funds.

3.26.030 Interest.

3.26.040 Withdrawal of funds.

3.26.050 Release of funds.

3.26.060 Accounting.

3.26.010 Created.

There is created a special revenue fund entitled police department substance abuse prevention and investigative fund, which fund shall be used for the purpose of funding activities intended to prevent or limit substance abuse including, but not limited to, the providing of educational materials, costs associated with educating the public in regard to dangers of substance abuse, contracting with private and other public agencies in preventing substance abuse, and investigation of criminal activities relating to substance abuse. (Ord. 1115 § 1, 1987).

3.26.020 Source of funds.

Such fund shall receive in addition to any other moneys made available by the city council funds received through seizure and/or forfeiture in criminal drug cases and funds received from donations made by criminal defendants and others. (Ord. 1115 § 2, 1987).

3.26.030 Interest.

Any interest earned by moneys in the fund shall be retained by the fund. (Ord. 1115 § 3, 1987).

3.26.040 Withdrawal of funds.

The police chief for the city of Burlington is hereby granted authority to withdraw funds from the police department’s substance abuse prevention and investigative fund when, in the police chief’s opinion the use of said funds is necessary to achieve the purpose for which said fund was established. (Ord. 1147 § 1, 1989).

3.26.050 Release of funds.

The city clerk/treasurer of the city of Burlington is authorized to release said funds to the Burlington police chief upon the police chief’s written request. (Ord. 1147 § 2, 1989).

3.26.060 Accounting.

The Burlington police chief shall provide the city clerk/treasurer with an accounting of how said funds were utilized. Said accounting shall be in such form as shall meet the State Auditor’s standards. (Ord. 1147 § 3, 1989).

Chapter 3.28
ADDITIONAL FUNDS

Sections:

3.28.010 Arterial street fund – Purpose – Establishment.

3.28.020 Arterial street fund – Operation.

3.28.030 Cemetery fund – Created.

3.28.040 Cemetery fund – Perpetual care.

3.28.045 Cemetery capital outlay and equipment cumulative reserve fund.

3.28.050 Claims fund – Created – Use and accounting.

3.28.060 Claims fund – Transfers.

3.28.070 Cumulative reserve fund – For garbage equipment.

3.28.080 Superseded.

3.28.090 Cumulative reserve fund – Expenditures.

3.28.100 Refunding bond fund.

3.28.110 Payroll fund – Created.

3.28.120 Payroll fund – Transfers.

3.28.130 Travel expenses revolving fund.

3.28.140 Cumulative reserve fund – Sewer capital expenditures.

3.28.150 Cumulative reserve fund – Current expense capital expenditures.

3.28.160 Parks enhancement trust fund.

3.28.170 Parks endowment fund.

3.28.180 Parks and recreation capital reserve fund.

3.28.010 Arterial street fund – Purpose – Establishment.

The purpose of BMC 3.28.010 and 3.28.020 is to establish a fund to be known as the “arterial street fund,” separate and distinct from the “street fund,” and to prescribe the manner of its operation. (Ord. 588 § 1, 1961).

3.28.020 Arterial street fund – Operation.

RCW 82.36.020 provides one-half cent additional gasoline tax for the cities and towns, to be matched with at least 25 percent city funds, to be used exclusively for construction, improvement and repair of arterial streets. Each project is required to be based on the city arterial plan, commensurate with the city’s six-year comprehensive street plan, and submitted to the State Highway Department for approval prior to calling for bids. Prior to work commencement, the city must provide 25 percent of the project cost from other sources or funds. Upon completion of each project the city must submit a project report, including cost, to the State Highway Department. The operation of the fund, and initiation and completion of the various projects must be in accordance with RCW 82.36.020, and the interpretations and instructions promulgated by the Bureau of Municipal Corporations and the State Highway Department. (Ord. 588 § 2, 1961).

3.28.030 Cemetery fund – Created.

There is created a fund to be known as the “cemetery fund” into which shall be deposited all funds received from taxation or other sources for cemetery purposes and from the sale of lots, blocks and grave spaces from tracts conveyed to the city by the Burlington Cemetery Association, or other property hereafter acquired by the city, less such amounts as may be set aside from time to time as a permanent cemetery improvement fund for the maintenance fund or perpetual care fund for the maintenance, upkeep and improvement of said cemetery property and in the care of lots and tracts now and hereinafter occupied for burial purposes as provided in BMC 3.28.040. (Ord. 525 § 1, 1954).

3.28.040 Cemetery fund – Perpetual care.

At least 10 percent of the proceeds received from the sale of lots, tracts or parcels of land for burial purposes shall be set aside into a permanent fund to be known as the “cemetery perpetual care fund.” Said fund shall be kept perpetually invested from time to time in safe, interest-bearing securities as directed by the city council. The interest only received from the investment of said fund shall be used in the care and upkeep of the lots or tracts so sold. The sum of $7,000 from the perpetual care fund of the Burlington Cemetery Association, which sum was donated to the city for the care of the cemetery, shall also be conveyed into the cemetery perpetual care fund, and the interest therefrom shall be used for the care of the lots or tracts for which said $7,000 was contributed. The fund shall be perpetual and irreducible, and shall be used for no other purposes than specified in this section. (Ord. 1104 § 2, 1987; Ord. 525 § 2, 1954).

3.28.045 Cemetery capital outlay and equipment cumulative reserve fund.

At least 15 percent of the proceeds received from the sale of lots, tracts or parcels of land for burial purposes shall be set aside into a fund to be known as the “cemetery capital outlay and equipment cumulative reserve fund.” Such fund shall be kept invested in safe, interest-bearing securities as directed by the city council. The interest only received from the investment of the fund shall be used in the care and upkeep of the lots or tracts so sold. (Ord. 1104 § 3, 1987).

3.28.050 Claims fund – Created – Use and accounting.

There is created a fund to be known as the “claims fund,” into which fund there may be paid moneys from time to time from any funds which are available, and upon which fund warrants may be issued and paid in payment of claims against the city for any purpose. Appropriate accounting shall be maintained to show the department or departments and the respective amounts for which the warrants are issued and paid. (Ord. 513 § 2, 1953).

3.28.060 Claims fund – Transfers.

Transfers from an insolvent fund to the claims fund shall be by warrant. (Ord. 513 § 3, 1953).

3.28.070 Cumulative reserve fund – For garbage equipment.

There is created and established in the treasury of the city a fund to be known as “garbage equipment cumulative reserve fund,” to be used for the purchases of new garbage equipment. (Ord. 785 § 1, 1972).

3.28.080 Cumulative reserve fund – For cemetery capital outlay and equipment.

Superseded by Ord. 1104.¹ (Ord. 785 § 2, 1972).

3.28.090 Cumulative reserve fund – Expenditures.

All expenditures relevant to the fund established in BMC 3.28.070 shall be paid out and accounted for. (Ord. 785 § 3, 1972).

3.28.100 Refunding bond fund.

A. The purpose of this section is to establish funds and to set forth the procedure and accounting thereof.

B. The following fund is created in the treasury of the city for the deposit and expenditures of all funds related to its respective activity:

1. Refunding bond fund.

C. For accounting purposes, the fund shall be identified as follows:

1. Refunding bond fund, code 404. (Ord. 1067, 1985; Ord. 902 §§ 1, 2, 3, 1978).

3.28.110 Payroll fund – Created.

There is created a fund to be known as the “payroll fund,” into which fund there may be placed from time to time such amounts from any funds available as the city council shall in its discretion direct, and upon which fund warrants may be drawn and cashed for the purpose of paying any moneys due city employees for salaries and wages. Appropriate accounting records shall be kept to show the department or departments and the various amounts to which payments from said fund are properly chargeable. (Ord. 513 § 1, 1953).

3.28.120 Payroll fund – Transfers.

Transfers from an insolvent fund to the payroll fund shall be by warrant. (Ord. 513 § 3, 1953).

3.28.130 Travel expenses revolving fund.

A. There is created a revolving fund to be used solely for the purpose of making advance payments of travel expenses. Said funds shall be known as the “travel expenses revolving fund” and shall be administered pursuant to the terms of RCW 4.24.120 through 4.24.160.

B. Advance payments to be used solely for the purpose of travel expenses shall be made only upon the written approval of the department head of the department requesting such advance and of the city supervisor.

C. The sum of $1,000 shall be transferred from the city general fund to the travel expense revolving fund and the city clerk-treasurer is directed to take steps to make such transfer. (Ord. 1146 §§ 1 – 3, 1989).

3.28.140 Cumulative reserve fund – Sewer capital expenditures.

A. Purpose. The purpose of this section is to establish a cumulative reserve fund to receive and disburse monies for sewer capital expenditures.

B. Creation of Fund. The cumulative reserve fund for sewer capital expenditures is hereby created in the treasury of the city for the deposit and expenditure of all funds related to sewer capital expenditures.

C. Coding. For accounting purposes this fund shall be coded “402.”

D. Funding. Monies shall be transferred from the city’s sewer fund as designated in the city’s yearly budget. Additionally, all sewer hookup fees received by the city shall be deposited into this fund. (Ord. 1245 §§ 1 – 4, 1993).

3.28.150 Cumulative reserve fund – Current expense capital expenditures.

A. Purpose. The purpose of this section is to establish a cumulative reserve fund to receive and disburse all funds for purposes of current expense capital expenditures.

B. Creation of Fund. The cumulative reserve fund for current expense capital expenditures is hereby created in the treasury of the city for the deposit and expenditure of funds involving capital expenditures from the current expense fund.

C. Coding. For accounting purposes, the fund shall be coded “002.”

D. Funding. Monies shall be transferred to this fund from the current expense fund as designated in the city’s yearly budget. (Ord. 1246 §§ 1 – 4, 1993).

3.28.160 Parks enhancement trust fund.

A. There is established in the city treasury a special fund to be known and designated as the “Burlington parks enhancement trust fund.”

B. The Burlington parks enhancement trust fund may receive funds from private or public gifts, endowments, donations, bequests, or other similar sources or grants which are intended to be deposited in the Burlington parks enhancement trust fund. Funds which have been deposited in the fund shall be maintained and carried forward at the end of each budget year including interest from investment earnings of the funds.

C. The Burlington parks department shall adopt guidelines for the expenditure of funds which shall be approved by the city council. The city administrator shall be authorized to make expenditures subject to approval by the city council itemizing the various expenditures made. Expenditures from the fund shall be made to supplement and enhance the current parks department budget. (Ord. 1298 §§ 1 – 3, 1995).

3.28.170 Parks endowment fund.

A. There is established in the city treasury a special fund to be known and designated as the “Burlington parks endowment fund.”

B. Funding of the Burlington parks endowment fund shall be by private or public gifts, endowments, donations, bequests or other such sources or grants which are intended to be deposited in the Burlington parks endowment fund. Only income earned from investment of the funds in the endowment fund may be expended unless the city council shall specifically authorize expenditure of principal. All invested funds, including unspent income from investments, shall be maintained in the Burlington parks endowment fund, and carried forward at the end of each budget year.

C. The Burlington parks department shall adopt guidelines for the expenditure of funds from the Burlington parks endowment fund which shall be approved by the city council. All expenditures will be made from the fund only upon recommendation of the parks director and the approval of the city administrator or a designated committee of the board, subject to approval by the city council. (Ord. 1298 §§ 4 – 6, 1995).

3.28.180 Parks and recreation capital reserve fund.

A. There is established in the city treasury a special fund to be known and designated as the “Burlington parks and recreation capital reserve fund.”

B. The Burlington parks and recreation capital reserve fund may receive funds from real estate excise taxes, property and sales taxes, park impact fees, admission taxes, and hotel/motel taxes or other similar sources or grants which are intended or directed to be deposited in the fund. Funds which have been deposited in the fund shall be maintained and carried forward at the end of each year including interest from investment earnings of the fund.

C. The Burlington parks and recreation board shall adopt guidelines for the expenditure of funds which shall be approved by the city council. The parks and recreation director shall be authorized to make expenditures subject to approval by the city council itemizing the various expenditures to be made. The expenditures will be for park capital improvements and acquisitions and parks and recreation machinery and equipment. Expenditures for the fund shall be made to supplement and enhance the current parks and recreation department budget. (Ord. 1409 §§ 1, 2, 3, 1999).

Chapter 3.32
GAMBLING TAX

Sections:

3.32.010 Definitions.

3.32.020 Taxes imposed – Amounts.

3.32.030 Tax to be computed and paid quarterly – Exceptions.

3.32.040 Administration and collection of tax.

3.32.050 Method of payment.

3.32.060 Failure to make timely payments of tax or fee.

3.32.070 Notice of intention to engage in activity to be filed.

3.32.080 Records required.

3.32.090 Overpayment or underpayment of tax.

3.32.100 Failure to make return.

3.32.110 Tax additional to others.

3.32.120 Limitations on right to recovery.

3.32.130 Revenue.

3.32.140 Taxes, penalties and fees constitute debt to municipality.

3.32.150 Causing person to violate rule or regulation as violation – Penalty.

3.32.160 Violation relating to fraud or deceit – Penalty.

3.32.170 Defrauding or cheating other participant or operator as violation – Causing another to do so as violation – Penalty.

3.32.180 Working in gambling activity without license as violation – Penalty.

3.32.190 Gambling information, transmitting or receiving as violation – Penalty.

3.32.200 Violation – Penalties.

3.32.010 Definitions.

For the purposes of this chapter the words and terms used shall have the same meanings as each has under Chapter 218, Laws of 1973, 1st Ex. Sess. and chapter 9.46 RCW, each as amended, and under the rules of the Washington State Gambling Commission, Title 230 WAC, unless otherwise specifically provided or the context in which they are used herein

clearly indicates that they be given some other meaning. (Ord. 977 § 1, 1981).

3.32.020 Taxes imposed – Amounts.

There is hereby levied a tax upon all persons, associations, and organizations who conduct or operate gambling activities within the city of Burlington and who have been duly licensed by the Washington State Gambling Commission to conduct or operate such gambling activities, which tax shall be paid on the following gambling activities in the following respective amounts:

A. Bingo and Raffle Games. Any bingo or raffle activity, a tax computed at the rate of five percent of the difference between the gross revenue received from the conduct of such activity and the amount paid for or as prizes in the conduct of such activity; provided, however, that no tax shall be imposed under the authority of this chapter on bingo or raffles when such activity or any combination thereof is 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 provided further, that activities carried out by public or private schools or by organizations sponsored by or related to public or private schools, including parent organizations and student body organizations, shall be exempt from the provisions of this chapter when the proceeds of such activities are applied for the benefit of any such school, or school-sponsored or school-related organization; and provided further, that any deviation from exemption restrictions enumerated herein shall subject such organization to the requirements of this chapter to the same extent if such exemption had not been granted, including required payment within 10 days after written demand of the city of any taxes formerly granted exemption hereunder.

B. Punchboard or Pull Tab. Any punchboard or pull tab, a tax computed at the rate of four percent of the gross receipts from the conduct of such activity, excepting punchboard or pull tabs operated by bona fide charitable or nonprofit organizations. Punchboards or pull tabs operated by such bona fide charitable or nonprofit organizations shall be taxed at a rate of eight percent of the gross receipts from the operation of the games less the amount awarded as cash or merchandise prizes.

C. Card Games. Any card game, a tax computed at the rate of five percent of the gross receipts received from the conduct of such activity.

D. Fund-Raising Event. Any fund-raising event, a tax computed at the rate of 10 percent of the net income received from the conduct of such event. (Ord. 1505 § 1, 2002; Ord. 1446 § 1, 2000; Ord. 1415 § 1, 1999; Ord. 1354 § 1, 1997; Ord. 1337 § 1, 1997; Ord. 997 § 2, 1982; Ord. 977 § 2, 1981).

3.32.030 Tax to be computed and paid quarterly – Exceptions.

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

A. Whenever any person, association, or organization taxable hereunder, conducting or operating a taxable activity on a regular basis discontinues operation for a period of more than four consecutive weeks, or quits business, sells out or otherwise disposes of the business, or terminates the business, any tax due shall become payable, and such taxpayer shall within 10 days make a return and pay the tax.

B. Whenever it appears to the city that the collection of taxes from any person, association, or organization may be in jeopardy, the city, after not less than 15 days’ notice to the taxpayer, may require the taxpayer to remit taxes and returns at whatever intervals the city deems appropriate under the circumstances.

C. Whenever reports required by the State Gambling Commission under the provisions of chapter 9.46 RCW are required on less than a quarterly basis any person, association, or organization taxable hereunder shall report to the city on the same basis. (Ord. 977 § 3, 1981).

3.32.040 Administration and collection of tax.

A. Administration and collection of the various taxes imposed herein shall be the responsibility of the city. Remittance of the amount due shall be accompanied by a completed return form prescribed and provided by the city. The taxpayer shall be required to swear and affirm that the information given in the return is true, accurate, and complete. The city is authorized, but not required, to mail to taxpayers the necessary forms. Failure of the taxpayers to receive such a form shall not excuse them from making the return and timely paying all taxes due. The city shall make forms available to the public in reasonable numbers at City Hall during regular business hours.

B. In addition to the return form, a copy of the taxpayers 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. (Ord. 977 § 4, 1981).

3.32.050 Method of payment.

Taxes payable shall be remitted to the city on or before the time required by bank draft, certified check, cashier’s check, personal check, money order, or in 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 taxes are paid in full. The return and a copy of the quarterly report to the Washington State Gambling Commission shall be filed in the office of the city after notation by that office upon the return of the amount actually received from the taxpayer. (Ord. 977 § 5, 1981).

3.32.060 Failure to make timely payments of tax or fee.

A. If full payment of any tax or fee due is not received by the city 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, six percent of tax due;

2. Eleven to 20 days late, eight percent of tax due;

3. Twenty-one to 31 days late, 10 percent of tax due;

4. Thirty-two to 60 days late, 11 percent of tax due; but in no event shall the penalty amount be less than $5.00. In addition to this penalty the city may charge the taxpayer interest of one percent of all taxes and fees due for each 30-day period, or portion thereof, that said amounts are past due.

B. Failure to make payment in full of all tax amounts, and penalties, within 60 days following the day the tax amount initially became due shall be both a civil and criminal penalty of this section. (Ord. 977 § 6, 1981).

3.32.070 Notice of intention to engage in activity to be filed.

A. In order that the city may identify those persons who are subject to taxation under these provisions, each person, association, or organization shall file with the city a form “declaration of intent” to conduct an activity taxable as herein provided. The declaration of intent shall be a form to be prescribed by the city and shall be submitted with a copy of the license issued by the Washington State Gambling Commission. The filing shall be made not later than 10 days prior to conducting or operating a taxable activity or 20 days after the effective date of the ordinance codified in this chapter, if the activity is being conducted prior to its adoption. No fee shall be charged for such filing, which is not for the purpose of regulation of this activity.

B. Failure to timely file shall not excuse any person, association or organization from any tax liability. (Ord. 977 § 7, 1981).

3.32.080 Records required.

A. Each person, association or organization engaging in an activity taxable under these provisions shall maintain records respecting that activity which truly, completely, and accurately disclose all information necessary to determine the tax liability 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 available for inspection and audit at any reasonable time with reasonable notice. Inspection shall be made upon demand by the city or its designee, at the place where such records are kept, for the purpose of enforcing these provisions.

C. Where the taxpayer does not keep all of the books, records, or items required in this jurisdiction, the taxpayer shall either:

1. Produce all the required books, records, or items within the city for such inspection within seven days following a request of the city; or

2. Bear the actual cost of the inspection by the city or its 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 city 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 said examination of the records. (Ord. 977 § 8, 1981).

3.32.090 Overpayment or underpayment of tax.

If, upon application by a taxpayer for a refund or an audit of his records, or upon any examination of the returns or records by the city, it is determined that within the immediate past three years:

A. 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 such period shall be credited to the taxpayer’s account or shall be credited to the taxpayer at the taxpayer’s option. No refund or credit shall be allowed with respect to any excess amounts paid more than three years before the date of such application or examination.

B. A tax or other fee has been paid which is less than properly due, or no tax or other fee has been paid, the city shall mail a statement to the taxpayer showing the balance due, including the tax amount or penalty assessment and fees, and it shall be a separate, additional violation of the provisions of this section, both civil and criminal, if the taxpayer fails to make payment in full within 10 calendar days of mailing. (Ord. 977 § 9, 1981).

3.32.100 Failure to make return.

If any taxpayer fails, neglects or refuses to make and file his return as and when required under these provisions, the city is authorized to determine the amount of tax payable, together with any penalty and/or interest assessed. The taxpayer shall then be notified by mail of the amount which shall become immediately due and payable. (Ord. 977 § 10, 1981).

3.32.110 Tax additional to others.

The tax herein levied shall be in addition 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. 977 § 11, 1981).

3.32.120 Limitations on right to recovery.

The right of recovery by the city from the taxpayer for any tax provided hereunder shall be outlawed after the expiration of three calendar years from the date that tax became due. The right of recovery against the city because of overpayment of tax by any taxpayer shall be outlawed after the expiration of three calendar years from the date such payment was made. (Ord. 977 § 13, 1981).

3.32.130 Revenue.

Any revenue collected from such tax shall be used primarily by the city for the purpose of the enforcement of the provisions of chapter 9.46 RCW, the rules and regulations of the Washington State Gambling Commission, and this chapter. (Ord. 977 § 20, 1981).

3.32.140 Taxes, penalties and fees constitute debt to municipality.

Any tax due and unpaid under these provisions and all penalties or fees shall constitute a debt to the city, a municipal corporation, and may be collected by court proceedings the same as any other debt in like amount, but shall be in addition to all other existing remedies. (Ord. 977 § 12, 1981).

3.32.150 Causing person to violate rule or regulation as violation – Penalty.

Any person who knowingly causes, aids, abets, or conspires with another to cause any person to violate any rule or regulation adopted pursuant to chapter 9.46 RCW originally and as amended shall be guilty of a gross misdemeanor and upon conviction shall be punished by imprisonment in the county jail for not more than one year or by a fine of not more than $5,000 or both. (Ord. 977 § 15, 1981).

3.32.160 Violation relating to fraud or deceit – Penalty.

Any person or association or organization operating any gambling activity who or which, directly or indirectly, shall in the course of such operation:

A. Employ any device, scheme, or artifice to defraud, or

B. Make any untrue statement of a material fact, or omit to state a material fact necessary in order to make the statement made not misleading, in the light of the circumstances under which said statement is made, or

C. Engage in any act, practice or course of operation as would operate as a fraud or deceit upon any person, shall be guilty of a gross misdemeanor and upon conviction shall be punished by imprisonment in the county jail for not more than one year or by a fine of not more than $5,000, or both. (Ord. 977 § 16, 1981).

3.32.170 Defrauding or cheating other participant or operator as violation – Causing another to do so as violation – Penalty.

A. No person participating in a gambling activity shall in the course of such participation, directly or indirectly:

1. Employ or attempt to employ any device, scheme, or artifice to defraud any other participant or any operator;

2. Engage in any act, practice, or course of operation as would operate as a fraud or deceit upon any other participant or any operator;

3. Engage in any act, practice, or course of operation while participating in a gambling activity with the intent of cheating any other participant or the operator to gain an advantage in the game over the other participant or operator;

4. Cause, aid, abet, or conspire with another person to cause any other person to violate subsections A through C of this section.

B. Any person violating this section shall be guilty of a gross misdemeanor and upon conviction shall be punished by imprisonment in the county jail for not more than one year or by a fine of not more than $5,000, or both. (Ord. 977 § 17, 1981).

3.32.180 Working in gambling activity without license as violation – Penalty.

Any person who works as an employee or agent or in a similar capacity for another person in connection with the operation of an activity for which a license is required under chapter 9.46 RCW originally and as amended or by rule of the Washington State Gambling Commission created in chapter 9.46 RCW without having obtained the applicable license required by the Washington State Gambling Commission under RCW 9.46.070(16) shall be guilty of a gross misdemeanor and shall, upon conviction, be punished by not more than one year in the county jail or a fine of not more than $5,000, or both. (Ord. 977 § 18, 1981).

3.32.190 Gambling information, transmitting or receiving as violation – Penalty.

Whoever knowingly transmits or receives gambling information by telephone, telegraph, radio, semaphore or similar means, or knowingly installs or maintains equipment for the transmission or receipt of gambling information, other than satellite wagering (pari-mutuel betting on horse racing), shall be guilty of a gross misdemeanor; provided, however, that this section shall not apply to such information transmitted or received or equipment installed or maintained relating to activities as enumerated in RCW 9.46.030 or any act or acts in furtherance thereof when conducted in compliance with the provisions of chapter 9.46 RCW originally and as amended and in accord with the rules and regulations adopted pursuant thereto. (Ord. 1287 § 1, 1995; Ord. 977 § 19, 1981).

3.32.200 Violation – Penalties.

A. Any person violating any of the provisions or failing to comply with any of the mandatory requirements of this chapter is guilty of a misdemeanor. Any person convicted of a misdemeanor under this chapter shall be punished by a fine not to exceed $500.00, or by imprisonment not to exceed 90 days, or both such fine and imprisonment.

B. Each such taxpayer is guilty of a separate offense for each and every day during any portion of which any violation of these provisions is committed, continued, or permitted by any such taxpayer and he is punishable accordingly. (Ord. 977 § 14, 1981).

Chapter 3.36
SPECIAL INITIATIVE PROCEDURE FOR TAX ALTERATION

Sections:

3.36.010 Ordinances subject to procedure.

3.36.020 Petition – Filing.

3.36.030 Petition – Form.

3.36.040 Petition – Signatures.

3.36.050 Clerk-treasurer to determine sufficiency of signatures.

3.36.060 Taxpayer recourse.

3.36.070 Procedure to follow city standards.

3.36.080 Notice requirements.

3.36.090 Form of ballots.

3.36.100 Effective date of successful petition.

3.36.110 Notation by clerk-treasurer.

3.36.010 Ordinances subject to procedure.

Every ordinance imposing or altering a sales tax under Section 17(2), Chapter 49, Laws of 1982, 1st Ex. Sess.; every ordinance imposing or altering an excise tax on the sale of real property under Sec. 11(2) of that chapter; and every ordinance first imposing or increasing the rate of a business and occupation tax shall be subject to a special initiative procedure as provided in this chapter. (Ord. 1014 § 1, 1983).

3.36.020 Petition – Filing.

A. An initiative petition proposing to repeal a tax ordinance referred to in BMC 3.36.010 may be filed at any time. The petition shall be filed with the city, signed by a number of registered voters equaling at least 15 percent of the total number of persons listed as registered voters within the city on the day of the last preceding municipal general election. Upon the filing of such a petition the city shall either:

1. Pass the proposed ordinance without alteration within 20 days after the city clerk-treasurer’s certification that the number of signatures on the petition are sufficient; or

2. Immediately after the clerk-treasurer’s certificate of sufficiency is attached to the petition, cause to be called a special election as provided by state law for submission of the proposed ordinance without alteration to a vote of the people.

B. Pending an election, the tax ordinance subject to the special initiative shall remain in effect and the tax shall continue to be collected until the result of the election repealing the ordinance is declared or certified as provided by state law. (Ord. 1014 § 2, 1983).

3.36.030 Petition – Form.

The special initiative petition shall include a proposed ordinance repealing the existing tax ordinance and shall be as follows:

Special Initiative Repealing _____ Tax
(Chapter 49, Laws of 1982, 1st Ex. Sess.)

Shall Ordinance No. ____ of the (city) of _______, (imposing) (increasing) a (one-half cent sales tax, etc.) be repealed by the following:

An Ordinance of the (city) of ____, repealing Ordinance No. ____, and providing an effective date.

Be it enacted by the voters of the (city) of _________.

Sec. 1. Ordinance No. ___ of the (city) of _____ adopted ____, 19__, is hereby repealed.

Sec. 2. This ordinance shall take effect on the first day of the calendar quarter which begins 30 days or more after the effective date of the approval of the Special Initiative by the (city) (governing body) or on the first day of the calendar quarter which begins 30 days or more after the certification of the results of the election at which the Special Initiative was approved by the voters.

(Ord. 1014 § 3, 1983).

3.36.040 Petition – Signatures.

Every signer to a petition submitting a proposed ordinance to the city shall add to the signature the signer’s place of residence giving street and number. The signatures need not all be appended to one paper, but one of the signers on each paper must attach thereto an affidavit stating the number of signatures thereon, that each signature thereon is a genuine signature of the person whose name it purports to be and that the statements therein made are true as such person believes. (Ord. 1014 § 4, 1983).

3.36.050 Clerk-treasurer to determine sufficiency of signatures.

Within 10 days from the filing of a petition submitting a proposed ordinance the city clerk-treasurer shall ascertain and append to the petition a certificate stating whether or not it is signed by a sufficient number of registered voters, using the registration records and returns of the preceding municipal election as the sources of information, and the city shall allow extra help for that purpose, if necessary. If the signatures are found by the clerk-treasurer to be insufficient, the petition may be amended in that respect within 10 days from the date of the certificate. Within 10 days after submission of the amended petition the clerk-treasurer shall make an examination thereof and append a certificate thereto in the same manner as before. If the second certificate shall also show the number of signatures to be insufficient, the petition shall be returned to the person filing it. (Ord. 1014 § 5, 1983).

3.36.060 Taxpayer recourse.

If the clerk-treasurer finds the petition insufficient or if the city refuses either to pass an initiative ordinance or order an election thereon, any taxpayer may commence an action in the superior court against the city and procure a decree ordering an election to be held in the city for the purpose of voting upon the proposed ordinance if the court finds the petition to be sufficient. (Ord. 1014 § 6, 1983).

3.36.070 Procedure to follow city standards.

Publication of notice, the election, the canvass of the returns and declaration of the results shall be conducted in all respects as are other city elections. Any number of proposed ordinances may be voted on at the same election, but there shall not be more than one special election for the purpose during any one six-month period unless otherwise provided by state law. (Ord. 1014 § 7, 1983).

3.36.080 Notice requirements.

The clerk-treasurer shall cause any ordinance required to be submitted to the voters at an election to be published once in each of the daily newspapers in the city not less than five nor more than 20 days before the election. If no daily newspaper is published in the city, publication shall be made in each of the weekly newspapers published in the city not less than five nor more than 20 days before the election. The publication required by this section shall be in addition to the notice required in chapter 29.27 RCW. (Ord. 1014 § 8, 1983).

3.36.090 Form of ballots.

The ballots used for voting upon the proposed ordinance initiated by petition shall be similar to those used at a general municipal election in the city and shall contain the words “for the ordinance” (stating the nature of the proposed ordinance) and “against the ordinance” (stating the nature of the proposed ordinance). (Ord. 1014 § 9, 1983).

3.36.100 Effective date of successful petition.

If a majority of votes cast thereon favor the proposed ordinance initiated by petition, it shall become effective on the first day of the calendar month following the month in which the election is officially certified, or a later date specified in the proposed ordinance in conformity with state law, and shall be made a part of the record of ordinances of the city. (Ord. 1014 § 10, 1983).

3.36.110 Notation by clerk-treasurer.

Upon the adoption of an ordinance initiated by petition, the clerk-treasurer shall write on the margin of the record thereof “ordinance by petition No. _____”, or “ordinance by vote of the people.” (Ord. 1014 § 11, 1983).

Chapter 3.40
BONDS AND OBLIGATIONS

Sections:

3.40.010 Definitions.

3.40.020 Findings.

3.40.030 Adoption of registration system.

3.40.040 Statement of transfer restrictions.

3.40.010 Definitions.

The following words shall have the following meanings when used in this chapter:

A. “Bond” or “bonds” shall have the meaning defined in Section 2(1), Chapter 167, Laws of 1983, as it may be from time to time amended.

B. “City” means the city of Burlington, Washington.

C. “Fiscal agencies” means the duly appointed fiscal agencies of the state of Washington serving as such at any given time.

D. “Obligation” or “obligations” shall have the meaning defined in Section 2(3), Chapter 167, Laws of 1983, as it may be from time to time amended.

E. “Registrar” means the person or persons designated by the city to register ownership of bonds or obligations under this chapter. (Ord. 1026 § 1, 1983).

3.40.020 Findings.

The city council finds that it is in the city’s best interest to establish a system of registering the ownership of the city’s bonds and obligations in the manner permitted by law. (Ord. 1026 § 2, 1983).

3.40.030 Adoption of registration system.

The city adopts the following system of registering the ownership of its bonds and obligations:

A. Registration Requirement. All bonds and obligations offered to the public, having a maturity of more than one year and issued by the city after June 30, 1983, on which the interest is intended to be exempted from federal income taxation, shall be registered as to both principal and interest as provided in this section.

B. Method of Registration. The registration of all city bonds and obligations required to be registered shall be carried out either by:

1. A book entry system of recording the ownership of the bond or obligation on the books of the city or the fiscal agencies, whether or not a physical instrument is issued; or

2. By recording the ownership of the bond or obligation and requiring as a condition of the transfer of ownership of any bond or obligation the surrender of the old bond or obligation and either the reissuance of the old bond or obligation or the issuance of a new bond of obligation to the new owners.

No transfer of any bond or obligation subject to registration requirements shall be effective until the name of the new owner and the new owner’s mailing address, together with such other information deemed appropriate by the registrar, shall be recorded on the books of the registrar.

C. Denominations. Except as may be provided otherwise by the ordinance authorizing their issuance, registered bonds or obligations may be issued and reissued in any denomination up to the outstanding principal amount of the bonds or obligations of which they are a part. Such denominations may represent all or a part of a maturity or several maturities and on reissuance may be in smaller amounts than the individual denominations for which they are reissued.

D. Appointment of Registrar. Unless otherwise provided in the ordinance authorizing the issuance of registered bonds or obligations, the city clerk-treasurer shall be the registrar for all registered interest-bearing warrants, installment contracts, interest-bearing leases and other registered bonds or obligations not usually subject to trading, and the fiscal agencies shall be the registrar for all other city bonds and obligations.

E. Duties of Registrar.

1. The registrar shall serve as the city’s authenticating trustee, transfer agent, registrar and paying agent for all registered bonds and obligations for which he, she, or it serves as registrar and shall comply fully with all applicable federal and state laws and regulations respecting the carrying out of those duties.

2. The rights, duties, responsibilities and compensation of the registrar shall be prescribed in each ordinance authorizing the issuance of the bonds or obligations, which rights, duties, responsibilities and compensation shall be embodied in a contract executed by the city clerk-treasurer and the registrar.

3. In instances when the fiscal agency serves as registrar, the city adopts by reference the contract between the State Finance Committee of the state of Washington and the fiscal agencies in lieu of executing a separate contract and prescribing by ordinance the rights, duties, obligations and compensation of the registrar. As well, when the city clerk-treasurer serves as registrar, a separate contract shall not be required.

4. In all cases when the registrar is not the fiscal agency, the ordinance authorizing the issuance of the registered bonds or obligations shall specify the terms and conditions of:

a. Making payments of principal and interest;

b. Printing any physical instruments, including the use of identifying numbers or other designation;

c. Specifying record and payment dates;

d. Determining denominations;

e. Establishing the manner of communicating with the owners of the bonds or obligations;

f. Establishing the methods of receipting for the physical instruments for payment of principal, the destruction of such instruments and the certification of such destruction;

g. Registering or releasing security interests, if any; and

h. Such other matters pertaining to the registration of the bonds or obligations authorized by such ordinance as the city may deem to be necessary or appropriate. (Ord. 1026 § 3, 1983).

3.40.040 Statement of transfer restrictions.

Any physical instrument issued or executed by the city subject to registration under this chapter shall state on its face that the principal of and interest on the bonds or obligations shall be paid only to the owner thereof registered as such on the books of the registrar as of the record date defined in the instrument and to no other person, and that such instrument, either principal or interest, may not be assigned except on the books of the registrar. (Ord. 1026 § 4, 1983).

Chapter 3.44
EXCISE TAX ON REAL ESTATE SALES

Sections:

3.44.010 Imposition of tax.

3.44.020 Rate of tax imposed.

3.44.030 State law adopted by reference.

3.44.040 Local capital improvement fund.

3.44.050 Disposition of proceeds – No limitation imposed on city.

3.44.060 Disposition of proceeds by county.

3.44.070 Tax an obligation of seller.

3.44.080 Tax lien on real property.

3.44.090 Duties of county treasurer.

3.44.100 Tax due and payable when.

3.44.110 Refunds.

3.44.010 Imposition of tax.

There is imposed an excise tax on each sale of real property constituting a taxable event as defined in chapter 82.46 RCW and occurring within the corporate limits of the city. The tax imposed under this section shall be collected from persons who are taxable by the state under chapter 82.46 RCW and such tax shall comply with all applicable rules, regulations, laws and court decisions regarding real estate tax provisions as imposed by the state under chapter 82.46 RCW. (Ord. 1238 § 1, 1993; Ord. 1127 § 1, 1988).

3.44.020 Rate of tax imposed.

The rate of tax imposed by this section shall be one-half of one percent of the selling price of all real property upon which this tax is imposed by BMC 3.44.010. (Ord. 1311 § 1, 1995; Ord. 1238 § 2, 1993; Ord. 1127 § 2, 1988).

3.44.030 State law adopted by reference.

Chapter 82.46 RCW and any and all subsequent amendments to said statute are adopted by this reference as if set forth in full herein. The city clerk-treasurer is directed to maintain one copy of chapter 82.46 RCW as currently enacted or as subsequently amended on file for public use and examination during regular city business hours. Copies of said statute shall be attached to the ordinance codified in this chapter and authenticated by the city clerk-treasurer. (Ord. 1238 § 3, 1993; Ord. 1127 § 11, 1988).

3.44.040 Local capital improvement fund.

There is created a special fund No. 301 known as “local capital improvements fund,” into which shall be deposited all proceeds of the tax imposed by this chapter and distributed to the city. (Ord. 1238 § 4, 1993; Ord. 1127 § 12, 1988).

3.44.050 Disposition of proceeds – No limitation imposed on city.

All proceeds from the tax imposed by this chapter shall be placed by the city clerk-treasurer in a capital improvement fund and shall be used for capital improvements, including those listed in RCW 35.43.040; provided, that one-fourth of one percent of the tax shall be dedicated to parks department capital improvement projects. 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. 1311 § 2, 1995; Ord. 1238 § 5, 1993; Ord. 1127 § 3, 1988).

3.44.060 Disposition of proceeds by county.

The county treasurer shall place one percent of the proceeds of the taxes imposed by BMC 3.44.010 in the county current expense fund to defray costs of collection. The remaining proceeds from city taxes imposed herein shall be distributed to the city monthly. (Ord. 1127 § 4, 1988).

3.44.070 Tax an obligation of seller.

The taxes imposed by BMC 3.44.010 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. 1127 § 5, 1988).

3.44.080 Tax lien on real property.

The taxes imposed by BMC 3.44.010 and any interest or penalties thereon are a 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. 1127 § 6, 1988).

3.44.090 Duties of county treasurer.

A. The taxes imposed by BMC 3.44.010 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 herein shall be evidence of the satisfaction of the lien imposed in BMC 3.44.080 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 suitable notation of this fact is made on the instrument by the county treasurer. (Ord. 1127 § 7, 1988).

3.44.100 Tax due and payable when.

The tax imposed by BMC 3.44.010 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. 1127 § 8, 1988).

3.44.110 Refunds.

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. 1127 § 9, 1988).

Chapter 3.48
CHECK HANDLING CHARGE

Sections:

3.48.010 Established.

3.48.020 Assessment authorized.

3.48.010 Established.

There is established a check-handling charge for all checks or drafts payable to the city which are dishonored for payment by the bank or institution upon which said checks or drafts are drawn, which check-handling charge shall be the sum of $30.00. (Ord. 1501 § 1, 2002; Ord. 1142 § 1, 1989).

3.48.020 Assessment authorized.

The city finance director shall be, and is authorized and directed to assess said check-handling charge in addition to, and as part of, the payment or obligation due or made to the city of Burlington for which the dishonored check or draft was issued. (Ord. 1501 § 2, 2002; Ord. 1142 § 2, 1989).

Chapter 3.52
REFUSE COLLECTION TAX

(Repealed by Ord. 1588)

Chapter 3.56
BROKERED NATURAL GAS TAX

Sections:

3.56.010 Imposed.

3.56.010 Imposed.

A. As authorized by RCW 82.14.230, there is hereby fixed and imposed on every person a use tax for the privilege of using natural gas or manufactured gas in the city of Burlington as a consumer. The tax shall be in an amount equal to the value of the article used by the taxpayer multiplied by the rate of tax on the business of selling or furnishing gas for domestic, business or industrial consumption set forth in BMC 5.12.070(E). The “value of the article used” shall have the meaning set forth in RCW 81.12.010(1), and does not include any amounts that are paid for the hire or use of a natural gas business in transporting the gas subject to tax under this section if those amounts are subject to tax under BMC 5.12.070(E).

B. The tax imposed under this section shall not apply to the use of natural or manufactured gas if the person who sold the gas to the consumer has paid a tax under BMC 5.12.070(E) with respect to the gas for which exemption is sought under this subsection.

C. There shall be a credit against the tax levied under this section in an amount equal to any tax paid by:

1. The person who sold the gas to the consumer when that tax is a gross receipts tax similar to that imposed under BMC 5.12.070(E) by another state with respect to the gas for which a credit is sought under this subsection; or

2. The person consuming the gas upon which a use tax similar to the tax imposed by this section was paid by another state with respect to the gas for which a credit is sought under this subsection.

D. The use tax herein imposed shall be paid by the consumer. The administration and collection of the tax hereby imposed shall be by the Washington State Department of Revenue pursuant to RCW 82.14.050. (Ord. 1372 § 1, 1998).

Chapter 3.60
INDIGENT DEFENSE ADMINISTRATIVE FEE

Sections:

3.60.010 Indigent defense administrative fee.

3.60.020 Collection.

3.60.030 Inability to pay.

3.60.010 Indigent defense administrative fee.

A defendant charged with a crime and requesting legal counsel at the expense of the city of Burlington shall pay an administrative fee of $10.00 as reimbursement to the city for administrative costs and expenses incurred in the processing of the application. Administrative fees shall not be refundable. Indigent applicants who are unable to pay the administrative fee shall sign an agreement to pay the fee at a later date. (Ord. 1580 § 1, 2005).

3.60.020 Collection.

Administrative fees are payable at the time the request for a public defense is made to the city. (Ord. 1580 § 1, 2005).

3.60.030 Inability to pay.

No applicant who is determined to be indigent will be denied a public defense if such applicant is unable to pay the administrative fee. (Ord. 1580 § 1, 2005).

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Footnotes

¹Code reviser’s note: Ord. 1104 is codified in BMC 3.28.045. This section has been removed from the code at the request of the city.