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Title 3
REVENUE AND FINANCEChapters:
3.04 Depository – Investment of Funds
3.05 Payment of Claims or Other Obligations
3.06 Transfer of Funds
3.08 Local Improvements
3.09 Local Improvement Guaranty Fund
3.10 Fees for Documents and Services
3.11 Excise Tax on Sale of Real Property
3.12 Sales and Use Tax
3.16 Transient Occupancy Tax
3.19 Street Construction Fund
3.20 Fees for Current Use Assessment
3.21 Growth Management Fund
3.22 Criminal Justice Fund
3.23 Park Acquisition and Development Fund
3.24 City Street Fund
3.25 Development Impact and Mitigation Fund
3.26 Repealed
3.28 Payrolls and Claims Funds
3.30 Fleet Fund
3.31 Public Works Department Equipment
3.32 Repealed
3.35 Advance Travel Expense Fund
3.44 Repealed
3.48 Contingency Fund
3.49 Detention Services Fund
3.50 Repealed
3.51 Recreational and Pedestrian Capital Facilities Fund
3.52 Leasehold Excise Tax
3.56 System of Registration of Bonds and Obligations
3.60 Electrical, Telephone and Natural Gas Utility Tax
3.61 Water and Sewer Utilities Tax
3.62 Brokered Natural Gas Use Tax
3.70 Gambling Tax
3.72 Special Fuel Tax
3.73 Employee Suggestion Award Program
3.78 Parks and Recreation Fees
3.80 Planning Fees
3.82 Recovery of Emergency Response Costs
3.85 Public Safety Fund
Chapter 3.04
DEPOSITORY – INVESTMENT OF FUNDSSections:
3.04.010 Depository.
3.04.020 Authority to invest funds.
3.04.010 Depository.
A. The city clerk-treasurer is authorized and directed to designate a suitable bank in Pierce County, Washington, as a depository for the funds of the city and to obtain from such depository a bond and a contract with the city conditioned as provided by RCW 35.38.040, which bond and contract shall be filed with the city clerk-treasurer.
B. Such designation, when made, shall remain in effect until revoked by majority vote of the city council. (Ord. 6 §§ 1, 2, 1957).
3.04.020 Authority to invest funds.
Pursuant to RCW 32.12.100 and 36.29.020, the city clerk-treasurer is authorized and directed to deposit or invest funds of the city which are not required for immediate expenditure, in savings or time accounts in banks, trust companies, mutual savings banks, or savings and loan associations, which are doing business in the state, up to the amount of insurance afforded such accounts by the Federal Deposit Insurance Corporation, or the Federal Savings and Loan Insurance Corporation. (Ord. 153 § 1, 1965).
Chapter 3.05
PAYMENT OF CLAIMS OR OTHER OBLIGATIONSSections:
3.05.010 Authority to issue checks.
3.05.020 References to warrants to include checks.
3.05.010 Authority to issue checks.
Pursuant to RCW 35A.40.020, the city authorizes the payment of claims or other obligations of the city of Fife by check to be drawn upon a qualified public depository. The city manager or his/her designee, and the city clerk-treasurer/finance director or his/her designee, are hereby authorized to sign such checks. Pursuant to RCW 35A.40.020, no check shall be issued by the city when the applicable fund is not solvent at the time payment is ordered. (Ord. 1601-06 § 1, 2006).
3.05.020 References to warrants to include checks.
Except when inconsistent with the specific provisions of any city code, ordinance, or resolution, all references to warrants as a form of payment, as currently contained in any other provision of city code, ordinance, or resolution, shall be understood to refer to checks. (Ord. 1601-06 § 1, 2006).
Chapter 3.06
TRANSFER OF FUNDSSections:
3.06.010 City manager authorized to make transfers of funds.
3.06.010 City manager authorized to make transfers of funds.
Pursuant to RCW 35A.33.120, the city manager is authorized to make transfers between individual appropriations within any one fund of the annual budget adopted by the city; provided, that:
A. The request for transfer is made in writing to the city manager by the clerk-treasurer if the transfer was not a programmed transfer adopted by the budget. If the city manager approves the transfer, he shall so state on the written request, sign and file the same with the clerk-treasurer;
B. No salary shall be increased above the amount provided therefor in the annual budget of the city without authorization by the city council. (Ord. 1398 § 28, 2000; Ord. 605 § 1, 1981).
Chapter 3.08
LOCAL IMPROVEMENTSSections:
3.08.010 Proceedings – Compliance with state law.
3.08.020 Initiation – Order by ordinance.
3.08.030 Initiation – Petition – Filing – Examination.
3.08.040 Initiation – By resolution – Objections – Hearing.
3.08.050 Authorization of improvement by ordinance.
3.08.060 Form of ordinance – Property to be included.
3.08.070 Done by city or by bid contract.
3.08.080 Cost and expense – Distribution and assessment.
3.08.090 Provision for payment by bonds.
3.08.100 Bonds – Issuance and sale.
3.08.110 Issuance of warrants – Redemption.
3.08.120 Collection of assessments.
3.08.130 Payments – Installments.
3.08.140 Report of amount collected.
3.08.150 Form of bonds and coupons.
3.08.010 Proceedings – Compliance with state law.
Whenever the city council provides for making local improvements and for paying the whole or any portion of the cost and expense thereof by levying and collecting special assessments on property especially benefitted, the proceedings therefor shall be in accordance with the provisions of an act of the legislature of the state, entitled “An Act Relating to Local Improvements in Cities and Towns and Repealing Certain Acts and Parts of Acts,” approved March 17, 1911, and acts amendatory thereof (being Chapters 35.43, 35.44, 35.45, 35.49, 35.50 and 35.53 RCW), and the provisions of this chapter and ordinances amendatory thereof. (Ord. 78 § 1, 1960).
3.08.020 Initiation – Order by ordinance.
Any such improvement may be initiated either upon petition or by resolution therefor, but such improvement may be ordered only by ordinance. (Ord. 78 § 2, 1960).
3.08.030 Initiation – Petition – Filing – Examination.
A. In case the improvement is initiated by petition, such petition shall be presented to and filed with the city clerk-treasurer, or such other officer as may be designated by the city council.
B. The city engineer shall thereupon examine such petition, determine the sufficiency thereof and ascertain if the facts therein stated are true, and shall cause an estimate of the cost and expense of such improvement to be made and shall transmit the same to the city council, together with all papers and information in his possession regarding the same; together with his recommendations thereon and a description of the boundaries of the district and a statement of the proportionate amount of the cost and expense of such improvement which shall be borne by property within the proposed assessment district, and a statement of the actual valuation of the real estate, including 25 percent of the actual valuation last placed on it for purpose of general taxation; together with all other outstanding and unpaid local improvement assessments against the property included in the district, excluding penalties and interest. In case the petition is sufficient, he shall also submit a diagram showing thereon the lots, tracts or parcels of land and other property which will be specially benefitted thereby and the estimated amount of the cost and expense of such improvement to be borne by each lot, tract or parcel of property; provided, that no such diagram shall be required where such estimates are on file in the office of the city engineer, or other designated city office, together with a detailed copy of the preliminary assessment roll and the plans and assessment maps of the proposed improvement. (Ord. 78 § 2, 1960).
3.08.040 Initiation – By resolution – Objections – Hearing.
A. The city council may initiate such improvement directly by resolution declaring its intention to order such improvement and setting forth the nature and territorial extent thereof and notifying all persons who may desire to object thereto to appear and present such objections at a meeting of the city council, or a committee thereof, at the time specified in such resolution. Such resolution shall be published in at least two consecutive issues of the official newspaper of the city, or, if there is no official newspaper, in a newspaper of general circulation within the city, and the date of hearing thereon shall be at least 15 days after the date of the first publication of the same. The city engineer shall submit to the city council, at or prior to the date fixed for such hearing, the same data and information required to be submitted in the case of a petition.
B. Notice of the hearing upon such resolution shall be given by mail at least 15 days before the day fixed for hearing to the owners or reputed owners of all lots, tracts, and parcels of land or other property to be specially benefitted by the proposed improvement, as shown on the rolls of the county treasurer, directed to the address thereon shown. The notice shall set forth the nature of the proposed improvement, the estimated cost, and the estimated benefits of the particular lot, tract, or parcel. (Ord. 78 § 2, 1960).
3.08.050 Authorization of improvement by ordinance.
The city council may, by ordinance, authorize the making of any such improvement and, in case of an improvement initiated by resolution of the city council, such ordinance may be passed on or at any time after the date of the hearing specified in the resolution. (Ord. 78 § 2, 1960).
3.08.060 Form of ordinance – Property to be included.
A. Every ordinance ordering a local improvement to be paid in whole or in part by assessments against the property specially benefitted shall establish a local improvement district to be known as “Local Improvement District No. ____,” which shall embrace as nearly as practicable all the property specially benefitted by the improvement.
B. Unless otherwise provided in the ordinance ordering the improvement, the improvement district shall include all the property between the termini of the improvement abutting upon, adjacent, vicinal, or proximate to the street, avenue, lane, alley, boulevard, park drive, parkway, public place or square proposed to be improved to a distance of 90 feet back from the marginal lines thereof or to the centerline of the blocks facing or abutting thereon, whichever is greater (in the case of unplatted property, the distance back shall be the same as in the platted property immediately adjacent thereto); provided, that if the local improvement is such that the special benefits resulting therefrom extend beyond the boundaries as above set forth, the council may create an enlarged district to include as nearly as practicable all the property to be specially benefitted by the improvement; the petition or resolution for an enlarged district and all proceedings pursuant thereto shall conform as nearly as is practicable to the provisions relating to local improvement districts generally, except that the petition or resolution must describe it as an enlarged district and state what proportion of the amount to be charged to the property specially benefitted shall be charged to the property lying between the termini of the proposed improvement and extending back from the marginal lines thereof to the middle of the block (or 90 feet back) on each side thereof, and what proportion thereof to the remainder of the enlarged district; provided, further, that whenever the nature of the improvement is such that the special benefits conferred on the property are not fairly reflected by the use of the aforesaid termini and zone method, the ordinance ordering the improvement may provide that the assessment shall be made against the property of the district in accordance with the special benefits it will derive from the improvement without regard to the zone and termini method. (Ord. 78 § 3, 1960).
3.08.070 Done by city or by bid contract.
A. All local improvements, funds for the making of which are derived in whole or in part from assessments upon property specially benefitted, shall be made either by the city itself or by contract upon competitive bids in the manner provided by law.
B. The city council shall determine whether such local improvement shall be done by contract or by the city itself. (Ord. 78 § 4, 1960).
3.08.080 Cost and expense – Distribution and assessment.
The cost and expense of any such improvement, or such portion thereof as the city council may determine to be assessed, shall be distributed and assessed against all the property included in such local improvement district, in accordance with the special benefits conferred thereon, and in the manner provided by law. (Ord. 78 § 5, 1960).
3.08.090 Provision for payment by bonds.
The city council may provide by ordinance for the payment of the whole or any portion of the cost and expense of any local improvement by bonds of the improvement district, but no bonds shall be issued in excess of the cost and expense of the improvement, nor shall they be issued prior to 20 days after the 30 days allowed for the payment of assessments without penalty or interest. (Ord. 78 § 6, 1960).
3.08.100 Bonds – Issuance and sale.
A. Local improvement bonds may be issued to the contractor or sold by the officers authorized by the ordinance directing their issue to do so, in the manner prescribed therein, and at not less than par and accrued interest. Any portion of the bonds of any issue remaining unsold may be issued to the contractor constructing the improvement in payment thereof.
B. The proceeds of all sales of bonds shall be applied in payment of the cost and expense of the improvement. (Ord. 78 § 7, 1960).
3.08.110 Issuance of warrants – Redemption.
A. The city council may provide by ordinance for the issuance of warrants in payment of the cost and expense of any local improvement, payable out of the local improvement district fund. The warrants shall bear interest at the rate of not to exceed eight percent per year and shall be redeemed either in cash or by local improvement bonds for the same improvement authorized by ordinance.
B. All warrants against any local improvement fund sold by the city or issued to a contractor and sold or hypothecated by him for a valuable consideration shall be claims and liens against the improvement fund against which they are drawn prior and superior to any right, lien or claim of any surety upon the bond or bonds given to the city by or for the contractor to secure the performance of his contract or to secure the payment of persons who have performed work thereon, furnished materials therefor, or provisions and supplies for the carrying on of the work. (Ord. 78 § 8, 1960).
3.08.120 Collection of assessments.
A. All assessments for local improvements shall be collected by the city clerk-treasurer and shall be kept in a separate fund to be known as “Local Improvement Fund, District No. ____,” and shall be used for no other purpose than the redemption of warrants drawn upon and bonds issued against the fund to provide payment for the cost and expense of the improvement.
B. As soon as the assessment roll has been placed in the hands of the city clerk-treasurer for collection, he shall publish a notice in the official newspaper of the city of 10 consecutive daily or two consecutive weekly issues, or if there is no official newspaper, in a newspaper of general circulation within the city, that the roll is in his hands for collection and that any assessment may be paid within 30 days from the date of the first publication of the notice without penalty, interest or costs. (Ord. 78 § 9, 1960).
3.08.130 Payments – Installments.
A. In all cases where bonds are issued to pay the cost and expense of a local improvement, the ordinance levying the assessments shall provide that the sum charged against any lot, tract, and parcel of land, or other property, or any portion thereof, may be paid during the 30-day period allowed for the payment of assessments without penalty or interest and that thereafter the sum remaining unpaid may be paid in equal annual installments.
B. The number of installments shall be less by two than the number of years which the bonds issued to pay for the improvement are to run. Interest on the whole amount unpaid at the rate fixed by the ordinance shall be due on the due date of the first installment of principal and each year thereafter on the due date of each installment of principal.
C. The first installment shall become due and payable during the 30-day period succeeding a date one year after the date of first publication of the clerk-treasurer’s notice, as provided in FMC 3.08.120, and annually thereafter each succeeding installment shall become due and payable in like manner.
D. If the whole or any portion of any assessment remains unpaid after the first 30-day period herein provided for, interest upon the whole unpaid sum shall be charged at the rate to be fixed by ordinance, not exceeding eight percent per year, and each year thereafter one of the installments, together with interest due upon the whole of the unpaid balance, shall be collected.
E. Any installment not paid prior to the expiration of the 30-day period during which such installment is due and payable shall thereupon become delinquent. All delinquent installments shall be subject to a charge for interest at the rate fixed on the unpaid balance of the roll and to an additional charge of five percent penalty levied upon both principal and interest due on such installment or installments. (Ord. 78 § 10, 1960).
3.08.140 Report of amount collected.
In case the improvement is made on the bond installment plan, the city clerk-treasurer shall, at the expiration of 30 days after the first publication of the notice to pay assessment, report to the city council the amount collected by him upon the roll and shall specify in the report the amount remaining unpaid upon the roll, and the city council may then, or at a subsequent meeting, by ordinance, direct the mayor and city clerk-treasurer to issue the bonds on the local improvement district established by the ordinance ordering the improvement in an amount equal to the amount remaining unpaid on the assessment roll. The ordinance shall specify the denomination of the bonds which, except for bond numbered “one,” shall be in multiples of $100.00 each. (Ord. 78 § 11, 1960).
3.08.150 Form of bonds and coupons.
A. All bonds, unless otherwise specially ordered by the council, issued in pursuance of the provisions of this chapter, may be in substantially the following form:
No.________ $________
UNITED STATES OF AMERICA
STATE OF WASHINGTON
LOCAL IMPROVEMENT FUND
CITY OF FIFE LOCAL IMPROVEMENT DISTRICT NO. ____N.B. This bond is issued by virtue of the provisions of RCW 35.45.010 et seq., Section 35.45.070 of which reads as follows:
Neither the holder nor the owner of any bond or warrant issued under the provisions of this act shall have any claim therefor against the city or town by which the same is issued, except for payment from the special assessments made for the improvement for which said bond or warrant was issued, and except as against the local improvement guaranty fund of such city or town, and the city or town shall not be liable to any holder or owner of such bond or warrant for any loss to the guaranty fund occurring in the lawful operation thereof by the city or town. The remedy of the holder or owner of a bond or warrant in case of nonpayment, shall be confined to the enforcement of the assessment and to the guaranty fund.
The city of Fife, a municipal corporation of the State of Washington, hereby promises to pay to __________________ or bearer ____________ Dollars ($_____), in lawful money of the United States, with interest thereon at the rate of ___ percent per annum, payable annually out of the fund established by Ordinance No. ____ of said city, and known as “Local Improvement Fund, District No. ___,” and not otherwise, except from the guaranty fund, as herein provided. Both principal of and interest on this bond are payable at the office of the city clerk-treasurer.
A coupon is hereto attached for each installment of interest to accrue hereon and said interest shall be paid only on presentation and surrender of such coupon to the city clerk-treasurer.
This bond is payable on the ____ day of ______, 20___, but is subject to call by the city clerk-treasurer of said city whenever there shall be sufficient money in said local improvement fund to pay the same and all unpaid bonds of the series of which this bond is one, which are prior to this bond in numerical order, over and above sufficient for the payment of interest on all unpaid bonds of said series. The call for payment of this bond, or of any bond of the series of which this is one, shall be made by the city clerk-treasurer by publishing the same once in the official newspaper, or if there is no official newspaper, in a newspaper of general circulation within the city, and when such call is made for the payment of this bond it will be paid on the day the next interest coupon thereon shall become due after said call and upon said day interest upon this bond shall cease and any remaining coupons shall be void.
The city council of said city, as the agent of said Local Improvement District No. ____, established by Ordinance No. ____, has caused this bond to be issued in the name of said city as the bond of said Local Improvement District, the bond or the proceeds thereof to be applied in part payment of so much of the cost and expense of the improvement of _________ under said Ordinance No. ____, as is levied and assessed against the property included in said Local Improvement District No. ____ and benefited by said improvement and the said Local Improvement Fund has been established by ordinance for said purpose; and the holder or holders of this bond shall look only to said fund and to the Local Improvement Guaranty Fund of the city of Fife for the payment of either the principal of or interest on this bond.
This bond is one of a series of bonds aggregating in all the principal sum of ________ Dollars ($____), all of which bonds are subject to the same terms and conditions as herein expressed.
IN WITNESS WHEREOF, the city of Fife has caused these presents to be signed by its city manager and attested by its city clerk-treasurer and sealed with its corporate seal this ____ day of ___________, 20___.
CITY OF FIFE, WASHINGTON
By _________________________
CITY MANAGERATTEST:
____________________________
CITY CLERK-TREASURERB. There shall be attached to each bond such a number of coupons as shall be required to represent the interest thereon payable either annually or semiannually, as the case may be, for the term of the bonds, which coupons shall be substantially in the following form:
On the ____ day of ______, 20___, the CITY OF FIFE, STATE OF WASHINGTON, promises to pay to the bearer at the office of the city clerk-treasurer ________ Dollars ($_____), being (six) (12) months’ interest due that day on Bond No. _____ of the bonds of Local Improvement District No. ____, and not otherwise, provided that this coupon is subject to all the terms and conditions contained in the bond to which it is annexed, and if said bond shall be called for payment before maturity hereof, then this coupon shall be void.
CITY OF FIFE, WASHINGTON
By _________________________
CITY MANAGERATTEST:
____________________________
CITY CLERK-TREASURERC. The city clerk-treasurer shall keep in his office a register of all such bonds in which he shall enter the local improvement district for which the same are issued and the date, amount and number of each bond and the terms of payment. (Ord. 1398 § 29, 2000; Ord. 78 § 12, 1960).
Chapter 3.09
LOCAL IMPROVEMENT
GUARANTY FUNDSections:
3.09.010 Levy – Limit.
3.09.020 Investment.
3.09.030 Payment upon default.
3.09.040 Warrants – Issuance.
3.09.050 Transfer of funds.
3.09.060 Rules and regulations for use of funds.
3.09.010 Levy – Limit.
The city council, at the time of making its annual budget and tax levy, shall provide for the levy of a sum sufficient, with the other sources of the guaranty fund, to pay warrants issued against the guaranty fund during the preceding fiscal year and to maintain a balance therein. In no event shall the levy in any one year exceed the greater of: (1) 12 percent of the outstanding obligations guaranteed by the guaranty fund; or (2) the total amount of delinquent assessments and interest accumulated on the delinquent assessments before the levy as of September 1st of that year. (Ord. 887 § 1, 1986).
3.09.020 Investment.
The money held in the guaranty fund may be invested in any lawful investment of city funds and the city finance director is authorized and directed to pay into the guaranty fund all interest received from the investment of money on deposit in the guaranty fund as well as any surplus remaining in any local improvement fund after the payment of all outstanding bonds, warrants or other short-term financing payable out of the guaranty fund. (Ord. 887 § 2, 1986).
3.09.030 Payment upon default.
A. Whenever any bond, warrant or other short-term obligation guaranteed under the provisions of the laws of the state of Washington in pursuance of which the ordinance codified in this chapter is passed shall be in default, upon the presentment and delivery of any such defaulted bond, warrant or other short-term obligation, the city finance director shall purchase the same by executing, duly issuing and delivering a warrant drawn on the guaranty fund to the person presenting the same, and the city finance director shall honor and pay a warrant on the guaranty fund in such amount as may be necessary to pay in full any such bond, warrant or other short-term obligation with any interest to be held for the benefit of the guaranty fund. If more than one bond, warrant or other short-term obligation is so presented, they shall be purchased in their order of presentment.
B. Whenever any interest payment guaranteed under the laws of the state of Washington in pursuance of which the ordinance codified in this chapter is passed shall be in default, upon the presentment and delivery of the defaulted interest coupon or, in the absence of coupons, proof of ownership of the bond and proof of default in the payment of interest thereon, the city finance director shall pay such interest in the same manner as set forth in subsection (A) of this section for payment of bonds, warrants or other short-term obligations in default. In the absence of coupons, a certificate of the bond registrar that the interest due has not been paid shall be and is presumed to be adequate proof of default. (Ord. 887 § 3, 1986).
3.09.040 Warrants – Issuance.
Warrants drawing interest at a rate not to exceed 18 percent per annum shall be issued as other warrants are issued by the city against the guaranty fund to meet any liability accruing against it. Such warrants shall at no time exceed five percent of the outstanding obligations guaranteed by the guaranty fund. (Ord. 887 § 4, 1986).
3.09.050 Transfer of funds.
Upon certification by the city finance director that the guaranty fund has sufficient funds currently on hand to meet all valid outstanding obligations of the guaranty fund and all obligations of the guaranty fund reasonably expected to be incurred in the near future, the city by ordinance may provide for the transfer of assets from the guaranty fund to the city’s general fund, except that the net cash of the guaranty fund may not be reduced by such transfer to an amount less than 10 percent of the net outstanding obligations guaranteed by such fund.
If at any time within five years of any transfer of assets from the guaranty fund to the general fund the net cash of the guaranty fund is reduced below 10 percent of the net outstanding obligations guaranteed by the guaranty fund, the city, to the extent of the amount transferred, shall pay valid claims against the guaranty fund as a general obligation of the city and shall pay all reasonable costs of collection necessarily incurred by the holders of valid claims against the guaranty fund. (Ord. 887 § 5, 1986).
3.09.060 Rules and regulations for use of funds.
The ordinance codified in this chapter constitutes the rules and regulations for the maintenance and operation of the guaranty fund. Money of the guaranty fund also may be used for and in such manner as is or may hereafter be authorized by Chapter 35.54 RCW. (Ord. 887 § 6, 1986).
Chapter 3.10
FEES FOR DOCUMENTS AND SERVICESSections:
3.10.010 Authority to establish fees and charges.
3.10.020 Recordkeeping.
3.10.030 Posting.
3.10.040 Deposit to current expense fund.
3.10.010 Authority to establish fees and charges.
The clerk-treasurer is authorized to establish fees and charges for the following described services. The clerk-treasurer shall annually review the fees and charges and amend them, if necessary, to assure that the city recovers its costs for providing such services:
Service provided:
A. Photocopying;
B. Police reports;
C. Annual agenda service (government or media agencies exempt);
D. Annual minute service (government or media agencies exempt);
E. Employment application fees (for police officer and dispatcher/clerk only);
F. Street/alley vacation processing fee;
G. FMC supplements to nongovernmental agencies;
H. Plan review services (prior to formal application);
I. Maps;
J. City of Fife publications.
(Ord. 650 § 1, 1982).
3.10.020 Recordkeeping.
The clerk-treasurer shall maintain a record of the fees and charges assessed for audit purposes indicating the basis of the fees established. (Ord. 650 § 2, 1982).
3.10.030 Posting.
The clerk-treasurer shall post the most recent listings of the fees and charges assessed for the services provided at the following locations: Fife City Hall, Fife senior/community center and Fife public works department. (Ord. 650 § 3, 1982).
3.10.040 Deposit to current expense fund.
All funds collected from the fees and charges shall be deposited in the current expense fund. (Ord. 650 § 4, 1982).
Chapter 3.11
EXCISE TAX ON
SALE OF REAL PROPERTYSections:
3.11.010 Imposed – Amount.
3.11.020 Taxable events.
3.11.030 State rules applicable.
3.11.040 Disposition of funds.
3.11.050 Collection – Obligation of seller – Enforcement.
3.11.060 Tax deemed lien on property – Enforcement.
3.11.070 Payment procedure.
3.11.080 Payment due when – Interest.
3.11.090 Refunds.
3.11.010 Imposed – Amount.
There is hereby imposed a tax of one-quarter of one percent of the selling price on each sale of real property within the corporate limits of the city of Fife. (Ord. 681 § 1, 1982).
3.11.020 Taxable events.
Taxes imposed by this chapter shall be collected from persons who are taxable by the state under Chapter 82.45 RCW and Chapter 458-60 WAC upon the occurrence of any taxable event within the corporate limits of the city. (Ord. 681 § 2, 1982).
3.11.030 State rules applicable.
The taxes imposed in this chapter shall comply with all applicable rules, regulations, laws and court decisions regarding real estate excise taxes as imposed by the state under Chapter 82.45 RCW and Chapter 458-60 WAC. The provisions of those chapters to the extent they are not inconsistent with this chapter shall apply as though fully set forth in this chapter. (Ord. 681 § 3, 1982).
3.11.040 Disposition of funds.
The Pierce County treasurer shall place one percent of the proceeds of the taxes imposed in this chapter in the county current expense fund to defray costs of collection. The remaining proceeds of the taxes imposed in this chapter shall be distributed to the city monthly, and those taxes imposed under FMC 3.11.010 shall be placed by the clerk-treasurer in municipal capital improvement funds. (Ord. 681 § 4, 1982).
3.11.050 Collection – Obligation of seller – Enforcement.
The taxes imposed in this chapter are the obligation of the seller and may be enforced through the action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. (Ord. 681 § 5, 1982).
3.11.060 Tax deemed lien on property – Enforcement.
The taxes imposed in this chapter and any interest or penalties thereon are the specific lien upon each piece of real property sold from 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. 681 § 6, 1982).
3.11.070 Payment procedure.
The taxes imposed in this chapter shall be paid to and collected by the Pierce County treasurer on the real property sold within the corporate limits of the city. The Pierce County treasurer shall act as agent for the city. The Pierce 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 Pierce County treasurer for the payment of the tax imposed in this chapter shall be evidence of the satisfaction of lien imposed in FMC 3.11.060, 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 Pierce 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 Pierce County treasurer. (Ord. 681 § 7, 1982).
3.11.080 Payment due when – Interest.
The tax imposed under this chapter shall become due and payable immediately at the time of sale, and, if not so paid within 30 days thereafter, shall bear interest at the rate of one percent per month from the time of sale until the date of payment. (Ord. 681 § 8, 1982).
3.11.090 Refunds.
If, upon written application by a taxpayer to the Pierce 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 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 Pierce 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. 681 § 9, 1982).
Chapter 3.12
SALES AND USE TAX*Sections:
3.12.010 Imposed.
3.12.020 Rate.
3.12.030 Administration and collection.
3.12.040 Inspection of records.
3.12.050 Contract with Department of Revenue.
3.12.060 Violation – Penalty.
3.12.070 Effective date.
3.12.080 Initiative and referendum procedure.
* Prior ordinance: Ord. 227.
3.12.010 Imposed.
There is fixed and imposed a sales or use tax, as the case may be, upon every taxable event, as authorized in RCW 82.14.030(2), 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. 661 § 1, 1982).
3.12.020 Rate.
The rate of the tax imposed by FMC 3.12.010 shall be at a rate of five-tenths of one percent of the selling price, in the case of a sales tax, or value of the article used, in the case of a use tax; provided, however, that in the event Pierce County imposes a sales and use tax, as authorized in RCW 82.14.030(2), at a rate equal to or greater than the rate of tax imposed by the provisions of this chapter, Pierce County shall receive 15 percent of the tax imposed by the city; provided further, that in the event Pierce County shall impose a sales and use tax, as authorized in RCW 82.14.030(2), at a rate which is less than the rate of tax imposed by the city by the provisions of this chapter, Pierce County shall receive that amount of revenues from the city tax equal to 15 percent of the rate of tax imposed by Pierce County, as authorized in RCW 82.14.030(2). (Ord. 661 § 2, 1982).
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 82.14.030(2). (Ord. 661 § 3, 1982).
3.12.040 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. 661 § 4, 1982).
3.12.050 Contract with Department of Revenue.
The proper officials of the city are authorized to enter into a contract with the Department of Revenue for administration of the tax. (Ord. 661 § 5, 1982).
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 benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter shall be guilty of a misdemeanor and any person found guilty thereof shall be punished by a fine not to exceed $1,000, of imprisonment in jail not to exceed 90 days, or by both such fine and imprisonment. (Ord. 842 § 2, 1986; Ord. 661 § 6, 1982).
3.12.070 Effective date.
The tax provided for by the provisions of this chapter shall not be imposed until July 1, 1982. (Ord. 661 § 7, 1982).
3.12.080 Initiative and referendum procedure.
This chapter shall be effective five days from and after its passage, approval and publication as required by law. 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. 694 § 1, 1982; Ord. 661 § 8, 1982).
Chapter 3.16
TRANSIENT OCCUPANCY TAXSections:
3.16.010 Creation.
3.16.020 Definitions.
3.16.030 Tax levied – Amount.
3.16.040 Tax additional to license fee.
3.16.050 Repealed.
3.16.060 Collection and administration.
3.16.070 Repealed.
3.16.080 Repealed.
3.16.090 Penalty.
3.16.010 Creation.
There is created a two percent sales tax as provided in this chapter. (Ord. 512 § 1, 1979).
3.16.020 Definitions.
The definitions of “selling price,” “seller,” “buyer,” “consumer” and all other definitions as are now contained in RCW 82.08.010, are adopted as the definitions for the tax levied herein. (Ord. 918 § 1, 1987; Ord. 512 § 1(B), 1979).
3.16.030 Tax levied – Amount.
A. Pursuant to RCW 67.28.180 and 67.28.181 there is levied a special excise tax of seven percent on the sale of or the charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp and the granting of any similar license to use real property as distinguished from the renting or leasing of real property; provided, that it shall be presumed that the occupancy of real property for a continuous period of one month or more constitutes a rental or lease of real property, and not a mere license to use or enjoy the same.
B. All revenue from taxes imposed under this section shall be credited to a special fund in the city treasury and used solely for the purpose of paying all or any part of the cost of tourism promotion, acquisition of tourism-related facilities, operation of tourism-related facilities, or any other lawful purpose authorized by Chapter 67.28 RCW. (Ord. 1323 § 1, 1998; Ord. 1276 § 1, 1997; Ord. 918 § 2, 1987; Ord. 512 § 1(A), 1979).
3.16.040 Tax additional to license fee.
The taxes levied in this chapter shall be in addition to any license fee or any tax imposed or levied under any law or any other ordinance of the city. (Ord. 918 § 3, 1987; Ord. 512 § 1(C), 1979).
3.16.050 Special fund.
Repealed by Ord. 1323. (Ord. 1276 § 2, 1997; Ord. 918 § 5, 1987; Ord. 512 § 1(D), 1979).
3.16.060 Collection and administration.
For the purposes of the taxes levied herein:
A. The Department of Revenue of the state of Washington is hereby designated as the agent of the city for the purposes of collection and administration.
B. The administrative provisions contained in RCW 82.08.050 through 82.08.060 and in Chapter 82.32 RCW shall apply with respect to administration and collection by the department.
C. All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW are hereby adopted.
D. The department is hereby empowered, on behalf of the city, to prescribe such special forms and reporting procedures as the department may deem necessary. (Ord. 918 § 4, 1987; Ord. 512 § 1(E), 1979).
3.16.070 Use of tax revenues.
Repealed by Ord. 1276. (Ord. 918 § 7, 1987).
3.16.080 Effective date of tax.
Repealed by Ord. 1276. (Ord. 918 § 10, 1987).
3.16.090 Penalty.
Any person, firm or corporation violating or failing to comply with any of the provisions of this chapter, upon conviction thereof, shall be guilty of a misdemeanor, and shall be punished by a fine not exceeding $1,000, or by imprisonment for a maximum term fixed by the court of not more than 90 days, or by both such fine and imprisonment. Each day of violation shall be considered as a separate offense. (Ord. 918 § 8, 1987).
Chapter 3.19
STREET CONSTRUCTION FUNDSections:
3.19.010 Adoption.
3.19.020 Purpose.
3.19.030 Definitions.
3.19.040 Expenditures.
3.19.010 Adoption.
There is hereby created and established in the accounting system of the city a street construction fund. (Ord. 1610-06 § 2, 2006).
3.19.020 Purpose.
The purpose of the street construction fund shall be to segregate moneys that have been received for the purpose of street construction for those projects identified in the city’s adopted transportation improvement program (TIP). The city clerk-treasurer shall create such special categories as are necessary to properly account for funds required to be expended on a specific project. (Ord. 1610-06 § 2, 2006).
3.19.030 Definitions.
“Street construction” means, in addition to actual construction, the administrative costs associated with the planning for, design of and bidding for a city street construction project, unless such administrative costs are prohibited by the terms of a grant or interlocal or other agreement, in which case the terms of the grant or agreement will govern. (Ord. 1610-06 § 2, 2006).
3.19.040 Expenditures.
The street construction fund may have expenditures made directly against it for the amounts collected for any specific project for which the fees were collected. (Ord. 1610-06 § 2, 2006).
Chapter 3.20
FEES FOR CURRENT USE ASSESSMENTSections:
3.20.010 Designated – Refunded when.
3.20.010 Designated – Refunded when.
The fee for filing an application for a current use assessment shall be $5.00 plus all costs incurred for advertising the application. The fees shall be refunded to the applicant only in the event that the application is withdrawn or denied prior to the time the city has incurred costs in advertising the application. (Ord. 242 § 1, 1971).
Chapter 3.21
GROWTH MANAGEMENT FUNDSections:
3.21.010 Fund established.
3.21.020 Purpose.
3.21.010 Fund established.
There is hereby created and established a growth management fund. (Ord. 1043 § 1, 1990).
3.21.020 Purpose.
The purpose of the growth management fund is to segregate, budget, expend and account for moneys dedicated to the purpose of preparing and implementing growth management programs as required and intended by Chapter 17 of the First Extraordinary Session of the Fifty-first State Legislature. (Ord. 1043 § 2, 1990).
Chapter 3.22
CRIMINAL JUSTICE FUNDSections:
3.22.010 Fund established.
3.22.020 Purpose.
3.22.010 Fund established.
There is hereby created and established a criminal justice fund. (Ord. 1044 § 1, 1990).
3.22.020 Purpose.
The purpose of the criminal justice fund is to segregate, budget, expend and account for moneys dedicated to the purpose of augmenting existing funding levels for the city’s criminal justice system, as required and intended by Chapter 1 of the Second Extraordinary Session of the Fifty-first State Legislature. (Ord. 1044 § 2, 1990).
Chapter 3.23
PARK ACQUISTION AND DEVELOPMENT FUNDSections:
3.23.010 Created.
3.23.020 Purpose.
3.23.030 Source of revenue.
3.23.010 Created.
There is hereby created a new fund in the accounting system of the city of Fife to be known as the park acquisition and development fund. (Ord. 1285 § 1, 1997).
3.23.020 Purpose.
This fund shall be used to accrue funds and expend them for the purpose of purchasing properties to be used for parks and for the development of those parks. (Ord. 1285 § 2, 1997).
3.23.030 Source of revenue.
There shall be placed into the park acquisition and development fund all moneys received from grants for park development and acquisition, such moneys as the city council may designate in the annual budget from time to time, the net proceeds from the sale of the city property located at 5209 Pacific Highway East, after deduction of closing expenses and any costs associated with the construction of the City Hall and criminal justice facility, and all moneys received by the city from the lease agreement entered into by and between the city of Fife and GTE Mobilnet Incorporated dated the thirtieth day of June, 1997. (Ord. 1285 § 3, 1997).
Chapter 3.24
CITY STREET FUNDSections:
3.24.010 Created.
3.24.010 Created.
There is hereby established a city street fund for the segregation, budgeting, expenditure and accounting for moneys received for the purpose of funding the repair and maintenance of city streets. (Ord. 1610-06 § 1, 2006; Ord. 1046 § 1, 1990; Ord. 141 § 1, 1965).
Chapter 3.25
DEVELOPMENT IMPACT AND MITIGATION FUNDSections:
3.25.010 Adoption.
3.25.020 Purpose.
3.25.030 Expenditures.
3.25.010 Adoption.
There is hereby created and established in the accounting system of the city a development impact and mitigation fund. (Ord. 1132 § 1, 1993).
3.25.020 Purpose.
The purpose of the development impact and mitigation fund shall be to receive revenues and segregate into general, street, park and utility categories dollars that have been contributed and dedicated for the purpose of mitigating the impacts of city or developer related projects or for assessments by the city for impacts brought about by the development of projects. The city clerk-treasurer shall create such special categories as are necessary to properly account for funds required to be expended on a specific improvement. (Ord. 1132 § 2, 1993).
3.25.030 Expenditures.
The development impact and mitigation fund may have expenditures made directly against it for the amounts collected for any specific project purpose upon which the fees were collected or may make operating transfers out to the appropriate operating fund. (Ord. 1132 § 3, 1993).
Chapter 3.26
CAPITAL IMPROVEMENT AND EQUIPMENT FUND(Repealed by Ord. 1430)
Chapter 3.28
PAYROLLS AND CLAIMS FUNDSSections:
3.28.010 Created.
3.28.010 Created.
Pursuant to RCW 35.21.085 there is created and established two new funds in the accounting system of the city to be known as the payrolls fund and the claims fund. The funds shall be created and established as of August 1, 1968. (Ord. 200 § 1, 1968).
Chapter 3.30
FLEET FUNDSections:
3.30.010 Established.
3.30.020 Purpose.
3.30.023 Internal service fund defined.
3.30.030 Source of revenue – Expenditures.
3.30.010 Established.
There is hereby created and established a fleet fund, which will be an internal service fund, defined in FMC 3.30.023. (Ord. 1611-06 § 1, 2006; Ord. 1422 § 1, 2001; Ord. 1047 § 1, 1990; Ord. 673, 1982).
3.30.020 Purpose.
The purpose of the fleet fund is to provide for the acquisition, replacement, maintenance and repair of fleet vehicles for the city of Fife, all being necessary for the benefit of the public served. (Ord. 1611-06 § 2, 2006; Ord. 1422 § 2, 2001; Ord. 1047 § 2, 1990; Ord. 673, 1982).
3.30.023 Internal service fund defined.
An internal service fund is used to account for the financing of goods or services provided by one department to other departments within the city of Fife on a cost-reimbursement basis. (Ord. 1611-06 § 3, 2006; Ord. 1422 § 3, 2001).
3.30.030 Source of revenue – Expenditures.
The fleet fund shall receive revenues and expend the same from any source the city council so desires and establishes in the annual budget. (Ord. 1611-06 § 4, 2006; Ord. 1047 § 3, 1990; Ord. 673, 1982).
Chapter 3.31
PUBLIC WORKS DEPARTMENT EQUIPMENTSections:
3.31.010 Rates structure established.
3.31.020 Rate amount.
3.31.030 Procedure.
3.31.010 Rates structure established.
The city manager shall establish the rates to be charged for the use of public works department personnel and equipment, when said personnel and equipment are used in emergent situations or by other governmental agencies and the city is entitled to reimbursement for the associated costs. (Ord. 1450 § 14, 2002; Ord. 1056 § 1, 1991).
3.31.020 Rate amount.
The rates shall be set in an amount that will reimburse the city for all expenses associated with the use of the city equipment and personnel. (Ord. 1056 § 2, 1991).
3.31.030 Procedure.
The public works director shall provide to the city manager a proposed rate schedule. The city manager shall review the proposed rate schedule and shall make such changes as are necessary to assure that it conforms to the requirements of FMC 3.31.020. The rate schedule shall become effective on the date it is approved by the city manager. Copies of the rate schedule shall be made available to the public. (Ord. 1450 § 15, 2002; Ord. 1056 § 3, 1991).
Chapter 3.32
FEDERAL SHARED REVENUE FUND(Repealed by Ord. 1428)
Chapter 3.35
ADVANCE TRAVEL EXPENSE FUNDSections:
3.35.010 Fund established.
3.35.020 Fund purpose.
3.35.030 Regulations.
3.35.010 Fund established.
There is hereby established the advance travel expense fund in the amount of $2,000, which shall be a revolving fund maintained as a checking account in the bank that is designated by the city as its official depository bank. All checks shall require the signature of the city manager and the city clerk-treasurer, or the deputy clerk-treasurer if the clerk-treasurer is not available. (Ord. 1450 § 16, 2002; Ord. 1235 § 1, 1996; Ord. 1078 § 2, 1991).
3.35.020 Fund purpose.
The fund shall be used solely for the purpose of making advance payments of travel expenses to city officials and employees for anticipated travel expenses to be incurred while on official city business. (Ord. 1078 § 3, 1991).
3.35.030 Regulations.
The advance travel expense fund shall be administered by the clerk-treasurer, under the direction of the city manager, in accordance with the procedures adopted by the State Auditor’s office for advance travel expense accounts established pursuant to RCW 42.24.120. (Ord. 1450 § 17, 2002; Ord. 1078 § 4, 1991).
Chapter 3.44
ANTIRECESSION FISCAL AID FUND(Repealed by Ord. 1429)
Chapter 3.48
CONTINGENCY FUNDSections:
3.48.010 Created.
3.48.010 Created.
Pursuant to RCW 35A.33.145 there is hereby created and established as of January 1, 1988, a new fund in the accounting system of the city of Fife to be known as the contingency fund. (Ord. 930 § 1, 1987).
Chapter 3.49
DETENTION SERVICES FUNDSections:
3.49.010 Created.
3.49.020 Purpose.
3.49.030 Source of revenue.
3.49.040 Use of funds.
3.49.010 Created.
The detention services fund is hereby created in the city of Fife accounting system. (Ord. 1419 § 1, 2001).
3.49.020 Purpose.
The purpose of this fund is to track all expenses related to the housing of Fife prisoners in other jails, and to account for the revenues and expenses related to the operation of the city of Fife jail facilities. (Ord. 1419 § 2, 2001).
3.49.030 Source of revenue.
There shall be placed into the detention services fund all moneys received from any source that is to be expended on the creation, operation, maintenance, expansion, furnishing or any other expenses related to the city’s jail facility. Also to be deposited into this fund are any moneys received for the use of the city of Fife jail facilities or for services offered as part of the city of Fife jail operation. (Ord. 1419 § 3, 2001).
3.49.040 Use of funds.
All city expenses related to the jail, including but not limited to capital expenditures and operation and maintenance expenditures, and all city expenses paid for housing city of Fife prisoners in other jail facilities shall be paid from this fund. (Ord. 1419 § 4, 2001).
Chapter 3.50
CIVIC CENTER CONSTRUCTION
AND IMPROVEMENT FUND(Repealed by Ord. 1330)
Chapter 3.51
RECREATIONAL AND PEDESTRIAN CAPITAL FACILITIES FUNDSections:
3.51.010 Created.
3.51.020 Purpose.
3.51.010 Created.
There is hereby created a new fund in the accounting system of the city of Fife to be known as the recreational and pedestrian capital facilities fund. (Ord. 1382 § 1, 2000).
3.51.020 Purpose.
The purpose of this fund shall be to approve funds and expend them for the purposes of constructing pedestrian improvements such as crosswalks, sidewalks, pathways and similar pedestrian amenities and for capital improvements that benefit recreational services and programs. (Ord. 1382 § 2, 2000).
Chapter 3.52
LEASEHOLD EXCISE TAXSections:
3.52.010 Imposition and levy.
3.52.020 Rate.
3.52.030 Administration and collection.
3.52.040 Exemptions.
3.52.050 Inspection of records.
3.52.060 Contract with state authorized.
3.52.010 Imposition and levy.
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 by Section 2, Chapter 61, Laws of 1975-76, Second Extraordinary Session (hereafter “the state act”). 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 Section 5 of the state act. (Ord. 379 § 1, 1976).
3.52.020 Rate.
The rate of the tax imposed by FMC 3.52.010 shall be four percent of the taxable rent (as defined by Section 2 of the state act); 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 Section 2 of the state act) 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, 1958, as follows:
1. With respect to taxes due in calendar year 1976, a credit equal to 80 percent of the tax produced by the above rate;
2. With respect to taxes due in calendar year 1977, a credit equal to 60 percent of the tax produced by the above rate;
3. With respect to taxes due in calendar year 1978, a credit equal to 40 percent of the tax produced by the above rate;
4. With respect to taxes due in calendar year 1979, a credit equal to 20 percent of the tax produced by the above rate.
B. With respect to a product lease (as defined by Section 2 of the state act), a credit of 33 percent of the tax produced by the above rate. (Ord. 379 § 2, 1976).
3.52.030 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of the state act. (Ord. 379 § 3, 1976).
3.52.040 Exemptions.
Leasehold interests exempted by Section 13 of the state act as it now exists or may hereafter be amended shall be exempt from the tax imposed pursuant to FMC 3.52.010. (Ord. 379 § 4, 1976).
3.52.050 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. 379 § 5, 1976).
3.52.060 Contract with state authorized.
The city manager is authorized to execute a contract with the Department of Revenue of the state for the administration and collection of the tax imposed by FMC 3.52.010; provided, that the city attorney shall first approve the form and content of said contract. (Ord. 1398 § 30, 2000; Ord. 379 § 6, 1976).
Chapter 3.56
SYSTEM OF REGISTRATION
OF BONDS AND OBLIGATIONSSections:
3.56.010 Definitions.
3.56.020 Findings.
3.56.030 Adoption of registration system.
3.56.040 Statement of transfer restrictions.
3.56.010 Definitions.
The following words shall have the following meanings when used in this chapter:
A. The term “bond” or “bonds” shall have the meaning defined in RCW 39.46.020(1), as the same may be from time to time amended.
B. The term “city” shall mean the city of Fife, Washington.
C. The term “fiscal agencies” shall mean the duly appointed fiscal agencies of the state of Washington serving as such at any given time.
D. The term “obligation” or “obligations” shall have the meaning defined in RCW 39.46.020(3), as the same from time to time may be amended.
E. The term “registrar” shall mean the person or persons designated by the city to register ownership of bonds or obligations under this chapter. (Ord. 808 § 1, 1985).
3.56.020 Findings.
The city council of the city 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. 808 § 2, 1985).
3.56.030 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 exempt from federal income taxation, shall be registered as to both principal and interest as provided in this chapter.
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. 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 or 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 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 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 without a fixed maturity date or maturing one year or more after issuance and the fiscal agencies shall be the registrar for all other city bonds and obligations without a fixed maturity date or maturing one year or more after issuance.
E. Duties of Registrar. The registrar shall serve as the city 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.
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, except in instances when the fiscal agencies serve 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. When the city clerk-treasurer serves as registrar, a separate contract shall not be required.
In all cases when the registrar is not the fiscal agencies and the obligation is assignable, the ordinance authorizing the issuance of the registered bonds or obligations shall specify the terms and conditions of:
1. Making payments of principal and interest;
2. Printing any physical instruments, including the use of identifying numbers or other designations;
3. Specifying record and payment dates;
4. Determining denominations;
5. Establishing the manner of communicating with the owners of the bonds or obligations;
6. Establishing the methods of receipting for the physical instruments for payment of principal, the destruction of such instruments and the certification of such destruction;
7. Registering or releasing security interests, if any; and
8. 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. 808 § 3, 1985).
3.56.040 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. 808 § 4, 1985).
Chapter 3.60
ELECTRICAL, TELEPHONE
AND NATURAL GAS UTILITY TAXSections:
3.60.010 Authority.
3.60.020 License required – Application – Limitations.
3.60.030 Tax levied – Electrical, telephone and natural gas.
3.60.035 Tax levied – Electricity.
3.60.040 When due.
3.60.050 Deductions.
3.60.060 Records.
3.60.070 Late payment remedies.
3.60.080 Erroneous payments.
3.60.090 Annexation – Applicability.
3.60.100 Administrative rules and regulations.
3.60.110 Penalties.
3.60.010 Authority.
The provisions of this chapter shall be deemed to be an exercise of the power of the city. (Ord. 885 § 1, 1986).
3.60.020 License required – Application – Limitations.
On and after January 1, 1987, no person, firm or corporation shall engage in or carry on any business, occupation, act or privilege for which a tax is imposed by FMC 3.60.030 without first having obtained, and being the holder of, a license so to do, to be known as an occupational license. Each such person, firm or corporation shall promptly apply to the city clerk-treasurer for such license upon such forms as the city clerk-treasurer shall prescribe, giving such information as the city clerk-treasurer shall deem reasonably necessary to enable the city clerk-treasurer’s office to administer and enforce this chapter; and, upon acceptance of such application by the city clerk-treasurer, the city clerk-treasurer shall thereupon issue such license to the applicant. Such occupational license shall be personal and nontransferable and shall be valid as long as the licensee continues in said business and complies with this chapter. (Ord. 885 § 2, 1986).
3.60.030 Tax levied – Electrical, telephone and natural gas.
On and after October 1, 1996, there is hereby levied upon and there shall be collected from every person, firm or corporation engaged in carrying on the following business for hire or for sale of a commodity or a service within or partly within the corporate limits of the city the tax for the privilege of so doing business as hereinafter defined:
A. Upon the sale, delivery or distribution of electricity and electrical energy, such tax to be equal to three percent of the total gross revenues derived from the sales of such electricity to ultimate users within the city limits. For purposes of determining gross revenues, amounts received from contract industrial service contract power (CP) customers (industrial nonportfolio power contracts) shall be as if the gross revenues so received equaled the amount that would have been received if the power rate charged to contract industrial service contract power customers equaled the amount that would have been received for the same power at contract industrial service schedule CP rates for portfolio power. No tax shall be imposed upon that portion of gross revenues that is attributable to a temporary rate surcharge imposed by the electrical utility upon its ratepayers.
B. Upon the sale, delivery or distribution of natural gas and/or artificial gas for domestic business or industrial consumption, such tax to be equal to four and one-half percent of the total gross revenues derived from the sales of such gas to ultimate users within the city.
C. Upon any telephone business there shall be levied a tax equal to four and one-half percent of the total gross revenues, including revenues from intrastate toll, derived from the operation of such business within the city limits. Gross operating revenues for this purpose shall not include charges which are passed on to the subscribers by a telephone company pursuant to tariffs required by regulatory order to compensate for the cost to the company of the tax imposed by this chapter.
“Telephone business” means the business of providing access to a local telephone network, local telephone network switching service, toll service or coin telephone services, or providing telephonic, video, data or similar communication or transmission for hire, via a local telephone network, toll line or channel or similar communication or transmission system. It includes cooperative or farmer lines telephone companies or associations operating an exchange. “Telephone business” does not include the providing of competitive telephone service, nor the providing of cable television service.
“Competitive telephone service” means the providing by any person of telephone equipment, apparatus or service, other than toll service, which is of a type which can be provided by persons that are not subject to regulation as telephone companies under RCW Title 80 and for which a separate charge is made. (Ord. 1417 § 1, 2001; Ord. 1397 § 1, 2000; Ord. 1254 § 1, 1996; Ord. 1238 § 1, 1996; Ord. 1186 § 1, 1994; Ord. 1141 § 1, 1993; Ord. 1108 § 1, 1992; Ord. 1087 §§ 2, 3, 4, 1991; Ord. 1055 § 1, 1990; Ord. 1049 § 1, 1990; Ord. 885 § 3, 1986).
3.60.035 Tax levied – Electricity.
On and after July 1, 1993, there is hereby imposed upon every person, firm or corporation engaged in the business of selling, delivering or distributing electricity a tax for the privilege of conducting said business within the city. The tax
shall be two percent of the total gross revenues derived from the sale of such electricity to ultimate users within the city limits. (Ord. 1141 § 2, 1993; Ord. 1108 § 2, 1992; Ord. 1055 § 2, 1990).
3.60.040 When due.
The tax imposed by this chapter shall be due and payable in quarterly installments and remittance shall be made on or before the last day of the month next succeeding the end of the quarterly period in which the tax accrued. Such quarterly periods are as follows:
First Quarter: January, February, March
Second Quarter: April, May, June
Third Quarter: July, August, September
Fourth Quarter: October, November, December
The first payment hereunder shall be made by January 31, 1997, for the first three-month period ending December 31, 1996. On or before said due date, the taxpayer shall file with the clerk-treasurer a written report on such form provided by the city, information that the clerk-treasurer deems reasonable for tax collection purposes. (Ord. 1238 § 2, 1996; Ord. 1186 § 2, 1994; Ord. 1049 § 2, 1990; Ord. 885 § 4, 1986).
3.60.050 Deductions.
In computing said tax, there shall be deducted from said gross operating revenues the following items:
A. The amount of credit losses and uncollectibles actually sustained by the taxpayer;
B. Amounts derived from transactions in interstate or foreign commerce or from any business which the city is prohibited from taxing under the Constitutions of the United States or the state of Washington;
C. Amounts derived by the taxpayer from the city. (Ord. 885 § 5, 1986).
3.60.060 Records.
Each taxpayer shall keep records reflecting the amount of his said gross operating revenues, and such records shall be open at all reasonable times to the inspection of the city clerk-treasurer, or her duly authorized subordinates, for verification of said tax returns or for the fixing of the tax of a taxpayer who shall fail to make such returns. (Ord. 885 § 6, 1986).
3.60.070 Late payment remedies.
If any person, firm or corporation subject to this chapter shall fail to pay any tax required by this chapter within 30 days after the due date thereof, there shall be added to such tax a penalty of 12 percent of the amount of such tax, and any tax due under this chapter and unpaid and all penalties thereon shall constitute a debt to the city and may be collected by court proceedings, which remedy shall be in addition to all other remedies. (Ord. 885 § 7, 1986).
3.60.080 Erroneous payments.
Any money paid to the city through error or otherwise not in payment of the tax imposed hereby or in excess of such tax shall, upon request of the taxpayer, be credited against any tax due or to become due from such taxpayer hereunder or, upon the taxpayer’s ceasing to do business in the city be refunded to the taxpayer. (Ord. 885 § 8, 1986).
3.60.090 Annexation – Applicability.
Whenever the boundaries of the city are extended by annexation, all persons, firms and corporations subject to this chapter will be provided copies of all annexation ordinances by the first of the succeeding year. (Ord. 885 § 9, 1986).
3.60.100 Administrative rules and regulations.
The city clerk-treasurer is hereby authorized to adopt, publish and enforce, from time to time, such rules and regulations for the proper administration of this chapter as shall be necessary, and it shall be a violation of this chapter to violate or to fail to comply with any such rule or regulation lawfully promulgated hereunder. (Ord. 885 § 10, 1986).
3.60.110 Penalties.
Any person, firm or corporation subject to this chapter who fails or refuses to apply for any occupational license or to make said tax returns or to pay said tax when due, or who makes any false statements or representations in or in connection with any such application for an occupational license or on such tax return, or otherwise violates or refuses or fails to comply with this chapter, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine not to exceed $1,000 or imprisonment in jail not to exceed 90 days or by both such fine and imprisonment, which penalties provided for herein. (Ord. 885 § 11, 1986).
Chapter 3.61
WATER AND SEWER UTILITIES TAXSections:
3.61.010 City utilities.
3.61.015 Purveyors other than city of Fife.
3.61.020 Gross earnings defined.
3.61.030 When due.
3.61.040 Deductions.
3.61.010 City utilities.
On and after September 1, 1996, there is hereby imposed upon the water and sewer utilities of the city a tax upon the monthly gross earnings of each utility of four and one-half percent of said gross earnings, which taxes, however, shall be subordinate to any payments required to be made by said utilities from the gross earnings into any fund or funds heretofore or hereafter issued. (Ord. 1239 § 1, 1996; Ord. 1187 § 1, 1994; Ord. 1140 § 1, 1993; Ord. 1109 § 1, 1992; Ord. 1050 § 1, 1990; Ord. 896 § 1, 1986).
3.61.015 Purveyors other than city of Fife.
On and after September 1, 1996, there is hereby imposed upon the sale, delivery or distribution of water and sewer utilities, furnished by purveyors other than the city of Fife and within the city limits of Fife, a tax upon the monthly gross earnings of each utility of four and one-half percent of said gross earnings. (Ord. 1239 § 2, 1996; Ord. 1187, 1994; Ord. 1140 § 2, 1993; Ord. 1109 § 2, 1992; Ord. 1050 § 2, 1990; Ord. 914 § 1, 1987).
3.61.020 Gross earnings defined.
The term “gross earnings” as used in this chapter shall mean and include the consideration, whether money, credits, rights or property expressed in terms of money, proceeding or accruing by reason of the transaction of business and including gross proceeds of sales, compensation for addition of services, gains realized from interest, rents and fees, all without any deduction on account of cost of property sold, materials used, labor, interest, losses, discount and any other expenses whatsoever. (Ord. 896 § 2, 1986).
3.61.030 When due.
The tax imposed by this chapter shall be due and payable in bimonthly installments and remittance shall be made on or before the thirtieth day of the month next succeeding the end of the bimonthly period in which the tax accrued. Such bimonthly periods are as follows:
January, February: tax due March 30th
March, April: tax due May 30th
May, June: tax due July 30th
July, August: tax due September 30th
September, October: tax due November 30th
November, December: tax due January 30th
The clerk-treasurer of the city is hereby directed to collect said tax out of revenues received by the water and sewer utilities of the city of Fife and to collect from purveyors on such forms to be provided by the city and deemed reasonable for tax collection purposes. (Ord. 1239 § 3, 1996; Ord. 1187 § 3, 1994; Ord. 1050 § 3, 1990; Ord. 896 § 3, 1986).
3.61.040 Deductions.
In computing the gross earnings tax due under the provisions of this chapter, there shall be deducted from the measure of the tax the following items:
A. Uncollectible accounts if the books of the utility are on an accrual basis as distinguished from a cash basis.
B. Amounts received through contemplated or actual condemnation proceedings or on account of any federal, state or local public work project.
C. Amounts received as compensation or reimbursement for damages to any property of the utility.
D. Contributions for or in aid of construction.
E. Amounts received from the sale or exchange of capital assets.
F. Interest earned from the proceeds of the sale of bonds for construction purposes. (Ord. 896 § 4, 1986).
Chapter 3.62
BROKERED NATURAL GAS USE TAXSections:
3.62.010 Tax imposed.
3.62.010 Tax imposed.
There is imposed under the authority of RCW 82.14.230 a use tax on the consumers of brokered natural gas. Such tax shall be in lieu of the tax imposed by FMC 3.60.030(B) when consumers receive natural gas directly from a producer of manufactured natural gas outside of the state of Washington. Such tax shall be the same as that imposed on a natural manufactured gas utility in-state, which is six percent of the total gross revenues derived from sales of such gas to ultimate consumers within the city limits. (Ord. 1041 § 2, 1990).
Chapter 3.70
GAMBLING TAXSections:
3.70.010 Definitions.
3.70.020 Levy.
3.70.025 Use of funds.
3.70.030 Payment.
3.70.040 Administration and collection.
3.70.050 Remittance.
3.70.060 Failure to pay in full – Penalty fee.
3.70.070 Declaration of intent – Filing.
3.70.080 Declaration of intent – Renewal.
3.70.090 Records required – Inspection and audit.
3.70.100 Refunds – Excess payments.
3.70.110 Failure to file return – Tax penalty.
3.70.120 Tax in addition to license fees.
3.70.130 Power to adopt rules and regulations.
3.70.140 Tax a debt to city.
3.70.150 Right of recovery.
3.70.160 Violation – Penalty.
3.70.010 Definitions.
For the purposes of this chapter, the words and terms used shall have the same meaning 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, WAC Title 230, unless otherwise specifically provided or as the context in which they are used clearly indicates that they be given some other meaning. (Ord. 1183 § 2, 1994; Ord. 463 § 1, 1978).
3.70.020 Levy.
There is levied upon all persons, associations and organizations conducting or operating within the city any of the activities listed below a tax in the following amounts to be paid to the city:
A. Effective January 1, 2000, bingo and raffles in the amount of five percent of the gross receipts and therefrom after deducting the amount of money paid in cash and paid for merchandise actually awarded as prizes during the taxable period. Taxation of amusement games shall be in the amount of two percent of the gross receipts therefor less the amount paid for as prizes. No tax shall be imposed under the authority of this chapter on bingo, raffles or amusement games when such activities or any combination thereof are conducted by any bona fide charitable or nonprofit organization as defined in RCW 9.46.0209, which organization has no paid operating or management personnel and has gross income from bingo, raffles or amusement games, or any combination thereof, not exceeding $5,000 per year less the amount paid for as prizes, but shall, nevertheless, file the declaration of intent required by FMC 3.70.070;
B. Punchboards or pulltabs in the amount of five percent of the gross receipts directly from the operation of the punchboards or pulltabs themselves;
C. Effective January 1, 2004, card playing in the amount of four percent of gross receipts received as fees charged persons for the privilege of playing in card games;
D. Fund-raising events, as defined by RCW 9.46.0233, in the amount of 10 percent of the gross receipts derived from the fund-raising event. For the purpose of this section, “gross receipts” means the gross wagers and bets received by the organization less the amount of money paid by the organization as winnings and the purchase cost of prizes given as winnings. (Ord. 1519-04 § 1, 2004; Ord. 1490-03 § 1, 2003; Ord. 1447 § 1, 2001; Ord. 1377 § 1, 2000; Ord. 1358 § 1, 1999; Ord. 1183 § 2, 1994; Ord. 997 § 1, 1989; Ord. 463 § 2, 1978).
3.70.025 Use of funds.
All funds collected pursuant to the provisions of FMC 3.70.020 shall be principally expended on gambling enforcement activities. Any moneys collected and not spent for that purpose shall be allocated to the park acquisition and development fund and the recreational and pedestrian capital facilities fund. (Ord. 1377 § 2, 2000).
3.70.030 Payment.
A. The taxes imposed on one, two, or three-day affairs shall be due and payable within 72 hours from the completion of the event. The taxes imposed on all other activities under this chapter shall be due and payable in monthly installments and remittance therefor shall be made on or before the fifteenth day of the month next succeeding the end of the monthly period in which tax accrued.
B. The taxpayer shall, on or before the fifteenth day of the month, make out a return on such forms and setting forth such information as the city clerk-treasurer may require showing the amount of the tax for which he is liable for the preceding monthly period, sign and transmit the same to the city clerk-treasurer together with a remittance for such amount, provided:
1. Whenever any person, association or organization taxable under this chapter conducting or operating a taxable activity on a regular basis terminates the business, sells out or otherwise disposes of its business, any tax due under this chapter shall become due and payable and such taxpayer shall within 10 days thereafter make a return and pay the tax due.
2. Whenever it appears to the city clerk-treasurer that the collection of taxes from any person, association or organization may be in jeopardy, the city clerk-treasurer, after not less than 10 days’ notice to the taxpayer, is authorized to require that the taxpayer remit taxes and returns at such shorter intervals than monthly as the city clerk-treasurer shall deem appropriate under the circumstances. (Ord. 1183 § 2, 1994; Ord. 463 § 3, 1978).
3.70.040 Administration and collection.
A. Administration and collection of the various taxes imposed by this chapter shall be the responsibility of the city clerk-treasurer. The taxpayer shall be required to swear and affirm by signature that the information given in the return is true, accurate and complete under penalty of perjury.
B. The city clerk-treasurer is authorized, but not required, to mail to taxpayer forms for returns. Failure of the taxpayer to receive such a form shall not excuse the taxpayer from making the return and timely paying all taxes due. The city clerk-treasurer shall make forms available to the public in reasonable numbers in the clerk-treasurer’s office during regular business hours.
C. Along with the tax remittance and return form for each month ending a calendar year, each taxpayer, except those exempt from licensing by RCW 9.46.030, shall remit to the city clerk-treasurer a copy of his quarterly report to the Washington State Gambling Commission required by Chapter 230-08 WAC as now or hereafter amended. (Ord. 1183 § 2, 1994; Ord. 463 § 4, 1978).
3.70.050 Remittance.
Taxes payable under this chapter shall be remitted to the city clerk-treasurer 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 a draft or check, the tax shall not be deemed paid until the draft or check is accepted in the usual course of business. Nor shall the acceptance of any sum by the clerk-treasurer be an acquittance or discharge of the tax unless the amount paid is the full amount due. The return and copy of the report to the Washington State Gambling Commission shall be filed in the office of the city clerk-treasurer after notation of that office upon the return of the amount actually received. (Ord. 1183 § 2, 1994; Ord. 463 § 5, 1978).
3.70.060 Failure to pay in full – Penalty fee.
A. If full payment of any tax or fee due under this chapter is not received by the city clerk-treasurer on or before the due date, there shall be added as follows:
1 – 10 days late 10% of tax due
11 – 21 days late 15% of tax due
22 – 31 days late 20% of tax due
32 – 60 days late 25% of tax due
B. But in no event shall the penalty amount be less than $50.00. In addition to this penalty, the city clerk-treasurer shall charge the taxpayer interest of eight percent of all taxes and fees due for each 30-day period or portion thereof that the amounts are past due. Failure to make payment following the day the tax amount initially became due shall be both a civil and a criminal violation of this section. (Ord. 1183 § 2, 1994; Ord. 463 § 6, 1978).
3.70.070 Declaration of intent – Filing.
A. In order that the city may identify those persons that are subject to taxation under this chapter, each person, association or organization shall file with the city clerk-treasurer a sworn declaration of intent to conduct an activity taxable under this chapter upon a form to be prescribed by the city clerk-treasurer together with a copy of the license issued therefor by the Washington State Gambling Commission.
B. The filing shall be made not later than 15 days prior to conducting or operating the taxable activity. No fee shall be charged for such filing, which is not for the purpose of regulation of this activity but for the purposes of administration of this taxing chapter only. Failure to timely file shall not excuse any person, association or organization from tax liability. (Ord. 1183 § 2, 1994; Ord. 463 § 7, 1978).
3.70.080 Declaration of intent – Renewal.
A new declaration of intent to conduct or operate any of the activities taxable under this chapter shall be required prior to the recommencement of the activity following the expiration, suspension or revocation of any license previously issued by the Washington State Gambling Commission in the same manner as described in FMC 3.70.070. (Ord. 1183 § 2, 1994; Ord. 463 § 8, 1978).
3.70.090 Records required – Inspection and audit.
A. Each person, association or organization engaging in an activity taxable under this chapter shall maintain records respecting that activity which truly, completely and accurately disclose all information necessary to determine the taxpayer’s liability under this chapter during each base tax period. Such records shall be kept and maintained for a period of not less than three years.
B. 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 period required by those agencies.
C. All books, records and other items required to be kept and maintained under this section shall be subject to and immediately made available for inspection and audit during normal business hours with or without notice at the place where such records are kept on demand by the city council, the city attorney, or the city clerk-treasurer, or their designees, for the purpose of enforcing the provisions of this taxing chapter, and for the purpose of determining whether the proper tax is being paid. Failure of a taxpayer to keep books and records as required by this section shall be a bar to contesting the assessment of taxes as estimated by the city clerk-treasurer. Where a taxpayer does not keep all of the books, records or items required to be kept or maintained under this section in this jurisdiction so that the above stated officials or their designees may examine them conveniently, the taxpayer shall either:
1. Produce all of the required books, records or items within the jurisdiction for such inspection within five days following a request of the above officials that he do so; or
2. Bear the actual cost of inspection by the above officials or their designees at the location where such books, records or items are located, provided, that a taxpayer choosing to bear these costs shall pay in advance to the above stated officials or their designees the estimated costs thereof, including but not limited to round trip fare by the most rapid means, lodging, meals and incidental expenses; the actual amount due or to be refunded for expenses shall be determined following the examination of the records. (Ord. 1183 § 2, 1994; Ord. 463 § 9, 1978).
3.70.100 Refunds – Excess payments.
If upon application by a taxpayer for a refund, or for an audit of his records, or upon any examination of the returns or records of any taxpayer it is determined by the city clerk-treasurer that within three years immediately preceding receipt by the city clerk-treasurer of the application by the taxpayer or a refund or an audit in the absence of such an application within the three years immediately preceding the commencement by the city clerk-treasurer of such examination:
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 of three years shall be credited to the taxpayer’s account or shall be refunded to the taxpayer at the taxpayer’s option. No refund or credit shall be allowed with respect to the city clerk-treasurer for more than three years before the date of such application for examination.
B. A tax or other fee has been paid which is less than that properly due or no tax or other fee has been paid, the city clerk-treasurer shall mail a statement by certified mail to the taxpayer showing the balance due including the tax amount or the penalty, assessments and fees, and it shall be a separate additional violation of this chapter if a taxpayer fails to make payment in full within 10 calendar days of such mailing. (Ord. 1183 § 2, 1994; Ord. 463 § 10, 1978).
3.70.110 Failure to file return – Tax penalty.
If any taxpayer fails, neglects or refuses to make and file his return as and when required under this chapter, the city clerk-treasurer is authorized to determine the amount of the tax payable together with any penalty and/or interest assessed under the provisions of this chapter and by certified mail to notify such taxpayer of the amount so determined, which amount shall thereupon become the tax penalty and/or interest and shall become immediately due and payable. (Ord. 1183 § 2, 1994; Ord. 463 § 11, 1978).
3.70.120 Tax in addition to license fees.
The tax levied in this chapter shall be additional to any license fee or tax imposed or levy under any law or any other ordinance of the city except as otherwise expressly provided in this chapter. (Ord. 1183 § 2, 1994; Ord. 463 § 12, 1978).
3.70.130 Power to adopt rules and regulations.
The city clerk-treasurer shall have the power and it shall be her duty from time to time to adopt, publish and enforce rules and regulations not inconsistent with this chapter or with superior law for the purposes of carrying out the provisions hereof, and it is unlawful to violate or fail to comply with any such rule or regulation. (Ord. 1183 § 2, 1994; Ord. 463 § 13, 1978).
3.70.140 Tax a debt to city.
Any tax due and unpaid under this chapter and all penalties or fees shall constitute a debt to the city, a legal subdivision of the state, and may be collected by court proceedings the same as any other debt in like amount which shall be in addition to all other existing remedies. (Ord. 1183 § 2, 1994; Ord. 463 § 14, 1978).
3.70.150 Right of recovery.
A. The right of recovery by the city from the taxpayer for any tax provided under this chapter shall be outlawed after the expiration of three calendar years from the date the tax became due.
B. 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. 1183 § 2, 1994; Ord. 463 § 15, 1978).
3.70.160 Violation – Penalty.
Any person violating or failing to comply with any of the provisions of this chapter or any lawful rule or regulation adopted by the city clerk-treasurer pursuant thereto shall be a misdemeanor and any person found guilty thereof shall be punished by a fine not to exceed $1,000 or imprisonment in jail not to exceed 90 days, or by both such fine and imprisonment. Any taxpayer who engages in or carries on any gambling activities subject to a tax under this chapter without having complied with the provisions of this chapter shall be guilty of a violation of this chapter for each day in which the gambling activity is carried on. (Ord. 1183 § 2, 1994; Ord. 842 § 3, 1986; Ord. 463 § 16, 1978).
Chapter 3.72
SPECIAL FUEL TAXSections:
3.72.010 Statutes adopted by reference.
3.72.010 Statutes adopted by reference.
The following sections of the Revised Code of Washington regarding special fuel tax are hereby adopted as though fully set forth herein; provided, this recodification of a statute previously adopted by reference shall have no effect upon any action commenced under a prior codification. Rather, such action shall remain in full force and effect.
RCW
82.38.090
82.38.100
(Ord. 1183 § 2, 1994; Ord. 1035 § 15, 1990. Formerly 5.54.010).
Chapter 3.73
EMPLOYEE SUGGESTION AWARD PROGRAMSections:
3.73.010 Establishment.
3.73.020 Authority to set forth rules, regulations, and guidelines by resolution.
3.73.030 Program subject to budget allocations.
3.73.010 Establishment.
The city establishes a program of awards to stimulate and reward city employees for suggestions that are of benefit to the city hereinafter referred to as the “program.” Participation in the program shall be limited to those employees who submit such suggestions in accordance with program rules, regulations and guidelines as adopted by the city council. (Ord. 1224 § 1, 1996).
3.73.020 Authority to set forth rules, regulations, and guidelines by resolution.
The city council shall establish by resolution rules, regulations, and guidelines as may be necessary and appropriate for the administration of the program. (Ord. 1224 § 2, 1996).
3.73.030 Program subject to budget allocations.
The program shall be subject to the availability of budgeted funds as determined by the city council each year when setting the annual budget for the city, or any amendments thereto. (Ord. 1224 § 3, 1996).
Chapter 3.78
PARKS AND RECREATION FEESSections:
3.78.010 Fees for city services.
3.78.020 City manager to set certain fees.
3.78.030 Recommendation from department director.
3.78.040 Fee schedule filed with clerk-treasurer.
3.78.010 Fees for city services.
Except as set forth in FMC 3.78.020, all fees for city services shall be the fees established by city ordinance and codified in the Fife Municipal Code. (Ord. 1318 § 2, 1998).
3.78.020 City manager to set certain fees.
The city manager is hereby authorized to establish rates, fees and charges for all of the programs, classes, activities, and recreational facility rentals administered by the Fife parks, recreation, and community services department. The city manager shall review annually the current rates, fees and charges and amend them, if necessary, to assure that the city of Fife is providing such services at a reasonable and fair market value. The city manager shall publish a notice of proposed fee changes in the city bulletin, and provide a list of the proposed changes to the city council no less than 30 days prior to implementing any change. (Ord. 1545-04 § 2, 2004; Ord. 1398 § 31, 2000; Ord. 1373 § 1, 1999; Ord. 1318 § 3, 1998).
3.78.030 Recommendation from department director.
The parks, recreation and senior services director shall review at least annually the current rates, fees and charges and recommend to the city manager any necessary adjustments. (Ord. 1373 § 2, 1999; Ord. 1318 § 4, 1998).
3.78.040 Fee schedule filed with clerk-treasurer.
The city manager shall maintain a record of the rates, fees and charges assessed and shall provide a copy to the clerk-treasurer for audit and accounting purposes. (Ord. 1398 § 1, 2000; Ord. 1318 § 5, 1998).
Chapter 3.80
PLANNING FEESSections:
3.80.010 General.
3.80.020 Annexation fee.
3.80.030 Appeal fee – Appeals to hearing examiner.
3.80.040 Change of nonconforming use or structure fee.
3.80.050 Conditional use permit fee.
3.80.060 Contract zoning fee.
3.80.070 Critical areas permit fee.
3.80.080 Final plat fee.
3.80.090 Lot line adjustment fee.
3.80.100 Planned unit development fee.
3.80.110 Pre-application conference fee.
3.80.120 Preliminary plat fee.
3.80.130 Reasonable use exemption fee.
3.80.140 Rezone fee.
3.80.150 SEPA fees.
3.80.160 Short plat fee.
3.80.170 Sign permit fees.
3.80.180 Special event permit fee.
3.80.190 Special use/combining district fee.
3.80.200 Special use permit fee.
3.80.210 Street vacation fee.
3.80.220 Variance fee.
3.80.010 General.
A. The fees stated in this chapter are for standard review by the planning, building, and public works divisions of the community development department. References to the director refer to the director of the community development department or his/her designee. The stated or estimated fee must be paid prior to the city issuing a notice of decision on a project permit application.
B. All applicants will be required to pay for engineering review of applications. The hourly fee shall be the base salary or contract fee of the engineer plus benefits and administrative costs. An estimate of the cost will be made by the city at the time of application. If the actual cost of processing the application exceeds the estimate, the balance shall be paid prior to issuance of a notice of decision or the project permit. If the actual cost of processing the permit is less than the estimate, a refund shall be provided. Engineering plan review and public works inspection fees shall not be applicable to repair work but shall apply only to new construction.
C. Applicants are responsible for the city attorney’s fees for all project permit applications that require legal review. That cost shall be paid prior to issuance of a notice of decision or the project permit.
D. All project permit applications that require charging the applicant for the actual costs of processing the application shall include:
1. The hourly wage of the reviewer plus benefits and administrative overhead;
2. The cost of publishing legal notices in a newspaper as required by Chapter 14.06 FMC, Public Notice;
3. The cost of notifying any person the city is legally required to notice of the application;
4. The cost of notifying any person or organization that has expressed an interest in the application;
5. Staff costs for preparing reports and attending meetings on the application;
6. Other costs directly related to the project permit application as determined by the director.
E. In the event that a project permit application with a stated fee requires processing that is considered to be extraordinary by the director, the applicant shall be responsible for those costs. The applicant shall be notified in writing of the necessity for extraordinary review and provided the estimated cost of that review prior to further action being taken on the project permit application.
F. The director shall require staff to maintain records of all time and charges on project permit processing for applications that require the payment of estimated fees. In the event that the fee paid was greater than the cost of the review, the applicant shall receive a refund of the overestimated fee. If the estimated fee was not sufficient to cover the costs of the application, the applicant must pay the balance owing on the application prior to a permit being issue or maps approved.
G. Project permit applications that require publication of a legal notice include the cost of one such publication in the stated fee, if a fee is stated. In the event that the city must republish the legal notice, the applicant is responsible for the additional fee. All applications requiring publication will be published in the Pierce County Herald newspaper. In the event that the item is to be published in the Tacoma News Tribune newspaper, the applicant is responsible for the increased costs of such publication.
H. If an applicant requests a review of a study, plans, or other documents prior to project permit application, the applicant must pay a fee that covers the review of the document or plans. The director has the option of estimating a review fee and requiring that fee to be paid prior to the review or charging the fee upon completion of the review prior to information on the review provided to the applicant. (Ord. 1416 § 2, 2000; Ord. 1366 § 1, 1999; Ord. 1228 § 2, 1996).
3.80.020 Annexation fee.
The fee for annexations shall be the actual review and processing costs of the application plus benefits and administrative overhead. At the time of application for annexation, the city shall estimate the cost of processing the application. The city shall require payment of the estimated fees in two parts as noted in subsections (A) and (B) of this section. The fee required by the boundary review board shall be paid by the applicant(s) directly to that body.
A. The first payment shall be made after the city council has authorized the circulation of a petition for annexation. The payment shall include all