Title 3
REVENUE AND FINANCE

Chapters:

3.04 Current Expense Fund

3.08 Local Improvements and Assessments

3.12 Claims Fund

3.16 Cumulative Reserve Fund for Municipal Shop Building

3.20 Equipment Rental Fund

3.24 Cumulative Reserve Fund for Equipment Purchase

3.28 Admissions Tax

3.30 Excise Tax on Real Estate Sales

3.32 Sales and Use Tax

3.34 Leasehold Tax

3.36 Hotel/Motel Excise Tax

3.40 Demands and Vouchers Against the City

3.44 Advance Travel Revolving Fund

3.52 Payroll Fund

3.56 Police Investigative Revolving Fund

3.58 Fire Department and Emergency Medical Services Equipment Fund

3.60 Petty Cash and Change Revolving Fund

3.62 Fire Department Petty Cash Fund

3.64 Expense Reimbursement

3.66 Registration System for City Obligations

3.70 Drug Enforcement Fund

3.74 Arts Activity Fund

3.78 Computer Acquisition and Maintenance Fund

3.80 Insurance Claims and Reserve Fund

3.82 Parks Maintenance and Operation Fund

3.84 Downtown Business Improvement Area Fund

3.86 Medical Self-Insurance Fund

3.90 Rose Hill Construction Fund

3.92 Emergency Dispatch System Fund

Chapter 3.04
CURRENT EXPENSE FUND

Sections:

3.04.010 Fund created.

3.04.020 Moneys paid into.

3.04.030 Warrants issued — Type of expenses.

3.04.010 Fund created.

There is created a fund known as the current expense fund. (Ord. 5 § 1, 1913).

3.04.020 Moneys paid into.

Into this fund shall be paid the proceeds of all saloon and other licenses, the proceeds of all fines, the proceeds of all general tax levies made by the City Council and all other moneys received into the city treasury unless the moneys are specifically collected for or ordered paid into some other fund. (Ord. 5 § 2, 1913).

3.04.030 Warrants issued — Type of expenses.

All general expenses of conducting this city of every nature and description shall be paid by warrants drawn upon the same. (Ord. 5 § 3, 1913).

Chapter 3.08
LOCAL IMPROVEMENTS AND ASSESSMENTS

Sections:

3.08.010 Fund created and purpose.

3.08.015 Sources of funding.

3.08.020 Use of guaranty fund.

3.08.030 Transfer of assets to general fund.

3.08.040 Foreclosure of delinquent assessments.

3.08.050 Notice to property owner.

3.08.060 Acceleration of installments — Attorney’s fees.

3.08.070 Notice of right of redemption.

3.08.080 Form of notice of redemption right.

3.08.090 Service of notice of redemption right.

3.08.100 Failure to provide notice — Effect.

3.08.110 LID hearings.

3.08.010 Fund created and purpose.

Pursuant to the provisions of RCW Chapter 35.54, there is established a fund to be designated as the "local improvement guaranty fund," for the purpose of guaranteeing, to the extent of such fund and in the manner provided by law, the payment of local improvement bonds and warrants issued by the city to pay for any local improvement ordered in the city. (Ord. 1426 § 1 (part), 1988: Ord. 157 § 1, 1952).

3.08.015 Sources of funding.

A. Taxation. For the purpose of maintaining the local improvement guaranty fund, the city shall, at the time of making its annual budget and tax levy, provide for the levy of a sum sufficient, with the other sources of the fund, to pay the warrants issued against the fund during the preceding fiscal year and to establish a balance therein; provided, that the levy in any one year shall not exceed the greater of (1) twelve percent of the outstanding obligations guaranteed by the fund, or (2) the total amount of delinquent assessments and interest accumulated on the delinquent assessments before the levy as of September 1st. The taxes levied for the maintenance of the local improvement guaranty fund shall be additional to and, if need be, in excess of all statutory and other limitations applicable to tax levies in the city.

B. Interest and Earnings. The local improvement guaranty fund shall be maintained in an interest-bearing account with the interest accrued to be paid into the fund; provided, that the city may invest funds maintained in the local improvement guaranty fund with the earnings to be paid into the fund, so long as the remaining net cash is not reduced below ten percent of the net outstanding obligations guaranteed by such funds.

C. Subrogation Rights to Assessments. Whenever any sum is paid out of the local improvement guaranty fund on account of principal bond or warrant, the city as trustee of the fund shall be subrogated to all the rights of the holder of the bond or interest coupon or warrant so paid, and the proceeds thereof, or of the underlying assessment, shall become part of the guaranty fund.

D. Surplus from Improvement Funds. If in any local improvement fund guaranteed by a local improvement guaranty fund there is a surplus remaining after the payment of all outstanding bonds and warrants payable therefrom, it shall be paid into the local improvement guaranty fund. (Ord. 1426 § 1 (part), 1988).

3.08.020 Use of guaranty fund.

A. Purchase of Bonds, Coupons and Warrants. Defaulted bonds, interest coupons and warrants against local improvement funds shall be purchased out of the guaranty fund, and as between the several issues of bonds, coupons, or warrants no preference shall exist, but they shall be purchased in the order of their presentation.

B. Purchase of General Tax Certificates or Property on or After Foreclosure.

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

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

C. Deferral of Collection of Assessments for Economically Disadvantaged Persons. Whenever payment of a local improvement district assessment is deferred pursuant to the provisions of RCW 35.43.250, the amount of the deferred assessment shall be paid out of the local improvement guaranty fund. The local improvement guaranty fund shall have a lien on the benefitted property in an amount equal to the deferral together with interest as provided for by the establishing ordinance. (Ord. 1426 § 1 (part), 1988: Ord. 157 § 2, 1952).

3.08.030 Transfer of assets to general fund.

A. The city, upon certification by the City Finance Director that the local improvement guaranty fund has sufficient funds currently on hand to meet all valid outstanding obligations of the fund and all other obligations of the fund reasonably expected to be incurred in the near future, may by ordinance transfer assets from such fund to its general fund. The net cash of the local improvement guaranty fund may be reduced by such transfer to an amount not less than ten percent of the net outstanding obligations guaranteed by such fund.

B. If, at any time within five years of any transfer of assets from the local improvement guaranty fund to the general fund of the city, the net cash of the local improvement guaranty fund is reduced below the minimum amount specified in subsection A of this section, the city shall, to the extent of the amount transferred, pay valid claims against the local improvement guaranty fund as a general obligation of the city. In addition, the city shall pay all reasonable costs of collection necessarily incurred by the holders of valid claims against the local improvement guaranty fund. (Ord. 1426 § 1 (part), 1988: Ord. 157 § 3, 1952).

3.08.040 Foreclosure of delinquent assessments.

If, on the first day of January, in any year, two installments of any local improvement assessment are delinquent, or if the final installment thereof has been delinquent for more than one year, the City Attorney is authorized to commence foreclosure proceedings on the delinquent assessment or delinquent installments by an appropriate action on behalf of the city in King County Superior Court. The foreclosure proceeding shall be in accordance with the provisions of RCW Ch. 35.50, as now exists or as may hereafter be amended. Such foreclosure proceedings shall be commenced on or before December 1, 1982, and thereafter on or before June 1 of each succeeding year. (Ord. 1087 § 2, 1982).

3.08.050 Notice to property owner.

The City Treasurer-Comptroller shall send by certified mail to each person whose name appears on the assessment roll and/or county tax rolls as owner of the property charged with any delinquent assessment or installment, at each address listed on said assessment roll and/or county tax roll, a notice at least thirty days before commencement of any action to foreclose a delinquent assessment or installment. The notice shall state the amount due on each separate lot, tract or parcel of land, and the date after which the foreclosure proceedings will commence. (Ord. 1087 § 3, 1982).

3.08.060 Acceleration of installments — Attorneys’ fees.

In any action brought for the foreclosure of a delinquent assessment or installment, future installments not otherwise due and payable shall thereupon be accelerated and the entire balance of the assessment with interest, penalty and cost shall become due and payable and the collection thereof shall be enforced by foreclosure as set forth in this chapter; provided, however, that in the case of such foreclosure there shall be added to the cost and expense as provided by RCW Ch. 35.50 such reasonable attorneys’ fees as the court may adjudge to be equitable, and the amount thereof apportioned to each delinquent assessment or installment appearing on the assessment roll. (Ord. 1087 § 4, 1982).

3.08.070 Notice of right of redemption.

Within sixty days of the sale of any property as a result of an action by the city to foreclose a local assessment lien, the purchaser of the property shall give notice in the form and manner provided hereinafter to the record owner or owners of the property as identified by a title report current as of the date of filing of the foreclosure action. Said notice shall again be given no less than sixty days prior to, nor more than one hundred twenty days prior to, the date of expiration of the period of redemption as provided by law. (Ord. 1087 § 5, 1982).

3.08.080 Form of notice of redemption right.

The notice of redemption right shall be substantially in accord with the following form, with all blanks properly filled in:

NOTICE OF REDEMPTION RIGHT

The real property located in the City of Redmond, King County, Washington, whose street address, if any, is ___________________, which is legally described as:

was sold on the ___ day of ___, 19___, to ____________________________, pursuant to court order to satisfy delinquent local improvement district assessment installments.

A title report shows that you are the record owner of the property. Please take notice that the sale of the property will become final and your right to redeem the property will be extinguished unless exercised prior to the expiration of two years from the date of the sale, to wit on or before

In order to redeem your property, you must take affirmative action in accord with Washington statutes governing the right of redemption or these rights will be lost.(Ord. 1087 § 6, 1982).

3.08.090 Service of notice of redemption right.

Service of the notice provided in this chapter shall be deemed adequate on the production of one of the following:

(1) An affidavit evidencing personal service in accord with the procedures for in-person service of process in superior courts in the state of Washington;

(2) A receipt signed by the record owner evidencing actual receipt of the notice by mail;

(3) An affidavit that after diligent search, which at a minimum shall include the use of a commercial locating service, the record owner cannot be located, and affirming that the notice has been mailed by certified mail, return receipt requested, to the last known address of the record owner as determined from review of the title report, the current telephone directory for the area of the owner’s last known residence and consultation with the United States Postal Service regarding any forwarding address left by the owner. (Ord. 1087 § 7, 1982).

3.08.100 Failure to provide notice — Effect.

Failure to provide the notice of redemption rights as provided in this chapter shall not affect the validity of the legal action which foreclosed the city’s local assessment lien, provided that no final deed or other evidence of title shall be issued to the purchaser until compliance with the provisions of this chapter regarding notice of redemption rights has been demonstrated. In the event of failure to give the final notice in a timely manner, the purchaser shall be deemed to have consented to an extension of the record owner’s right to redeem which shall continue until sixty days have elapsed subsequent to fulfillment of the final notice requirements as set forth in this chapter and the record owner shall be entitled to redeem until said time. (Ord. 1087 § 8, 1982).

3.08.110 LID hearings. As authorized by RCW 35.43.140 and 35.44.070, the City Council hereby delegates the function of conducting public hearings for the purpose of considering the formation of local improvement districts and hearings to consider final assessment rolls and the individual assessments upon property within local improvement districts to the City of Redmond Hearing Examiner and the Hearing Examiner is directed to conduct such hearings. (Ord. 1588 § 1, 1990).

Chapter 3.12
CLAIMS FUND

Sections:

3.12.010 Created — Funds transferred to — Warrants issued.

3.12.020 Accounts.

3.12.030 Warrants transferring funds to — Selling warrants.

3.12.010 Created — Funds transferred to — Warrants issued.

There is hereby created and established a special fund to be known as the "Claims Fund" into which shall be paid and/or transferred moneys from the various departmental funds of the city and from which warrants may be issued and paid in payment of claims against the city for any purpose. (Ord. 376 § 1, 1965).

3.12.020 Accounts.

The accounts of the city shall be so kept that they shall show the department or departments chargeable and the respective amounts for which each warrant is issued in payment of claims against the city. (Ord. 376 § 2, 1965).

3.12.030 Warrants transferring funds to — Selling warrants.

Transfers from an insolvent fund to the claims fund shall be by warrant and, upon the warrant being registered in the manner provided by law, such warrant shall be sold by the claims fund to obtain the moneys with which to pay the respective claim. The warrant may be sold to any solvent fund of the city, or the same may be sold outside of city funds in the usual manner by the City Treasurer. (Ord. 376 § 3, 1965).

Chapter 3.16
CUMULATIVE RESERVE FUND FOR MUNICIPAL SHOP BUILDING

Sections:

3.16.010 Fund created.

3.16.020 Purposes.

3.16.030 Source and accumulation of funds.

3.16.040 Expenditures.

3.16.050 Investment of fund.

3.16.010 Fund created.

There is hereby created and established in the funds and accounts of the city, a special fund to be known and designated as the "Cumulative Reserve Fund for Municipal Shop Building" (together

with such numerical designation as shall be assigned the fund by the chief financial officer of the city for accounting and budgetary purposes). (Ord. 379 § 1, 1965).

3.16.020 Purposes.

The fund shall be for the purpose of accumulating funds for the construction and maintenance of a municipal shop building to house, service, repair and maintain municipal vehicles and equipment, including the acquisition of a site or sites therefor, the construction, reconstruction, alteration and repair of a building or buildings for such purposes, the improvement and landscaping of the grounds, and the equipping and furnishing of the building and grounds for such purposes. (Ord. 379 § 2, 1965).

3.16.030 Source and accumulation of funds.

There shall be deposited and placed in the cumulative reserve fund for municipal shop building the initial sum of twenty thousand dollars derived from the sale of general obligation bonds issued pursuant to Ordinance No. 372, together with all sums which shall be budgeted and appropriated for such purpose in the future. The moneys in the fund shall be allowed to accumulate from year to year until the City Council shall determine to expend the moneys for the purposes herein specified. (Ord. 379 § 3, 1965).

3.16.040 Expenditures.

The moneys in the cumulative reserve fund for municipal shop building may be expended only for the purposes stated in Section 3.16.020 and for no other purpose unless there is an approving vote by a majority of the electors of the city at a general or special election voting on a proposal submitted to the electors to allow other specified uses to be made of the fund. (Ord. 379 § 4, 1965).

3.16.050 Investment of fund.

The City Treasurer shall be authorized to invest moneys in the fund not required for immediate expenditures in those investments permitted by law for the investment of municipal funds, including the investment of such moneys in savings and loan associations and short term United States government securities as provided by Sec. 1, Ch. 254, Laws of 1961 (RCW 36.29.020) and subject to the limitations therein contained. (Ord. 379 § 5, 1965).

Chapter 3.20
EQUIPMENT RENTAL FUND

Sections:

3.20.010 Fund created.

3.20.020 Purpose.

3.20.030 Administration.

3.20.040 Sources of revenue.

3.20.050 Operation.

3.20.060 Expenditures – Transfers.

3.20.070 Rental rates.

3.20.080 Transfer of equipment.

3.20.090 Initial financing.

3.20.100 Dissolution of fund.

3.20.010 Fund created.

There is hereby created and established a special fund to be known and designated as the "Equipment Rental Fund" (together with such numerical designation as shall be assigned said fund by the chief financial officer of the city for accounting and budgetary purposes) in accordance with the provisions of RCW 35.21.088. (Ord. 398 § 1, 1966).

3.20.020 Purpose.

The purpose of the equipment rental fund shall be to establish a central agency for the control, operation and maintenance of municipal equipment and the rental of such equipment to the various departments of the city and other governmental agencies at rates sufficient to meet costs of operation and to provide funds for the acquisition and replacement of equipment. (Ord. 398 § 2, 1966).

3.20.030 Administration.

The equipment rental fund shall be administered by the Public Works Director, subject to the general administrative authority of the Mayor. (Ord. 398 § 3, 1966).

3.20.040 Sources of revenue.

The equipment rental fund shall derive its moneys in any of the following ways:

(1) By direct appropriation in the annual budget adopted by ordinance from tax levies or other sources of anticipated revenue;

(2) By appropriation or budgetary transfer made by ordinance from other fund or funds of the city;

(3) From proceeds received from the rental of any of the equipment owned by the fund to other departments, offices or funds of the city or other governmental agencies. This shall include transfers from other funds or direct payment of amounts received for the use of such equipment on reimbursable projects done by the city. (Ord. 398 § 4, 1966).

3.20.050 Operation.

The accounts of the equipment rental fund shall be set up and maintained in such a manner as to separately show the rental and other sources of revenues from the various departments and funds of the city and shall make an allocation of such revenues between that required for operational costs and the amount to be set aside for the acquisition and replacement of equipment. It shall conform as nearly as possible to the uniform accounting system for equipment rental funds for cities of the state of Washington, prepared by the state auditor, division of municipal corporations on January 28, 1965, and as the same may be modified or amended. (Ord. 398 § 5, 1966).

3.20.060 Expenditures – Transfers.

Revenues received in the equipment rental fund shall be expended for salaries, wages and operations required for the repair, replacement, purchase and operation of equipment, and for the purchase of equipment, materials and supplies to be used in the administration and operation of the fund. Transfers of moneys from the equipment rental fund to the cumulative reserve fund for equipment purchase shall be made periodically from revenues received and allocated for the acquisition and replacement of equipment and from available funds by action of the City Council. (Ord. 398 § 6, 1966).

3.20.070 Rental rates.

The administrator of the fund shall establish a schedule of reasonable rental rates and other charges to be paid by users of the fund’s equipment, materials and supplies, which shall take into consideration the costs and expenses of the following: operating supplies, maintenance expenses, insurance, depreciation, and other direct cost items; operational costs of the fund (overhead); a contingency for the purpose of additional equipment and replacement of old equipment, including shop and administrative equipment; and such other items as may be reasonable or necessary in the proper operation of the fund. The schedule shall be submitted to the City Council for its approval and adoption and shall be reviewed and updated as necessary to reflect changes in operating, maintenance and depreciation costs. (Ord. 398 § 7, 1966).

3.20.080 Transfer of equipment.

There shall be transferred to the equipment rental fund those items of equipment from the various funds, departments and offices of the city as shown on the "Schedule of Equipment Transferred", without charge or credit given. All future purchases of equipment by the cumulative reserve fund for equipment purchase from revenues received from the equipment rental fund and from other revenues received for such purpose shall be transferred to the equipment rental fund. (Ord. 398 § 8, 1966).

3.20.090 Initial financing.

The equipment rental fund shall be initially financed from the budget appropriations made for such purpose in the 1966 budget. Should financing prove to be inadequate for the fund’s current annual outlay requirements, additional transfers of money to the equipment rental fund shall be made from the participating funds and departments until the fund becomes self-sufficient through a rental rate factor. (Ord. 398 § 9, 1966).

3.20.100 Dissolution of fund.

Should the equipment rental fund herein established be dissolved for any reason, a final disposition of the assets on hand shall be made among the various departments, offices and funds of the city participating in and utilizing the fund, in direct proportion to the amount of such participation and use, taking into consideration the transfer of equipment specially designed for

the use of a certain department, office or fund. (Ord. 398 § 10, 1966).

Chapter 3.24
CUMULATIVE RESERVE FUND FOR EQUIPMENT PURCHASE

Sections:

3.24.010 Fund created.

3.24.020 Purpose.

3.24.030 Sources – Accumulation of funds.

3.24.040 Operation of fund – Expenditures.

3.24.050 Investments.

3.24.060 Transfer of equipment ownership.

3.24.010 Fund created.

There is hereby created and established in the funds and accounts of the city, a special fund to be known and designated as the "Cumulative Reserve Fund for Equipment Purchase" (together with such numerical designation as shall be assigned the fund by the chief financial officer for accounting and budgetary purposes). (Ord. 399 § 1, 1966).

3.24.020 Purpose.

The fund shall be for the purpose of accumulating funds for the purchase and acquisition of new equipment and the replacement of existing equipment for the various departments, offices and funds of the city, including equipment, material and supplies for the equipment rental fund. (Ord. 399 § 2, 1966).

3.24.030 Sources – Accumulation of funds.

Moneys may be placed in the cumulative reserve fund for equipment purchase in any of the following ways:

(1) By direct appropriation in the annual budget;

(2) By appropriation or budgetary transfer authorized by ordinance from another fund or funds of the city;

(3) By periodic transfers from the equipment rental fund;

(4) From the sale of any equipment owned by the equipment rental fund duly authorized by the City Council.

The moneys in the fund shall be allowed to accumulate from year to year until the City Council shall determine to expend the moneys for the purpose herein specified. (Ord. 399 § 3, 1966).

3.24.040 Operation of fund – Expenditures.

The accounting of the cumulative reserve fund for equipment purchase shall separately show and identify the department, office or fund, including the equipment rental fund, for which funds are received and accumulated in the fund for the purpose herein stated, in order that the various departments, offices and funds of the city may make use of and separately accumulate reserve funds for equipment purchase within one cumulative reserve fund. The moneys in the cumulative reserve fund may be expended only for the purposes stated in Section 3.24.020 and for no other purpose unless there be an approving vote by a majority of the electors of the city at a general or special election voting on a proposal submitted to the electors to allow other specified uses to be made of the fund. (Ord. 399 § 4, 1966).

3.24.050 Investments.

The City Treasurer shall be authorized to invest moneys in the fund not required for immediate expenditures in those investments permitted by law for the investment of municipal funds. (Ord. 399 § 5, 1966).

3.24.060 Transfer of equipment ownership.

The cumulative reserve fund for equipment purchase shall be used only as a reserve fund for the accumulation of moneys with which to carry out the purposes of the fund and shall own no equipment as such. All equipment purchased by the fund from accumulated reserves on behalf of any department, office or fund, including the equipment rental fund, shall immediately be transferred to and become the property of the proper department, office or fund for which the purchase was made. In order to facilitate the trade-in or exchange of old equipment in the purchase of new equipment, the old equipment may be transferred to the cumulative reserve fund for equipment purchase to be sold or otherwise used in the purchase of new equipment. (Ord. 399 § 6, 1966).

Chapter 3.28
ADMISSIONS TAX*

Sections:

3.28.010 Definitions.

3.28.020 Certificate of registration.

3.28.030 Tax levied.

3.28.040 Business license required.

3.28.050 Exemptions.

3.28.060 Counting number of admissions.

3.28.070 Printing admission charges.

3.28.075 Unlawful sales of tickets in excess of price.

3.28.080 Posting admission charge.

3.28.090 Tickets sold elsewhere than regular ticket office.

3.28.100 Collection and remittance.

3.28.110 Penalty for late payment.

3.28.120 Transient business remittance.

3.28.130 Applications and returns confidential.

3.28.140 Sporting events and places.

3.28.150 Ticket sale outlet.

3.28.160 Overpayment of admissions tax.

3.28.170 Inspection of records.

3.28.180 Violator/violations.

3.28.190 Penalty for violation.

*Prior legislation: Ord. 286.

3.28.010 Definitions.

A. "Admissions charge" in addition to its usual and ordinary meaning, includes but is not limited in meaning to:

(1) A charge for season tickets or subscriptions;

(2) Required "donations";

(3) Admission to dinner theater: tax shall be on the entire/full price for a ticket for a dinner theater, provided that if the admission charge is separate from dinner, i.e., if one can be admitted without paying for dinner, then the admission tax would only apply to that fee actually paid for admission, and not to that fee or charge paid for dinner. Otherwise, the entire amount shall be taxed. This shall also include cover charges to night clubs, lounges, private clubs, or similar places;

(4) Admission to any theater, public dance or dance hall, amphitheater, auditorium, stadium, athletic pavilion or field, baseball or athletic park, carnival, circus, amusement or side show, exhibition, swimming pool, outdoor amusement park, roof garden, cabaret, skating rink, resort, picnic ground, or any other similar type place. Admission to any carnival, amusement park, etc.: admission tax shall be imposed upon admission to carnivals, amusement parks, etc., however the city will not impose an additional tax upon admissions to any mechanical devices, amusement type booths or activities and/or rides such as merry-go-round, ferris wheel, etc. within that event, unless there is no admission charge "at the gate" for such events. Then the person conducting the event is required to collect a tax per RMC 3.28.030 for the admission to the various rides.

B. "Fraternal" means an association or society of persons formed for mutual aid and benefit, but not for profit.

C. "Government activities" shall mean activities that are sponsored or conducted by other local governments, county, state or federal governments, including the King County Forward Thrust Pool.

D. "Person" means any individual, receiver, assignee, firm, copartnership, joint venture, corporation, company, joint stock association, society, any group of individuals acting as a unit, whether mutual, cooperative or fraternal, or any nonprofit or not-for-profit corporation or organization as the term "nonprofit" is defined under the statutes of the State of Washington, RCW 82.04.365, 82.04.366.

E. "Place" includes, but is not limited to, theaters, dance halls, amphitheaters, auditoriums, stadiums, athletic pavilions and fields, baseball and athletic parks, circuses, carnivals, amusements or side shows, exhibitions, swimming pools, outdoor amusement parks or similar type area.

F. "Religious organization" means an organization engaged in the practice of a particular faith or central beliefs.

G. "Ticket sales outlet", shall mean the location of any agency, person, group, etc. that is in charge of distributing, selling, or otherwise managing the sale of tickets and are collecting the fees for such tickets to any of the described events.

H. "Transient" means temporary, short-lived, non-permanent or non-lasting.

I. "City sponsored event" means any program or event provided by City of Redmond departments.

J. "City co-sponsored event" means an event which benefits the community and for which the City of Redmond and another entity share jointly the expenses and responsibilities of providing the event. For an event to be co-sponsored by the City, there must be a formal written agreement entered into between the City and the other entity or entities sponsoring the event in which the City agrees to the co-sponsorship. A lease agreement from the City to another entity does not constitute co-sponsorship unless the lease specifically provides that it does.

K. "Non-profit organization" means an organization, corporation, or association organized and operated for the advancement, appreciation, public exhibition or performance, preservation, study and/or teaching of the performing arts, visual arts, history, science, or a public charity providing social or human services or public education and which is currently recognized by the United States of America as exempt from federal income taxation pursuant to Section 501(c)(1) or (3) of the Internal Revenue Code, as now existing or hereafter amended. (Ord. 1866 § 1, 1995; Ord. 1707 § 1 (part), 1992).

3.28.020 Certificate of registration.

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

Whenever registration is made for the purpose of operating or conducting a temporary or transitory event by persons who are not the owners, lessees or custodians of the building, lots or place where the activity is to be conducted, both the person conducting the event and the owner, lessee or custodian of the location of the event, shall register for this event. Such owner, lessee or custodian, shall be held jointly liable for collection and remittance of the said tax. The owner, lessee and/or custodian shall be responsible for the remittance of the entire admissions tax unless the tax is paid by the conductor of the event. (Ord. 1866 § 2, 1995; Ord. 1707 § 1 (part), 1992).

3.28.030 Tax levied.

There is hereby levied and imposed upon every person without regard to age who pays an admission charge to any place as described in 3.28.010, a tax of five percent of the amount paid for admission. Failure to pay such tax or failure to collect such tax, shall be a violation of this chapter. (Ord. 1707 § 1 (part), 1992).

3.28.040 Business license required.

In addition to any licenses and fees required under Chapter 3.28 of the Redmond Municipal Code, every applicant shall also obtain a business license pursuant to Section 5.04.070 of this Code. (Ord. 1707 § 1 (part), 1992).

3.28.050 Exemptions.

The following activities are exempt for the provisions of this chapter:

A. Activities of elementary and secondary schools;

B. Activities of churches and religious organizations;

C. Government activities;

D. City sponsored and City co-sponsored events, provided, that for profit activities conducted in conjunction with such an event shall not be exempt;

E. Activities of non-profit organizations, as defined in Section 3.28.010(K), provided that all of the following requirements are met:

1. The non-profit organization:

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

b. Publicly sponsors and:

i. Performs a major portion of the performance; or

ii. Supplies a major portion of the materials on exhibit; or

iii. When the event is part of a season or series of performances or exhibitions, performs the major portion of the performances or exhibitions in the season or series or supplies a major portion of the materials on exhibit.

2. The non-profit organization receives the use and benefit of the admission charges collected.

3. The proceeds from any single event sponsored by the non-profit organization do not exceed $100,000.

4. The event for which the exemption is claimed cannot be one for which a non-profit organization lends its name as an endorsement to an ineligible person or organization for the purpose of invoking the exemption.

5. The non-profit organization must be registered with the City Clerk’s office as provided in Section 3.28.020 and must provide a copy of its incorporation approval by the state of Washington and any other proof deemed reasonably necessary by the City Clerk to verify that the organization meets the definition of non-profit organization established by this chapter. (Ord. 1866 § 3, 1995; Ord. 1707 § 1 (part), 1992).

3.28.060 Counting number of admissions.

Whenever a charge is made for admission to any place, a serially numbered or reserved seat ticket shall be furnished to the person paying such charge unless written approval has been obtained from the City Clerk to use a turnstile or other counting device which will accurately count the number of paid admissions. (Ord. 1707 § 1 (part), 1992).

3.28.070 Printing admission charges.

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

It is unlawful for any person to sell an admission ticket or card without having the name of the person conducting the event and the price of admission printed, stamped or written thereon. The admission tax due shall be based on the established price printed on each ticket. (Ord. 1707 § 1 (part), 1992).

3.28.075 Unlawful sales of tickets in excess of price.

It is unlawful for anyone to sell or offer to sell an admission ticket or card at a price in excess of the price printed, stamped or written thereon. This section does not prohibit a ticket agent, duly authorized to sell tickets by the person or entity responsible for or in charge of conducting the subject event, from collecting a reasonable handling charge from the purchaser, in addition to the disclosed ticket price, consistent with general marketing practices in the Redmond area. The handling charge shall also be subject to tax in a sum equal to five percent of the amount of such excess or handling charge. (Ord. 1707 § 1 (part), 1992).

3.28.080 Posting admission charge.

At all events, when a charge is made for admission a sign must be posted in a conspicuous place at its entrance or ticket office of the event which breaks down the admission charge as to (1) established price of admission, (2) non-city tax imposed, if any, (3) city tax imposed, and (4) total price. The name of the company or organization conducting the event, shall also be posted at the same place. (Ord. 1707 § 1 (part), 1992).

3.28.090 Tickets sold elsewhere than regular ticket office.

Whenever tickets are sold by a person outside of the city limits for an event located within the city limits, that person shall collect the admission tax imposed thereon. Whenever tickets or cards of admission are sold elsewhere than at the ticket or box office of the place or event, any price or charge made in excess of the established price or charge at such ticket or box office shall also be taxable in a sum equal to five percent of the amount of such excess. This additional tax shall be paid by the person paying the admission charge and shall be collected and remitted in the manner provided in Section 3.28.100 by the person selling such tickets. (Ord. 1707 § 1 (part), 1992).

3.28.100 Collection and remittance.

The person, firm or corporation receiving payment for admissions on which a tax is levied under this chapter, shall collect the amount of the tax imposed from the person making payment for admission, shall hold said tax in trust until the same is remitted to the City Clerk as herein provided, and shall be personally liable for the amount of such tax if the same is not collected and remitted as herein provided. Provided however, that for temporary or transient events, the owner, custodian etc., may be responsible for the payment of the tax per 3.28.020 and 3.28.100.

Unless otherwise provided by the City Clerk, the tax imposed by this chapter shall be due and payable on a quarterly basis and remittance therefor shall accompany each return and be in the City Clerk’s office by five o’clock p.m. (5:00 p.m.) P.S.T. on or before the last day of each April, July, October and January, by the person, firm or corporation collecting the same. The quarterly returns shall be made on forms provided by the City Clerk, separately stating the number of admissions sold, the price for each admission, and the amount of tax, shall be signed and verified by the person making the return, and shall contain such other information as the City Clerk may specify. (Ord. 1707 § 1 (part), 1992).

3.28.110 Penalty for late payment.

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

A. One to fifteen days delinquency, ten percent with a minimum penalty of ten dollars;

B. After fifteen days delinquency, fifteen percent with a minimum penalty of ten dollars shall be imposed.

Failure to pay tax is a violation of this chapter and may be punished as such in addition to the late fees imposed. (Ord. 1707 § 1 (part), 1992).

3.28.120 Transient business remittance.

Whenever any theater, carnival, circus, show, exhibition, public dance, entertainment or amusement or the like, makes an admission charge which is subject to the tax herein levied, and the same is of a temporary or transitory nature, of which the City Clerk shall be the judge, the City Clerk may require the return and remittance of the admissions tax immediately upon its collection or at the conclusion of the series of performances or exhibitions, whichever the City Clerk deems appropriate. An application for a certificate of registration shall be required as noted in Section 3.28.020. For temporary or transient events, the owner, lessee or custodian shall be responsible for payment of this tax if the person conducting the event fails to do so. Failure to comply with any requirement of the City Clerk as to reporting and remittance of the tax as required shall be a violation of this chapter. (Ord. 1707 § 1 (part), 1992).

3.28.130 Applications and returns confidential.

The applications and returns made to the City Clerk pursuant to this chapter shall not be made public, nor shall they be subject to the inspection of anyone except the Mayor, City Attorney, City Clerk or authorized agent, the members of the City Council, etc. unless otherwise provided by law. It is unlawful for any person to make public or to inform another person as to the contents or any information contained in or to permit inspection of any application or return except as authorized in this section or otherwise in the State Privacy Act or other provisions of state law. (Ord. 1707 § 1 (part), 1992).

3.28.140 Sporting events and places.

There shall be levied an admission tax of five percent of the amount paid where an admission is required to be paid to gain entrance to any building, enclosure, place or area in which there is a swimming pool, skating rink, bowling alley, golf course, golf driving range, miniature golf course, short nine, or to gain entrance to such pool, rink or course itself, that shall be applicable to both private and public facilities or any other similar event charging admission fees. This tax shall be assessed on admission charges whether in the form of membership fees or other charges for privilege of using the above areas. (Ord. 1707 § 1 (part), 1992).

3.28.150 Ticket sale outlet.

The admissions tax shall apply to tickets sold by Redmond based ticket sales outlets for local events only. Additionally, the tax shall also apply to ticket sales outlets which are not located in Redmond but are selling tickets for events in Redmond. (Ord. 1707 § 1 (part), 1992).

3.28.160 Overpayment of admissions tax.

Whenever the taxpayer has made an overpayment and within one (1) year after date of such overpayment, upon submission of satisfactory proof thereof, makes application for refund or credit of the overpayment, such refund or credit shall, where appropriate, be made. (Ord. 1707 § 1 (part), 1992).

3.28.170 Inspection of records.

The books, records, and accounts of any person, firm or corporation collecting a tax herein levied, shall, as to admission charges and tax collections, be at all reasonable times subject to examination and audit by the City Clerk and/or the State Auditor, and all such records shall be retained and be available for such inspection for a period of at least six (6) years. (Ord. 1707 § 1 (part), 1992).

3.28.180 Violator/violations.

Any person who directly or indirectly performs or omits to perform any act in violation of this chapter, including reporting and posting requirements or aids or abets the same, whether present or absent, and every person who directly or indirectly counsels, encourages, hires, commands, induces or otherwise procures another to commit such violation is, and shall be a principal under the terms of this chapter, subject to penalty, and may be proceeded against as such. (Ord. 1707 § 1 (part), 1992).

3.28.190 Penalty for violation.

Every person violating or failing to comply with any provision of this chapter or any lawful rule or regulation adopted by the Finance Director pursuant thereto, is guilty of a gross misdemeanor and upon conviction thereof shall be punished by a fine not to exceed $5,000 or by imprisonment for a term not to exceed one year or by both such fine and imprisonment. (Ord. 1707 § 1 (part), 1992). Chapter 3.30

EXCISE TAX ON REAL ESTATE SALES

Sections:

3.30.010 One-quarter percent excise tax on real estate sales.

3.30.015 Additional tax imposed – One-quarter of one percent excise tax on real estate sales.

3.30.020 County to collect – Payment.

3.30.030 Tax is obligation of seller.

3.30.040 Tax lien on real property.

3.30.050 Duties of county treasurer.

3.30.060 Payment due.

3.30.070 Refunds.

3.30.080 Clerk to notify counties.

3.30.090 State law adopted by reference.

3.30.100 Local capital improvements fund.

3.30.010 One-quarter percent excise tax on real estate sales.

(a) Imposition. There is imposed an excise tax on each sale of real property constituting a taxable event as defined in RCW Ch. 82.45 and occurring within the corporate limits of the city of Redmond. The tax imposed under this section shall be collected from persons who are taxable by the state under RCW Ch. 82.45 and such tax shall comply with all applicable rules, regulations, laws and court decisions regarding real estate excise taxes as imposed by the state under RCW Ch. 82.45.

(b) Rate of Tax. The rate of tax imposed by subsection (a) shall be one-quarter of one percent of the selling price of all real property upon which this tax is imposed by subsection (a).

(c) Use of Proceeds. All proceeds from the tax imposed by this section shall be placed by the City Treasurer-Comptroller in a capital improvement fund and shall be used for capital improvements, including those listed in RCW 35.43.040. This section shall not limit the existing authority of this city to impose special assessments on property benefitted thereby in the manner prescribed by law. (Ord. 1076 § 1 (part), 1982).

3.30.015 Additional tax imposed – One-quarter of one percent excise tax on real estate sales.

(a) Imposition. There is imposed an excise tax on each sale of real property constituting a taxable event as defined in RCW Ch. 82.45 and occurring within the corporate limits of the city of Redmond. The tax imposed under this section shall be collected from persons who are taxable by the state under RCW Ch. 82.45 and such tax shall comply with all applicable rules, regulations, laws and court decisions regarding real estate excise taxes as imposed by the state under RCW Ch. 82.45.

(b) The excise tax so imposed is in addition to the excise tax imposed under RMC 3.30.010 (a) and (b).

(c) The additional excise tax shall be collected and distributed in accordance with RMC 3.30.010 (c) and RMC 3.30.020. (Ord. 1628 § 1, 1991).

3.30.020 County to collect – Payment.

The county treasurer shall place one percent of the proceeds of the taxes imposed in this chapter in the county current expense fund to defray costs of collection. The remaining proceeds from city taxes imposed in this chapter shall be distributed to the city monthly. (Ord. 1076 § 1 (part), 1982).

3.30.030 Tax is obligation of seller.

The taxes imposed in this chapter are the obligation of the seller and may be enforced through the action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. (Ord. 1076 § 1 (part), 1982).

3.30.040 Tax lien on real property.

The taxes imposed in this chapter and any interest or penalties thereon are the specific lien upon each piece of real property sold from the time of sale or until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other. (Ord. 1076 § 1 (part), 1982).

3.30.050 Duties of county treasurer.

The taxes imposed in this chapter shall be paid to and collected by the treasurer of the county within which is located the real property which was sold. The county treasurer shall act as agent for the city within the county imposing the tax. The county treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its recording or to the real estate excise tax affidavit in the case of used mobile home sales. A receipt issued by the county treasurer for the payment of the tax imposed in this chapter shall be evidence of the satisfaction of the lien imposed in Section 3.30.040 of this chapter and may be recorded in the manner prescribed for recording satisfactions or mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax may be accepted by the county auditor for filing or recording until the tax is paid and the stamp affixed thereto; in case the tax is not due on the transfer, the instrument shall not be accepted until suitable notation of this fact is made on the instrument by the county treasurer. (Ord. 1076 § 1 (part), 1982).

3.30.060 Payment due.

The tax imposed hereunder shall become due and payable immediately at the time of sale and, if not so paid within thirty days thereafter, shall bear interest at the rate of one percent per month from the time of sale until the date of payment. (Ord. 1076 § 1 (part), 1982).

3.30.070 Refunds.

If, upon written application by a taxpayer to the county treasurer for a refund, it appears a tax has been paid in excess of the amount actually due or upon a sale or other transfer declared to be exempt, such excess amount or improper payment shall be refunded by the county treasurer to the taxpayer; provided, that no refund shall be made unless the state has first authorized the refund of an excessive amount or an improper amount paid, unless such improper amount was paid as a result of a miscalculation. Any refund made shall be withheld from the next monthly distribution to the city. (Ord. 1076 § 1 (part), 1982).

3.30.080 Clerk to notify counties.

The City Clerk is directed to transmit a certified copy of the ordinance codified in this chapter to the King County department of records immediately upon passage and further notifying that department of the effective date of the ordinance codified in this chapter. (Ord. 1076 § 1 (part), 1982).

3.30.090 State law adopted by reference.

RCW Ch. 82.45 and any and all subsequent amendments to said statute are adopted by this reference as if set forth in full in this chapter. The City Clerk is directed to maintain one copy of RCW Ch. 82.45 as currently enacted or as subsequently amended on file for public use and examination during regular city business hours. Copies of said statute shall be attached to the ordinance codified in this chapter and authenticated by the City Clerk. (Ord. 1076 § 1 (part), 1982).

3.30.100 Local capital improvements fund.

There is hereby created a special fund No. 124, known as "Local Capital Improvements Fund," into which shall be deposited all proceeds of the tax imposed by this chapter and distributed to the city of Redmond. (Ord. 1076 § 1 (part), 1982).

Chapter 3.32
SALES AND USE TAX

Sections:

3.32.010 Imposition.

3.32.015 Additional sales and use tax authorized by Laws of 1982.

3.32.020 Rate.

3.32.030 Administration and collection.

3.32.040 Inspection of records.

3.32.050 Contract with Department of Revenue.

3.32.060 Penalty for violation.

3.32.010 Imposition.

There is levied and imposed a sales or use tax, as the case may be, upon every taxable event, as defined in Section 3, Chapter 94, Laws of 1970, First Extraordinary Session, 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 RCW Chapters 82.08 and 82.12. (Ord. 522 § 1, 1970).

3.32.015 Additional sales and use tax authorized by Laws of 1982.

(a) Imposition. In addition to the tax imposed by Section 3.32.010 of this chapter, there is imposed an additional sales or use tax, as the case may be, upon the same taxable events upon which the tax imposed under Section 3.32.010 of this chapter is levied, and as specifically authorized by Section 17, Chapter 49, First Extraordinary Session, Laws of 1982.

(b) Rate of Tax. The rate of tax imposed by this section, which shall be in addition to the rate of the tax imposed by Section 3.32.010, shall be one-half 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 the county in which the taxable event occurs shall impose a sales and use tax under this section at a rate equal to or greater than the rate imposed under this subsection the county shall receive fifteen percent of the city tax; provided further, that in the event that the county in which the taxable event occurs shall impose a sales and use tax under this subsection at a rate which is less than the rate imposed under subsection 17(2) of Chapter 49, First Extraordinary Session, Laws of 1982, the county shall receive that amount of revenues from the city tax equal to fifteen percent of the rate of tax imposed by the county. (Ord. 1077 § 1, 1982).

3.32.020 Rate.

The rate of the tax levied and imposed by Section 3.32.010 shall be one-half of one percent of the selling price or value of the article used, as the case may be; provided, however, that during such period as there is in effect a sales or use tax imposed by King County, the rate of tax imposed by this chapter shall be limited to four hundred twenty-five one-thousandths of one percent. (Ord. 522 § 2, 1970).

3.32.030 Administration and collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Section 6, Chapter 94, Laws of 1970, First Extraordinary Session. (Ord. 522 § 3, 1970).

3.32.040 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. 522 § 4, 1970).

3.32.050 Contract with Department of Revenue.

The Mayor and City Clerk are authorized and empowered to enter into an appropriate contract with the Department of Revenue for the administration of the tax and to execute it on behalf of the city. (Ord. 522 § 5, 1970).

3.32.060 Penalty for violation.

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, upon conviction therefor, shall be punished as provided in Section 1.01.110. (Ord. 522 § 6, 1970).

Chapter 3.34
LEASEHOLD TAX

Sections:

3.34.010 Imposition of tax.

3.34.020 Rate of tax.

3.34.030 Administration and collection of tax.

3.34.040 Exemptions.

3.34.050 Inspection of records.

3.34.060 Authorization to contract with state.

3.34.070 Penalties.

3.34.080 Monetary penalty for late tax payments.

3.34.300 Severability.

3.34.010 Imposition of tax.

There is levied and shall be collected a leasehold tax on and after the effective date of this chapter upon the act or privilege of occupying or using publicly owned real or personal property within the city of Redmond through a "leasehold interest" as defined by RCW 82.29A.020. The tax shall be paid, collected and remitted to the Department of Revenue of the State of Washington at the time and in the manner prescribed by RCW 82.29A.050. (Ord. 1128 § 1 (part), 1983).

3.34.020 Rate of tax.

The rate of tax imposed by Section 3.34.010 shall be four percent of the taxable rent as defined by RCW 82.29A.020; provided, however, that the following credits shall be allowed in determining the tax payable:

A. With respect to a product lease as defined by RCW 82.29A.020, a credit of thirty-three percent of the tax produced by the above rate. (Ord. 1128 § 1 (part), 1983).

3.34.030 Administration and collection of tax.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW Chapter 82.29A. (Ord. 1128 § 1 (part), 1983).

3.34.040 Exemptions.

Leasehold interests exempted by RCW 82.29A.130 and 82.29A.135 as they now exist or may hereafter be amended shall be exempt from the tax imposed pursuant to Section 3.34.010 of this chapter. (Ord. 1128 § 1 (part), 1983).

3.34.050 Inspection of records.

The city of Redmond hereby 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 82.32.230. (Ord. 1128 § 1 (part), 1983).

3.34.060 Authorization to contract with state.

The Finance Director is authorized to execute a contract with the Department of Revenue of the state for the administration and collection of the tax imposed by this chapter; provided, however, that the City Attorney shall first approve the form and content of the contract. (Ord. 1128 § 1(part) 1983).

3.34.070 Penalties.

Failure to pay any tax due under this chapter shall constitute a misdemeanor and a person or persons convicted of such a crime shall be subject to a fine of up to two hundred fifty dollars for each separate offense. (Ord. 1128 § 1 (part), 1983).

3.34.080 Monetary penalty for late tax payments.

All taxes not paid when due pursuant to the terms of this chapter and RCW Chapter 82.29A shall be subject to a penalty assessment in addition to the tax itself of an amount equal to twenty percent of the total tax delinquency. (Ord. 1128 § 1 (part), 1983).

3.34.300 Severability.

If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances shall be deemed not to be affected. (Ord. 1128 § 1 (part), 1983).

Chapter 3.36
HOTEL/MOTEL EXCISE TAX

Sections:

3.36.010 Imposition.

3.36.020 Definitions.

3.36.030 Relationships to other taxes.

3.36.040 Special fund created.

3.36.050 Administration.

3.36.060 Penalty.

3.36.010 Imposition.

There is levied a special excise tax of one percent on the sale of or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW. The tax imposed by Chapter 82.08 RCW applies to the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, or trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property. It shall be presumed that the occupancy of real property for a continuous period of one month or more constitutes a rental or lease of real property and not a mere license to use or enjoy the same. (Ord. 2007 § 1, 1998).

3.36.020 Definitions.

The definitions of "selling price," "seller," "buyer," "consumer," and all other definitions as are now contained in RCW 82.08.010, and subsequent amendments thereto, are adopted as the definitions for the tax levied in this chapter. (Ord. 2007 § 2, 1998).

3.36.030 Relationship to other taxes.

The tax levied in this chapter shall be in addition to any license fee or any other tax imposed or levied under any law or any other ordinance of the city; provided, the first two percent of the tax shall be deducted from the amount of tax the seller would otherwise be required to collect and pay to the Department of Revenue under Chapter 82.08 RCW. (Ord. 2007 § 3, 1998).

3.36.040 Special fund created.

There is created a special fund in the treasury of the city and all taxes collected under this chapter shall be placed in this special fund to be used solely for the purpose of paying all or any part of the cost of tourist promotion, acquisition of tourism-related facilities, or operation of tourism-related facilities or to pay for any other uses as authorized in Chapter 67.28 RCW, as now or hereafter amended. (Ord. 2007 § 4, 1998).

3.36.050 Administration.

For the purposes of the tax levied in this chapter:

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

B. The administrative provisions contained in RCW 82.08.050 through 82.08.060 and in Chapter 82.32 RCW shall apply to administration and collection of the tax by the Department of Revenue.

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

D. The Department of Revenue is authorized to prescribe and utilize such forms and reporting procedures as the Department may deem necessary and appropriate. (Ord. 2007 § 5, 1998).

3.36.060 Penalty.

It is unlawful for any person, firm, or corporation to violate or fail to comply with any of the provisions of this chapter. Every person convicted of a violation of any provisions of this chapter shall be punished by a fine in a sum not to exceed $5000.00 or by imprisonment for a term not to exceed one year or by both such fine and imprisonment. Each day of violation shall be considered a separate offense. (Ord. 2007 § 6, 1998).

Chapter 3.40
DEMANDS AND VOUCHERS AGAINST THE CITY

Sections:

3.40.010 Preliminary examination and approval.

3.40.020 Preparation of voucher list.

3.40.025 Bond required.

3.40.030 Audit and recommendation by finance committee.

3.40.040 Action by the Council.

3.40.050 Approval of purchase orders from Council budget.

3.40.010 Preliminary examination and approval.

All invoices, demands and vouchers presented to the city for payment shall first be referred to and examined by the appropriate administrative official or department head, who shall determine and make a notation whether the same is just, due and unpaid, indicate the fund from which payment is to be made, and indicate whether the appropriate

funds are available. (Ord. 662 § 1, 1974).

3.40.020 Preparation of voucher list.

The City Treasurer-Comptroller shall audit and examine all demands presented against the city for payment after the same have been examined and approved by the appropriate administrative official or department head. If he concurs in a finding of the appropriate administrative official or department head that a demand is just, due and owing, and if funds are available, and if he further finds that payment of said demand would not be in violation of any city ordinance, state statute or general law, he may authorize payment of the same. Said authorization shall be sufficient for the honoring and payment of such demand by the Mayor.

The City Treasurer-Comptroller shall prepare a list of vouchers to be presented for approval by the City Council and shall make his recommendations regarding the same, or may authorize payment prior to City Council approval, subject to City Council review pursuant to this chapter. Such payment must be in accordance with contracting, hiring, purchasing and disbursing policies that implement effective internal control, as directed by the City Council, pursuant to RCW 42.24.180(2). (Ord. 1234 § 1, 1985: Ord. 662 § 2, 1974).

3.40.025 Bond required.

Pursuant to RCW 42.24.180(1), as auditing officer and the officer designated to sign the checks or warrants, the Director of Finance and Mayor shall each furnish an official bond for the faithful discharge of their duties in an amount not less than fifty thousand dollars. All premiums for such bonds, including without limitation initial and renewal premiums, shall be paid by the city. (Ord. 1491 § 2, 1989: Ord. 1234 § 2, 1985).

3.40.030 Audit and recommendation by finance committee.

The finance committee of the City Council shall examine and audit all demands and vouchers presented against the city for payment, and all payments made pursuant thereto, and shall recommend approval or denial thereof by the Council as a whole at its next regular meeting. At least two of the three members of the finance committee shall sign the voucher list prepared by the City Treasurer-Comptroller to indicate the action by the committee. (Ord. 1234 § 3, 1985: Ord. 662 § 3, 1974).

3.40.040 Action by the Council.

The City Council shall consider and approve or deny by majority vote the vouchers and demands presented against the city for payment and any payment made pursuant thereto, as the same are presented to it at a regular meeting or special meeting of the Council called for that purpose. If, upon review, the City Council disapproves any claims previously paid, the Treasurer-Comptroller and the Mayor shall jointly cause said disapproved claims to be recognized as receivables of the taxing district and to pursue collection diligently until the amounts disapproved are collected or until the legislative body is satisfied and approves the claims. (Ord. 1234 § 4, 1985: Ord. 662 § 4, 1974).

3.40.050 Approval of purchase orders from Council budget.

The president (Mayor pro tempore) of the Council shall examine, audit and authorize all purchase orders involving the budget for Council expenditures, following the procedures of the City Treasurer-Comptroller as applicable to other departments of the city. (Ord. 662 § 5, 1974).

Chapter 3.44
ADVANCE TRAVEL REVOLVING FUND

Sections:

3.44.010 Fund created.

3.44.020 Amount of fund – Replenishment.

3.44.030 Custodian of fund.

3.44.040 Travel expense voucher.

3.44.050 Lien against funds payable to officials and employees.

3.44.060 Purpose of travel expense advance – Not personal loan.

3.44.070 Rules and regulations for fund management – Forms.

3.44.010 Fund created.

Pursuant to the provisions of RCW 42.24.120 – 160, there is created and established a special revolving fund to be known as the "Advance Travel Revolving Fund," which shall be used for making reasonable allowances to officials and employees of the city in advance of expenditures to be incurred for travel expenses in accordance with the rules and regulations prescribed by the State Auditor. The revolving fund shall be used solely for the purpose of making advance payments for travel expenses and will be maintained in a bank as a separate checking account and all advances to officials or employees shall be made by check. (Ord. 685 § 1, 1975).

3.44.020 Amount of fund – Replenishment.

Monies deposited into the advance travel revolving fund shall not exceed the sum of $10,000.00 and this provision shall constitute an appropriation from the various funds and departments of the city of such amounts as are determined necessary by the Mayor and Finance Director to increase the total deposits into the fund up to said amount. Periodically, as the fund is depleted by advance payments for travel expenses, the fund shall be replenished by checks or budgetary transfers from the department or fund properly charged for the travel expense of the official or employee to whom advance travel expenses have been made. (Ord. 1626 § 1, 1991: Ord. 1079 § 1, 1982; Ord. 685 § 2, 1975).

3.44.030 Custodian of fund.

The Treasurer-Comptroller is designated as the custodian of the advance travel expense revolving fund and will be responsible for opening a checking account for the fund in a local bank in the name of the city of Redmond and for supervising all transactions involving the fund. (Ord. 685 § 3, 1975).

3.44.040 Travel expense voucher.

On or before the tenth day following the close of the authorized travel period for which expenses have been advanced, the official or employee shall submit to the Treasurer-Comptroller a fully itemized travel expense voucher for all reimbursable items legally expended, accompanied by the unexpended portion of such advance, if any. Any advance made for this purpose, or any portion thereof, not repaid or accounted for in the time and manner specified herein, shall bear interest at the rate of ten percent per year from the date of default until paid. (Ord. 685 § 4, 1975).

3.44.050 Lien against funds payable to officials and employees.

To protect the city from any losses on account of travel expense advances, the city shall have a prior lien against and a right to withhold any and all funds payable or to become payable by the city to any official or employee to whom such advance has been given up to the amount of such advance and interest at the rate of ten percent per year until such time as repayment or justification has been made. No further travel expense advance of any kind may be made to any official or employee at any time when such official or employee is delinquent in accounting for or repaying a prior advance. (Ord. 685 § 5, 1975).

3.44.060 Purpose of travel expense advance – Not personal loan.

A travel expense advance shall be considered as having been made to a city official or employee to be expended as an agent of the city and for the city’s purposes only, and specifically to defray necessary costs in the performance of official duties. No such advance shall be considered as a personal loan to such official or employee and any expenditure thereof, other than for official business purposes, shall be considered a misappropriation of public funds. (Ord. 685 § 6, 1975).

3.44.070 Rules and regulations for fund management – Forms.

The Treasurer-Comptroller is authorized to adopt reasonable rules and regulations for the operation and management of the advance travel expense revolving fund and to prepare appropriate forms for transactions involving such fund. (Ord. 685 § 7, 1975).

Chapter 3.52
PAYROLL FUND

Sections:

3.52.010 Fund created.

3.52.020 Accounts.

3.52.030 Budget appropriation unnecessary.

3.52.040 Transfers from insolvent funds.

3.52.010 Fund created.

There is created and established a special fund to be known as the "Payroll Fund" into which shall be paid and/or transferred moneys from the various departmental funds of the city and from which warrants may be issued and paid in payment of salaries of officials and employees of the city. (Ord. 685 § 10, 1975).

3.52.020 Accounts.

The accounts of the city shall be so kept that they shall show the department or departments and amounts to which the payment is properly chargeable. (Ord. 685 § 11, 1975).

3.52.030 Budget appropriation unnecessary.

The payroll fund shall constitute a clearing fund from which all wages and salaries are paid and is not a working fund of the city for other purposes. As such, the payroll fund shall be controlled by budget appropriations to the extent of individual amounts as itemized in the various operating fund budgets of the departments of the city. Accordingly, no separate budget need be made for the payroll fund as such. Expenditures from and reimbursements to the payroll fund shall be accomplished simultaneously so that before expenditures can be made from such fund there must be funds made available by means of a transfer from the operating funds. (Ord. 685 § 12, 1975).

3.52.040 Transfers from insolvent funds.

Transfers from an insolvent fund to the payroll fund shall be by warrant and, upon the warrant being registered in the manner provided by law, such warrant shall be sold by the payroll fund to obtain the moneys with which to pay the respective wages and salaries. The warrant may be sold to any solvent fund of the city, or the same may be sold outside of city funds in the usual manner by the Treasurer-Comptroller. (Ord. 685 § 13, 1975).

Chapter 3.56
POLICE INVESTIGATIVE REVOLVING FUND

Sections:

3.56.010 Fund created.

3.56.020 Purpose of fund.

3.56.030 Custodian of fund.

3.56.040 Establishment of fund – Budgeting.

3.56.045 Special investigative allocation.

3.56.050 Vouchers to be submitted – Not for personal use or other expenses.

3.56.010 Fund created.

There is created and established a special fund to be known and designated as the "Police Investigative Revolving Fund." (Ord. 685 § 14, 1975).

3.56.020 Purpose of fund.

The purpose of the police investigative revolving fund is to establish a fund for the disbursement of moneys to police officers engaged in criminal investigative work to defray authorized expenditures incurred by such officers in the investigation into criminal activity and suspected crimes committed within the city. (Ord. 685 § 15, 1975).

3.56.030 Custodian of fund.

The police investigative revolving fund shall be directly under the jurisdiction and control of the chief of police or his designee, who shall be the official custodian of such fund. The chief shall set up reasonable rules and regulations and procedures for the operation of the fund. An accountability register shall be established and maintained by the custodian in which shall be recorded all transactions involving the use and operation of the fund and which shall be subject to spot audits. A reconciliation of the fund shall be made at least monthly. The balance remaining in the fund as of any given date, together with any outstanding advances and authorized expenditures, should always equal the amount established and transferred to the fund. (Ord. 685 § 16, 1975).

3.56.040 Establishment of fund – Budgeting.

The Finance Director is hereby authorized and directed to transfer sufficient moneys from the Police Department budget to the custodian of the Police Investigative Revolving Fund so that the total balance of such fund, together with any outstanding advances and authorized expenditures, equals five thousand dollars. As the fund becomes depleted because of expenditures incurred in police investigations, the Finance Director, upon authorization of the Chief of Police, may transfer moneys to replenish the amount in the fund. The police investigative revolving fund shall constitute a clearing or controlling fund and is not a working fund of the City for budgetary purposes. (Ord. 2139 § 1 (part), 2002: Ord. 1109 § 1, 1983: Ord. 1050 § 1, 1982: Ord. 685 § 17, 1975).

3.56.045 Special investigative allocation.

In addition to the five thousand dollars authorized by Section 3.56.040, the Finance Director is authorized and directed to issue to the custodian of the Police Investigative Revolving Fund a check against the Police Department budget for three thousand five hundred dollars. This amount is not to be used for expenses, but shall be used for very specific, highly controlled investigative situations only. These funds will be kept in the investigative safe, except during an actual investigation, and will be returned to the safe upon completion of the investigation. A complete accounting of these funds shall be maintained. (Ord. 2139 § 1 (part), 2002: Ord. 1109 § 2, 1983).

3.56.050 Vouchers to be submitted – Not for personal use or other expenses.

Police officers requiring funds for police investigative work shall make a request for moneys from the police investigative revolving fund to the custodian of the fund upon forms to be provided, which shall indicate the purpose of the request, the anticipated cost and the police officers assigned to the investigation. The chief of police shall establish a time, not less than thirty days, after the moneys have been disbursed from the fund to require the police officers to whom the moneys were disbursed to present a voucher indicating the amount expended, the purpose for which expended and the amount unexpended, together with a statement by such officer that such expenditure was made in connection with necessary investigations of criminal activity within the city. The unexpended portion, unless needed for a continuing investigation, shall accompany the voucher. No part of any moneys disbursed for police investigative purposes shall be considered as a personal loan to such police officer and any expenditure thereof, other than for official police business purposes, shall be considered a misappropriation of public funds. It is not intended that the funds shall be used for any purpose other than police investigative work and reimbursable expenses incurred shall be separately paid by an appropriate expense voucher as in other cases. (Ord. 685 § 18, 1975).

Chapter 3.58
FIRE DEPARTMENT AND EMERGENCY MEDICAL SERVICES EQUIPMENT FUND

Sections:

3.58.010 Fund created.

3.58.020 Purposes – Expenditures.

3.58.030 Unexpended funds.

3.58.010 Fund created.

There is hereby created a special fund known as the "Fire Department and Emergency Medical Services Equipment Fund" into which all donations of money intended for the use of the Redmond Fire Department shall be deposited. (Ord. 1058 § 1 (part), 1982).

3.58.020 Purposes – Expenditures.

The fund has been established for the purpose of accumulating funds for the acquisition, maintenance and repair of a medical emergency aid car and other fire department emergency equipment and supplies. The monies deposited into the fire department and emergency medical services equipment fund shall be expended only for such purposes and for no other purpose unless otherwise directed by ordinance of the City Council. (Ord. 1058 § 1 (part), 1982).

3.58.030 Unexpended funds.

Any unexpended funds remaining in the fire department and emergency medical services equipment fund at the end of any budget year shall not be transferred to the general fund or otherwise lapse, rather said unexpended funds shall be carried forward from year to year until expended for the purposes set forth in Section 3.58.020 or as otherwise directed by ordinance of the City Council. (Ord. 1058 § 1 (part), 1982).

Chapter 3.60
PETTY CASH AND CHANGE REVOLVING FUND

Sections:

3.60.010 Fund created.

3.60.020 Establishment of fund.

3.60.030 Custodian and operation of fund.

3.60.040 Fund not for personal advances.

3.60.010 Fund created.

There is created and established a special fund to be known as the "Petty Cash and Change Revolving Fund" for the purpose of paying for purchases of small items and supplies and other expenses of a minor nature incurred for the city or in connection with the official business of the city. (Ord. 685 § 19, 1975).

3.60.020 Establishment of fund.

The Finance Director is authorized and directed to make deposit into the fund by check as needed from time to time to maintain a sufficient balance in the fund, not to exceed $2,170.00. The fund is not intended to be a budgetary item as such, but to be in the nature of a revolving account for expenditures of a minor nature which are chargeable to various departments and funds of the city. The fund may be divided and administered at locations in various departments of the city as determined appropriate by the Finance Director. (Ord. 1718 § 1, 1993: Ord. 1652 § 1, 1991: Ord. 1377 § 1, 1987: Ord. 1239 § 1, 1985: Ord. 971 § 1, 1981: Ord. 788 § 1, 1977: Ord. 685 § 20, 1975).

3.60.030 Custodian and operation of fund.

The custodian of the petty cash and change revolving fund shall be the Finance Director or the director’s designee, who is authorized to make reasonable rules and regulations and forms for the operation and maintenance of the petty cash and change revolving fund. Each disbursement from the fund shall be supported by a receipt showing the amount and purpose of the expense. In the case of the use of the fund for change purposes, the official or employee requesting change shall issue a receipt therefor and shall promptly make an accounting and reimburse the fund when the activity for which the change was required has been concluded. Reimbursements to the fund shall be made at least monthly and reimbursement vouchers shall have receipts attached thereto. The custodian shall maintain suitable records, showing the expenditures incurred and the departments and funds of the city chargeable with such expenditures. (Ord. 1239 § 2, 1985: Ord. 685 § 21, 1975).

3.60.040 Fund not for personal advances.

The fund may not be used for personal use or personal cash advances secured by check or other I.O.U.’s and any use of the fund for other than expenditures incurred in connection with official city business shall be considered a misappropriation of public funds. Reimbursable expenses of a minor nature may be paid out of the fund. (Ord. 685 § 22, 1975).

Chapter 3.62
FIRE DEPARTMENT PETTY CASH FUND

Sections:

3.62.010 Fund created.

3.62.020 Establishment of fund.

3.62.030 Custodian and operation of fund.

3.62.040 Fund not for personal advances.

3.62.010 Fund created.

There is created and established a special fund to be known as the "Fire Department Petty Cash Fund" for the purpose of paying for purchases of small items and supplies by the Fire Department and other Fire Department expenses of a minor nature incurred in connection with the official business of the department. (Ord. 1103 § 1 (part), 1983).

3.62.020 Establishment of fund.

The Treasurer-Comptroller is authorized and directed to establish the fund by check or by a warrant with an initial cash amount of one hundred dollars. The fund is not intended to be a budgetary item as such, but to be in the nature of a revolving account for expenditures of a minor nature which are chargeable to the Fire Department and funds of the city. (Ord. 1103 § 1 (part), 1983).

3.62.030 Custodian and operation of fund.

The custodian of the Fire Department petty cash fund shall be the Fire Chief, or his designee, who is authorized to make reasonable rules and regulations and to establish forms used for the operation and management of the fund. Each disbursement from the fund shall be supported by a receipt showing the amount and purpose of the expense. In the case of the use of the fund for change purposes, the official or employee requesting change shall issue his or her receipt therefor and shall promptly make an accounting and reimburse the fund when the activity for which the change was required has been concluded. Reimbursements to the fund shall be made at least monthly and reimbursement vouchers shall have receipts attached thereto. The custodian shall maintain suitable records, showing the expenditures incurred and the departments and funds of the city chargeable with such expenditures. (Ord. 1103 § 1 (part), 1983).

3.62.040 Fund not for personal advances.

The fund may not be used for personal use or personal cash advances secured by check or other I.O.U.’s and any use of the fund for other than expenditures incurred in connection with official city business shall be considered a misappropriation of public funds. Reimbursable expenses of a minor nature may be paid out of the fund. (Ord. 1103 § 1 (part), 1983).

Chapter 3.64
EXPENSE REIMBURSEMENT

Sections:

3.64.010 Reimbursement of expenses authorized.

3.64.015 Reimbursement of expenses incurred at request of city authorized.

3.64.020 Funds chargeable for reimbursable expenses.

3.64.010 Reimbursement of expenses authorized.

Officials and employees of the city shall be entitled to reimbursement of expenditures incurred while on official business for the city which shall include, but are not limited by this reference to, expenses for transportation, lodging, meals, tips and other expenses related to such official business. "Official business" includes, but is not limited by this reference to, officially assigned duties,

travel for approved public purposes, meetings concerning city business, training and educational seminars, attendance at conferences and other sessions involving municipal affairs and other activities concerning the business of the city. No claim for reimbursement of any expenditures by officials and employees of the city shall be allowed unless the same is presented in a detailed account and shall be duly certified by the official or employee submitting the claim on forms and in the manner prescribed by the city. The extent of reimbursement, establishment of a per diem allowance in lieu of itemization of expenses, the rules, procedures and forms to be used for reimbursement shall be established from time to time by the City Council as they deem necessary. Notwithstanding the foregoing provision, nothing shall prohibit or in any way limit the City Council from delegating rule-making authorization to appropriate officials or employees of the city. (Ord. 935 § 1, 1980: Ord. 685 § 23, 1975).

3.64.015 Reimbursement of expenses incurred at request of city authorized.

Persons who incur expenses at the request of the city for transportation and related expenses shall be entitled to reimbursement for all or a portion of such expenditures to the extent and as provided by the City Council in the same manner as set forth in Section 3.64.010. (Ord. 947 § 1, 1980).

3.64.020 Funds chargeable for reimbursable expenses.

All claims approved for reimbursable expenses shall be paid and charged to the fund and department responsible for the expenses of the official or employee making the claim. Minor expense items may be paid out of the petty cash and change revolving fund, and advance allowances may be made to the official or employee from the advance travel revolving fund. (Ord. 935 § 3, 1980).

Chapter 3.66
REGISTRATION SYSTEM FOR CITY OBLIGATIONS

Sections:

3.66.010 Adoption – Definitions.

3.66.020 Bond registration – Recordation.

3.66.030 Provisions of authorizing ordinance – Fiscal agency duties.

3.66.040 City Treasurer duties – Contract provisions.

3.66.050 Principal and interest – Paid to whom.

3.66.010 Adoption – Definitions.

Pursuant to Chapter 167, Laws of 1983, a system of registering the ownership of bonds and other interest bearing obligations of the city is adopted. The terms "bond" and "obligation" as used in this chapter shall have the meanings defined in Section 2, Chapter 167, Laws of 1983, as the same may be from time to time amended. The term "registrar" shall be the person or persons designated by the city to register the ownership of bonds and other obligations under this chapter. The term "fiscal agencies" shall mean the duly appointed fiscal agencies of the state serving as such at any given time. (Ord. 1137 § 1, 1983).

3.66.020 Bond registration – Recordation.

All bonds and other obligations issued or entered into by the city which bear or require the city to pay interest, which interest is intended by the city to be exempt from federal income taxation, shall be registered as to both principal and interest as provided in this chapter. Such registration may be carried out by a book entry system of recording the ownership of a bond or other obligation whether or not a physical instrument is issued on the books of the city or the fiscal agency of the state, or by recording the ownership of a bond or other obligation together with requiring that any transfer of ownership may be effected only by the surrender of the old bond or other obligation and either the reissuance of the old bond or other obligation or the issuance of a new bond or other obligation to the new owner. No transfer of any such bonds or other obligations shall be effective until the name of the new owner and the new owner’s mailing address, together with such other information deemed appropriate by the registrar, shall be recorded on the books of the registrar of the city. (Ord. 1137 § 2, 1983).

3.66.030 Provisions of authorizing ordinance – Fiscal agency duties.

Except as may be otherwise provided by the ordinance authorizing the issuance of bonds or other obligations, registered bonds or other registered obligations may be issued in any denomination to represent several registered bonds or other obligations of smaller denominations and the city may permit the issuance of bonds or other obligations in denominations smaller than a larger denomination bond or obligations requested to be transferred. The ordinance authorizing the issuance of the bonds or other obligations shall provide for an authenticating trustee, transfer agent, registrar and paying agent, which shall be one or more of the fiscal agencies of the state appointed in accordance with Chapter 43.80 RCW, except that with respect to interest-bearing warrants, installment contracts, interest-bearing leases and other instruments or obligations not usually subject to trading, assignment or transfer the Treasurer of the city may serve as the transfer agent, registrar and paying officer. Any transfer agent, registrar and paying agent or officer shall comply with all applicable federal and state laws and regulations respecting the carrying out of such duties. Unless provided for in the contract between the city and the fiscal agencies or between the State Finance Committee and the fiscal agencies, each such ordinance authorizing the issuance of such bonds or other obligations shall specify the terms and conditions of making payments of principal and interest, for the provision of printing any physical instruments including the use of identifying numbers or other designations, the specifying of record and payment dates, the determination of denominations, the manner of communicating to the owners of such bonds or other obligations, the receipt of the physical instruments for payment of principal, the destruction of such instruments and the certification of such destruction, the registration and release of securing interests and for such other matters pertaining to the registration of such bonds or other obligations authorized by such ordinance as the city may deem to be necessary or appropriate. (Ord. 1137 § 3, 1983).

3.66.040 City Treasurer duties – Contract provisions.

The Treasurer of the city is authorized to enter into a contract with the fiscal agency or agencies of the state in connection with the establishment and maintenance by such fiscal agency or agencies of a central depository system for the transfer or pledge of bonds or other obligations and for the services as authenticating trustee, transfer agent, registrar and paying agent for such bonds and other obligations. Such contract shall define the rights and duties of such fiscal agency so acting and the means and amount of compensation thereof. In addition, in lieu of making provisions in each ordinance authorizing the issuance of bonds or other obligations, such contract may make specific provision for the procedures for payment, identification by numbers or other designations, the manner of issuance or reissuance of certificates, the manner of transfer, the manner of communication to owners of bonds or other obligations for accounting to the city and for canceled certificate of destruction, registration and release of securing interest and for such other matters as may be appropriate.

Until such contract is entered into, the city incorporates by reference all the terms of the contract respecting registration of bonds and other obligations entered into between the State Finance Committee and the fiscal agencies. (Ord. 1137 § 4, 1983).

3.66.050 Principal and interest – Paid to whom.

Any physical instrument issued or executed by the city subject to registration under this chapter shall state on its face that the principal thereof and interest thereon 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. 1137 § 5, 1983).

Chapter 3.70
DRUG ENFORCEMENT FUND

Sections:

3.70.010 Fund created.

3.70.020 Purposes – Expenditures.

3.70.030 Unexpended funds.

3.70.010 Fund created.

There is created and established a special fund to be known as the "Drug Enforcement Fund" into which all moneys and proceeds from the sale of property seized during drug investigations and forfeited pursuant to RCW 69.50.505 and all other applicable state and federal laws shall be deposited after amounts are deducted in accordance with state and federal laws. (Ord. 1413 § 1, 1988: Ord. 1268 § 1 (part), 1985).

3.70.020 Purposes – Expenditures.

This fund has been established for the purpose of accumulating funds for the drug enforcement needs, drug awareness educational purposes and the purchase, lease and maintenance of equipment and other items necessary for drug enforcement by the Redmond Police Department. The moneys deposited into the drug enforcement fund shall be expended only for such purposes and for no other purpose unless otherwise directed by ordinance of the City Council. (Ord. 1413 § 2, 1988: Ord. 1268 § 1 (part), 1985).

3.70.030 Unexpended funds.

Any unexpended funds remaining in the drug enforcement fund at the end of any budget year shall not be transferred to the general fund or otherwise lapse; rather, the unexpended funds shall be carried forward from year to year until expended for the purposes set forth in Section 3.70.020 or as otherwise directed by ordinance of the City Council. (Ord. 1268 § 1 (part), 1985).

Chapter 3.74
ARTS ACTIVITY FUND

Sections:

3.74.010 Fund created.

3.74.020 Purposes – Expenditures.

3.74.030 Unexpended funds.

3.74.010 Fund created.

A special fund to be known as the "Arts Activity Fund" is established for the purpose of receiving deposits for the purposes set forth in this chapter. (Ord. 1378 § 1 (part), 1987).

3.74.020 Purposes – Expenditures.

Expenditures shall be made for the conduct and support of public programs which will afford greater local opportunities to experience and enjoy the fine and performing arts and for funding operating expenses of the Redmond arts commission. (Ord. 1378 § 1 (part), 1987).

3.74.030 Unexpended funds.

Any unexpended funds remaining in the arts activity fund at the end of any budget year shall not be transacted to the general fund or otherwise lapse, rather said unexpended funds shall be carried forward from year to year until expended for the purpose set forth in Section 3.74.020, unless otherwise directed by ordinance of the City Council. (Ord. 1378 § 1 (part), 1987).

Chapter 3.78
COMPUTER ACQUISITION AND MAINTENANCE FUND

Sections:

3.78.010 Fund created.

3.78.020 Purposes – Expenditures.

3.78.030 Unexpended funds.

3.78.010 Fund created.

A special fund to be known as the "computer acquisition and maintenance fund" is established for the purpose of purchasing, maintaining and operating the city’s computer system. (Ord. 1471 § 1 (part), 1989).

3.78.020 Purposes – Expenditures.

Expenditures from the fund shall be made only for the acquisition of computer hardware and software and ongoing maintenance, operation and training costs. (Ord. 1471 § 1 (part), 1989).

3.78.030 Unexpended funds.

Any unexpended funds remaining in the computer acquisition and maintenance fund at the end of any budget year shall not be transferred to the general fund or otherwise lapse, rather said unexpended funds shall be carried forward from year to year until expended for the purposes set forth in Section 3.78.020, unless otherwise directed by ordinance of the City Council. (Ord. 1471 § 1 (part), 1989).

Chapter 3.80
INSURANCE CLAIMS AND RESERVE FUND

Sections:

3.80.010 Fund created.

3.80.020 Purposes – Expenditures.

3.80.030 Unexpended funds.

3.80.010 Fund created.

A special fund to be known as the "insurance claims and reserve fund" is established for the purpose of consolidating all insurance premiums, claims and reserves into a single fund. (Ord. 1479 § 1 (part), 1989).

3.80.020 Purposes – Expenditures.

Expenditures from the fund shall be made only for city-wide insurance premiums, brokerage fees and insurance related claims and expenses. (Ord. 1479 § 1 (part), 1989).

3.80.030 Unexpended funds.

Any unexpended funds remaining in the insurance claims and reserve fund at the end of any budget year shall not be transferred to the general fund or otherwise lapse, rather said unexpended funds shall be carried forward from year to year until expended for the purposes set forth in Section 3.80.020, unless otherwise directed by ordinance of the City Council.

All initial deposits into the insurance claims and reserve fund shall be made by transferring insurance moneys from the general fund, water/sewer fund, street fund, storm water management and the equipment rental fund. (Ord. 1479 § 1 (part), 1989).

Chapter 3.82
PARKS MAINTENANCE AND OPERATIONS FUND

Sections:

3.82.010 Fund created.

3.82.020 Purposes – Expenditures.

3.82.030 Unexpended funds.

3.82.010 Fund created.

A special fund to be known as the "Parks maintenance and operations fund" is established for the purpose of receiving and expending tax moneys from the property tax levy lid lift approved by voters on November 7, 1989. All deposits into the parks maintenance and operations fund shall be from the proceeds generated by lifting the property tax levy lid. (Ord. 1530 § 1 (part), 1989).

3.82.020 Purposes – Expenditures.

Expenditures from the fund shall be for maintaining and operating new and existing city facilities. (Ord. 1530 § 1 (part), 1989).

3.82.030 Unexpended funds.

Any unexpended funds remaining in the parks maintenance and operations fund at the end of any budget year shall not be transferred to the general fund or otherwise lapse, rather said unexpended funds shall be carried forward from year to year until expended for the purposes set forth in Section 3.82.020, unless

otherwise directed by ordinance of the City Council. (Ord. 1530 § 1 (part), 1989).

Chapter 3.84
DOWNTOWN BUSINESS IMPROVEMENT AREA FUND

Sections:

3.84.010 Fund created.

3.84.020 Purposes – Expenditures.

3.84.030 Unexpended funds.

3.84.010 Fund created.

A special revenue fund to be known as the "downtown business improvement area fund" is established for the purpose of receiving and expending special assessment moneys approved by the City Council on May 3, 1988. All proceeds generated by the special assessments imposed by the city upon businesses within the improvement area shall be deposited into the downtown business improvement area fund. (Ord. 1534 § 1 (part), 1989).

3.84.020 Purposes – Expenditures.

Expenditures from the fund shall be for the Redmond downtown business improvement area as authorized by RCW 35.87A.030. (Ord. 1534 § 1 (part), 1989).

3.84.030 Unexpended funds.

Any unexpended funds remaining in the downtown business improvement area fund at the end of any budget year shall not be transferred to the general fund or otherwise lapse, rather said unexpended funds shall be carried forward from year to year until expended for the purposes set forth in Section 3.84.020, unless otherwise directed by ordinance of the City Council. (Ord. 1534 § 1 (part), 1989).

Chapter 3.86
MEDICAL SELF-INSURANCE FUND

Sections:

3.86.010 Fund created.

3.86.020 Purposes – Expenditures.

3.86.030 Unexpended funds.

3.86.010 Fund created.

A special fund to be known as the "medical self-insurance fund" is hereby established for the purpose of consolidating all revenues, expenditures, and reserves associated with the city’s medical self-insurance program into a single fund. (Ord. 1711 § 1 (part), 1992).

3.86.020 Purposes – Expenditures.

Expenditures from the fund shall be made only for city-wide insurance premiums, brokerage fees, administrative costs, and medical insurance related claims and expenses. (Ord. 1711 § 1 (part), 1992).

3.86.030 Unexpended funds.

Any unexpended funds remaining in the medical insurance fund at the end of any budget year shall not be transferred to the general fund or otherwise lapse; rather, said unexpended funds shall be carried forward from year to year until expended for the purposes set forth in Section 3.86.020, unless otherwise directed by ordinance of the City Council.

All initial deposits into the medical self-insurance fund shall be made by transferring medical self-insurance monies from other city funds. (Ord. 1711 § 1 (part), 1992).

Chapter 3.90
ROSE HILL CONSTRUCTION FUND

Sections:

3.90.010 Established.

3.90.010 Established.

A fund is hereby established within the Redmond city budget to be known as Fund 404 – Rose Hill construction fund. The purpose of such fund shall be to account for monies received from the Rose Hill Water District pursuant to the interlocal agreement between the district and the cities of Kirkland, Redmond and Bellevue, for assumption and dissolution of the district, and to provide funding for the capital improvements and other purposes authorized by such agreement. (Ord. 1769 § 1, 1994).

Chapter 3.92
EMERGENCY DISPATCH SYSTEM FUND

Sections:

3.92.010 Fund created.

3.92.020 Purposes — Expenditures.

3.92.030 Unexpended funds.

3.92.010 Fund created.

A special fund to be known as the "emergency dispatch system fund" is hereby established for the purpose of purchasing, installing, operating and maintaining the city’s emergency dispatch system. (Ord. 1809 § 1 (part), 1994).

3.92.020 Purposes — Expenditures.

Expenditures from the fund shall be made only for the acquisition and installation of the system hardware and software and ongoing maintenance and operations. (Ord. 1809 § 1 (part), 1994).

3.92.030 Unexpended funds.

Any unexpended funds remaining in the emergency dispatch system fund at the end of any budget year shall not be transferred to the general fund or otherwise lapse, rather said unexpended funds shall be carried forward from year to year until expended for the purposes set forth in Section 3.92.020, unless otherwise directed by ordinance of the City Council. (Ord. 1809 § 1 (part), 1994).