Chapters:
3.04 Admission
Tax
3.06 Lodging
Tax
3.08 Leasehold
Excise Tax
3.10 Real
Estate Excise Tax
3.12 Sales
and Use Tax
3.16 Current
Expense Fund and Indebtedness Fund
3.18 Small
Works Roster
3.20 Cemetery
Endowment Fund
3.24 Cemetery
Operating Fund
3.25 Claims
Clearing Fund
3.26 Community
Center Trust Fund
3.28 Cumulative
Reserve Fund
3.29 Cumulative
Reserve for Current Expense Capital Outlay
3.32 Federal
Revenue Sharing Fund
3.36 Local
Improvement Guaranty Fund
3.40 Local
Improvement District Procedures
3.48 Payroll
Fund
3.50 Title
II Antirecession Fund
3.52 Refuse
Collection Service Revenue Fund
3.54 Advance
Travel Expense Revolving Fund
3.55 Urban
3.56 Claims
Against the City
3.60 Fees
for Police and Fire Reports or Services
3.64 Check-Handling
Charge
3.68 Paths
and Trails Fund
3.72 Reserve
Funds
Sections:
3.04.010 Definitions.
3.04.020 Imposition.
3.04.030 When tax not applicable.
3.04.040 Free admissions.
3.04.050 Some charges less than others.
3.04.060 Price required on ticket.
3.04.070 Payment and collection.
3.04.080 Certificate of registration.
3.04.090 Temporary or transitory amusement.
3.04.100 Rules and regulations.
3.04.110 Penalty for violations.
For the purpose of this chapter, words and phrases shall have the following meanings:
“Place” includes, but is not restricted to, theaters, amphitheaters, auditoriums, stadiums, athletic pavilions and fields, baseball and athletic parks, circuses, sideshows, outdoor amusement parks, and such attractions as merry-go-rounds, ferris wheels, dodge ‘ems, roller coasters, other carnival and circus rides, sideshows, and observation towers.
“Person” means any individual, receiver, assignee, firm, copartnership, joint venture, corporation, company, joint stock company, association, society, or any group of individuals acting as a unit, whether mutual, fraternal, nonprofit, or otherwise. (Ord. 433 § 1, 1943)
There is hereby levied and imposed upon every person (including children, without regard to age) who pays admission to any place, including a tax upon persons who are admitted free of charge or at reduced rates for which other persons pay a charge or a regular higher charge for the same or similar privileges or accommodations, a tax in the amount of one cent for each twenty-five cents or fraction thereof paid for the admission charge; provided however, that no admission charge shall be levied for persons admitted for any activity of any elementary or secondary school. (Ord. 809 § 9, 1975: Ord. 516 § 1 (part), 1954: Ord. 433 § 2(a), 1943)
Whenever the admission charge is ten cents or less no tax shall be payable, nor shall any tax be paid, by any bona fide employee of the place, or by any federal, state, or municipal officer or employee on official visits, or by any child under twelve years of age admitted free. (Ord. 516 § 1 (part), 1954: Ord. 433 § 2(b), 1943)
Whenever any person is admitted free or at reduced rates to any place, at a time when and under circumstances where an admission charge is made to other persons for the same or similar accommodations, a tax shall be payable by the person so admitted in an amount equal to the tax payable by such other person for the same or similar accommodations. (Ord. 516 § 1 (part), 1954: Ord. 433 § 2(c), 1943)
Whenever the charge to women and children for admission to any place is less than the charge to men, or when such persons are regularly admitted free, the lesser charge is not to be deemed to be a reduced rate under this chapter, and the amount of the tax payable hereunder by such persons shall be determined by the amount of the actual admission charge paid. (Ord. 516 § 1 (part), 1954: Ord. 433 § 2(d), 1943)
The price (exclusive of the tax to be paid by the person paying for admission) at which every 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 taken up by the management of the place to which admission is gained; and it is unlawful for any person to sell any admission ticket or card on which the name of the vendor or the price is not so printed, stamped, or written, or to sell an admission ticket or card at a price in excess of the price printed, stamped, or written thereon. (Ord. 433 § 3, 1943)
Every person receiving any payment for admissions on which a tax is levied under this chapter shall collect the amount of the tax imposed from the person making the admission payment. The tax required to be collected under this chapter shall be deemed to be held in trust by the person required to collect the same until paid to the city treasurer as herein provided. Any person required to collect the tax imposed under this chapter who fails to collect the same, or, having collected the same, fails to remit the same to the city treasurer in the manner prescribed by this chapter, whether such failure be the result of his own act or the result of acts or conditions beyond his control, shall nevertheless be personally liable to the city for the amount of such tax, and shall, unless the remittance be made as herein required, be guilty of a violation of this chapter. The tax imposed by this chapter shall be collected at the time admission charge is paid by the person seeking admission to any place and shall be reported and remitted by the person receiving the tax to the city treasurer in monthly installments and remittances therefor on or before the fifteenth day of the month following the end of the month during which the tax was collected or received. Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the city treasurer, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the city treasurer unless the check is honored and is in full and correct amount. The person receiving any payment for admissions shall make out a return upon such forms and setting forth such information as the city treasurer may require, showing the amount of the tax upon admissions for which he is liable for the preceding monthly period, and shall sign and transmit the same to the city treasurer with a remittance for the amount; provided, that the city treasurer may in his discretion require verified annual returns from any person receiving admission payments setting forth such additional information as he may deem necessary to determine correctly the amount of tax collected and payable. Whenever any theater, circus, show, exhibition, entertainment or amusement 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 treasurer shall be the judge, the city treasurer may require the report and remittance of the admission tax immediately upon the collection of the same, at the conclusion of exhibition, or at any conclusion of the series of performances or exhibitions, or at such other times as the city treasurer shall determine; and failure to comply with any requirement of the city treasurer as to report and remittance of the tax as required shall be a violation of this chapter. The books, records and accounts of any person 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 treasurer. (Ord. 433 § 4, 1943)
Any person conducting or operating any place for entrance to which an admission charge is made shall, on a form prescribed by the city treasurer, make application to and procure from the city treasurer a certificate of registration, the fee for which shall be one dollar, which certificate shall continue valid until the thirty-first of December of the year in which the same is issued. Such certificate of registration, or duplicate original copies thereof to be issued by the city treasurer without additional charge, shall be posted in a conspicuous place in each ticket or box office where tickets of admission are sold. (Ord. 433 § 5, 1943)
Whenever a certificate of registration is obtained for the purpose of operating or conducting a temporary or transitory amusement, entertainment or exhibition by persons who are not the owners, lessees or custodians of the buildings, lots or places where the amusement is to be conducted, the tax imposed by this chapter shall be reported and remitted as herein provided by the owner, lessee or custodian, unless paid by the person conducting the place. The applicant for a certificate of registration for such purpose shall furnish with the application therefor the name and address of the owner, lessee or custodian of the premises, and such owner, lessee or custodian shall be notified by the treasurer of the issuance of such certificate and the joint liability for collection and payment of such tax. (Ord. 433 § 6, 1943)
The city treasurer shall have power to adopt rules and regulations not inconsistent with the terms of this chapter for carrying out and enforcing the payment, collection, and remittance of the tax herein levied; a copy of such rules shall be kept by the city treasurer for public examination, and failure or refusal to comply with any such rules shall be deemed a violation of this chapter. (Ord. 433 § 7, 1943)
Each violation or failure to comply with the provisions of this chapter shall constitute a separate offense and shall subject the offender to a fine of not to exceed three hundred dollars, or to imprisonment in the city jail for not to exceed ninety days, or to both such fine and imprisonment. (Ord. 433 § 8, 1943)
Sections:
3.06.010 Special excise tax imposed.
3.06.020 Definitions.
3.06.030 Tax levied in addition to other taxes.
3.06.040 Deposit and use of revenues.
3.06.050 Administration and collection.
3.06.060 Violation—Penalties.
There is levied a special excise tax of four percent on the sale of or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW. The tax imposed under Chapter 82.08 RCW applies to the sale of or charge made for the furnishing of lodging by a hotel, 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. 1308-98 § 1, 1998)
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. 1308-98 § 2, 1998)
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. 1308-98 § 3, 1998)
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. 1308-98 § 4, 1998)
For the purposes of the tax levied in this chapter:
A. The Department of Revenue is designated as the agent of the city for the purposes of collection and administration of the tax.
B. The administrative provisions contained in RCW 82.08.050 through 82.08.070 and in Chapter 82.32 RCW shall apply to administration and collection of the tax by the Department of Revenue.
C. All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW are adopted by reference.
D. The Department of Revenue is authorized to prescribe and utilize such forms and reporting procedures as the Department may deem necessary and appropriate. (Ord. 1308-98 § 5, 1998)
It is unlawful for any person, firm or corporation to violate or fail to comply with any of the provisions of this chapter. Every person convicted of a violation of any provision of this chapter shall be punished by a fine in a sum not to exceed five hundred dollars. Each day of violation shall be considered a separate offense. (Ord. 1308-98 § 6, 1998)
Sections:
3.08.010 Leasehold
excise tax.
3.08.020 Rate
of leasehold excise tax.
3.08.030 Exemptions.
3.08.040 Administration
and collection.
3.08.050 Adoption
of other laws.
3.08.060 Penalty.
There is levied and shall be collected a leasehold excise tax on the act or privilege of occupying or using publicly owned real or personal property through a “leasehold interest” as that term is defined in RCW 82.29A.020. The leasehold excise tax shall be imposed upon and collected from those persons holding a leasehold interest within the city on publicly owned property who are required to pay a leasehold excise tax to the State Department of Revenue pursuant to RCW Chapter 82.29A. (Ord. 1605-08 § 1, 2008)
The city imposes a leasehold excise tax in the amount of four percent of the taxable rent, as that term is defined in RCW 82.29A.020 less any allowable credits in RCW 82.29A.120. (Ord. 1605-08 § 2, 2008)
The city exempts certain leasehold interests from this chapter pursuant to RCW 82.29A.130, RCW 82.29A.134, RCW 82.29A.135 and RCW 82.29A.136. (Ord. 1605-08 § 3, 2008)
The city treasurer, or designee, is authorized and directed to contact the Washington State Department of Revenue to administer and collect the tax in accordance with RCW 82.29A.080. The mayor is authorized to enter into a contract with the State Department of Revenue for the administration, collection and disbursement of the taxes imposed herein, pursuant to RCW 82.29A.080. A copy of the contract shall be maintained on file in the office of the city clerk.
The city clerk is further
directed to transmit a certified copy of the ordinance codified in this chapter
to the clerk of the board for
Pursuant to RCW
35A.11.020 and 35A.21.160, the city adopts by reference the state leasehold
excise tax laws. RCW Chapter 82.29A and the state leasehold excise tax rules
found at WAC Chapter 458-29A which are incorporated by this reference as
presently written or hereafter amended as the excise tax laws and rules of the
city of
It is unlawful for any person to fail or refuse to pay the leasehold excise tax imposed under this chapter. Any person violating any provision of this chapter shall be guilty of a misdemeanor and upon conviction shall be punished according to state law and/or city ordinance. (Ord. 1605-08 § 6, 2008)
Sections:
3.10.010 Imposition.
3.10.020 Taxable events.
3.10.030 Consistency with state tax.
3.10.040 Distribution and limitations on use of tax proceeds.
3.10.050 Lien provisions.
3.10.060 Seller’s obligation.
3.10.070 Notation of payment.
3.10.080 Date payable.
3.10.090 Excessive and improper payments.
3.10.100 Additional real estate excise tax.
There is imposed a tax at the rate on one-quarter of one percent of the selling price on each sale of real property within the corporate limits of the city. (Ord. 1041 § 1, 1987)
Taxes imposed in this chapter shall be collected from persons who are taxable by the state under RCW Chapter 82.45 and WAC Chapter 458-61 upon the occurrence of any taxable event as therein defined within the corporate limits of the city. (Ord. 1041 § 2, 1987)
The tax imposed herein shall comply with all applicable rules, regulations, laws and court decisions regarding real estate excise taxes as imposed by the state under RCW Chapter 82.45 and WAC Chapter 458-61. The provisions of those chapters, to the extent they are not inconsistent with this chapter, shall apply as though fully set forth herein. (Ord. 1041 § 3, 1987)
A. The county treasurer shall place one percent of the proceeds of the taxes imposed herein in the county current expense fund to defray costs of collection.
B. The remaining proceeds from the taxes imposed herein shall be distributed to the city monthly and shall be placed by the city clerk-treasurer in a municipal capital improvements fund for construction of any capital improvements.
C. This section shall not limit the existing authority of the city to impose special assessments on property benefited thereby in the manner prescribed by law. (Ord. 1041 § 4, 1987)
Any tax imposed herein and any interest or penalties therein is a specific lien upon each piece of real property sold from the time of sale or until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other. (Ord. 1041 § 5, 1987)
The taxes imposed herein are the obligation of the seller and may be enforced through an action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other. (Ord. 1041 § 6, 1987)
The taxes imposed
herein shall be paid to and collected by the treasurer of
The tax imposed herein under 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. 1041 § 8, 1987)
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. 1041 § 9, 1987)
In accordance with RCW 82.46.035, and in addition to the excise tax on the sale of real property imposed by Sections 3.10.010 and 3.10.020, there is hereby imposed an excise tax on each sale of real property located within the corporate limits of the city of at the rate of one quarter of one percent of the selling price to be collected by the county as prescribed in RCW 82.46.060. Proceeds from this additional tax shall be deposited in a separate account in the municipal capital improvements fund and expended as authorized by law under RCW 82.46.035(5). (Ord. 1404-01 § 1, 2001)
Sections:
3.12.010 Imposition.
3.12.020 Rate.
3.12.030 Administration and collection.
3.12.040 Inspection of records.
3.12.050 Contract for administration.
3.12.070 Violation—Petition.
There is imposed a sales or use tax, as the case may be as authorized by RCW 82.14.030(2), upon every taxable event, as defined in RCW 82.14.020, occurring within the city. The tax shall be imposed upon and collected from those persons from whom the state sales tax is collected pursuant to RCW Chapters 82.08 and 82.12. (Ord. 1017 § 1, 1985: Ord. 694 § 1, 1970)
The rate of the tax imposed by Section 3.12.010 shall be one-half of one percent of the selling price or value of the article used, as the case may be; provided, however, that during such period as there is in effect a sales tax or use tax imposed by Skagit County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate equal to or greater than the rate imposed by this section, the county shall receive fifteen percent of the tax imposed by Section 3.12.010: provided, further, that during such period as there is in effect a sales tax or use tax imposed by Skagit County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate which is less than the rate imposed by this section, the county shall receive from the tax rate imposed by Section 3.12.010 that amount of revenues equal to fifteen percent of the rate of the tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session. (Ord. 1017 § 2, 1985: Ord. 694 § 2, 1970)
The administration and collection of the tax by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 1017 § 3, 1985: Ord. 694 § 3, 1970)
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. 1017 § 4, 1985: Ord. 694 § 4, 1970)
The mayor and clerk-treasurer are authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 1017 § 5, 1985: Ord. 694 § 5, 1970)
Any seller who fails 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 thereof shall be fined no more than five hundred dollars or imprisoned for not more than six months, or by both such fine and imprisonment. (Ord. 1017 § 7, 1985)
Sections:
3.16.010 Current expense fund established.
3.16.020 Indebtedness fund established.
3.16.030 Statement of indebtedness.
3.16.040 Tax levy.
3.16.050 Current expenses.
3.16.060 Moneys to indebtedness fund.
There is hereby created and established in the city treasury a fund to be known and designated as the “current expense fund,” and all moneys collected from licenses for the sale of intoxicating liquors, and from all other licenses, and from fines shall be credited and applied by the city treasurer to the current expense fund, and all warrants drawn in payment of current expenses as herein defined shall be drawn on the current expense fund. (Town Ord. 4 § 1, 1899)
There is hereby created and established in the city treasury a fund to be known and designated as the “indebtedness fund” and all warrants drawn in payment of the indebtedness of the city, other than current expenses as herein defined and not otherwise specifically provided for by special fund, shall be drawn on the indebtedness fund. (Town Ord. 4 § 2, 1899)
As soon as the clerk receives his annual notice of the total assessed valuation of the property situate in the city as equalized by the state board, he shall immediately each year make out and prepare a statement of the indebtedness of the city, and shall submit the same to the council at their next regular meeting, which statement shall be subject to the approval, by majority vote of the council, and such statement, when so approved, shall be entered upon the minutes of the proceedings of the meeting. (Town Ord. 4 § 3, 1899)
At the same meeting of the council mentioned in Section 3.16.020, and as soon as the statement of the clerk therein mentioned shall be approved by the council, the council shall levy a tax for the payment of current expenses not exceeding ten mills on the dollar, which tax, when collected, shall be turned into and applied to the current expense fund, and the levy shall be based upon an estimate of the current expenses for the ensuing year, which estimate shall be adopted by a majority vote of the councilmen present at the meeting and be entered in the record of proceedings of the council. In making the estimate the probable revenue from licenses, and all other sources other than taxes shall be taken into consideration, and such levy shall not exceed twenty percent of the amount of such estimate. (Town Ord. 4 § 4, 1899)
Current expenses shall be deemed to include all salaries and the expenses of the various departments of the city government, the making of repairs to, and the improvement of all streets and sidewalks (except improvements the cost of which is to be assessed against any specific property), the making and improvement of sewers, and all other expenses incurred in maintaining the corporation, and its government in accordance with the laws of this state pertaining thereto and the needs of its inhabitants. (Town Ord. 4 § 5, 1899)
At the same meeting, and after the statement of the clerk mentioned in Section 3.16.030 has been approved, the city council shall levy a tax for the payment of any indebtedness of the city other than current expenses as herein defined (in case the statement shall show that any such indebtedness exists), which levy shall not exceed six mills on the dollar of the assessed value of the property of the city as shown by the assessment thereof for the year, and all moneys collected from such levy shall be paid into and applied to the indebtedness fund and the levy shall be based upon the statement of the clerk mentioned in Section 3.16.030, and in making the levy consideration shall be had of all outstanding warrants, certificates and all other obligations, and indebtedness of the city including accrued interest thereon for the payment of which no provision is made by law by the levy of any special tax or assessment; provided that, when all of the indebtedness of the city for which the indebtedness fund is liable shall have been paid, the council may order the transfer of any surplus remaining therein to the current expense fund. (Town Ord. 4 § 6, 1899)
Sections:
3.18.010 Establishment of small works roster.
3.18.020 Publication and required information.
3.18.030 Procedure.
There is hereby
established for the city of
The small works roster shall be established as follows:
A. At least once every year, the city council shall publish in a newspaper of general circulation a notice of existence of the small works roster and shall solicit the names of contractors for such roster. The city shall add to the small works roster those qualified contractors who respond to the published notice and request to be included on the roster.
B. In order to be included on the roster, the
contractor shall supply information on a contractor qualification form to be
provided by the city clerk. The contractor qualification form shall include as
a minimum, the name and address of the contractor, the contractor’s
The small works roster shall be utilized as follows:
A. Whenever the city of
B. When the small works roster is utilized, the city of Sedro-Woolley shall invite proposals from at least five qualified contractors on the small works roster, whenever possible; provided: if the estimated cost of the work is from one hundred thousand dollars ($100,000.00) to two hundred thousand dollars ($200,000.00), the city of Sedro-Woolley shall notify all the remaining contractors on the appropriate small works roster that quotations on the work are being sought, if bids are solicited from less than all the appropriate contractors on the appropriate small works roster.
C. The invitation to submit proposals shall include an estimate of the scope and nature of the work to be performed and the materials and equipment to be furnished.
D. When awarding a contract for work under the small works roster, the city of Sedro-Woolley shall award the contract to the contractor submitting the lowest responsible bid, provided, however, that the city of Sedro-Woolley reserves its right under applicable law to reject any or all bids and to waive procedural irregularities.
E. Once a contractor has been afforded an opportunity to submit a proposal, that contractor shall not be offered another opportunity until all other appropriate contractors on the small works roster have been afforded an opportunity to submit a proposal.
F. Immediately after an award is made, the bid quotations obtained shall be recorded, open to public inspection and available by telephone inquiry.
G. A contract awarded from a small works roster under this chapter need not be advertised. (Ord. 1431-02 § 2, 2002: Ord. 1319-18 § 3, 1998)
Sections:
3.20.010 Created—Deposits.
There is created a fund designated as the “cemetery endowment fund,” into which shall be deposited all endowment funds received from the private party from whom the cemetery is being purchased and into which shall be deposited at least ten percent of the proceeds received by the city from the sale of lots, tracts or parcels of land from the cemetery for burial purposes, which fund shall be kept permanently maintained and invested by the city pursuant to the provisions of applicable laws of the state of Washington, and the interest accruing therefrom shall be used in the care and upkeep of those portions of the cemetery which are designated, under the rules and regulations hereinafter provided for, as the endowment portions of the cemetery. (Ord. 670 § 3, 1967)
* For provisions
regarding
Sections:
3.24.010 Created.
There is created a city fund designated as the “cemetery operating fund,” into which shall be deposited all funds received from taxation or other sources for cemetery operating purposes and from the sale of all lots, blocks and grave spaces within the cemetery, less such amounts as are hereinafter provided to be set aside as part of the cemetery endowment fund, and from the cemetery operating fund shall be paid all salaries, wages, costs of material and other costs and expenses for the maintenance, upkeep and improvement of the cemetery property. (Ord. 670 § 2, 1967)
Sections:
3.25.010 Created.
3.25.020 Transfers to fund authorized.
3.25.030 Purpose.
3.25.040 Warrant issuance authorized.
There is created a fund, known and designated as the “claims clearing fund,” into which shall be paid and transferred from the various departments an amount of money equal to the various claims against the city for any purpose. (Ord. 968 § 1, 1982)
Whenever it is deemed necessary, the city clerk is authorized, empowered, and directed to transfer from the funds of the various departments to the claims clearing fund sufficient moneys to pay the claims against the various departments of the city. (Ord. 968 § 2, 1982)
The claims clearing fund shall be used and payments therefrom shall be made only for the purpose of paying any claims against the city. (Ord. 968 § 3, 1982)
The city clerk is authorized, empowered and directed to issue warrants on and against the fund in payment of materials furnished, services rendered or expense or liability incurred by the various departments and offices of the city. The warrant shall be issued only after there has been filed with the city clerk proper vouchers approved by the city council, stating the nature of the claim, the amount due or owing and the person, firm or corporation entitled thereto. All warrants issued on or against the fund shall be solely and only for the purposes herein set forth and shall be payable only out of and from the fund. Each warrant issued under the provisions of this section shall have on its face the words, “Claims Clearing Fund.” (Ord. 968 § 4, 1982)
Sections:
3.26.010 Created.
3.26.020 Deposits—Use.
There is created a
city fund in the form of a checking account at Rainier Bank,
There shall be deposited in said checking account all damage deposits collected from renters of the community center, and refunds may be made to depositors by check signed by either of the custodians referred to above. If damage has been done, as determined by the city community center committee, the amount of such damage shall be paid by check in the same manner as aforesaid, to the city park fund. (Ord. 853 § 2, 1977)
Sections:
3.28.010 Created.
3.28.020 Accumulation.
3.28.030 Payment of surpluses.
3.28.040 Approval of use.
There is hereby created a fund to be known as the “cumulative reserve fund” for general municipal purposes, including the accumulation of funds for capital outlay and equipment, supplies and materials, and the construction, alteration or repair of any public building, or the making of any public improvement, including construction, replacement and repair of public buildings, streets, sewers, parks or other public property. (Ord. 550 § 1, 1956)
An item for such cumulative reserve fund may be included in the annual budget or estimate of amounts required to meet public expense for the ensuing year, and a tax levy made within the limits and as authorized by law for the item, and the item and levy may be repeated from year to year until, in the judgment of the city council, the amount required for such purposes has been raised or accumulated. Any moneys in the fund at the end of the fiscal year shall not lapse nor shall the same be a surplus available which may be used for any other purpose or purposes than those herein specified, except as provided in this chapter. (Ord. 550 § 2, 1956)
There shall also be paid into such fund any sums which may be directed by resolution of the city council from time to time to be paid into such fund from any surplus funds on hand which are not otherwise appropriated. (Ord. 550 § 3, 1956)
Any moneys in the fund shall never be expended for any other purpose or purposes than those specified in this chapter or RCW 35.21.070, without an approving vote by a two-thirds majority of the members of the city council. (Ord. 1365-00 § 1, 2000: Ord. 550 § 4, 1956)
Sections:
3.29.010 Created.
There is created a city fund to be known as the “cumulative reserve for current expense capital outlay,” into which shall be deposited such funds as shall from time to time be specified by budget and/or tax levy ordinances passed by the city council, the funds to be used only for the purpose of capital purchases for current expense departments of the city, to be determined by future action of the city council. (Ord. 967 § 2, 1982)
Sections:
3.32.010 Created.
There is hereby created a special fund of the city to be known as the “federal revenue sharing fund,” which fund shall be drawn upon for the sole purposes which may be appropriated in the future. (Ord. 744 § 3, 1973)
Sections:
3.36.010 Created.
3.36.020 Annual tax levy for guaranty fund.
3.36.030 Retention of earnings—Surplus in LID funds—Subrogation.
3.36.040 Limitation on warrants issued against guaranty fund.
3.36.050 Transfer of excess to general fund.
3.36.060 No preference—Use of reserve funds.
3.36.070 Protection of fund against general tax liens.
There is created in the office of the city clerk-treasurer a special fund of the city known as the “city of Sedro-Woolley local improvement guaranty fund” (the “fund” or “guaranty fund”) and said fund shall be drawn upon solely for the purpose set forth in this chapter. (Ord. 1052 § 1, 1988)
From time to time hereafter, for the purpose of maintaining the local improvement guaranty fund, the city shall at the time of making its annual budget and tax levy provide for the levy of a sum sufficient, with other sources of the fund, to pay the warrants issued against the fund during the preceding fiscal year and to establish the required balance in such fund; 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 as of September 1st of the year preceding the year for which the tax levy shall be made and collected. (Ord. 1052 § 2, 1988)
A. Interest and earnings from the local improvement guaranty fund shall be paid into the fund. If in any local improvement district fund guaranteed by the local improvement guaranty fund there is a surplus remaining after the payment of all outstanding bonds and warrants payable therefrom, such surplus shall be paid into the local improvement guaranty fund.
B. Whenever any sum is paid out of the local improvement guaranty fund on account of the principal or interest of a local improvement bond or warrant, the city as trustee of the fund shall be subrogated to all the rights of the holder or owner 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. (Ord. 1052 § 3, 1988)
Warrants shall be issued against the local improvement guaranty fund to meet any liability accruing against it and shall draw interest at a rate to be established by the city clerk-treasurer in the manner by which interest rates are set from time to time for registered warrants drawn on other funds of the city and not paid for want of sufficient moneys therein. The warrants so issued shall at no time exceed five percent of the outstanding obligations guaranteed by the fund. (Ord. 1052 § 4, 1988)
A. At any time that the amount in the fund exceeds ten percent of the outstanding obligations guaranteed by the fund, the excess amount or any portion thereof may, by ordinance of the city council, be transferred to the general fund of the city, subject to the conditions required by law and set forth herein; provided, that the city shall not permit the amount in the fund at any time to exceed the maximum amount permitted under Section 148 of the United States Internal Revenue Code of 1986, as amended, and the applicable regulations thereunder recognizing that any such excess could cause obligations guaranteed by the fund to become arbitrage bonds.
B. Prior to transfer of any amounts pursuant to this section, there shall be on file with the city a certificate of the city clerk-treasurer that the guaranty fund has sufficient funds currently on hand to meet all valid outstanding obligations of the fund and all other obligations of the fund reasonably expected to be incurred in the near future. The net cash of the 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.
C. If, at any time within five years of any transfer of assets from the guaranty fund is reduced below the minimum amount specified in subsection B of this section, the city shall, to the extent of the amount transferred, pay valid claims against the 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 guaranty fund. (Ord. 1052 § 5, 1988)
Defaulted bonds, interest coupons and warrants issued against local improvement district funds of the city shall be purchased out of the guaranty fund; and as between the several issues of bonds or warrants no preference shall exist, but they shall be purchased in the order of their presentation, provided, that in the event that the city shall establish a separate reserve fund pursuant to RCW 35.51.040 with respect to any issue of bonds or warrants, defaulted bonds, interest coupons and warrants of such issue shall be purchased out of the applicable reserve fund and only to the extent assets in such fund are insufficient, shall the city draw upon the guaranty fund. (Ord. 1052 § 6, 1988)
A. For the purpose of protecting the fund, so much of the 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 foreclosure sales or from the county after foreclosure.
B. The city, as trustee of the fund, may foreclose the lien of general taxes, certificates of delinquency and purchase the property at foreclosure sale. When doing so, the court costs, costs of publication, expense for clerical work and other expenses incidental thereto shall be charged to and paid from the local improvement guaranty fund.
C. After acquiring title to property by purchase at general tax foreclosure, the city may lease it or sell it at public or private sale at such price and on such terms as may be determined by resolution of the city council. All proceeds shall belong to and be paid into the local improvement guaranty fund. (Ord. 1052 § 7, 1988)
Sections:
3.40.010 Generally.
3.40.020 Filing of petitions.
3.40.030 Preparation of preliminary estimates—Sufficiency of petition.
3.40.040 Notices.
3.40.050 Bond provisions.
3.40.060 Bond anticipation note provisions.
3.40.070 Warrant provisions.
3.40.080 Costs of collection.
3.40.090 Delinquent installments.
3.40.100 Notices of delinquency—Commencement of foreclosure actions.
The creation of local improvement districts by the city, the levying and collection of assessments therein and the issuance of bonds, bond anticipation notes and warrants thereof, shall be accomplished in accordance with the applicable provisions of the statutes of the state and the provisions of this chapter. (Ord. 1051 § 1, 1988)
Petitions to initiate formation of local improvement districts shall be filed with the city clerk-treasurer (RCW 35.43.120). (Ord. 1051 § 2, 1988)
The city engineer is designated as the proper officer to order the preparation of preliminary estimates and assessment rolls for local improvement districts of the city and the provision of such information as may be required by law to be furnished to the city council in connection with the formation of local improvement districts and levying of assessments therein and to certify as to the sufficiency of petitions filed pursuant to Section 3.40.020 of this chapter (RCW 35.43.130). (Ord. 1051 § 3, 1988)
The city clerk-treasurer designated as the proper officer to give notices required in connection with local improvements; provided, however, that mailing of such notices by any other officer or employee of the city shall not affect the regularity or validity of the mailing of such notices (RCW 35.44.180). (Ord. 1051 § 4, 1988)
Local improvement bonds shall be in such denominations as may be provided in the ordinance authorizing their issue. The city may in such ordinance provide that the date, form and interest rate of such bonds and the denomination of the first numbered bond of such issue be subsequently fixed by resolution (RCW 35.45.030). (Ord. 1051 § 5, 1988)
Local improvement bond anticipation notes shall be in such denominations as may be provided in the ordinance authorizing their issue. The city may in such ordinance provide that the date, form and interest rate of such bond anticipation notes be subsequently fixed by resolution (BANs authorized by RCW 39.50.020). (Ord. 1051 § 6, 1988)
Unless otherwise provided by the ordinance authorizing the issuance of warrants payable out of the local improvement district fund, the city clerk-treasurer is designated as the issuing officer who shall establish the rate or rates of interest such warrants shall bear consistent with the provisions of the authorizing ordinance (RCW 35.45.130). (Ord. 1051 § 7, 1988)
In levying local improvement assessments the city shall estimate the reasonable costs to be incurred in collecting such assessments and same shall be included in the assessment roll as a part of the cost of the improvement; provided, that the cost of providing notices and collecting assessment installments after the thirty-day period permitted for payment without interest or penalty shall be included in the interest rate for installment payments (RCW 35.44.020). (Ord. 1051 § 8, 1988)
Installments of the assessments which shall become due in any local improvement district of the city shall be delinquent if not paid when due. All delinquent installments shall bear a penalty at the rate per annum from the date of delinquency until paid which is the higher of twelve percent or two percent above the rate fixed for the assessments levied in such local improvement district. If any assessment installment shall become delinquent, the entire assessment shall become due and payable and the collection thereof may be enforced by foreclosure in the manner provided by the laws of the state; provided, however, that payment of all delinquent installments together with interest, penalty and costs at any time before entry of judgment in foreclosure shall extend the time of payment on the remainder of the assessment installments as if there had been no delinquency or foreclosure (RCW 35.49.030 and RCW 35.50.040). (Ord. 1051 § 9, 1988)
By January 1st of each year, the city clerk-treasurer shall give notice as provided by law to the owners of property on which two assessment installments are delinquent as of January 1st of such year or on which the final installment has been delinquent for more than one year as of such January 1st; and, by April 1st of such year, the city attorney shall file an action on behalf of the city in the Superior Court of Skagit County for foreclosure of all delinquent assessments or assessment installments for which the aforesaid notice has been given (RCW 35.50.030). (Ord. 1051 § 10, 1988)
Sections:
3.48.010 Created.
3.48.020 Payments—Authority.
3.48.030 Deposits.
3.48.040 Payment of payroll claims.
There is hereby created a city fund entitled the “city payroll fund.” (Ord. 711 § 1, 1971)
All payments to city employees which comprise net wages, salaries or other compensation paid directly to such employees, but not including reimbursement for expenses, shall be paid in the form of drafts, checks or warrants drawn against the city payroll fund, and shall come from no other source. The city clerk/treasurer is hereby authorized and directed to make drafts, checks or warrants against the city payroll fund for the payments authorized by the city council. (Ord. 711 § 2, 1971)
The city clerk/treasurer is authorized and directed to deposit such funds in the city payroll fund as may be required from time to time for the purposes set forth in this chapter. (Ord. 711 § 3, 1971)
A. The city clerk/treasurer shall issue a draft, check or warrant, countersigned by the mayor or his designee, to cover payroll costs accrued through the 15th and 31st of each month, and shall be paid on the 20th and 5th following the 15th and 31st. If either the 20th or 5th fall on a Sunday or a legal holiday, the payment dates shall be the 21st and 6th. Payroll vouchers and warrants shall be available to the city council for review and approval at the first regular council meeting after each pay period. The information contained in the vouchers shall be available to the city council immediately after preparation. This will in no way delay the distribution of the warrants on the dates provided for in this chapter.
B. The clerk/treasurer, who is the city of
C. The city council shall adopt payroll procedures that implement effective internal control.
D. The city council shall review the documentation supporting the payroll vouchers paid pursuant to this section, and shall approve all warrants issued in payment of payroll at its next regularly scheduled council meeting.
E. If, upon review, the city council shall disapprove any such voucher, the officers of the city who are designated by the statute to sign the warrants shall jointly cause the disapproved voucher to be recognized as a receivable of the city of Sedro-Woolley, and shall pursue collection diligently until the amount disapproved is collected or until the city council is satisfied and approves the voucher. (Ord. 1223-95 § 1, 1995)
Sections:
3.50.010 Chapter purpose.
3.50.020 Fund created.
3.50.030 Deposition of funds.
3.50.040 Expenditures.
3.50.050 Accounting—Transfer of funds.
The purpose of this chapter is to establish a special fund called the “Title II Antirecession Fund” and to set forth the procedure and accounting in regards to the deposit, expenditure and accounting for antirecession fiscal assistance funds received by the city. (Ord. 846 § 1, 1977)
A fund to be known as the “Title II Antirecession Fund” is hereby created in the treasury of the city for the deposit and expenditure of funds received under Title II, Public Law 94-369, “Public Works Employment Act of 1976.” (Ord. 846 § 2, 1977)
All funds received under the above-cited law shall be deposited in the Title II antirecession fund as received. (Ord. 846 § 3, 1977)
Expenditures from the fund shall be for the purposes and in accord with the laws and regulations of Title II, Public Law 94-369. (Ord. 846 § 4, 1977)
For accounting purposes the fund shall function as a special revenue fund and shall be identified by Fund Code 198. All federal moneys received under the Act shall be credited to Revenue Account No. 332.98 and must be expended from the fund into which it is originally received. The only transfers allowed are to payroll and claims funds. (Ord. 846 § 5, 1977)
Sections:
3.52.010 Created.
There is created a special fund of the city to be designated the Sedro Woolley refuse collection service revenue fund (herein called the “revenue fund”). The city covenants and agrees to pay into the revenue fund all of the gross earnings and revenue derived by the city from the collection and disposal of refuse (including any solid waste material) including charges levied and collected for providing such service. (Ord. 691 § 7, 1969)
Sections:
3.54.010 Created.
3.54.020 Application—Voucher—Warrant.
3.54.030 Rules for procedures.
There is created a city fund designated as the advance travel expense revolving fund, and the sum of one thousand dollars is appropriated from the current expense fund surplus to be deposited in the revolving fund in the form of a checking account at Seattle First National Bank, Sedro Woolley, Washington, and the city clerk and city treasurer shall act as joint custodians of the fund. (Ord. 826 § 1, 1976)
Upon proper application by a city official or employee, either of the custodians may issue a check for advance travel expenses. As soon as practicable, the city official or employee shall present to the city clerk an itemized accounting, accompanied by cash slips or receipts, and at the first council meeting of the following month, the city clerk shall present to the city council for approval a voucher for the proper amount, chargeable against the proper department, and a warrant shall be issued to pay the revolving fund for such advance. (Ord. 826 § 2, 1976)
All of such
procedures shall follow the rules and regulations prescribed in Bulletin No.
010 dated
Sections:
3.55.010 Fund created.
3.55.020 Deposits.
3.55.030 Expenditures.
3.55.040 Accounting—Transfers.
A fund to be known
as the urban arterial street fund is created in the treasury of the city, for
the deposit of funds received through the Transportation Improvement Board of
the state of
All funds received from the above source shall be deposited in the urban arterial street fund as received. (Ord. 921 § 3, 1979)
Expenditures from the fund shall be for the purposes and in accordance with the laws and regulations governing the Transportation Improvement Board. (Ord. 1366-00 § 2, 2000: Ord. 921 § 4, 1979)
For accounting purposes, the fund shall function as a special revenue fund and shall be identified by Fund Code 197. All moneys received from the Transportation Improvement Board shall be credited to Revenue Account No. 324.40 and must be expended from the fund into which it is originally received. The only transfers allowed are to payroll and claims funds. (Ord. 1366-00 § 3, 2000: Ord. 921 § 5, 1979)
Sections:
3.56.010 Form and presentation.
3.56.020 Referral to finance committee.
3.56.030 Temporary members of finance committee.
All claims and demands against the city shall be in writing, fully itemized and verified by the affidavit of the claimant, his agent or attorney, to the effect that the amount claimed is correct, is justly due and remains unpaid, and all claims when so ratified shall be filed with the city clerk and be by him registered in the record of demands and warrants, and shall be presented and read by the clerk at the next regular meeting of the council. (Town Ord. 8 § 1, 1899)
All claims and demands presented as provided by Section 3.56.010 shall be referred to the finance committee of the council for examination which committee shall diligently examine into and investigate the justice and validity of the claim, and report in writing on the claim, making such recommendation as in their judgment is just and right at the next regular meeting of the council; provided, that all bills representing stated salaries or other claimants fixed by ordinance or any contract with the city may be reported on by the committee and allowed at the same meeting at which the same is presented, and all other demands may be reported on and allowed at the same meeting at which the same is presented when so directed by an unanimous vote of the councilmen present at the meeting. (Town Ord. 8 § 2, 1899)
For the purpose of auditing bills the mayor shall have power to appoint other members of the council in the finance committee to act temporarily in place of absent members. (Town Ord. 8 § 3, 1899)
Sections:
3.60.010 Fees designated.
The city is authorized to collect fees for certain police department and fire department reports or services, as follows:
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|
Service |
|
Fee |
|
|
1. |
Record check (includes clearing letter for visa, passport, etc.) |
per name |
$10.00 |
|
|
2. |
Fingerprint cards (including applicants for concealed weapons permits) |
up to 2 cards each additional card |
10.00 3.00 |
|
|
3. |
Annual report |
per report |
15.00 |
|
|
4. |
Traffic accident or fire incident report |
Up to 2 pages 3-20 pages each additional page |
5.00 10.00 .50 |
|
|
5. |
Traffic accident or fire incident witness statements |
Per statement |
4.00 |
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6. |
Offense/incident case reports | |||