Title 3
REVENUE AND FINANCE

Chapters:

3.04 Admissions Tax

3.05 Real Estate Excise Tax

3.06 Sales or Use Tax

3.07 Hotel-Motel Tax

3.08 Local Improvements and Special Assessments

3.12 Local Improvement General Fund

3.16 Local Improvement District Guaranty Fund

3.20 LID Assessment Installments

3.24 Sewer Construction Fund

3.28 Sewer Operations Fund

3.30 Drug Enforcement Fund

3.32 Claims Clearing Fund

3.36 Payroll Clearing Fund

3.37 Petty Cash Accounts

3.38 Park Improvement Fund

3.40 Leasehold Excise Tax

3.44 Bonds Registration System

3.48 Small Works Roster

3.52 Utility Finance Charges

3.56 Insufficient Funds and Other Dishonored Checks

3.60 Contingency Fund

3.65 Flood Reduction Projects Fund

3.70 Donations, Devises or Bequests

3.80 Public Arts Funding

Chapter 3.04
ADMISSIONS TAX

Sections:

3.04.010 Definitions.

3.04.020 Tax levied.

3.04.030 Exemptions.

3.04.040 Certificate of registration.

3.04.050 Collection and remittance.

3.04.060 Printing admission charges and tax on tickets.

3.04.070 Posting admission charges and tax.

3.04.080 Business license required.

3.04.090 Inspection of records.

3.04.100 Administration.

3.04.010 Definitions.

A. “Admission charge” or “admission” means a monetary charge for entrance to an event or place open to the public, and shall include, in addition to its usual and ordinary meaning, the following:

1. A charge made for season tickets or subscriptions;

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

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

4. Automobile parking charges if the amount of the charge is determined according to the number of passengers in the automobile; and

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

B. “Event” means, in addition to its usual meaning, any performance, exhibition, dance, show, carnival, ride, contest, recreation or amusement, or similar activity.

C. “Government activities” means activities that are sponsored or conducted by any local, county, state or federal government or government agency.

D. “Person” means any individual, association, partnership, corporation or business entity of any type.

E. “Place” means any location, including but not limited to theaters, amphitheaters, auditoria, amusement parks, resorts, fields, halls, or stadia. The term shall be construed in a broadly inclusive manner.

F. “Nonprofit organization” means an organization, association, or corporation organized and operated for the advancement, appreciation, public exhibition or performance, preservation, study and/or teaching of the performing arts, visual arts, history, science or public charity providing human services, or public education, which is currently recognized by the United States of America as exempt from federal income taxation pursuant to Section 501(c)(1) or (3) of the Internal Revenue Code, as now existing or hereafter amended. (Ord. 791 § 2, 1997).

3.04.020 Tax levied.

There is hereby levied and imposed upon every person who pays an admission charge to any place or event within the city, except as specifically exempted hereinbelow, an admission tax in the amount of five percent of the amount paid for admission. (Ord. 791 § 2, 1997).

3.04.030 Exemptions.

A. The following admission charges shall be exempt from the admissions tax:

1. Activities of any elementary or secondary school;

2. Activities of any church or religious organization;

3. Activities of any nonprofit organization maintaining and exhibiting art, scientific, or historical collections for the benefit of the general public and not for profit;

4. Government activities; and

5. Subject to the requirements of subsections B, C and D of this section, activities of any nonprofit organization.

B. To qualify for the exemption, the nonprofit organization must receive the use and benefit of the admission charges collected, and either:

1. Publicly sponsor and through its members, representatives or personnel promote and publicize an event; or

2. Publicly sponsor an event, and supply a major portion of the performance or a major portion of the materials on exhibit.

C. The exemption for activities of nonprofit activities shall not apply to the following:

1. Any event to which the nonprofit organization merely lends its name as an endorsement to an ineligible person for the purpose of invoking the exemption;

2. Any single event from which the proceeds exceed $50,000; or

3. Any single event for which the fee paid by the nonprofit organization, including prizes paid to the contestants, exceeds 75 percent of the gross proceeds of the event.

D. For purposes of subsection C of this section, “gross proceeds for admissions” of an event shall mean all receipts associated with the event that include any admissions privileges, including but not limited to all paid admissions and sponsorships that include admissions privileges, all of which shall be subject to the tax imposed by this chapter.

E. In order to qualify for the exemption, the nonprofit organization must register with the city clerk not less than 30 days prior to the event, and provide to the city clerk a copy of its certificate of incorporation, a copy of its exemption ruling from the Internal Revenue Service and a copy of its current corporate license from the state of Washington. (Ord. 993 § 1, 2006; Ord. 791 § 2, 1997).

3.04.040 Certificate of registration.

A. Every person intending to charge an admission to a place or event to which the admissions tax imposed by this chapter applies shall obtain a certificate of registration not less than 20 days prior to collecting any admission charges. The application for registration shall be made on a form provided by the finance officer, and shall include the person’s true and correct name, street address, mailing address if different, phone number, a list of admission charges to be made, and any other information reasonably required by the finance officer to protect the city revenue. The application form shall be signed and verified by the person sponsoring or conducting the performance, exhibition or event. The certificate of registration shall be valid for the calendar year for all admissions to the same place or type of event for the listed admission charges. The certificate of registration shall be prominently posted at the ticket booth or main entrance to the place or event for which admission is charged.

B. With respect to temporary or transient events, of which the finance officer shall be the sole judge, a registration certificate shall also be required of the owner, lessee or person in possession and control of the real property where the performance, exhibition or event will occur. Such owner, lessee or person in possession and control of the real property on which the performance, exhibition or event will occur shall be jointly liable for payment of the tax imposed by this chapter, to the extent it is not paid by the person sponsoring or conducting the event.

C. Failure to register as required by this section shall be a misdemeanor. Willful disregard of the direction of a police officer to close any place or discontinue any event due to failure to register as required by this section shall be a gross misdemeanor, and admission to the place or conduct of the event shall be subject to immediate and summary abatement by any police officer by any and all reasonable means. (Ord. 998 § 1, 2006; Ord. 791 § 2, 1997).

3.04.050 Collection and remittance.

A. The person receiving payment for admission charges on which a tax is levied shall collect the amount of the tax imposed from the person making the payment, and shall hold the same in trust until remitted to the finance officer 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.

B. The admissions tax shall be remitted, together with a return on a form provided by the finance officer, not later than the twenty-fifth day of the month next following the end of the quarter in which it was collected, except as provided in subsection C of this section. The return shall state the number of admissions sold, the price for each admission, and the amount of the tax, and shall be signed and verified by the person making the return.

C. With respect to transient events, such as carnivals, circuses, dances, exhibitions, shows, entertainment or amusement, which are of a temporary or transient nature, of which the finance officer shall be the sole judge, the following shall apply:

1. The finance officer may, in the officer’s sole discretion, require the posting of cash security for payment of the tax in an amount equal to 150 percent of the estimated admissions tax for the performance;

2. The finance officer may require the filing of the return and remittance of the admissions tax immediately upon the conclusion of the event; and

3. The owner, lessee or person in possession and control of the real property upon which the event occurs shall be responsible for payment of admissions tax, if the person conducting the event fails to do so.

D. In addition to the amount of the tax, there shall be added penalties for each payment of admissions tax made after the due date for the tax as follows:

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

2. More than 15 days, 15 percent with a minimum penalty of $20.00.

E. Failure to collect and/or remit the admissions tax as required by this chapter shall constitute a misdemeanor, punishable as provided by law; provided, it shall be a defense to any prosecution under this subsection that there is a bona fide dispute as to the amount of the tax due, and the person has collected and remitted that portion of the tax which is not in dispute. (Ord. 998 § 2, 2006; Ord. 791 § 2, 1997).

3.04.060 Printing admission charges and tax on tickets.

Whenever an admission is charged to which the tax imposed by this chapter applies, a serially numbered or reserved seat ticket shall be furnished to the person paying such charge unless written approval has been approved from the finance officer to use a turnstile or other counting device which will accurately count the number of paid admissions. The ticket shall have conspicuously and indelibly printed or written on the face of that portion of the ticket to be retained by the sponsor the established price of admission, the admissions tax, any other applicable non-city tax or charge, and the total price at which each admission is sold. (Ord. 998 § 3, 2006; Ord. 791 § 2, 1997).

3.04.070 Posting admission charges and tax.

Whenever an admission is charged to which the tax imposed by this chapter applies, a sign shall be posted at a conspicuous place at the ticket office or entrance to the performance, exhibition or event stating the established price of admission, the admissions tax, any other applicable non-city tax or charge, and the total price at which each admission is sold. The sign shall also contain the true and correct name, mailing address and telephone number of the person conducting the performance, exhibition or event. (Ord. 791 § 2, 1997).

3.04.080 Business license required.

In addition to the tax imposed under this chapter, every person charging admission to a place and every sponsor of an event to which the tax imposed by this chapter applies shall obtain a business license pursuant to Chapter 5.04 SMC. (Ord. 791 § 2, 1997).

3.04.090 Inspection of records.

The books, records, and accounts of any person required to collect an admissions tax pursuant to this chapter shall, as to admissions tax and tax collections, be at all reasonable times subject to inspection and audit by the finance officer, and all such records shall be retained and made available for a period of at least two years. (Ord. 998 § 4, 2006; Ord. 791 § 2, 1997).

3.04.100 Administration.

This chapter shall be administered by the finance officer, who shall have authority to prescribe all forms required hereunder, and to promulgate reasonable rules and regulations for the administration hereof and it shall be unlawful to violate or fail to comply with any such rule or regulation. (Ord. 998 § 5, 2006; Ord. 791 § 2, 1997).

Chapter 3.05
REAL ESTATE EXCISE TAX

Sections:

3.05.010 Imposition.

3.05.015 Additional quarter percent imposed.

3.05.020 Taxable events.

3.05.030 Consistency with state tax.

3.05.040 Distribution of tax proceeds – Limitations on use.

3.05.050 Seller’s obligation.

3.05.060 Lien provisions.

3.05.070 Notation of payment.

3.05.080 Date payable.

3.05.090 Excessive and improper payments.

3.05.100 Effective date.

3.05.010 Imposition.

There is imposed a tax of one-quarter of one percent of the selling price on each sale of real property within the corporate limits of the city. (Ord. 509 § 1, 1982).

3.05.015 Additional quarter percent imposed.

In addition to the excise tax on the sale of real property imposed by SMC 3.05.010, there is hereby imposed an excise tax on each sale of real property located within the corporate limits of the city of Snoqualmie 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 only as authorized by law under RCW 82.46.035(5). (Ord. 748 § 1, 1995).

3.05.020 Taxable events.

Taxes imposed under this chapter shall be collected from persons who are taxable by the state under Chapter 82.45 RCW and Chapter 458-61 WAC upon the occurrence of any taxable event within the corporate limits of the city. (Ord. 509 § 2, 1982).

3.05.030 Consistency with state tax.

The taxes imposed under this chapter shall comply with all applicable rules, regulations, laws and court decisions regarding real estate excise taxes as imposed by the state under Chapter 82.45 RCW and Chapter 458-61 WAC. The provisions of those chapters, to the extent they are not inconsistent with this chapter, shall apply as though fully set forth herein. (Ord. 509 § 3, 1982).

3.05.040 Distribution of tax proceeds – Limitations on use.

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

B. The remaining proceeds from city taxes imposed in this chapter shall be distributed to the city monthly and those taxes imposed under SMC 3.05.010 shall be placed by the city treasurer in a municipal capital improvements fund. These capital improvement funds shall be used by the city for local improvements, including those listed in RCW 35.43.040.

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. 509 § 4, 1982).

3.05.050 Seller’s obligation.

The taxes imposed under 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. 509 § 5, 1982).

3.05.060 Lien provisions.

The taxes imposed under 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. 509 § 6, 1982).

3.05.070 Notation of payment.

The taxes imposed under 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 under this chapter shall be evidence of the satisfaction of the lien imposed in SMC 3.05.060 and may be recorded in the manner prescribed for recording satisfactions of mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax may be accepted by the 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. 509 § 7, 1982).

3.05.080 Date payable.

The tax imposed under this chapter shall become due and payable immediately at the time of sale and if not so paid within 30 days thereafter, shall bear interest at the rate of one percent per month from the time of sale until the date of payment. (Ord. 509 § 8, 1982).

3.05.090 Excessive and improper payments.

If, upon written application by a taxpayer to the county treasurer for a refund, it appears a tax has been paid in excess of the amount actually due or upon a sale or other transfer declared to be exempt, such excess amount or improper payment shall be refunded by the county treasurer to the taxpayer; provided, that no refund shall be made unless the state has first authorized the refund of an excessive amount or an improper amount paid, unless such improper amount was paid as a result of a miscalculation. Any refund made shall be withheld from the next monthly distribution to the city. (Ord. 509 § 9, 1982).

3.05.100 Effective date.

The ordinance codified in this chapter shall take effect on August 1, 1982. (Ord. 509 § 11, 1982).

Chapter 3.06
SALES OR USE TAX

Sections:

3.06.010 Imposition.

3.06.020 Rate.

3.06.030 Administration and collection.

3.06.040 Consent to inspection of records.

3.06.050 Authorizing execution of contract for administration.

3.06.060 Special initiative.

3.06.070 Penalties.

3.06.080 Effective date.

3.06.010 Imposition.

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 or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 510 § 1, 1982).

3.06.020 Rate.

The rate of the tax imposed by SMC 3.06.010 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 King County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate equal to or greater than the rate imposed by this section, the county shall receive 15 percent of the tax imposed by SMC 3.06.010; provided further, that during such period as there is in effect a sales tax or use tax imposed by King County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate which is less than the rate imposed by this section, the county shall receive from the tax imposed by SMC 3.06.010 that amount of revenues equal to 15 percent of the rate of the tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session. (Ord. 510 § 2, 1982).

3.06.030 Administration and collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 510 § 3, 1982).

3.06.040 Consent to 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. 510 § 4, 1982).

3.06.050 Authorizing execution of contract for administration.

The mayor and city clerk are authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 510 § 5, 1982).

3.06.060 Special initiative.

The ordinance codified in this chapter shall be subject to a special initiative. The number of registered voters needed to sign a petition for special initiative shall be 15 percent of the total number of names of persons listed as registered voters within the city on the day of the last preceding municipal general election. If a special initiative petition is filed with the city council, the operation of the ordinance codified in this chapter shall not be suspended pending a final decision on the disposition of the special initiative. The procedures for initiative contained in RCW 35A.11.100 shall apply to any such special initiative petition. (Ord. 520 § 1, 1983; Ord. 510 § 6, 1982).

3.06.070 Penalties.

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 thereof shall be fined no more than $500.00 or imprisoned for not more than six months, or shall be punished by both such fine and imprisonment. (Ord. 510 § 7, 1982).

3.06.080 Effective date.

The ordinance codified in this chapter shall take effect on October 1, 1982. (Ord. 510 § 9, 1982).

Chapter 3.07
HOTEL-MOTEL TAX

Sections:

3.07.010 Authority.

3.07.020 Definitions.

3.07.030 Tax levied.

3.07.040 Tax additional to other fees and taxes.

3.07.050 Tourism fund created.

3.07.060 Additional provisions.

3.07.070 Violation – Penalty.

3.07.080 Severability.

3.07.010 Authority.

The hotel-motel tax is levied pursuant to authority of Chapters 67.28 and 82.08 RCW. (Ord. 948 § 1, 2004; Ord. 814 § 2, 1998).

3.07.020 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. 814 § 2, 1998).

3.07.030 Tax levied.

From and after July 1, 1998, 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 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. 814 § 2, 1998).

3.07.040 Tax additional to other fees and 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. 814 § 2, 1998).

3.07.050 Tourism 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. 814 § 2, 1998).

3.07.060 Additional provisions.

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. 814 § 2, 1998).

3.07.070 Violation – Penalty.

It is unlawful for any person, firm, or corporation to violate or fail to comply with any of the provisions of this chapter. Every person convicted of a violation of any provision of this chapter shall be punished by a fine in a sum not to exceed $500.00. Each day of violation shall be considered a separate offense. (Ord. 814 § 2, 1998).

3.07.080 Severability.

The invalidity of any article, subsection, provision, clause, or portion of this chapter or of the statutes adopted by reference herein, or the invalidity of the application thereof to any person or circumstance, shall not affect the validity of the remainder of this chapter or the validity of its application to other persons or circumstances, and all other articles, sections, subsections, provisions, clauses, or portions of this chapter or the statutes adopted by reference herein not expressly held to be invalid shall continue in full force and effect. (Ord. 814 § 2, 1998).

Chapter 3.08
LOCAL IMPROVEMENTS AND SPECIAL ASSESSMENTS

Sections:

3.08.010 Application.

3.08.020 Adherence to specified provisions required.

3.08.030 Initiation – Procedure.

3.08.040 Establishment of local improvement districts.

3.08.050 Action by city or contract.

3.08.060 Assessment of property owners.

3.08.070 Bond – Use to cover costs and expenses authorized.

3.08.080 Bond – Issuance.

3.08.090 Warrants – Issuance to cover costs and expenses authorized.

3.08.100 Assessment – Collection and disposition.

3.08.110 Bond – Payment procedure – Installment plan.

3.08.120 Bond – Payment procedure – Report.

3.08.130 Bond – Form.

3.08.010 Application.

The laws of the state and the provisions of this chapter shall be applicable to all local improvements and proceedings therein initiated by petition or resolution subsequent to the passage and legal publication of the ordinance codified in this chapter; and all proceedings and the manner of the collection and enforcement of all assessments in such proceedings shall be in compliance therewith; provided, however, that the provisions of this chapter shall be applicable to Local Improvement District No. 1 created and established by Ordinance 270 pursuant to Ordinance 268. (Ord. 271 § 14, 1953).

3.08.020 Adherence to specified provisions required.

Whenever the city council provides for making local improvements and for paying the whole or any portion of the cost and expense thereof by levying and collecting special assessments on property especially benefited,

the proceedings therefor shall be in accordance with the provisions of an act of the Legislature of the state, entitled “An Act relating to local improvements in cities and towns and repealing certain Acts and parts of Acts,” approved March 17, 1911, and acts amendatory thereof (being Chapters 35.43, 35.44, 35.45, 35.49, 35.50 and 35.53 RCW) and the provisions of this chapter and ordinances amendatory thereof. (Ord. 271 § 1, 1953).

3.08.030 Initiation – Procedure.

A. Any improvement provided for by this chapter may be initiated either upon petition or by resolution therefor, but such improvement may be ordered only by ordinance.

B. In case the improvement is initiated by petition, such petition shall be presented to and filed with the city clerk, or such other officer as may be designated by the city council. The city engineer shall thereupon examine such petition, determine the sufficiency thereof and ascertain if the facts therein stated are true and shall cause an estimate of the cost and expense of such improvement to be made and shall transmit the same to the city council, together with all papers and information in his possession regarding the same, together with his recommendations thereon and a description of the boundaries of the district and a statement of the proportionate amount of the cost and expense of such improvement, which shall be borne by property within the proposed assessment district, and a statement of the aggregate assessed valuation of the real estate, exclusive of the improvements, in such district according to the valuation last placed upon it for purpose of general taxation, together with all other outstanding and unpaid local improvement assessments against the property included in the district, excluding penalties and interest; and in case the petition is sufficient, shall also submit a diagram showing thereon the lots, tracts or parcels of land and other property which will be especially benefited thereby and the estimated amount of the cost and expense of such improvement to be borne by each lot, tract or parcel of property.

C. The city council may initiate such improvement directly by resolution declaring its intention to order such improvement and setting forth the nature and territorial extent thereof and notifying all persons who may desire to object thereto to appear and present such objections at a meeting of the city council at the time specified in such resolution. Such resolution shall be published in at least two consecutive issues of the official newspaper of the city and the date of hearing thereon shall be at least 15 days after the date of the first publication of the same. The city engineer shall submit to the city council, at or prior to the date fixed for such hearing, the same data and information required to be submitted in the case of a petition.

D. The city council may, by ordinance, authorize the making of any such improvement and, in case of an improvement initiated by resolution of the city council, such ordinance may be passed on or at any time after the date of the hearing specified in the resolution. (Ord. 271 § 2, 1953).

3.08.040 Establishment of local improvement districts.

A. Every ordinance ordering a local improvement to be paid in whole or in part by assessments against the property specially benefited shall establish a local improvement district to be known as “Local Improvement District No. ______” which shall embrace as nearly as practicable all the property specially benefited by the improvement.

B. Unless otherwise provided in the ordinance ordering the improvement, the improvement district shall include all the property between the termini of the improvement abutting upon, adjacent, vicinal, or proximate to the street, avenue, lane, alley, boulevard, park drive, parkway, public place or square proposed to be improved to a distance of 90 feet back from the marginal lines thereof or to the centerline of the blocks facing or abutting thereon, whichever is greater (in the case of unplatted property, the distance back shall be the same as in the platted property immediately adjacent thereto); provided, that if the local improvement is such that the special benefits resulting therefrom extend beyond the boundaries as set forth in this section, the council may create an enlarged district to include as nearly as practicable all the property to be specially benefited by the improvement. The petition or resolution for an enlarged district and all proceedings pursuant thereto shall conform as nearly as is practicable to the provisions relating to local improvement districts generally, except that the petition or resolution must describe it as an enlarged district and state what proportion of the amount to be charged to the property specially benefited shall be charged to the property lying between the termini of the proposed improvement and extending back from the marginal lines thereof to the middle of the block (or 90 feet back) on each side thereof, and what proportion thereof to the remainder of the enlarged district; provided, further, that whenever the nature of the improvement is such that the special benefits conferred on the property are not fairly reflected by the use of the aforesaid termini and zone method, the ordinance ordering the improvement may provide that the assessment shall be made against the property of the district in accordance with the special benefits it will derive from the improvement without regard to the zone and termini method. (Ord. 271 § 3, 1953).

3.08.050 Action by city or contract.

All local improvements, funds for the making of which are derived in whole or in part from assessments upon property specially benefited, shall be made either by the city itself, or by contract upon competitive bids in the manner provided by law. The city council shall determine whether such local improvement shall be done by contract or the city itself. (Ord. 271 § 4, 1953).

3.08.060 Assessment of property owners.

The cost and expense of any such improvement shall be distributed and assessed against all the property included in such local improvement district, in accordance with the special benefits conferred thereon, and in the manner provided by law. (Ord. 271 § 5, 1953).

3.08.070 Bond – Use to cover costs and expenses authorized.

The city council may provide by ordinance for the payment of the whole or any portion of the cost and expense of any local improvement by bonds of the improvement district, but no bonds shall be issued in excess of the cost and expense of the improvement, nor shall they be issued prior to 20 days after the 30 days allowed for the payment of assessments without penalty or interest. (Ord. 271 § 6, 1953).

3.08.080 Bond – Issuance.

A. Local improvement bonds may be issued to the contractor or sold by the officers authorized by the ordinance directing their issue to do so, in the manner prescribed therein, and at not less than par and accrued interest. Any portion of the bonds of any issue remaining unsold may be issued to the contractor constructing the improvement in payment thereof.

B. The proceeds of all sales of bonds shall be applied in payment of the cost and expense of the improvement. (Ord. 271 § 6, 1953).

3.08.090 Warrants – Issuance to cover costs and expenses authorized.

The city council may provide by ordinance for the issuance of warrants in payment of the cost and expense of any local improvement, payable out of the local improvement district fund. The warrants shall bear interest at the rate of not to exceed eight percent per year and shall be redeemed either in cash or by local improvement bonds for the same improvement authorized by ordinance.

All warrants against any local improvement fund sold by the city or issued to a contractor and by him sold or hypothecated for a valuable consideration shall be claims and liens against the improvement fund against which they are drawn prior and superior to any right, lien or claim of any surety upon the bond or bonds given to the city by or for the contractor to secure the performance of his contract or to secure the payment of persons who have performed work thereon, furnished materials therefor, or provisions and supplies for the carrying on of the work. (Ord. 271 § 8, 1953).

3.08.100 Assessment – Collection and disposition.

All assessments for local improvements shall be collected by the city clerk and shall be kept in a separate fund to be known as “Local Improvement Fund, District No. _____” and shall be used for no other purpose than the redemption of warrants drawn upon and bonds issued against the fund to provide payment for the cost and expense of the improvement.

As soon as the assessment roll has been placed in the hands of the city clerk for collection, he shall publish a notice in the official newspaper of the city for 10 consecutive daily or two consecutive weekly issues, that the roll is in his hands for collection and that any assessment may be paid within 30 days from the date of the first publication of the notice without penalty, interest or costs. (Ord. 271 § 9, 1953).

3.08.110 Bond – Payment procedure – Installment plan.

In all cases where bonds are issued to pay the cost and expense of a local improvement, the ordinance levying the assessments shall provide that the sum charged against any lot, tract, any parcel of land or other property, or any portion thereof, may be paid during the 30-day period allowed for the payment of assessments without penalty or interest, and that thereafter the sum remaining unpaid may be paid in equal annual installments. The number of installments shall be less by two than the number of years which the bonds issued to pay for the improvement are to run. Interest on the whole amount unpaid at the rate fixed by the ordinance shall be due on the due date of the first installment of principal and each year thereafter on the due date of each installment of principal. The first installment shall become due and payable during the 30-day period succeeding a date of one year after the date of first publication of the clerk’s notice and annually thereafter each succeeding installment shall become due and payable in like manner. If the whole or any portion of any assessment remain unpaid after the first 30-day period provided for in this section, interest upon the whole unpaid sum shall be charged at the rate fixed in the ordinance provided for such improvement, and each year thereafter one of the installments, together with interest due upon the whole of the unpaid balance shall be collected. Any installment not paid prior to the expiration of the 30-day period during which such installment is due and payable, shall thereupon become delinquent. All delinquent installments shall be subject to a charge for interest at the bond rate and to an additional charge of five percent penalty levied upon both principal and interest due on such installment or installments. (Ord. 271 § 10, 1953).

3.08.120 Bond – Payment procedure – Report.

In case the improvement is made on the bond installment plan, the city clerk shall, at the expiration of 30 days after the first publication of the notice to pay assessment, report to the city council the amount collected by him upon the roll and shall specify in the report the amount remaining unpaid upon the roll, and the city council may then, or at a subsequent meeting, by ordinance, direct the mayor and city clerk to issue the bonds on the local improvement district established by the ordinance ordering the improvement in an amount equal to the amount remaining unpaid on the assessment. The ordinance shall specify the denomination of the bonds which, except for bond numbered “one” shall be in multiples of $100.00 each. (Ord. 271 § 11, 1953).

3.08.130 Bond – Form.

All bonds, unless otherwise specially ordered by the council, issued in pursuance of the provisions of this chapter may be in substantially the following form:

No. ______ $_________

UNITED STATES OF AMERICA
STATE OF WASHINGTON
LOCAL IMPROVEMENT BOND
TOWN OF SNOQUALMIE
LOCAL IMPROVEMENT DISTRICT
NO. ______

N.B. This bond is issued by virtue of the provisions of RCW 35.45.0101 et seq., Section 35.45.070 of which reads as follows:

Neither the holder nor the owner of any bond or warrant issued under the provisions of this act shall have any claim therefor against the city or town by which the same is issued, except for payment from the special assessments made for the improvement for which the bond or warrant was issued, and except as against the local improvement guaranty fund of such city or town, and the city or town shall not be liable to any holder or owner of such bond or warrant for any loss to the guaranty fund occurring in the lawful operation thereof by the city or town. The remedy of the holder or owner of a bond or warrant in case of nonpayment, shall be confined to the enforcement of the assessment and to the guaranty fund.

The Town of Snoqualmie, a municipal corporation of the State of Washington, hereby promises to pay to ___________ or bearer ___________ ($_____) Dollars, in lawful money of the United States, with interest thereon at the rate of ____ percent per annum, payable annually out of the fund established by Ordinance No. ____ of said Town and known as “Local Improvement Fund, District No. _____” and not otherwise, except from the guaranty fund, as herein provided. Both principal of and interest on this bond are payable at the office of the Town Treasurer of said Town.

A coupon is hereto attached for each installment of interest to accrue hereon and said interest shall be paid only on presentation and surrender of such coupon to the Town Treasurer.

This bond is payable on or before the _____ day of ___________, 19___, and is subject to call by the Town Treasurer of said Town whenever there shall be sufficient money in said Local Improvement Fund to pay the same and all unpaid bonds of the series of which this bond is one, which are prior to this bond in numerical order, over and above sufficient for the payment of interest on all unpaid bonds of said series. The call for payment of this bond, or of any bond of the series of which this is one, shall be made by the Town Treasurer by publishing the same once in the official newspaper of said Town, and when such call is made for the payment of this bond it will be paid on the day the next interest coupon thereon shall become due after said call and upon said day interest upon this bond shall cease and any remaining coupons shall be void.

The Town Council of said Town as the agent of said Local Improvement District No. ___ established by Ordinance No. ____, has caused this bond to be issued in the name of said Town as the bond of said Local Improvement District, the bond or the proceeds thereof to be applied in part payment of so much of the cost and expense of the improvement of _________________ under said Ordinance No. _____ as is levied and assessed against the property included in said Local Improvement District No. ____ and benefited by said improvement and the said Local Improvement Fund has been established by ordinance for said purpose; and the holder or holders of this bond shall look only to said fund and to the Local Improvement Guaranty Fund of the Town of Snoqualmie for the payment of either the principal of or interest on this bond.

This bond is one of a series of ______ bonds aggregating in all the principal sum of ____________ ($____) dollars, all of which bonds are subject to the same terms and conditions as herein expressed.

IN WITNESS WHEREOF, the Town of Snoqualmie has caused these presents to be signed by its Mayor and attested by its Town Clerk and sealed with its corporate seal this ______ day of ____________, 19___.

TOWN OF SNOQUALMIE,
WASHINGTON

By:

_________________
Mayor

Attest:

_________________
Town Clerk

There shall be attached to each bond such a number of coupons as shall be required to represent the interest thereon payable either annually or semiannually, as the case may be, for the term of the bonds, which coupons shall be substantially in the following form:

On the _____ day of _____________, 19___, the TOWN OF SNOQUALMIE, STATE OF WASHINGTON promises to pay to the bearer at the office of the Town Treasurer __________ ($____) Dollars, being (six) (twelve) months’ interest due that day on Bond No. _____ of the bonds of Local Improvement District No. _____, and not otherwise, provided that this coupon is subject to all the terms and conditions contained in the bond to which it is annexed, and if said bond shall be called for payment before maturity hereof, then this coupon shall be void.

TOWN OF SNOQUALMIE,
WASHINGTON

By:

_________________
Mayor

Attest:

_________________
Town Clerk

The city treasurer shall keep in his office a register of all such bonds in which he shall enter the local improvement district for which the same are issued and the date, amount and number of each bond and the terms of payment. (Ord. 271 § 12, 1953).

Chapter 3.12
LOCAL IMPROVEMENT
GENERAL FUND

Sections:

3.12.010 Creation.

3.12.010 Creation.

There is established in the city treasury a fund to be known as the local improvement general fund, into which may be paid or transferred from time to time by the city clerk on the order of the city council any balance that may remain in the fund of any local improvement district after payment of the whole cost and expense of such improvement and such other moneys as he may be authorized by existing laws to pay into such fund or be hereafter authorized by law. Moneys in such fund shall be paid out as the city council may direct in accordance with law. (Ord. 176A § 1, 1922).

Chapter 3.16
LOCAL IMPROVEMENT DISTRICT GUARANTY FUND

Sections:

3.16.010 Established.

3.16.020 Named – Maintenance procedure specified.

3.16.030 Tax levies – Interest from bank deposits.

3.16.040 Use of moneys – Deposits paid into fund.

3.16.050 City exempt from liability.

3.16.010 Established.

A fund for the purpose of guaranteeing, to the extent of such fund, and in the manner provided in this chapter, the payment of the city’s local improvement bonds and warrants, issued to pay for any local improvement ordered subsequent to the date of the ordinance codified in this chapter is established. (Ord. 213 § 1, 1938).

3.16.020 Named – Maintenance procedure specified.

Such fund shall be designated local improvement guaranty fund. For the purpose of maintaining such fund, the city issuing local improvement bonds or warrants after the date of the ordinance codified in this chapter shall be deemed and held to have pledged to the fund a tax credit of the city in an amount equal to five percent of the bonds or warrants so issued. The credit so pledged shall not constitute an indebtedness of the city within the meaning of any statutory or charter provisions or limitation respecting indebtedness. Such pledge shall be deemed to have been made, as to any particular local improvement district, upon the delivery of the roll to the clerk of the city for collection. Such pledged tax credits, with the other resources of the fund enumerated in SMC 3.16.030 and 3.16.040, constitute a reserve wherewith to purchase defaulted bonds and warrants guaranteed by the fund. Among the several issues of bonds or warrants guaranteed by the fund, no preference shall exist, but defaulted interest coupons, bonds and warrants shall he purchased out of the fund in the order of their presentation. (Ord. 213 § 2, 1938).

3.16.030 Tax levies – Interest from bank deposits.

After the creation of such guaranty fund, the city shall levy, from time to time, as other taxes are levied, such sums as may be needed to meet the financial requirements of the fund, but not in excess of the total of the tax credits pledged by this act to the guaranty fund. Whenever there shall be paid out of a guaranty fund any sum on account of principal or interest of a local improvement bond or warrant, the city as trustee for the fund, shall be subrogated to all the rights of the holder of the bond or interest coupon or warrant so paid; and the proceeds thereof, or of the assessment underlying the same, shall become part of the guaranty fund. There shall also be paid into each guaranty fund the interest received from bank deposits of the fund, as well as any surplus remaining in any local improvement fund guaranteed under this chapter after the payment of all outstanding bonds or warrants payable primarily out of such local improvement fund. Warrants drawing interest at a rate not to exceed six percent shall be issued, as other warrants are issued by the city, against a guaranty fund to meet any liability occurring against it. At the time of making its annual budget and tax levy, the city shall provide for the levying of a sum sufficient with the other resources of the fund, to pay warrants so issued during the preceding fiscal year; provided, that no warrants shall be issued against the guaranty fund in excess of the cash therein and the tax credits pledged thereto as provided in SMC 3.16.020; provided further, that no taxes shall be levied for the fund in excess of the tax credits so pledged by SMC 3.16.020, and that the tax levies directed in this chapter shall be additional to and if need be in excess of, any and all statutory and charter limitations applicable to the tax levies of the city. (Ord. 213 § 3, 1938).

3.16.040 Use of moneys – Deposits paid into fund.

So much of the money of a guaranty fund as is necessary may be used to purchase certificates of delinquency for general taxes on property subject to local improvement assessments underlying bonds or warrants guaranteed by the fund, or to purchase such property at county tax foreclosures or from the county after foreclosure, for the purpose of protecting the guaranty fund. The fund shall be subrogated to the rights of the city, and the city may foreclose the lien of general tax certificates of delinquency, and purchase the property at the foreclosure sale. After so acquiring title to real property, the city may lease or sell and convey the same at public or private sale for such price and on such terms as may be determined by resolution of the city council, any provisions of law, charter or ordinance to the contrary notwithstanding. All proceeds resulting from such sales shall belong to and be paid into the guaranty fund. (Ord. 213 § 3, 1938).

3.16.050 City exempt from liability.

Neither the holder nor the owner of any bond issued under the provisions of this act shall have any claim therefor against the city, except for payment from the special assessments made for the improvement for which the bond was issued, and except as against the local improvement guaranty fund of the city. The city shall not be liable to any holder or owner of such bond or warrant for any loss to the guaranty fund occurring in the lawful operation thereof by the city. The remedy of the holder or owner of a bond, in case of nonpayment, shall be confined to the enforcement of the assessment and to the guaranty fund. (Ord. 213 § 4, 1938).

Chapter 3.20
LID ASSESSMENT INSTALLMENTS

Sections:

3.20.010 Payment of past due fees.

3.20.010 Payment of past due fees.

In the event that any installment of any local improvement district assessment is not paid when due, the entire assessment shall become due and payable and delinquent on the date the installment should have been paid. The assessment shall be collected by the city in the same manner as all local improvement district assessments or installments thereof, as provided by law. (Ord. 316, 1961).

Chapter 3.24
SEWER CONSTRUCTION FUND

Sections:

3.24.010 Created.

3.24.020 Purpose.

3.24.010 Created.

A fund known as the sewer construction fund is established in the office of the clerk-treasurer. (Ord. 342 § 1, 1965).

3.24.020 Purpose.

The purpose of the fund is to receive moneys from federal grants and loans, proceeds from LID bonds and revenue bonds and from any other sources for the purpose of planning and constructing a sewage system for the city and to pay therefrom all costs and expenses which may be incurred for the planning and construction of the sewage system and the operation of the fund. (Ord. 342 § 2, 1965).

Chapter 3.28
SEWER OPERATIONS FUND

Sections:

3.28.010 Created.

3.28.020 Purpose.

3.28.010 Created.

A fund known as the sewer operation fund is established in the office of the clerk-treasurer. (Ord. 347 § 1, 1966).

3.28.020 Purpose.

The purpose of the fund is to receive moneys transferred from the general fund for the initial operation of the sewer system and to further receive all revenues from the operation of the sewer system and to pay therefrom all costs and expenses incurred in the operation of the sewer system. (Ord. 347 § 2, 1966).

Chapter 3.30
DRUG ENFORCEMENT FUND

Sections:

3.30.010 Drug enforcement fund created – Expenditures.

3.30.020 Unexpended funds.

3.30.010 Drug enforcement fund created – Expenditures.

A. There is created and established a special fund to be known as the “drug enforcement fund” into which all net proceeds of money and property seized and forfeited pursuant to RCW 69.50.505 shall be deposited. For purposes of this section “money and net proceeds” means the amount remaining after deduction of such amounts as are required by applicable state and federal laws to be deducted from the sale of money and property seized during drug investigations and forfeited pursuant to RCW 69.50.505.

B. This fund has been established for the purpose of accumulating funds for drug enforcement needs, drug awareness educational purposes and the purchase, lease and maintenance of equipment and other items necessary for drug enforcement by the Snoqualmie department of public safety – police division. The moneys deposited into the drug enforcement fund shall be expended only for such purposes and for no other purpose. (Ord. 932 § 1, 2003; Ord. 927 § 1, 2003).

3.30.020 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 this chapter. (Ord. 927 § 1, 2003).

Chapter 3.32
CLAIMS CLEARING FUND

Sections:

3.32.010 Created.

3.32.020 Transfer of funds.

3.32.030 Purpose of expenditures.

3.32.040 Issuance of warrants.

3.32.010 Created.

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. 492 § 1, 1981).

3.32.020 Transfer of funds.

Whenever it is deemed necessary, the city clerk/treasurer 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. 492 § 2, 1981).

3.32.030 Purpose of expenditures.

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. 492 § 3, 1981).

3.32.040 Issuance of warrants.

The city clerk/treasurer 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 warrants shall be issued only after there has been filed with the city treasurer proper vouchers, stating the nature of claims, the amount due or owing and the person, firm or corporation entitled thereto, and which shall be audited, before payment, by either the chair or a member of the council finance and administrative committee. All warrants issued on or against the fund shall be solely and only for the purposes set forth in this chapter and shall be payable only out of and from the fund. (Ord. 761 § 1, 1996; Ord. 492 § 4, 1981).

Chapter 3.36
PAYROLL CLEARING FUND

Sections:

3.36.010 Created.

3.36.020 Transfer of funds.

3.36.030 Purposes of expenditures.

3.36.040 Issuance of warrants.

3.36.010 Created.

There is created a fund, known and designated as the payroll clearing fund, into which shall be paid and transferred from the various departments an amount of money equal to the various salaries and wages and other compensations due city employees. (Ord. 493 § 1, 1981).

3.36.020 Transfer of funds.

Whenever it is deemed necessary, the city clerk/treasurer is authorized, empowered and directed to transfer from the funds of the various departments to the payroll clearing fund sufficient moneys to pay the salaries, wages and other compensations of the employees of the various departments of the city. (Ord. 493 § 2, 1981).

3.36.030 Purposes of expenditures.

The payroll clearing fund shall be used and payments therefrom shall be made only for the purpose of paying and compensating employees of the city for services rendered, and paying employee deductions to those persons, agencies and organizations entitled to such payments. (Ord. 493 § 3, 1981).

3.36.040 Issuance of warrants.

The city clerk/treasurer is authorized, empowered and directed to issue warrants on and against the fund for payments authorized by SMC 3.36.030. The warrants shall be issued only after there has been filed with the city treasurer proper vouchers, stating the nature of the services rendered, the amount due or owing and the person entitled thereto, and which shall be audited, before payment, by either the city administrator or city treasurer. All warrants issued on or against the fund shall

be solely and only for the purposes set forth in this chapter and shall be payable only out of and from the fund. Each warrant issued under the provisions of this section shall have printed on its face the words, “Payroll Clearing Fund.” (Ord. 761 § 2, 1996; Ord. 493 § 4, 1981).

Chapter 3.37
PETTY CASH ACCOUNTS

Sections:

3.37.010 Treasurer authorized to establish petty cash accounts.

3.37.020 Petty cash accounts to be replenished at least monthly.

3.37.030 Administration in accordance with BARS manual.

3.37.040 Use for unauthorized purpose prohibited.

3.37.010 Treasurer authorized to establish petty cash accounts.

A. The treasurer is hereby authorized to establish petty cash accounts within any fund of the city for the purpose of making change, making minor purchases, or for any other lawful purpose, which purposes shall be stated in writing by the treasurer.

B. At the time of establishment of any petty cash account, the treasurer shall appoint a single custodian for such petty cash account; provided, the treasurer may from time to time change the custodian of such petty cash account as the treasurer may direct in writing. On disbursal of petty cash to a designated custodian, the custodian shall render a receipt in writing to the treasurer. The treasurer shall at all times maintain a list identifying authorized custodians of petty cash accounts.

C. No individual petty cash account shall exceed $250.00, and the aggregate of all petty cash accounts shall not exceed $1,500.

D. All petty cash accounts shall be counted and reconciled at least monthly by some person other than the custodian.

E. A petty cash account shall be counted and reconciled at such time as the appointment of the custodian thereof is terminated, and any remaining balance turned over to the treasurer. (Ord. 820 § 1, 1998).

3.37.020 Petty cash accounts to be replenished at least monthly.

A. At least once a month, or more frequently if disbursements warrant, petty cash accounts shall be replenished. Replenishment shall be by voucher with appropriate receipts attached. Receipts shall be perforated or canceled by some appropriate means to prevent reuse. At the time of replenishment, the custodian shall assure that the balance remaining in petty cash, together with the amount of the replenishment voucher, equals the amount authorized for the petty cash account.

B. All petty cash accounts shall be replenished immediately prior to the end of each fiscal year. (Ord. 820 § 1, 1998).

3.37.030 Administration in accordance with BARS manual.

All petty cash accounts shall be administered in accordance with the requirements of the State BARS manual, and in the event of any conflict between the provisions of this chapter and the BARS manual, as it now exists or may hereafter be amended, the BARS manual shall control. (Ord. 820 § 1, 1998).

3.37.040 Use for unauthorized purpose prohibited.

It shall be a misdemeanor for any person to use petty cash for any purpose not authorized by this chapter. (Ord. 820 § 1, 1998).

Chapter 3.38
PARK IMPROVEMENT FUND

Sections:

3.38.010 Created.

3.38.020 Purpose.

3.38.010 Created.

A new fund is hereby created and named the park improvement fund. The fund number shall be 303. (Ord. 727 § 1, 1994).

3.38.020 Purpose.

This fund shall be for the express purpose of setting aside moneys for park capital improvement expenditures. (Ord. 727 § 2, 1994).

Chapter 3.40
LEASEHOLD EXCISE TAX

Sections:

3.40.010 Imposed.

3.40.020 Rate.

3.40.030 Administration and collection.

3.40.040 Exemptions.

3.40.050 Inspection of records.

3.40.060 Execution of contract.

3.40.010 Imposed.

There is levied and shall be collected a leasehold excise tax on and after May 1, 1983, upon the act or privilege of occupying or using publicly owned real or personal property within the city through a “leasehold interest” as defined by Section 2, Chapter 61, Laws of 1975-76, Second Extraordinary Session (hereafter “the State Act”). The tax shall be paid, collected and remitted to the Department of Revenue of the state of Washington at the time and in the manner prescribed by Section 5 of the State Act. (Ord. 523 § 1, 1983).

3.40.020 Rate.

The rate of the tax imposed by SMC 3.40.010 shall be the rate of four percent of the taxable rent (as defined by Section 2 of the State Act); provided, with respect to a product lease (as defined by Section 2 of the State Act), a credit of 33 percent of the tax produced by the above rate. (Ord. 523 § 2, 1983).

3.40.030 Administration and collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of the State Act. (Ord. 523 § 3, 1983).

3.40.040 Exemptions.

Leasehold interests exempted by Section 13 of the State Act as it now exists or may hereafter be amended shall be exempt from the tax imposed pursuant to SMC 3.40.010. (Ord. 523 § 4, 1983).

3.40.050 Inspection of records.

The city consents to the inspection of such records as are necessary to qualify the city for inspection of records of the Department of Revenue pursuant to RCW 82.32.330. (Ord. 523 § 5, 1983).

3.40.060 Execution of contract.

The mayor is authorized to execute a contract with the Department of Revenue of the state of Washington for the administration and collection of the tax imposed by SMC 3.40.010; provided, that the city attorney shall first approve the form and content of the contract. (Ord. 523 § 6, 1983).

Chapter 3.44
BONDS REGISTRATION SYSTEM

Sections:

3.44.010 Findings.

3.44.020 Definitions.

3.44.030 Adoption of registration system.

3.44.040 Statement of transfer restrictions.

3.44.010 Findings.

The city council finds that it is in the city’s best interest to establish a system of registering the ownership of the city’s bonds and obligation in the manner permitted by law. (Ord. 530 § 2, 1983).

3.44.020 Definitions.

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

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

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

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

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

E. “Registrar” shall be the person or persons designated by the city to register ownership of bonds or obligations under this chapter. (Ord. 530 § 1, 1983).

3.44.030 Adoption of registration system.

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

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

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

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

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

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

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

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

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

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

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

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

1. Making payments of principal and interest;

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

3. Specifying record and payment dates;

4. Determining denominations;

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

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

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

8. Such other matters pertaining to the registration of the bonds or obligations authorized by such ordinance as the city may deem to be necessary or appropriate. (Ord. 530 § 3, 1983).

3.44.040 Statement of transfer restrictions.

Any physical instrument issued or executed by the city subject to registration under this chapter shall state on its face that the principal of and interest on the bonds or obligations shall be paid only to the owner thereof registered as such on the books of the registrar as of the record date defined in the instrument and to no other person, and that such instrument, either principal or interest, may not be assigned except on the books of the registrar. (Ord. 530 § 4, 1983).

Chapter 3.48
SMALL WORKS ROSTER

Sections:

3.48.010 Established.

3.48.020 Establishment procedures – Informational questionnaire.

3.48.030 Bid invitation – Information to be supplied to bidders.

3.48.040 Utilization of roster.

3.48.010 Established.

There is established for the city, a small works roster comprised of all contractors who request to be on the roster and who are, where required by law, property licensed or registered to perform contracting work in the state of Washington. (Ord. 577 § 1, 1986).

3.48.020 Establishment procedures – Informational questionnaire.

The small works roster shall be established as follows:

A. At least once every year, the city shall advertise in a newspaper of general circulation, the existence of a small works roster for the city. The city shall add to the roster those contractors who respond to the advertisement or otherwise request to be included on the roster.

B. In order to be included on the roster, the contractor shall supply information as follows in response to a standard form questionnaire to be developed at the direction of the city council:

1. The contractor’s state license or registration, where required by law;

2. The contractor’s financial standing and responsibilities, including a current copy of contractor’s certificate of insurance;

3. The contractor’s experience, organization, and technical qualifications necessary to perform proposed contracts;

4. The contractor’s ability to comply with the required performance schedules taking into consideration its existing business commitments;

5. The contractor’s satisfactory record of performance, integrity, judgment and skills;

6. The contractor’s statement of no previous record of default in the performance of or failure to complete a written public contract, and of no conviction of a crime arising from a previous public contract;

7. The contractor’s ready availability to perform work and for the city;

8. Such other information as may be secured concerning the contractor’s ability to satisfactorily perform a contract with the city, including proof of ability to provide insurance naming the city as additional insured prior to performance of any contract, and a performance bond prior to performance of any contract. (Ord. 577 § 2, 1986).

3.48.030 Bid invitation – Information to be supplied to bidders.

The invitation for bids submitted to the contractors on the small works roster shall include the scope and nature of the work to be performed, the equipment to be furnished, and an estimate for quantities of material to be installed. The work shall be bid by either unit prices, lump sum prices, or a combination thereof. (Ord. 577 § 3, 1986).

3.48.040 Utilization of roster.

The small works roster shall be utilized as follows:

A. Whenever the city seeks to construct any public work or improvement, the estimated cost of which, including costs of material, supplies and equipment, is $100,000 or less, the small works roster may be utilized.

B. When the small works roster is utilized, the city shall invite proposals from all appropriate contractors on the small-works roster including, whenever possible, at least one proposal from a minority contractor who otherwise qualified.

C. The invitation to the contractor on the small works roster 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 shall award the contract to the contractor submitting the lowest responsible bid; provided, however, that the city reserves its right under applicable law to reject any or all bids, and to waive procedural irregularities.

E. Awarding of a contract for work under the small works roster shall be approved by a majority consent of the city council. (Ord. 577 § 4, 1986).

Chapter 3.52
UTILITY FINANCE CHARGES

Sections:

3.52.010 Use of revenue.

3.52.010 Use of revenue.

Utility generated revenue consisting of finance charges on overdue utility bills are expressly authorized to be used for general fund purposes and be reported as general fund revenue. (Ord. 633 § 1, 1989).

Chapter 3.56
INSUFFICIENT FUNDS AND OTHER DISHONORED CHECKS

Sections:

3.56.010 Charges.

3.56.020 Use of revenue.

3.56.010 Charges.

A charge of $20.00 shall be assessed against any person who has made payment to the city by check for any fee or charge when such check is returned by the bank against whom it has been drawn due to insufficient funds on account, closure of the account, or any other reason resulting in the non-payment of the check. The $20.00 penalty shall be paid prior to the application of any payment against the fee or charge initially assessed. (Ord. 725 § 1, 1994).

3.56.020 Use of revenue.

Revenues generated from charges for insufficient funds and other dishonored checks are expressly authorized to be used for general fund purposes and be reported as general fund revenue. (Ord. 725 § 1, 1994).

Chapter 3.60
CONTINGENCY FUND

Sections:

3.60.010 Established.

3.60.020 Deposits.

3.60.030 Expenditures.

3.60.010 Established.

There is established in the office of clerk-treasurer a special fund to be known and designated as the “contingency fund”. (Ord. 775 § 1, 1996).

3.60.020 Deposits.

The contingency fund shall be supported by a budgetary appropriation from any tax or revenue service not restricted to any use by law, and may also be supported by a transfer from any other unexpended or decreased fund made available by ordinance; provided, that the total amount accumulated in such fund at any time shall not exceed the equivalent of $0.375 per $1,000 of assessed valuation of property within the city at the time. Any moneys in the contingency fund at the end of the fiscal year shall not lapse except upon reappropriation by the city council to another fund in the adoption of a subsequent city budget. (Ord. 775 § 1, 1996).

3.60.030 Expenditures.

No money shall be withdrawn from the contingency fund except by transfer to an appropriate operating fund authorized by ordinance of the city council, clearly stating the facts constituting the reason for the withdrawal or the emergency as the case may be and specifying the fund to which the withdrawn money shall be transferred. (Ord. 775 § 1, 1996).

Chapter 3.65
FLOOD REDUCTION PROJECTS FUND

Sections:

3.65.010 Created.

3.65.020 Purpose.

3.65.010 Created.

A new fund is hereby created and named flood reduction projects fund. The fund number shall be 305. (Ord. 852 § 1, 2000).

3.65.020 Purpose.

This fund shall be for the express purpose of accounting for the revenues and expenditures associated with the flood reduction projects. (Ord. 852 § 2, 2000).

Chapter 3.70
DONATIONS, DEVISES OR BEQUESTS

Sections:

3.70.010 Established.

3.70.020 Procedures.

3.70.010 Established.

Pursuant to RCW 35A.11.040, the city is hereby authorized to accept any money or property donated, devised or bequeathed to it, and to carry out the terms of the donation, devise or bequest if within the powers granted by law. If no terms or conditions are attached to the donation, devise or bequest, the city may expend or use the same for any municipal purpose. (Ord. 785 § 1, 1997).

3.70.020 Procedures.

The office of city clerk-treasurer, after consulting with either the chair or a member of the finance and administration committee, is hereby authorized and directed to establish such funds and accounting procedures as may be necessary to carry out the terms or conditions of any donation, devise or bequest, in accordance with the laws of the state of Washington and requirements prescribed by the office of the State Auditor. (Ord. 785 § 1, 1997).

Chapter 3.80
PUBLIC ARTS FUNDING

Sections:

3.80.010 Purpose.

3.80.020 Definitions.

3.80.030 Appropriations.

3.80.040 Method of calculation.

3.80.050 General obligation bond proceeds.

3.80.060 Uses.

3.80.070 Municipal art fund – Established.

3.80.080 Arts commission responsibilities.

3.80.090 Severability.

3.80.010 Purpose.

The city of Snoqualmie recognizes the importance and benefit of providing opportunities for high quality visual art experiences at public facilities. It is the city’s intention to create a variety of cultural opportunities for its citizens and to enhance the aesthetic and cultural environment in the community by encouraging and promoting the creation and placement of public art. To that end, a policy is hereby established to pool one percent for the arts funds to be used for public art works in certain public facilities that will expand citizen’s access to visual art. (Ord. 913 § 1, 2002).

3.80.020 Definitions.

As used in this chapter, the following terms have the meanings set forth below:

A. “Acquisition of real property” means the purchase of parcels of land or existing buildings and structures, including associated costs such as appraisals or negotiations.

B. “Arts commission” means the Snoqualmie arts commission.

C. “Demolition costs” means the cost of removing buildings or other structures from the property.

D. “Equipment” means equipment or furnishings that are portable.

E. “Public art work” means visual and tactile art works provided in visible public locations for the enjoyment of the general public, including paintings, sculpture, statuary, fountains, and architectural enhancements.

F. “Qualifying capital improvement project” means a project funded wholly or in part by the city of Snoqualmie and costing $100,000 or more to construct, renovate or remodel any public building, decorative or commemorative structure, park, trail, bridge, or any portion thereof, within the city limits. Projects involving the construction, renovation or repair of public streets, sidewalks and parking facilities are not qualifying capital improvement projects within the meaning of this ordinance; provided, that where street, sidewalk or parking facilities construction is an integral and/or incidental part of the construction, renovation or remodel of any public building, decorative or commemorative structure, park, trail, or any portion thereof, the cost of the street, sidewalk and parking facilities construction shall be included within the total cost of the qualifying capital improvement project for purposes of this chapter. (Ord. 913 § 1, 2002).

3.80.030 Appropriations.

All authorizations and/or appropriations for qualifying capital improvement projects shall include an amount of not less than one percent of the total project to be set aside for transfer to the municipal arts fund; provided, such amount to be transferred shall not exceed the sum of $50,000 for any one qualifying capital project; and further provided, the aggregate amount of funds from qualifying capital projects in the municipal art fund unexpended and not designated for a specific public art work shall be limited to $75,000 at any time. The limitation on the aggregate amount of funds shall apply only to funds in the municipal art fund arising from qualifying capital projects and shall not apply to donations or other sources of funds. (Ord. 913 § 1, 2002).

3.80.040 Method of calculation.

For qualifying capital improvement projects, the minimum amount to be appropriated for art shall be the total project cost divided by 100, except that any city funding amount for the acquisition of real property, demolition, or equipment, design, or construction management shall be excluded for the purpose of the calculation. The one percent calculation shall be based on the construction contract or contracts for the qualifying capital project as approved by city council; provided, the amount to be appropriated for art shall not be reduced on account of change orders during construction. When the city council approves the appropriation for the project, such appropriation shall include an appropriation of funds for public art works, as provided in SMC 3.80.030. In the event any law, rule or regulation establishing a source of funds for a particular project, including but not limited to mitigation payments, grants, loans, or assistance from federal, state or other governmental agencies, prohibits, limits or excludes art and artworks as a proper expenditure, then the amount of funds from such source shall be excluded from the computation. (Ord. 913 § 1, 2002).

3.80.050 General obligation bond proceeds.

In the case of a city project that involves the use of general obligation bond proceeds, funds appropriated shall be used for projects and capital purposes consistent with the resolution(s) or ordinance(s) approved by the city council and the voters. (Ord. 913 § 1, 2002).

3.80.060 Uses.

The appropriations from qualifying capital improvement projects shall be pooled into the municipal arts fund. The city council, upon advice and recommendation from the arts commission, shall approve, from time to time, the amount to be authorized for specific one-percent-for-the-arts public art work projects. These funds shall be used for:

A. Selection, acquisition, and installation or display of original works of visual art, which may be an integral part of the qualifying capital improvement project from which all or a portion of the funds were derived, may be placed in, on or about the project, or in another public facility;

B. Repairs and maintenance of one-percent-for-the-arts works;

C. Participation by community members in the creation of public art works funded through the one-percent-for-the-arts program; and

D. Other project specific expenses of selection and acquisition; provided, that no part of the funds shall be used to pay administrative staffing expenses of the program. (Ord. 913 § 1, 2002).

3.80.070 Municipal art fund – Established.

There is hereby established a special fund designated “municipal arts fund” into which shall be deposited funds appropriated as contemplated by SMC 3.80.030, together with such other funds as the city council shall appropriate or the arts commission may raise for public art works, and from which expenditures may be made for specific public art works in accordance with the art plan and operation manual policies and procedures. Separate funds shall be created within the municipal arts fund to segregate receipts by source, or when so directed by the city council, for specific public art works. Disbursements from such fund shall be made in connection with projects recommended by the arts commission and approved by the city council. Any unexpended one-percent-for-arts funds remaining in the municipal arts fund at the end of any budget year shall not be transferred to the general fund or to any other fund, or otherwise lapse, but said unexpended funds shall be carried forward from year to year until expended for the purposes set forth in SMC 3.80.060 of this chapter, unless otherwise directed by ordinance of the city council. (Ord. 913 § 1, 2002).

3.80.080 Arts commission responsibilities.

Annually, the arts commission shall prepare and recommend a one-percent-for-the-arts project plan and shall make specific recommendations on the appropriation of one-percent-for-the-arts funds to the city council. The arts commission shall carry out all necessary tasks and procedures consistent with established adopted city of Snoqualmie art plan and operation manual policies and procedures, for the selection, placement, and conservation of public art works. (Ord. 913 § 1, 2002).

3.80.090 Severability.

If any section, sentence, clause or phrase of this chapter should be held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of any other section, sentence, clause or phrase of this chapter. (Ord. 913 § 1, 2002).