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Title 3
REVENUE AND FINANCEChapters:
3.02 Collections
3.03 Payment Methods for City Obligations
3.04 Street Fund
3.08 Cemetery Fund
3.12 Cumulative Reserve Fire Equipment Fund
3.16 General Equipment Reserve and Replacement Fund
3.20 Police Vehicle Equipment Reserve and Replacement Fund
3.24 Cumulative Reserve Water Department Fund
3.28 Garbage Collection Fund
3.30 Claims Against the City
3.32 Local Improvement Guaranty Fund
3.33 Local Improvement District Construction Fund
3.34 Community Improvement Fund
3.35 Park System Improvement Fund
3.36 Petty Cash Fund
3.37 Police Petty Cash Fund
3.38 Drug Enforcement Fund
3.40 Utility Cumulative Reserve Fund
3.42 Baseball Field Project Fund
3.44 Utility Fund
3.45 Sewer System Improvement Fund
3.46 Driving While Intoxicated Grant Fund
3.47 Water System Improvement Fund
3.48 Sales and Use Tax
3.50 Real Estate Excise Tax
3.51 Additional Real Estate Excise Tax
3.52 Utility Tax
3.53 Water Utility Debt Service Fund
3.54 Sewer Utility Debt Service Fund
3.56 Local Improvements – Foreclosure of Assessments
3.60 Sale and Disposal of Personal Property
3.62 Sale and Disposal of Real Property
3.64 Registration of Bonds and Obligations
3.68 Donations
3.70 Art in Public Places
3.72 Retainage Bonds
Chapter 3.02
COLLECTIONSSections:
3.02.010 Dishonored check fee.
3.02.010 Dishonored check fee.
If any person, association, or corporation shall pay any tax, fee or charge of the city by a check which is dishonored or not paid upon presentation for any reason whatsoever, such person, association or corporation shall pay to the city office or department designated as payee upon any such check, in addition to any other cost, fee penalty or interest allowed by law, a dishonored check fee which shall be set by the city council and be based upon costs of processing and giving notice with respect to such check. Such sum shall be payable upon the date of dishonor and shall be subject to all interest, penalties and costs to which the sum paid by check would be subject. (Ord. 434 § 1, 1983)
Chapter 3.03
PAYMENT METHODS FOR CITY OBLIGATIONSSections:
3.03.010 Payment methods for city obligations.
3.03.020 Authorization to set limits.
3.03.030 Costs.
3.03.010 Payment methods for city obligations.
The city is authorized to accept payments by credit card and debit card for payment of city imposed fees, fines, rates and charges. A payer desiring to pay by one of these methods may be required to bear the cost of processing the transaction in an amount to be determined by the finance department. Such determination shall be based on the actual cost incurred by the city including handling, collection, discount, disbursing and accounting for the transaction. (Ord. 846-04 § 1)
3.03.020 Authorization to set limits.
The clerk/treasurer or city administrator are authorized to approve the acceptance of credit cards or debit cards by a city department for the payment of city imposed fees, fines, rates and charges. No department shall accept credit or debit cards without such approval. The finance department is further authorized to establish appropriate internal control procedures and set any limitations concerning the acceptance of these alternative payment methods on participating departments. (Ord. 846-04 § 1)
3.03.030 Costs.
Each department authorized to use one of the alternative payment methods shall be responsible for the associated costs. The finance department will establish the accounting system to track associated costs with the use of the alternative payment methods and will charge the costs back to the accepting departments on a monthly basis. (Ord. 846-04 § 1)
Chapter 3.04
STREET FUND*Sections:
3.04.010 Funds combined to create one fund.
3.04.020 Arterial street fund closure.
3.04.030 Severability.
*Prior legislation: Ords. 445 and 252.
3.04.010 Funds combined to create one fund.
In accordance with RCW 46.60.115, the street fund and the arterial street fund are hereby combined to create the city street fund. (Ord. 632, 1995)
3.04.020 Arterial street fund closure.
The arterial street fund is hereby closed and all assets and liability of the arterial street fund at the end of 1995 shall be transferred to the city street fund. (Ord. 632, 1995)
3.04.030 Severability.
The provisions of this chapter are declared to be separate and severable. The invalidity of any clause, sentence, paragraph, subdivision, section or portion of this chapter, or the invalidity of the application thereof to any person or circumstances shall not affect the validity of the remainder of this chapter, or the validity of its application to other persons or circumstances. (Ord. 632, 1995)
Chapter 3.08
CEMETERY FUNDSections:
3.08.010 Establishment.
3.08.010 Establishment.
There is established a fund to be known as the cemetery fund into which all income derived from the operation of the cemetery shall be deposited and from which all expenses required by the operation of said department shall be paid. (Ord. 382 § 4, 1979)
Chapter 3.12
CUMULATIVE RESERVE FIRE EQUIPMENT FUNDSections:
3.12.040 Establishment.
3.12.050 Appropriation authorization.
3.12.060 Accumulation and expenditure.
3.12.070 Designated – Exceptions.
3.12.040 Establishment.
There is created and established a fund to be known as the cumulative reserve fire equipment fund, pursuant to the provisions of Chapter 60, Laws of 1941. (Ord. 191 § 4, 1946)
3.12.050 Appropriation authorization.
The purpose of accumulating said fund, the city council shall be, and it is authorized to appropriate each year, at the time of the making and adoption of the annual budget of said city, an item money for said fund, and to include said item in said annual budget each year, and to make a tax levy within the limits as authorized by law for said item, and may include any money paid to the city for fire protection by a fire district organized under the Laws of Washington. (Ord. 191 § 5, 1946)
3.12.060 Accumulation and expenditure.
The money placed in said cumulative reserve fire equipment fund shall accumulate from year to year and shall be carried over each year into the new budget and may be expended at such time as the council may direct by resolution for the purposes of purchasing additional firefighting equipment or apparatus for the city of Sultan. (Ord. 191 § 6, 1946)
3.12.070 Designated – Exceptions.
A. Any money in either the cumulative reserve building fund or the cumulative reserve fire equipment fund shall never be expended for any other purpose than that specified except, however, by an approving vote on a proposal submitted to the electors of the city of Sultan at a special election or a general election voting on a proposal submitted to said electors to allow other specified uses to be made of said funds or fund.
B. In accordance with the provisions of Chapter 60 of the Laws of 1941, said approving vote must be made by a majority of the electors of the city of Sultan. (Ord. 191 § 7, 1946)
Chapter 3.16
GENERAL EQUIPMENT RESERVE AND REPLACEMENT FUND*Sections:
3.16.010 Establishment and purpose.
3.16.020 Funding sources.
3.16.030 Expenditures.
*Prior legislation: Ord. 244.
3.16.010 Establishment and purpose.
There is hereby created a general equipment reserve and replacement fund (formerly titled cumulative reserve equipment fund) which shall be used for the purpose of establishing reserves and funding for major capital equipment purchases, upgrades and replacements that have been appropriated in the annual operating budget. (Ord. 678-97)
3.16.020 Funding sources.
The fund shall initially be established through operating transfers from the general, street, cemetery, water, sewer and garbage funds. Thereafter, annual operating transfers shall be made from each fund. These operating transfers shall be based on a straight line depreciation calculation method for existing equipment. Revenues from the sale of equipment assets shall also be accounted for in this fund. (Ord. 678-97)
3.16.030 Expenditures.
Expenditures from the fund shall be made as appropriated and authorized in the city’s annual operating budget. The council shall establish specific policies and procedures for acquisition and surplus of equipment. (Ord. 678-97)
Chapter 3.20
POLICE VEHICLE EQUIPMENT RESERVE AND REPLACEMENT FUNDSections:
3.20.010 Establishment and purpose.
3.20.020 Funding sources.
3.20.030 Expenditures.
3.20.010 Establishment and purpose.
There is hereby created a police vehicle equipment reserve and replacement fund which shall be used for the purpose of establishing reserves and funding for police vehicle equipment purchases, upgrades and replacements that have been appropriated in the annual operating budget. (Ord. 939-06)
3.20.020 Funding sources.
The fund shall initially be established through operating transfers from the general and general equipment fund reserves for police equipment. Thereafter, annual operating transfers may be made from the general fund. Revenues from the sale of equipment assets shall also be accounted for in this fund. As set by budget each year, a portion of the utility tax collected on telephones, gas and electrical services may be allocated for police vehicle purposes. (Ord. 939-06)
3.20.030 Expenditures.
Expenditures from the fund shall be made as appropriated and authorized in the city’s annual operating budget. The council shall establish specific policies and procedures for acquisition and surplus of equipment. (Ord. 939-06)
Chapter 3.24
CUMULATIVE RESERVE WATER DEPARTMENT FUNDSections:
3.24.010 Establishment – Statutory authority.
3.24.020 Appropriation authorization.
3.24.030 Accumulation and expenditure.
3.24.040 Prohibited expenditures – Exceptions.
3.24.010 Establishment – Statutory authority.
There is established a fund to be known as the cumulative reserve water department fund, pursuant to the provisions of Chapter 60, Laws of 1941. (Ord. 205 § 1, 1949)
3.24.020 Appropriation authorization.
For the purpose of accumulating said fund, the city council shall be and is authorized to appropriate each year, at the time of the making and adoption of the annual budget of said city, an item of money for said fund, and to include said item in said annual budget each year, and they may allocate a fixed sum to be placed in said fund each month from water rents received for said fund. (Ord. 205 § 2, 1949)
3.24.030 Accumulation and expenditure.
The money placed in said cumulative reserve water department fund shall accumulate from year to year and shall be carried over each year into the new budget, and may be expended at such time as the council may by resolution direct for the purposes of construction, extension, repair and betterment of the municipal water system, and headworks and reservoir, or for the purchase of rights-of-way, and/or necessary land. (Ord. 205 § 3, 1949)
3.24.040 Prohibited expenditures – Exceptions.
A. Any money in said cumulative reserve water department fund shall never be expended for any purposes other than that specified in SMC 3.24.030; provided, however, by an approving vote on a proposal submitted to the electors of the city of Sultan at a special election or a general election voting on a proposal submitted to said electors to allow other specified uses to be made of said funds or any part thereof.
B. In accordance with the provisions of Chapter 60, Laws of 1941, said approving vote must be made by a majority of the electors of the city. (Ord. 205 § 4, 1949)
Chapter 3.28
GARBAGE COLLECTION FUNDSections:
3.28.010 Establishment.
3.28.010 Establishment.
There is established a fund to be known as the garbage collection fund into which all income derived from the operation of the garbage collection and control department shall be deposited and from which all expenses required by the operation of said department shall be paid. (Ord. 304 § 10, 1964)
Chapter 3.30
CLAIMS AGAINST THE CITYSections:
3.30.010 Filing.
3.30.020 Contents of claim – Filing on behalf of claimant.
3.30.030 Bar to action.
3.30.040 Action maintained.
3.30.050 Duties of city clerk/treasurer.
3.30.060 Duties of city attorney.
3.30.070 Manner of processing claims.
3.30.080 Defense of city officers and employees.
3.30.090 Recovery of losses.
3.30.100 Establishment of insurance claims fund.
3.30.110 Authority for payment.
3.30.120 Invalid claim – Action prohibited.
3.30.010 Filing.
All claims for damages or injuries against the city arising out of tortious conduct shall be presented in writing and filed with the clerk/treasurer of the city. (Ord. 475, 1986)
3.30.020 Contents of claim – Filing on behalf of claimant.
A. All claims for damages or injuries against the city provided for in SMC 3.30.010 shall accurately state the time, place, source, nature and extent of the alleged damages or injuries, and give the actual residence of the claimant by street and number at the date of presenting such claim and for six months immediately prior to the time such claims for damages occurred and shall be verified by affidavit of the claimant, or such other person, as may be authorized by law to verify such claims to the effect that the same is true.
B. If the claimant is incapacitated from verifying and filing his claim for damages within the time prescribed, or if the claimant is a minor, in case the claim is for damages to real or personal property, and if the owner of such property is a nonresident of such city or is absent therefrom during the time within which a claim for damages to said property is required to be filed, then the claim may be verified and presented on behalf of the claimant by any relative or attorney or agency representing the injured person, or in case of damages to property, representing the owner thereof. (Ord. 475, 1986)
3.30.030 Bar to action.
The omission to present any claim for damages or injuries against the city in the manner or within the time this chapter provides shall be a bar to any action against the city therefor. (Ord. 475, 1986)
3.30.040 Action maintained.
No action shall be maintained against the city for any claim for damage or injuries until presentation and filing of such claim to the city clerk/treasurer of Sultan. (Ord. 475, 1986)
3.30.050 Duties of city clerk/treasurer.
Upon presentation of any claim for damages or injuries against the city, the clerk/treasurer shall indelibly mark on such claim the date of receipt and shall forthwith deliver a true and complete copy of said claim to the city attorney. (Ord. 475, 1986)
3.30.060 Duties of city attorney.
The law department shall promptly examine all claims for damages or injuries against the city submitted to him by the clerk/treasurer of the city. The law department is authorized to conduct such investigation into the facts, circumstances and law relative to any claim for damages or injuries against the city as he, in the exercise of his discretion, may deem necessary. Such investigations may be conducted by the risk manager or claims investigators under the city attorney’s directions. (Ord. 475, 1986)
3.30.070 Manner of processing claims.
The law department shall process claims for damages or injuries in the following manner:
A. Claims for damages or injuries up to $1,000 shall be allowed, disallowed or otherwise settled by a finance committee consisting of two members of the city council, the city attorney and the risk manager, and the department head from the city department from which the claim arises.
B. All claims exceeding $1,000 which have been reviewed by the city attorney shall be submitted to the city council for their approval, disapproval or settlement.
C. The risk manager, city attorney or the finance committee may, in their discretion, refer any claim to the city council. (Ord. 475, 1986)
3.30.080 Defense of city officers and employees.
A. Purpose. The purpose of this section is to protect city officers, employees and their marital communities from personal liability for acts committed by such officers and employees within the scope of their official city duties.
B. Determinations of Scope and Status. The city attorney shall determine any and all questions relating to the following issues:
1. Whether acts performed by a city officer or employee were within the scope of that person’s official city duties; and
2. Whether for purposes of the issues raised by a claims lawsuit, a particular person is in fact, a city officer or employee.
C. Responsibility for Defense. Where a city officer, employee, or the marital community of such officer or employee is sued in a claims lawsuit for an act or alleged act falling within the scope of the officer’s or employee’s official duties, the city attorney shall be responsible for defense of that person or community in accordance with the procedure specified within this title.
D. Exclusions. This section shall not apply where a claims lawsuit is covered by insurance or where a claims lawsuit arises out of a city officer’s or employee’s use of his personal vehicle.
E. Possible Conflicts. Where a possible conflict exists between the city and a city official or employee acting within the scope of his or her official duties, and where both are named as parties in the same claims lawsuit, the city attorney may decline to represent that person and his or her marital community. In such cases where the city attorney declines representation, the city shall be responsible for payment of reasonable attorney’s fees and costs incurred in the defense of the city officer or employee. (Ord. 475, 1986)
3.30.090 Recovery of losses.
A. Actions for Recovery. The city attorney may be responsible for bringing all actions, including claims and lawsuits, for recovery of the losses to the city arising out of the acts of others. Such losses may include property damages or losses which impact on the city as a result of personal injuries to city officers or employees. In addition, the city attorney may join the city of Sultan as a party with any third party in a lawsuit involving recovery of loss to the city of Sultan.
B. Allocation of Recoveries. Any moneys recovered by the city attorney on account of losses to the city shall be paid to the departmental fund which has expended funds and/or materials as a result of the loss. Any moneys in excess of those so expended shall be transferred to the insurance claims fund. (Ord. 475, 1986)
3.30.100 Establishment of insurance claims fund.
There is established a fund to be known as the insurance claims fund for which funds will be put into reserve for the purpose of paying claims for damages or injuries against the city not otherwise covered by city insurance or ordinances of the city. (Ord. 475, 1986)
3.30.110 Authority for payment.
Approval or settlement according to SMC 3.30.070 shall be approved for payment by the city clerk/treasurer. (Ord. 475, 1986)
3.30.120 Invalid claim – Action prohibited.
Neither the city council nor any department or officer or authority shall allow, make valid or in any manner recognize any demand against the city which was not at the time of its creation a valid claim against the city; nor shall they, or any of them, allow or authorize to be paid any demands which without such action would be invalid or which shall have been barred by any statute of limitations or for which the city was never liable; and any such action shall be null and void. (Ord. 475, 1986)
Chapter 3.32
LOCAL IMPROVEMENT
GUARANTY FUNDSections:
3.32.010 Establishment.
3.32.020 Disbursements – Warrant issuance.
3.32.030 Delinquent assessments – Notice to city council – Contents.
3.32.040 Delinquent assessments – General taxes foreclosure by county – Council to direct payment.
3.32.050 Council’s authority to lease or dispose of property purchased for protection of local improvement district.
3.32.060 Use of moneys – City not obligated to make payments in case of insufficient amount levied.
3.32.070 Provision for levying sum sufficient to pay warrants.
3.32.080 Investment authorization.
3.32.010 Establishment.
There is established and the clerk/treasurer of the city of Sultan is directed to set up a local improvement guaranty fund for said city, which fund shall be for the purpose of guaranteeing the payment of local improvement bonds and warrants issued to pay for improvements ordered by said city council pursuant to laws of the state of Washington. (Ord. 192 § 1, 1947)
3.32.020 Disbursements – Warrant issuance.
Available funds thereof shall be used to meet liabilities accruing against same and warrants shall be issued against said fund to draw interest at not to exceed six percent to meet such liabilities, which warrants shall at no time, however, exceed five percent of the outstanding bond obligations guaranteed by said fund. (Ord. 192 § 2, 1947)
3.32.030 Delinquent assessments – Notice to city council – Contents.
When any assessment levied against real estate within any local improvement district established by said city, subsequent to April 7, 1926, is delinquent and subject to foreclosure for the collection of such delinquent assessments, the city clerk/treasurer shall immediately notify the council, in writing, giving the description of such tract of real estate subject to foreclosure, the amount of unpaid assessments, penalties and interest against the same, and the council shall within one year from January 1st of each year direct the necessary foreclosure proceedings for such collection, by proper resolution by it adopted. (Ord. 192 § 3, 1947)
3.32.040 Delinquent assessments – General taxes foreclosure by county – Council to direct payment.
The city clerk/treasurer shall immediately notify the council, in writing, upon receipt of notice from the treasurer of Snohomish County, Washington, respecting general taxes foreclosure or sale by said county of any tract of real estate against which there are unpaid assessments outstanding in any local improvement district of the city, and the council may direct payment from or against said local improvement guaranty fund of the necessary sums to protect said local improvements in the manner by law provided. (Ord. 192 § 4, 1947)
3.32.050 Council’s authority to lease or dispose of property purchased for protection of local improvement district.
The council shall have full authority to lease or sell or otherwise deal with or dispose of any such tract of real estate which it may purchase for the protection of any local improvement district, in such manner and at such price as it may determine to be for the best interests of the city, all expenses of which shall be paid or charged against said guaranty fund, and any net funds realized from any such tracts or real estate, all interest earned by moneys belonging to said guaranty fund and placed at interest, and any surplus remaining in any local improvement district fund, after payment in full of all bonds and warrants issued against same, shall be deposited by the city clerk/treasurer in said guaranty fund. (Ord. 192 § 5, 1947)
3.32.060 Use of moneys – City not obligated to make payments in case of insufficient amount levied.
Moneys placed in said guaranty fund shall be used only for the purposes provided in this chapter, and for the payment of delinquent bonds, interest coupons and warrants issued by the city for the payment of expenses of local improvement districts established by the city subsequent to April 7, 1926, and the city of Sultan, Washington, does not obligate itself, or guarantee the payment of any local improvement bonds, interest coupons or warrants except to the extent that there shall be a sufficient amount levied for or in said local improvement guaranty fund, all as provided by law. (Ord. 192 § 6, 1947)
3.32.070 Provision for levying sum sufficient to pay warrants.
At the time of making its annual budget and tax levy the city council shall provide for the levying of a sum sufficient, with other resources of the fund, to pay warrants issued against the same during the preceding fiscal year. (Ord. 192 § 7, 1947)
3.32.080 Investment authorization.
The city clerk/treasurer is authorized to invest moneys held in said local improvement guaranty fund from time to time in investments authorized by law for such city funds and which investments are subject to liquidation at all times for not less than par. (Ord. 192 § 8, 1947)
Chapter 3.33
LOCAL IMPROVEMENT DISTRICT CONSTRUCTION FUNDSections:
3.33.010 Fund created.
3.33.020 Purposes – Expenditures.
3.33.030 Accumulated funds.
3.33.010 Fund created.
There is hereby created a fund known as the local improvement district construction fund. (Ord. 669-97)
3.33.020 Purposes – Expenditures.
This fund has been created for the purpose of accumulating funds for the expansion and construction of sewer system improvements through a local improvement district. Expenditures for said projects shall be approved by the city council prior to the commitment of any funds. (Ord. 669-97)
3.33.030 Accumulated funds.
Should this fund be discontinued or closed, any unexpended funds remaining in the fund shall be deposited to the utility reserve fund. (Ord. 669-97)
Chapter 3.34
COMMUNITY IMPROVEMENT FUNDSections:
3.34.010 Fund created.
3.34.020 Purpose – Expenditures.
3.34.030 Accumulated funds.
3.34.010 Fund created.
There is created a fund to be known as the community improvement fund. (Ord. 558, 1991)
3.34.020 Purpose – Expenditures.
This fund has been created for the purpose of accumulating funds for community improvement projects. Expenditures for said projects shall be approved by the city council prior to the commitment of any funds. (Ord. 558, 1991)
3.34.030 Accumulated funds.
Any unexpended funds remaining in the community improvement fund at the end of any budget year shall be carried over each year into the new budget and may be expended at such time as the council may direct by resolution. (Ord. 558, 1991)
Chapter 3.35
PARK SYSTEM IMPROVEMENT FUNDSections:
3.35.010 Fund created.
3.35.020 Purpose – Expenditures.
3.35.030 Accumulated funds.
3.35.010 Fund created.
There is hereby created a fund known as the park system improvement fund. (Ord. 733-99)
3.35.020 Purpose – Expenditures.
This fund has been created for the purpose of accumulating funds for the expansion and construction of park system improvements. Expenditures for said projects shall be approved by the city council prior to the commitment of any funds. (Ord. 733-99)
3.35.030 Accumulated funds.
Should this fund be discontinued or closed, any unexpended funds remaining in the fund shall be deposited to the general fund for the maintenance of the park system. (Ord. 733-99)
Chapter 3.36
PETTY CASH FUNDSections:
3.36.010 Establishment.
3.36.020 Allowable expenditures.
3.36.030 Reimbursement.
3.36.040 Recordkeeping.
3.36.010 Establishment.
There is created a petty cash fund in an amount to be set by resolution by the city council, and will exist as part of the total resources of the city. (Ord. 445 § 4, 1983; Ord. 371 § 1, 1978)
3.36.020 Allowable expenditures.
Payments are to be made from this fund for minimal expenditures in the form of cash and only for expenditures which are ordinary and necessary and allowed by law. (Ord. 371 § 2, 1978)
3.36.030 Reimbursement.
A. All expenditures are to be supported by receipts for such expenditures and reimbursement of said petty cash fund will be by warrants issued against the applicable funds relative to the receipted expenditures in their exact respective amounts.
B. Reimbursement of the petty cash fund will take place when it is convenient for the clerk/treasurer to do so and the reimbursement expenditures will receive the approval of the city council at the time the city council normally gives approval of other warrant expenditures. (Ord. 371 § 3, 1978)
3.36.040 Recordkeeping.
Security and the required recordkeeping shall be the responsibility of the clerk/treasurer. (Ord. 371 § 4, 1978)
Chapter 3.37
POLICE PETTY CASH FUNDSections:
3.37.010 Fund created.
3.37.020 Allowable expenditures.
3.37.030 Reimbursement.
3.37.040 Recordkeeping.
3.37.010 Fund created.
There is hereby created a police petty cash fund in the amount of $100.00 which will exist as part of the total resources of the city. (Ord. 657-96)
3.37.020 Allowable expenditures.
Payments are to be made from this fund for minimal expenditures in the form of cash and only for expenditures which are ordinary and necessary and allowed by law. (Ord. 657-96)
3.37.030 Reimbursement.
A. All expenditures are to be supported by receipts for such expenditures and reimbursement of said petty cash fund will be by warrants issued against the applicable funds relative to the receipted expenditures in their exact representative amounts.
B. Reimbursement of the petty cash fund will take place when it is convenient for the clerk/treasurer to do so and the reimbursement expenditures will receive the approval of the city council at the time the city council normally gives approval of other warrant expenditures. (Ord. 657-96)
3.37.040 Recordkeeping.
Security and the required recordkeeping shall be the responsibility of the police clerk and shall be subject to audit by the clerk/treasurer. (Ord. 657-96)
Chapter 3.38
DRUG ENFORCEMENT FUNDSections:
3.38.010 Fund created.
3.38.020 Purpose – Expenditures.
3.38.030 Accumulated funds.
3.38.010 Fund created.
There is created and established a special fund to be known as the “drug enforcement fund,” into which all moneys and proceeds from the sale of property seized during drug investigations and forfeited pursuant to RCW 69.50.505 and all other applicable state and federal laws shall be deposited after amounts are deducted in accordance with state and federal laws. Other sources of moneys shall include all fines, forfeitures and penalties ordered paid by court order into this fund. (Ord. 521, 1989)
3.38.020 Purpose – Expenditures.
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 Sultan police department, and shall not be expended for any other purpose. (Ord. 521, 1989)
3.38.030 Accumulated 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, said unexpended funds shall be carried forward from year to year until expended for the purposes set forth in SMC 3.38.020. Should said fund be dissolved at any time, accumulated funds will be transferred to the general fund to be used for police-related expenditures. (Ord. 521, 1989)
Chapter 3.40
UTILITY CUMULATIVE RESERVE FUNDSections:
Article I. General Provisions
3.40.010 Establishment.
3.40.020 Appropriations.
3.40.030 Allowable expenditures.
3.40.040 Purposes for betterment and not maintenance of utility system – Investment in other funds.
3.40.050 Deposit of proceeds for 1974 timber sale – Expenditures.
3.40.060 Certain transferals of funds prohibited.
Article II. Amendments
3.40.070 Proceeds from watershed timber to reimburse current expense fund.
3.40.080 Proceeds from watershed timber to reimburse garbage collection fund.
Article I. General Provisions
3.40.010 Establishment.
A. There is created and established a fund to be known as the utility cumulative reserve fund.
B. Such fund shall be operated and controlled strictly as a cumulative reserve fund and its income will be expended for the purposes described in this section through SMC 3.40.060 and will be derived from the sources designated in this section through SMC 3.40.060. (Ord. 333 § 1, 1974)
3.40.020 Appropriations.
A. The utility cumulative reserve fund established in this chapter shall receive and have appropriated to it, all of the net proceeds derived from the sale of timber located upon the city’s real property known as the Sultan watershed.
B. “Net proceeds” means that portion of the income derived from the sale of such timber which remains after deducting the cost of removal of said timber through logging and hauling, the cost of maintaining and establishing appropriate notices required for the removal of such timber, the cost of management of said land, the cost of professional consulting services rendered in relation to the timber removal program established by the city of Sultan, and such other costs as may be reasonably deemed to be pertinent to the specific areas of expenditure described above; provided further, that such fund may receive income through appropriations from the city’s utility fund or cumulative reserve water fund, if in the judgment of the city council such appropriations will serve the best interests of the city, and are necessary to provide for the execution of the purposes set forth in SMC 3.40.010 through 3.40.060. (Ord. 333 § 2, 1974)
3.40.030 Allowable expenditures.
A. The utility cumulative reserve fund hereby established shall be utilized strictly for municipal purposes of providing funds to pay the cost in whole or in part for any betterments, improvements or extensions of the city’s utility system which the city council may deem necessary and proper.
B. Such betterments, improvements and extensions shall include, but not be limited to, water purification, storage, source development and improvement, additions and extensions to water pipelines which deliver water from the city’s source to the system within said city, together with drains, dams, sewer pipelines and appurtenances, and such other betterments, improvements and extensions as may be appropriate to the purposes described in SMC 3.40.010 through 3.40.060. (Ord. 333 § 3, 1974)
3.40.040 Purposes for betterment and not maintenance of utility system – Investment in other funds.
It is the declared intention of the city council of the city of Sultan to specially set aside the income derived from the sale of timber from its watershed land to assist in the execution and construction of the purposes of SMC 3.40.010 through 3.40.060, and not to expend such income for general maintenance and operation of the utility systems; provided, that it is also the declared intention of the city council of the city of Sultan, that appropriations deposited to the utility cumulative reserve fund established in SMC 3.40.010 through 3.40.060 may be invested from time to time in other funds of the city, or in standard investments approved by the statutes of the state of Washington whenever the cash possessed by such fund is not immediately required to fulfill its specific and strictly municipal purposes. (Ord. 333 § 4, 1974)
3.40.050 Deposit of proceeds for 1974 timber sale – Expenditures.
A. All funds derived from the sale of timber by the city during the year 1974 shall be deposited to the utility cumulative reserve fund in accordance with the terms of SMC 3.40.010 through 3.40.060 as items of cash for which provision could not be made in the 1974 budget of the city of Sultan.
B. All such income shall be expended only to assist in the development and execution of the betterments, improvements and extensions of the city utility system which either are now being planned or may hereafter be approved by the city council of the city of Sultan; provided further, that such appropriations may be deposited directly to such fund by the city clerk/treasurer and need not be deposited first to the city’s utility fund and thereafter transferred to the utility cumulative reserve fund in accordance with the terms of SMC 3.40.010 through 3.40.060. (Ord. 333 § 5, 1974)
3.40.060 Certain transferals of funds prohibited.
No funds shall be transferred to the utility cumulative reserve fund from the utility operation fund of the city, or from the cumulative reserve water fund until proper appropriations have been made as a part of the budget for the operation of the city of Sultan throughout the year 1975. (Ord. 333 § 6, 1974)
Article II. Amendments
3.40.070 Proceeds from watershed timber to reimburse current expense fund.
A. Notwithstanding the declared intention of the city council of the city of Sultan that the net proceeds from the sale of timber shall be paid into the utility cumulative reserve fund; SMC 3.40.010 through 3.40.060 are amended to the extent that the net proceeds from the sale of timber off of the watershed land shall hereafter be paid into the current expense fund until such time as the current expense fund has accumulated enough of these proceeds to pay back the principal and interest on a municipal loan made from the utility cumulative reserve fund to the current expense fund made for the purpose of purchasing a parcel of real property adjacent to the present City Hall, pursuant to Resolution No. 78-3.
B. After the current expense fund has paid back this loan, pursuant to Resolution No. 78-3, the proceeds from the sale of timber off of the watershed land shall again be paid into the utility cumulative reserve fund, as was done prior to the addition of this section. (Ord. 365 § 2, 1978; Ord. 333 § 8, 1974)
3.40.080 Proceeds from watershed timber to reimburse garbage collection fund.
A. Notwithstanding the declared intention of the city council of the city of Sultan that the net proceeds from the sale of timber shall be paid into the utility cumulative reserve fund; SMC 3.40.010 through 3.40.060 are amended to the extent that the net proceeds from the sale of timber off of the watershed land shall hereafter be paid into the garbage collection fund until such time as the garbage collection fund has accumulated enough of these proceeds to pay back the principal and interest on a municipal loan made from the utility cumulative reserve fund to the garbage collection fund made for the purpose of purchasing a new garbage truck, pursuant to Resolution No. 78-4.
B. After the garbage collection fund has paid back this loan pursuant to Resolution No. 78-4, the proceeds from the sale of timber off of the watershed land shall again be paid into the utility cumulative reserve fund, as was done prior to the addition of this section. (Ord. 373 § 1, 1978; Ord. 333 § 9, 1974)
Chapter 3.42
BASEBALL FIELD PROJECT FUNDSections:
3.42.010 Fund created.
3.42.020 Purpose – Expenditures.
3.42.030 Accumulated funds.
3.42.040 Severability.
3.42.010 Fund created.
There is hereby created a fund known as the baseball field project fund. (Ord. 613, 1994)
3.42.020 Purpose – Expenditures.
This fund has been created for the purpose of accumulating funds to construct a baseball field for the community.
Expenditures for said project shall be approved by the city council prior to the commitment of any funds. (Ord. 613, 1994)
3.42.030 Accumulated funds.
Any unexpended funds remaining in the fund at the end of the project shall be deposited to the general fund for maintenance of the field. (Ord. 613, 1994)
3.42.040 Severability.
The provisions of this chapter are declared to be separate and severable. The invalidity of any clause, sentence, paragraph, subdivision, section or portion of this chapter, or the invalidity of the application thereof to any person or circumstances shall not affect the validity of the remainder of this chapter, or the validity of its application to other persons or circumstances. (Ord. 613, 1994)
Chapter 3.44
UTILITY FUNDSections:
3.44.010 Establishment.
3.44.010 Establishment.
There is established a fund which shall be known as the utility fund and all utility fees and charges shall be deposited therein by the city clerk/treasurer and from which all expenses the administration, maintenance and operation of the city utility department shall be paid. (Ord. 235 § 6, 1957)
Chapter 3.45
SEWER SYSTEM IMPROVEMENT FUNDSections:
3.45.010 Fund created.
3.45.020 Purpose – Expenditures.
3.45.030 Accumulated funds.
3.45.040 Repealed.
3.45.010 Fund created.
There is hereby created a fund known as the sewer system improvement fund. (Ord. 832-03; Ord. 620, 1994)
3.45.020 Purpose – Expenditures.
This fund has been created for the purpose of accumulating funds for the expansion and construction of sewer system improvements. Expenditures for said projects shall be approved by the city council prior to the commitment of any funds. (Ord. 832-03; Ord. 620, 1994)
3.45.030 Accumulated funds.
Should this fund be discontinued or closed, any unexpended funds remaining in the fund shall be deposited to the sewer utility fund for maintenance of the sewer system. (Ord. 832-03; Ord. 620, 1994)
3.45.040 Severability.
Repealed by Ord. 832-03. (Ord. 620, 1994)
Chapter 3.46
DRIVING WHILE INTOXICATED GRANT FUNDSections:
3.46.010 Purpose.
3.46.020 Establishment.
3.46.030 Allowable expenditures.
3.46.040 Recordkeeping.
3.46.010 Purpose.
This fund is created to implement the grant that has been awarded to the city for prosecution of offenders cited for driving while under the influence of intoxicating liquor, or drugs (hereafter to be referred to as D.W.I.). (Ord. 452, 1984)
3.46.020 Establishment.
A. There is created and established a fund to be known as the D.W.I. grant fund.
B. Such fund shall be applied for the purpose of prosecuting D.W.I. cases between September 15, 1984 and June 30, 1985. (Ord. 452, 1984)
3.46.030 Allowable expenditures.
A. Payments are to be made from this fund for expenditures directly related to the prosecution of D.W.I. cases which shall include, but are not limited to, clerical fees for preparation of cases, prosecutor costs, jury fees, and other fees not specifically disallowed by the conditions of the grant.
B. All expenditures are to be supported by appropriate documentation. (Ord. 452, 1984)
3.46.040 Recordkeeping.
Security and the required recordkeeping shall be the responsibility of the clerk/treasurer. (Ord. 452, 1984)
Chapter 3.47
WATER SYSTEM IMPROVEMENT FUNDSections:
3.47.010 Fund created.
3.47.020 Purpose – Expenditures.
3.47.030 Accumulated funds.
3.47.010 Fund created.
There is hereby created a fund known as the water system improvement construction fund. (Ord. 656-96)
3.47.020 Purpose – Expenditures.
This fund has been created for the purpose of accumulating funds for the expansion and construction of water system improvements. Expenditures for said projects shall be approved by the city council prior to the commitment of any funds. (Ord. 656-96)
3.47.030 Accumulated funds.
Should this fund be discontinued or closed, any unexpended funds remaining in the fund shall be deposited to the water utility fund for the maintenance of the water system. (Ord. 656-96)
Chapter 3.48
SALES AND USE TAXSections:
Article I. Sales and Use Tax
3.48.001 Imposition.
3.48.002 Rate.
3.48.003 Administration and collection.